Legislator Giurisprudenza & Legislazione
52.1995.197 • TCA TI 52.1995.197 Generato dall'IA

Parish Tax Appeal Withdrawn and Costs Awarded

Numero d'incarto 52.1995.197
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that upheld a parish council's resolution imposing a church tax for the year 1989, but the appeal was subsequently withdrawn by the parish following legislative changes, leading the administrative court to strike the appeal from the rolls, waive court fees and costs, and order the original appellant to reimburse the respondent for costs, treating the withdrawal as acquiescence for cost assessment purposes.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, Art. 28 TOA, Art. 12 TOA, Art. 8 TOA, Art. 61 PAmm, Art. 60 PAmm; Parish Tax Appeal Withdrawn and Costs Awarded: A party appealed a state council decision that upheld a parish council's resolution imposing a church tax for the year 1989, but the appeal was subsequently withdrawn by the parish following legislative changes, leading the administrative court to strike the appeal from the rolls, waive court fees and costs, and order the original appellant to reimburse the respondent for costs, treating the withdrawal as acquiescence for cost assessment purposes.

Parole chiave

Generato dall'IA
imposta ecclesiastica procedura fiscale spese amministrative ripetibili tassazioni fiscali decisioni incidentali Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
Cited in the context of procedural grounds, although the dispositive primarily deals with administrative procedure (desistment/withdrawal).
Art. 28 TOA
Cited in the context of procedural grounds, although the dispositive primarily deals with administrative procedure (desistment/withdrawal).
Art. 12 TOA
Cited in the context of procedural grounds, although the dispositive primarily deals with administrative procedure (desistment/withdrawal).
Art. 8 TOA
Cited in the context of procedural grounds, although the dispositive primarily deals with administrative procedure (desistment/withdrawal).
Art. 61 PAmm
Cited in the context of procedural grounds, although the dispositive primarily deals with administrative procedure (desistment/withdrawal).
Art. 60 PAmm
Cited in the context of procedural grounds, although the dispositive primarily deals with administrative procedure (desistment/withdrawal).
Art. 31 PAmm
Cited as the basis for the withdrawal/striking off of the appeal (Order 1).
Art. 28 PAmm
Cited in the context of procedural grounds, although the dispositive primarily deals with administrative procedure (desistment/withdrawal).
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 28 TOA

Cited in the context of procedural grounds, although the dispositive primarily deals with administrative procedure (desistment/withdrawal).

Art. 12 TOA

Cited in the context of procedural grounds, although the dispositive primarily deals with administrative procedure (desistment/withdrawal).

Art. 8 TOA

Cited in the context of procedural grounds, although the dispositive primarily deals with administrative procedure (desistment/withdrawal).

Art. 61 PAmm

Cited in the context of procedural grounds, although the dispositive primarily deals with administrative procedure (desistment/withdrawal).

Art. 60 PAmm

Cited in the context of procedural grounds, although the dispositive primarily deals with administrative procedure (desistment/withdrawal).

Art. 31 PAmm

Cited in the context of procedural grounds, although the dispositive primarily deals with administrative procedure (desistment/withdrawal).

Art. 28 PAmm

Cited in the context of procedural grounds, although the dispositive primarily deals with administrative procedure (desistment/withdrawal).

Art. 18 PAmm

Cited in the context of procedural grounds, although the dispositive primarily deals with administrative procedure (desistment/withdrawal).

Art. 3 PAmm

Cited in the context of procedural grounds, although the dispositive primarily deals with administrative procedure (desistment/withdrawal).

Art. 273 vLT

Cited in the context of procedural grounds, although the dispositive primarily deals with administrative procedure (desistment/withdrawal).

Art. 31 PAmm

Cited as the basis for the withdrawal/striking off of the appeal (Order 1).

Art. 18 PAmm

Cited as the basis for the reimbursement of costs (Order 3).

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Testo completo

Incarto n. 52.95.00197 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 (n. 2857) del Consiglio di Stato che accoglie l'impugnativa presentata dall'avv. __________;

avverso la risoluzione del Consiglio parrocchiale di __________ relativa al prelievo di un'imposta parrocchiale per l'anno 1989 di fr. 904.--;

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 stralciata dai ruoli.

2. Non si prelevano né tasse, né spese.

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

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario