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52.1995.208 • TCA TI 52.1995.208 Generato dall'IA

Appeal Withdrawal and Cost Award in Parish Tax Dispute

Numero d'incarto 52.1995.208
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 party appealed a state council decision that upheld another party's challenge to a parish council's resolution imposing a small parish tax for the year 1990, but the appellant later communicated its withdrawal from the appeal due to subsequent legislative changes. The Administrative Cantonal Tribunal struck the appeal from the rolls, deemed the withdrawal equivalent to conceding the case for the purpose of costs, ordered the appellant to reimburse the opposing party for CHF 100 in costs, and waived any administrative fees or expenses in the matter.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, 273 vLT, 61 PAmm, 60 PAmm, 31 PAmm, 28 PAmm; Appeal Withdrawal and Cost Award in Parish Tax Dispute: The Administrative Cantonal Tribunal struck the appeal from the rolls, deemed the withdrawal equivalent to conceding the case for the purpose of costs, ordered the appellant to reimburse the opposing party for CHF 100 in costs, and waived any administrative fees or expenses in the matter.

Parole chiave

Generato dall'IA
oggetto della lite spese amministrative ripetibili finzione di ritiro imposta ecclesiastica procedura di tassazione fiscale 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,
273 vLT
This provision seems to be the procedural basis for managing the withdrawal of the appeal, as indicated by the court's reference to preceding legislation.
61 PAmm
This article is cited in relation to the decision on costs and indemnities (Art. 61 governs judicial costs).
60 PAmm
This article is cited in relation to the decision on costs and indemnities (Art. 60 concerns indemnity payments).
31 PAmm
This article is cited in relation to the handling of the case, likely concerning the effect of the withdrawal.
28 PAmm
This article is cited in relation to the handling of the case.
18 PAmm
This article is cited in relation to the handling of the case.
3 PAmm
This article is cited in relation to the handling of the case.
Generato dall'IA
52.1995.261
Parish Tax Appeal Withdrawal and Cost Allocation
52.1995.179
Parish Tax Appeal Withdrawal and Costs Award
52.1995.259
Parish Tax Appeal Withdrawal and Cost Award
52.1995.195
Parish Tax Appeal Withdrawal and Cost Award
52.1995.293
Parish Tax Appeal Withdrawal and Costs Award

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
273 vLT

This provision seems to be the procedural basis for managing the withdrawal of the appeal, as indicated by the court's reference to preceding legislation.

61 PAmm

This article is cited in relation to the decision on costs and indemnities (Art. 61 governs judicial costs).

60 PAmm

This article is cited in relation to the decision on costs and indemnities (Art. 60 concerns indemnity payments).

31 PAmm

This article is cited in relation to the handling of the case, likely concerning the effect of the withdrawal.

28 PAmm

This article is cited in relation to the handling of the case.

18 PAmm

This article is cited in relation to the handling of the case.

3 PAmm

This article is cited in relation to the handling of the case.

28 TOA

This article is cited in relation to the handling of the case.

12 TOA

This article is cited in relation to the handling of the case.

8 TOA

This article is cited in relation to the handling of the case.

3 TOA

This article is cited in relation to the handling of the case.

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Testo completo

Incarto n. 52.95.00208 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. 2899) 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 l'anno 1990 di fr. 9.--;

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 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