Legislator Giurisprudenza & Legislazione
52.1995.179 • TCA TI 52.1995.179 Generato dall'IA

Parish Tax Appeal Withdrawal and Costs Award

Numero d'incarto 52.1995.179
Autorità giudiziaria
Giurisdizione Svizzera · Cantone Ticino (CH-TI)
Data della decisione
Esito del giudizio struck_off
Spese processuali senza spese

Sintesi Legislator

Generato dall'IA

A parish filed an appeal against a State Council decision that upheld a challenge to the parish council's resolution imposing a church tax for the years 1989/1990; however, the administrative court struck the appeal from the roll because the appellant subsequently withdrew the appeal due to legislative changes, treating the withdrawal as a loss for the purpose of awarding CHF 200 in costs to the opposing party, while ordering no taxes or fees be levied.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, Art. 28 TOA, Art. 61 PAmm, Art. 60 PAmm, Art. 31 PAmm, Art. 28 PAmm; Parish Tax Appeal Withdrawal and Costs Award: A parish filed an appeal against a State Council decision that upheld a challenge to the parish council's resolution imposing a church tax for the years 1989/1990; however, the administrative court struck the appeal from the roll because the appellant subsequently withdrew the appeal due to legislative changes, treating the withdrawal as a loss for the purpose of awarding CHF 200 in costs to the opposing party, while ordering no taxes or fees be levied.

Parole chiave

Generato dall'IA
imposta ecclesiastica norme di procedura spese di procedura disposizioni fiscali impugnazione di decisioni amministrative lite in materia di contribuzioni pubbliche Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.
Art. 28 TOA
This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.
Art. 61 PAmm
This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.
Art. 60 PAmm
This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.
Art. 31 PAmm
This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.
Art. 28 PAmm
This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.
Art. 18 PAmm
This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.
Art. 3 PAmm
This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 28 TOA

This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.

Art. 61 PAmm

This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.

Art. 60 PAmm

This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.

Art. 31 PAmm

This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.

Art. 28 PAmm

This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.

Art. 18 PAmm

This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.

Art. 3 PAmm

This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.

Art. 12 TOA

This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.

Art. 8 TOA

This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.

Art. 273 vLT

This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.

Art. 28 TOA

This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.

Art. 28 TOA

This provision is cited in the preamble among the rules considered, and the court order implicitly relies on procedural rules to dispose of the case following the withdrawal of the appeal.

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Testo completo

Incarto n. 52.95.00179 leo · Lugano 15 febbraio 1996 · In nome della Repubblica e Cantone del Ticino Il Tribunale cantonale amministrativo

composto dei giudici: · Lorenzo Anastasi, presidente, Raffaello Balerna, Stefano Bernasconi

segretario: · Leopoldo Crivelli

statuendo sul ricorso 3 maggio 1991 della

Parrocchia di __________ rappr. da: avv. __________ contro

la decisione 9 aprile 1991, no. 2894, del Consiglio di Stato che accoglie l'impugnativa presentata da __________;

avverso la risoluzione del Consiglio parrocchiale di __________ relativa al prelievo di un'imposta parrocchiale per gli anni 1989/90 per complessivi fr. 975.--;

vista la risposta inoltrata dalla parte resistente sopra menzionata;

preso atto della comunicazione 17 gennaio 1996 con cui la Parrocchia di __________, richiamate le modifiche legislative intervenute nel frattempo, dichiara di recedere dall'impugnativa;

assimilata la desistenza alla soccombenza ai fini del giudizio sulle ripetibili;

visti gli art. 273 vLT; 8, 12, 28 TOA, 3, 18, 28, 31, 60, 61 PAmm,

dichiara e pronuncia:

1. Il ricorso è stralciato dai ruoli.

2. Non si prelevano né tasse, né spese.

3. La ricorrente rifonderà fr. 200.-- alla resistente a titolo di ripetibili.

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario