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80.1997.83•Tax appeal struck out after withdrawal
80.1997.83Autre juridiction31 juil. 1997Withdrawn
Extrait par Omnilex
The taxpayers filed a tax appeal on 1997-05-18 in a 1995/1996 income tax matter. By letter of 1997-07-23 they withdrew the appeal. The Tax Chamber of the Cantonal Court held that the appeal had become moot and ordered it stricken from the docket. It also decided that no court costs and no justice fee would be collected.
Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 LIFD, art. 142 cpv. 4 LIFD; withdrawal of a tax appeal and consequences for costs. If the appellant expressly withdraws the appeal, the proceeding becomes devoid of object and is to be removed from the docket. In such a case, absent special circumstances, no court costs or justice fee are levied (consid. implicit in the decree).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1997.83
Data decisione, Autorità: 31.07.1997, CDT
Incarto n. 80.97.00083
Lugano 31 luglio1997
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 18 maggio 1997
in materia di: IC 95/96
presentato da:
__________ __________, __________ __________,
preso atto che con lettera del 23 luglio 1997 ha dichiarato di ritirare 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 remain pending after the appellants withdrew it.
The appeal became without object and had to be removed from the docket.
Because the appellants expressly withdrew the appeal, there was no longer any live controversy to decide.
Whether court costs or a justice fee should be charged after withdrawal.
No costs and no justice fee were imposed.
Given the withdrawal and the resulting lack of object, the court ordered the case struck out without charges.
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