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52.1995.218 • TCA TI 52.1995.218 Generato dall'IA

Taxpayer Appeal of Parish Tax Reinstatement Following Withdrawal of Challenge

Numero d'incarto 52.1995.218
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 taxpayer appealed a State Council decision which upheld a parish council's resolution imposing a parish tax for the year 1990, but the administrative court struck the appeal from the rolls because the involved parish subsequently withdrew its challenge following legislative changes, resulting in no assessment of fees or costs.

Regesto Legislator

Generato dall'IA

Art. 61 PAmm, Art. 3 PAmm, Art. 18 PAmm, Art. 28 PAmm, Art. 31 PAmm, Art. 60 PAmm; Taxpayer Appeal of Parish Tax Reinstatement Following Withdrawal of Challenge: A taxpayer appealed a State Council decision which upheld a parish council's resolution imposing a parish tax for the year 1990, but the administrative court struck the appeal from the rolls because the involved parish subsequently withdrew its challenge following legislative changes, resulting in no assessment of fees or costs.

Parole chiave

Generato dall'IA
tassazioni fiscali impugnazione di decisioni amministrative imposta ecclesiastica tasse amministrative lite in materia di contribuzioni pubbliche autorità giudiziaria fiscale Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 61 PAmm
This provision is cited in the dispositive orders as the basis for striking the appeal from the rolls, following the appellant's withdrawal.
Art. 3 PAmm
This administrative procedural law provision is cited alongside others in the decision preamble which often governs general procedural aspects relevant to the outcome.
Art. 18 PAmm
This administrative procedural law provision is cited alongside others in the decision preamble which often governs general procedural aspects relevant to the outcome.
Art. 28 PAmm
This administrative procedural law provision is cited alongside others in the decision preamble which often governs general procedural aspects relevant to the outcome.
Art. 31 PAmm
This administrative procedural law provision is cited alongside others in the decision preamble which often governs general procedural aspects relevant to the outcome.
Art. 60 PAmm
This administrative procedural law provision is cited alongside others in the decision preamble which often governs general procedural aspects relevant to the outcome.
Generato dall'IA
52.1995.184
Parish Tax Appeal Withdrawal
52.1995.281
Parish Tax Dispute Withdrawn on Appeal
52.1995.251
Taxpayer Appeal of Parish Tax Imposition Overturned Due to Party Withdrawal
52.1995.293
Parish Tax Appeal Withdrawal and Costs Award
52.1995.230
Taxpayer Appeal of Parish Tax Levy Withdrawn

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 61 PAmm

This provision is cited in the dispositive orders as the basis for striking the appeal from the rolls, following the appellant's withdrawal.

Art. 3 PAmm

This administrative procedural law provision is cited alongside others in the decision preamble which often governs general procedural aspects relevant to the outcome.

Art. 18 PAmm

This administrative procedural law provision is cited alongside others in the decision preamble which often governs general procedural aspects relevant to the outcome.

Art. 28 PAmm

This administrative procedural law provision is cited alongside others in the decision preamble which often governs general procedural aspects relevant to the outcome.

Art. 31 PAmm

This administrative procedural law provision is cited alongside others in the decision preamble which often governs general procedural aspects relevant to the outcome.

Art. 60 PAmm

This administrative procedural law provision is cited alongside others in the decision preamble which often governs general procedural aspects relevant to the outcome.

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Testo completo

Incarto n. 52.95.00218 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. 2941) 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 gli anni 1990;

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;

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.

3. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario