Legislator Giurisprudenza & Legislazione
52.1995.229 • TCA TI 52.1995.229 Generato dall'IA

Parish Tax Assessment Appeal Withdrawal and Cost Award

Numero d'incarto 52.1995.229
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

The administrative court addressed an appeal against a state council decision that upheld a parish's objection to a 1989 parish tax assessment of 122 francs. Following legislative changes, the appellant parish subsequently withdrew its appeal, which the court treated as a withdrawal resulting in detriment for the purposes of awarding costs. Consequently, the court struck the appeal from the rolls, waived court fees, and ordered the original appellant to reimburse the respondent 100 francs for costs.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, Art. 28 TOA, Art. 31 PAmm, Art. 61 PAmm, Art. 18 PAmm, Art. 60 PAmm; Parish Tax Assessment Appeal Withdrawal and Cost Award: Following legislative changes, the appellant parish subsequently withdrew its appeal, which the court treated as a withdrawal resulting in detriment for the purposes of awarding costs. Consequently, the court struck the appeal from the rolls, waived court fees, and ordered the original appellant to reimburse the respondent 100 francs for costs.

Parole chiave

Generato dall'IA
tassazioni fiscali spese amministrative lite in materia di contribuzioni pubbliche imposta ecclesiastica procedura di stima anticipo delle spese Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This provision is listed among the applicable laws and relates to the handling of the proceedings, likely justifying the removal of the case from the roll.
Art. 28 TOA
This provision is cited in the section listing the applicable laws, although the operative part primarily deals with case withdrawal and costs.
Art. 31 PAmm
This provision is cited in the section listing the applicable laws, which relates to the procedural handling of the case that resulted in its removal from the roll.
Art. 61 PAmm
This provision is cited in the section listing the applicable laws, which is relevant to the awarding of costs in the final disposition.
Art. 18 PAmm
This provision is cited in the section listing the applicable laws, which is relevant to the awarding of costs in the final disposition.
Art. 60 PAmm
This provision is cited in the section listing the applicable laws, which is relevant to the awarding of costs in the final disposition.
Art. 8 TOA
This procedural rule is listed among the applicable laws, pertaining to the court's procedure in handling the matter.
Art. 12 TOA
This procedural rule is listed among the applicable laws, pertaining to the court's procedure in handling the matter.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 28 TOA

This provision is cited in the section listing the applicable laws, although the operative part primarily deals with case withdrawal and costs.

Art. 31 PAmm

This provision is cited in the section listing the applicable laws, which relates to the procedural handling of the case that resulted in its removal from the roll.

Art. 61 PAmm

This provision is cited in the section listing the applicable laws, which is relevant to the awarding of costs in the final disposition.

Art. 18 PAmm

This provision is cited in the section listing the applicable laws, which is relevant to the awarding of costs in the final disposition.

Art. 60 PAmm

This provision is cited in the section listing the applicable laws, which is relevant to the awarding of costs in the final disposition.

Art. 8 TOA

This procedural rule is listed among the applicable laws, pertaining to the court's procedure in handling the matter.

Art. 12 TOA

This procedural rule is listed among the applicable laws, pertaining to the court's procedure in handling the matter.

Art. 3 PAmm

This procedural rule is listed among the applicable laws, pertaining to the court's procedure in handling the matter.

Art. 273 vLT

This provision is listed among the applicable laws and relates to the handling of the proceedings, likely justifying the removal of the case from the roll.

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Testo completo

Incarto n. 52.95.00229 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. 2876) 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. 122.--;

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.-- al resistente a titolo di ripetibili.

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario