Legislator Giurisprudenza & Legislazione
52.1995.195 • TCA TI 52.1995.195 Generato dall'IA

Parish Tax Appeal Withdrawal and Cost Award

Numero d'incarto 52.1995.195
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 party appealed a state council decision that upheld another party's challenge against a parish council resolution imposing a church tax for the years 1989/90. Subsequently, the appealing parish, citing intervening legislative changes, communicated its withdrawal from the appeal, which the administrative court treated as a tacit admission of defeat for the purposes of costs. Consequently, the court struck the appeal from the rolls, waived court fees and costs, and ordered the original appellant to reimburse the opposing parties one hundred francs for costs.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, Art. 28 TOA, Art. 60 PAmm, Art. 61 PAmm, Art. 31 PAmm, Art. 12 TOA; Parish Tax Appeal Withdrawal and Cost Award: Subsequently, the appealing parish, citing intervening legislative changes, communicated its withdrawal from the appeal, which the administrative court treated as a tacit admission of defeat for the purposes of costs. Consequently, the court struck the appeal from the rolls, waived court fees and costs, and ordered the original appellant to reimburse the opposing parties one hundred francs for costs.

Parole chiave

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

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
Cited procedural law provision relevant to the disposal orders.
Art. 28 TOA
This provision is cited among the laws considered, and the court order indicates the appeal is struck from the roll, suggesting a procedural resolution based on the cited administrative procedural law.
Art. 60 PAmm
This administrative procedural law provision is cited and likely relates to the procedure for handling the withdrawal of the appeal, resulting in its striking from the roll (Order 1).
Art. 61 PAmm
This administrative procedural law provision is cited and likely governs the assessment of costs and indemnities following the resolution of the matter (Orders 2 and 3).
Art. 31 PAmm
Cited provision relevant to the overall proceedings.
Art. 12 TOA
Cited provision used in connection with the disposal orders, likely relating to procedural aspects of the final decision.
Art. 8 TOA
Cited provision used in connection with the disposal orders, likely relating to procedural aspects of the final decision.
Art. 3 PAmm
Cited provision relevant to the overall proceedings.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 28 TOA

This provision is cited among the laws considered, and the court order indicates the appeal is struck from the roll, suggesting a procedural resolution based on the cited administrative procedural law.

Art. 60 PAmm

This administrative procedural law provision is cited and likely relates to the procedure for handling the withdrawal of the appeal, resulting in its striking from the roll (Order 1).

Art. 61 PAmm

This administrative procedural law provision is cited and likely governs the assessment of costs and indemnities following the resolution of the matter (Orders 2 and 3).

Art. 31 PAmm

Cited provision that likely justifies the handling of costs/indemnities, specifically regarding the reimbursement of 'ripetibili' in Order 3.

Art. 12 TOA

Cited provision used in connection with the disposal orders, likely relating to procedural aspects of the final decision.

Art. 8 TOA

Cited provision used in connection with the disposal orders, likely relating to procedural aspects of the final decision.

Art. 273 vLT

Cited procedural law provision relevant to the disposal orders.

Art. 3 PAmm

Cited provision relevant to the overall proceedings.

Art. 18 PAmm

Cited provision relevant to the overall proceedings.

Art. 31 PAmm

Cited provision relevant to the overall proceedings.

Art. 108 LTF

This reference is missing from the provided text's dispositive section. However, based on the instructions, if there were cost provisions cited in the dispositive, they would be included. Since 'Non si prelevano né tasse, né spese' (Order 2) and 'rifonderà fr. 100.--' (Order 3) are present, and the listed cited articles are: Art. 28 TOA, Art. 60, 61 PAmm, and Art. 31 PAmm, these are the ones explicitly listed in the preamble to the dispositive that apply to the outcome.

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Testo completo

Incarto n. 52.95.00195 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

__________ rappr. da: avv__________ contro

la decisione 9 aprile 1991, no. 2904, del Consiglio di Stato che accoglie l'impugnativa presentata da __________ e __________;

avverso la risoluzione del Consiglio parrocchiale di __________ relativa al prelievo di un'imposta parrocchiale per gli anni 1989/90 per complessivi fr. 181.--;

vista la risposta inoltrata dalle resistenti;

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. 100.-- alle resistenti a titolo di ripetibili.

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario