Legislator Giurisprudenza & Legislazione
52.1995.182 • TCA TI 52.1995.182 Generato dall'IA

Church Tax Appeal Withdrawal and Costs Award

Numero d'incarto 52.1995.182
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 church parish filed an appeal against a state council decision that upheld an objection to the parish's resolution imposing a church tax for the years 1989/90. Subsequently, the parish communicated its withdrawal from the appeal due to intervening legislative changes, which the court treated as a concession for the purposes of awarding costs. Consequently, the court struck the appeal from the rolls, ordered no collection of fees or costs, and required the appellant parish to reimburse the opposing party 100 currency units for legal costs.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, art. 8 TOA, art. 12 TOA, art. 28 TOA, art. 3 PAmm, art. 18 PAmm; Church Tax Appeal Withdrawal and Costs Award: Subsequently, the parish communicated its withdrawal from the appeal due to intervening legislative changes, which the court treated as a concession for the purposes of awarding costs. Consequently, the court struck the appeal from the rolls, ordered no collection of fees or costs, and required the appellant parish to reimburse the opposing party 100 currency units for legal costs.

Parole chiave

Generato dall'IA
imposta ecclesiastica decisioni incidentali disposizioni fiscali spese legali riscossione dell'imposta concessione Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).
art. 8 TOA
This procedural provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).
art. 12 TOA
This procedural provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).
art. 28 TOA
This procedural provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).
art. 3 PAmm
This procedural provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).
art. 18 PAmm
This procedural provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).
art. 28 PAmm
This procedural provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).
art. 31 PAmm
This procedural provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 273 vLT

This provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).

art. 8 TOA

This procedural provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).

art. 12 TOA

This procedural provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).

art. 28 TOA

This procedural provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).

art. 3 PAmm

This procedural provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).

art. 18 PAmm

This procedural provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).

art. 28 PAmm

This procedural provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).

art. 31 PAmm

This procedural provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).

art. 60 PAmm

This procedural provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).

art. 61 PAmm

This procedural provision is cited in the preamble to the decision, which precedes the dispositive, but is not explicitly mentioned in the numbered orders (1-4).

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Testo completo

Incarto n. 52.95.00182 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 (n. 2863) 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. 32.--;

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 dalle impugnative;

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. 100.-- alla resistente a titolo di ripetibili.

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario