Legislator Giurisprudenza & Legislazione
52.1995.199 • TCA TI 52.1995.199 Generato dall'IA

Appeal Withdrawal Regarding 1989 Church Tax Assessment

Numero d'incarto 52.1995.199
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 governmental body's decision that upheld a parish council's resolution regarding a specific church tax levied for the year 1989. Subsequently, the appellant parish informed the court that, due to intervening legislative changes, it withdrew its challenge against the lower authority's decision. Consequently, the Administrative Cantonal Court declared the appeal struck from the roll, deciding not to impose any fees, costs, or reimbursement for legal expenses because the opposing party did not submit a formal response brief.

Regesto Legislator

Generato dall'IA

art. 60 PAmm, art. 61 PAmm, art. 3 PAmm, art. 18 PAmm, art. 28 PAmm, art. 31 PAmm; Appeal Withdrawal Regarding 1989 Church Tax Assessment: Subsequently, the appellant parish informed the court that, due to intervening legislative changes, it withdrew its challenge against the lower authority's decision. Consequently, the Administrative Cantonal Court declared the appeal struck from the roll, deciding not to impose any fees, costs, or reimbursement for legal expenses because the opposing party did not submit a formal response brief.

Parole chiave

Generato dall'IA
imposta ecclesiastica procedura di tassazione autorità fiscale impugnazione di decisioni amministrative revoca dell'opposizione tasse amministrative Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
art. 60 PAmm
This provision is cited in the list of applicable articles before the dispositive, indicating it is the procedural basis for the court's action, which is striking the appeal from the roll.
art. 61 PAmm
This provision is cited in the list of applicable articles before the dispositive, which relates to costs and indemnities, justifying the ruling not to assign indemnities.
art. 3 PAmm
This provision is cited in the list of applicable articles before the dispositive, supporting the court's overall jurisdiction or procedure in reaching its decision.
art. 18 PAmm
This provision is cited in the list of applicable articles before the dispositive, supporting the court's overall jurisdiction or procedure in reaching its decision.
art. 28 PAmm
Although cited, it is not explicitly connected to order 1 or 2. However, since the court explicitly cites procedural rules used to reach the dispositive orders (striking the case and not awarding costs/fees), all cited procedural rules are included as they precede the dispositive.
art. 31 PAmm
This provision is cited in the list of applicable articles before the dispositive, supporting the court's overall jurisdiction or procedure in reaching its decision.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 60 PAmm

This provision is cited in the list of applicable articles before the dispositive, indicating it is the procedural basis for the court's action, which is striking the appeal from the roll.

art. 61 PAmm

This provision is cited in the list of applicable articles before the dispositive, which relates to costs and indemnities, justifying the ruling not to assign indemnities.

art. 3 PAmm

This provision is cited in the list of applicable articles before the dispositive, supporting the court's overall jurisdiction or procedure in reaching its decision.

art. 18 PAmm

This provision is cited in the list of applicable articles before the dispositive, supporting the court's overall jurisdiction or procedure in reaching its decision.

art. 28 PAmm

This provision is cited in the list of applicable articles before the dispositive, supporting the court's overall jurisdiction or procedure in reaching its decision.

art. 31 PAmm

This provision is cited in the list of applicable articles before the dispositive, supporting the court's overall jurisdiction or procedure in reaching its decision.

art. 28 PAmm

Although cited, it is not explicitly connected to order 1 or 2. However, since the court explicitly cites procedural rules used to reach the dispositive orders (striking the case and not awarding costs/fees), all cited procedural rules are included as they precede the dispositive.

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Testo completo

Incarto n. 52.95.00199 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 di

__________ rappr. da: avv. __________ contro

la decisione 9 aprile 1991 (n. 2845) 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. 14.--;

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

ritenuto che il patrocinatore della resistente non ha presentato alcun allegato di risposta, non si giustifica pertanto la corresponsione di una indennità per ripetibili;

visti gli art. 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.

Non si assegnano ripetibili.

3. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario