80.1996.139•Tax appeal struck out after withdrawal
80.1996.139Outro Tribunal22 de ago. de 1996Withdrawn
Extraído pela Omnilex
In a real-estate profit tax appeal, the appellant withdrew the appeal by letter of 9 August 1996. The Camera di diritto tributario held that the case had become moot and ordered the appeal struck from the roll. Relying on Arts. 207 cpv. 2 and 228 LT, it decided not to levy any court costs or justice fee. The decision was issued without further substantive examination.
Art. 207 cpv. 2 and 228 LT; withdrawal of appeal and loss of object of the proceedings. Where the appellant withdraws the appeal, the court must strike the case from the docket because the dispute has become devoid of object. In such circumstances, and absent special grounds to the contrary, the court may waive the levying of court costs and justice fees. The decision is limited to the procedural consequences of the withdrawal and does not require a substantive examination of the tax merits.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1996.139
Data decisione, Autorità: 22.08.1996, CDT
Incarto n. 80.96.00139
Lugano
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
segretario:
Fiorenzo Gianinazzi
statuendo sul ricorso del 15 luglio 1996
in materia di: imposta sull’utile immobiliare
presentato da:
__________ , __________ __________ (),
preso atto che con lettera del 9 agosto 1996 il ricorrente 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;
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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Extraído pela Omnilex
Whether the tax appeal should continue after the appellant withdrew it.
The appeal became moot after the withdrawal and was struck from the docket.
Once the appellant declared the withdrawal, there was no longer a live dispute to decide.
Allocation of court costs and justice fee after withdrawal of the appeal.
No court costs or justice fee were levied.
Given the withdrawal and the procedural circumstances, the court waived charges.
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