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80.1997.59•Tax appeal withdrawn and struck off as moot
80.1997.59Autre juridiction4 juin 1997Withdrawn
Extrait par Omnilex
The Ticino Tax Chamber dealt with an appeal in IC/IFD 95/96 interim. At the hearing, the appellant withdrew the appeal. The court held that the appeal therefore had become moot and ordered it struck from the rolls. It also decided not to levy any court costs or justice fee and notified the parties.
Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 LIFD, art. 142 cpv. 4 LIFD; withdrawal of the appeal during the hearing renders the case without object and justifies striking it from the roll. In such a situation, the court may terminate the proceedings without entering into the merits and, absent contrary reasons, refrain from charging court costs or justice fees.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1997.59
Data decisione, Autorità: 04.06.1997, CDT
Incarto n. 80.97.00059
Lugano 4 giugno 1997
In nome della Repubblica e Cantone del Ticino
La Camera di diritto tributario del Tribunale d'appello
composta dai giudici:
Alessandro Soldini, presidente, Stefano Bernasconi, Lorenzo Anastasi
Il segretario:
Fiorenzo Gianinazzi
statuendo sul ricorso del 2 aprile 1997
in materia di: IC/IFD 95/96 int.
presentato da:
__________ __________ __________, __________ __________,
preso atto che in sede di audizione la ricorrente ha ritirato il ricorso;
considerato che con ciò il gravame é diventato privo di oggetto;
visti gli art. 207 cpv. 2 e 228 LT, come pure gli art. 134 cpv. 2 e 142 cpv. 4 LIFD;
decreta
Il ricorso é stralciato dai ruoli.
Non si prelevano né spese né tassa di giustizia.
Intimazione alle parti.
per la Camera di diritto tributario
del tribunale di appello
Il Presidente: Il Segretario:
Ultimo aggiornamento: 02.07.2026
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Extrait par Omnilex
Whether the tax appeal should continue after withdrawal by the appellant
The appeal became without object and was struck from the docket.
Because the appellant withdrew the appeal during the hearing, the proceedings no longer had a live object.
Whether court fees should be charged after the appeal was withdrawn
No court costs or justice fee were levied.
Given the withdrawal and the resulting mootness, the court ordered the case to be removed from the rolls without costs.
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