Legislator Giurisprudenza & Legislazione
52.1995.196 • TCA TI 52.1995.196 Generato dall'IA

Parish Tax Levy Appeal Withdrawal and Costs Award

Numero d'incarto 52.1995.196
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 legal challenge was brought against a state council decision that upheld an appeal concerning the levy of a small parish tax for a specific year. The administrative court declared the appeal withdrawn after the taxing parish indicated its intent to withdraw its initial challenge due to subsequent legislative changes, treating this withdrawal as a concession for the purposes of awarding costs; consequently, the court struck the appeal from the docket, waived official fees, and ordered the original appellant to reimburse the respondent a specified amount for costs.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, art. 61 PAmm, art. 60 PAmm, art. 31 PAmm, art. 28 PAmm, art. 18 PAmm; Parish Tax Levy Appeal Withdrawal and Costs Award: The administrative court declared the appeal withdrawn after the taxing parish indicated its intent to withdraw its initial challenge due to subsequent legislative changes, treating this withdrawal as a concession for the purposes of awarding costs; consequently, the court struck the appeal from the docket, waived official fees, and ordered the original appellant to reimburse the respondent a specified amount for costs.

Parole chiave

Generato dall'IA
norme di procedura spese legali impugnazione di decisioni amministrative lite in materia di contribuzioni pubbliche concessione procedura di tassazione fiscale Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This procedural rule is part of the basis for deciding the case, which is struck from the rolls due to the withdrawal of the appeal.
art. 61 PAmm
This article, cited in the decision's reasoning block regarding the assimilation of withdrawal to losing the case for cost purposes, is implicitly the basis for the judgment on costs and indemnities.
art. 60 PAmm
This procedural rule is part of the basis for deciding the case, which is struck from the rolls due to the withdrawal of the appeal.
art. 31 PAmm
This procedural rule is part of the basis for deciding the case, which is struck from the rolls due to the withdrawal of the appeal.
art. 28 PAmm
This procedural rule is part of the basis for deciding the case, which is struck from the rolls due to the withdrawal of the appeal.
art. 18 PAmm
This procedural rule is part of the basis for deciding the case, which is struck from the rolls due to the withdrawal of the appeal.
art. 8 TOA
This procedural rule is part of the basis for deciding the case, which is struck from the rolls due to the withdrawal of the appeal.
art. 12 TOA
This procedural rule is part of the basis for deciding the case, which is struck from the rolls due to the withdrawal of the appeal.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 61 PAmm

This article, cited in the decision's reasoning block regarding the assimilation of withdrawal to losing the case for cost purposes, is implicitly the basis for the judgment on costs and indemnities.

art. 60 PAmm

This procedural rule is part of the basis for deciding the case, which is struck from the rolls due to the withdrawal of the appeal.

art. 31 PAmm

This procedural rule is part of the basis for deciding the case, which is struck from the rolls due to the withdrawal of the appeal.

art. 28 PAmm

This procedural rule is part of the basis for deciding the case, which is struck from the rolls due to the withdrawal of the appeal.

art. 18 PAmm

This procedural rule is part of the basis for deciding the case, which is struck from the rolls due to the withdrawal of the appeal.

art. 8 TOA

This procedural rule is part of the basis for deciding the case, which is struck from the rolls due to the withdrawal of the appeal.

art. 12 TOA

This procedural rule is part of the basis for deciding the case, which is struck from the rolls due to the withdrawal of the appeal.

art. 28 TOA

This procedural rule is part of the basis for deciding the case, which is struck from the rolls due to the withdrawal of the appeal.

art. 273 vLT

This procedural rule is part of the basis for deciding the case, which is struck from the rolls due to the withdrawal of the appeal.

art. 3 PAmm

This procedural rule is part of the basis for deciding the case, which is struck from the rolls due to the withdrawal of the appeal.

art. 3 PAmm

This procedural rule is cited in the list of applicable laws and is relevant to the court's jurisdiction or procedure.

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Testo completo

Incarto n. 52.95.00196 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. 2927, del Consiglio di Stato che accoglie l'impugnativa presentata dalla __________;

avverso la risoluzione del Consiglio parrocchiale di __________ relativa al prelievo di un'imposta parrocchiale per l'anno 1989 di fr. 6.--;

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

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario