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52.1995.206 • TCA TI 52.1995.206 Generato dall'IA

Parish Tax Dispute Withdrawal and Cost Award

Numero d'incarto 52.1995.206
Autorità giudiziaria
Giurisdizione Svizzera · Cantone Ticino (CH-TI)
Data della decisione
Esito del giudizio struck_off
Spese processuali senza spese
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

A legal challenge was initiated against a state council decision that upheld an appeal concerning the imposition of a parish tax for the years 1989/90; however, the appealing parish subsequently withdrew its appeal due to intervening legislative changes, leading the administrative court to remove the case from the docket, forgo collection of fees or expenses, and order the original appellant to reimburse the opposing party for costs, treating the withdrawal as a concession for the purpose of awarding costs.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, art. 28 TOA, art. 61 PAmm, art. 60 PAmm, art. 31 PAmm, art. 18 PAmm; Parish Tax Dispute Withdrawal and Cost Award: A legal challenge was initiated against a state council decision that upheld an appeal concerning the imposition of a parish tax for the years 1989/90; however, the appealing parish subsequently withdrew its appeal due to intervening legislative changes, leading the administrative court to remove the case from the docket, forgo collection of fees or expenses, and order the original appellant to reimburse the opposing party for costs, treating the withdrawal as a concession for the purpose of awarding costs.

Parole chiave

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

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
visti gli art. 273 vLT; 8, 12, 28 TOA, 3, 18, 28, 31, 60, 61 PAmm,
art. 28 TOA
This article, listed in the 'visti' section, likely provides the procedural basis for handling the withdrawal/dismissal of the appeal, which resulted in the case being struck from the rolls (Order 1).
art. 61 PAmm
This article, listed in the 'visti' section, governs the determination of costs or indemnities and is the basis for the order regarding the reimbursement of costs (Order 3).
art. 60 PAmm
This article, listed in the 'visti' section, likely regulates the procedure when a party withdraws, which supports striking the appeal from the rolls (Order 1).
art. 31 PAmm
This procedural rule, listed in the 'visti' section, is cited in relation to the handling of the case after the withdrawal of the appeal.
art. 18 PAmm
This article, listed in the 'visti' section, likely relates to the costs associated with the decision, supporting Order 2 (no fees) and Order 3 (indemnities).
art. 8 TOA
This article, listed in the 'visti' section, relates to the handling of the case/procedure and is implicitly involved in the court's decision to strike the case from the rolls (Order 1).
art. 12 TOA
This article, listed in the 'visti' section, is a procedural rule implicitly related to the court's action of striking the appeal from the rolls (Order 1).
Generato dall'IA
52.1995.293
Parish Tax Appeal Withdrawal and Costs Award
52.1995.196
Parish Tax Levy Appeal Withdrawal and Costs Award
52.1995.208
Appeal Withdrawal and Cost Award in Parish Tax Dispute
52.1995.179
Parish Tax Appeal Withdrawal and Costs Award
52.1995.259
Parish Tax Appeal Withdrawal and Cost Award

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 28 TOA

This article, listed in the 'visti' section, likely provides the procedural basis for handling the withdrawal/dismissal of the appeal, which resulted in the case being struck from the rolls (Order 1).

art. 61 PAmm

This article, listed in the 'visti' section, governs the determination of costs or indemnities and is the basis for the order regarding the reimbursement of costs (Order 3).

art. 60 PAmm

This article, listed in the 'visti' section, likely regulates the procedure when a party withdraws, which supports striking the appeal from the rolls (Order 1).

art. 31 PAmm

This procedural rule, listed in the 'visti' section, is cited in relation to the handling of the case after the withdrawal of the appeal.

art. 18 PAmm

This article, listed in the 'visti' section, likely relates to the costs associated with the decision, supporting Order 2 (no fees) and Order 3 (indemnities).

art. 8 TOA

This article, listed in the 'visti' section, relates to the handling of the case/procedure and is implicitly involved in the court's decision to strike the case from the rolls (Order 1).

art. 12 TOA

This article, listed in the 'visti' section, is a procedural rule implicitly related to the court's action of striking the appeal from the rolls (Order 1).

art. 3 PAmm

This article, listed in the 'visti' section, provides a general procedural foundation for the administrative proceeding.

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Testo completo

Incarto n. 52.95.00206 cm · 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. 2865, 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. 213.--;

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