Legislator Giurisprudenza & Legislazione
52.1995.240 • TCA TI 52.1995.240 Generato dall'IA

Parish Tax Assessment Appeal Struck Due to Withdrawal Following Legislative Change

Numero d'incarto 52.1995.240
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 concerning a parish tax assessment of a specific amount for the year 1989, which was initially upheld by the State Council following an objection. The appellant sought the annulment of the State Council's decision which had reversed the parish resolution imposing the tax. However, the parish subsequently withdrew its appeal due to intervening legislative changes, which the court treated as a withdrawal of the appeal, leading to the appeal being struck from the record, no fees or expenses being charged, and the original appellant being ordered to reimburse the respondent for legal 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 Assessment Appeal Struck Due to Withdrawal Following Legislative Change: The appellant sought the annulment of the State Council's decision which had reversed the parish resolution imposing the tax. However, the parish subsequently withdrew its appeal due to intervening legislative changes, which the court treated as a withdrawal of the appeal, leading to the appeal being struck from the record, no fees or expenses being charged, and the original appellant being ordered to reimburse the respondent for legal costs.

Parole chiave

Generato dall'IA
tassazioni fiscali potere legislativo censure procedurali tasse amministrative imposta ecclesiastica revoca dell'atto amministrativo Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This article is cited in the list of applicable provisions and is implicitly related to the withdrawal/striking of the appeal in order 1.
art. 28 TOA
This procedural article is cited in the list of applicable provisions, related to the power to decide on the matter.
art. 61 PAmm
This procedural article is cited in the list of applicable provisions, related to the power to decide on the matter.
art. 60 PAmm
This procedural article is cited in the list of applicable provisions, related to the power to decide on the matter.
art. 31 PAmm
This procedural article is cited in the list of applicable provisions, related to the power to decide on the matter.
art. 18 PAmm
This procedural article is cited in the list of applicable provisions, related to the power to decide on the matter.
art. 12 TOA
This procedural article is cited in the list of applicable provisions, likely governing the overall handling or finality of the decision.
art. 8 TOA
This procedural article is cited in the list of applicable provisions, likely governing jurisdiction or the general handling of the case.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 273 vLT

This article is cited in the list of applicable provisions and is implicitly related to the withdrawal/striking of the appeal in order 1.

art. 28 TOA

This procedural article is cited in the list of applicable provisions and relates to the decision on costs/reimbursement.

art. 61 PAmm

This procedural article is cited in the list of applicable provisions and is related to the procedure governing the court's action, specifically the striking of the case from the roll (order 1).

art. 60 PAmm

This procedural article is cited in the list of applicable provisions and is related to the procedure, relevant for the withdrawal/desistance.

art. 31 PAmm

This procedural article is cited in the list of applicable provisions, likely governing the handling of the case after the desistment.

art. 18 PAmm

This procedural article is cited in the list of applicable provisions, likely relevant to the assessment of costs/reimbursement (order 3).

art. 12 TOA

This procedural article is cited in the list of applicable provisions, likely governing the overall handling or finality of the decision.

art. 8 TOA

This procedural article is cited in the list of applicable provisions, likely governing jurisdiction or the general handling of the case.

art. 3 PAmm

This procedural article is cited in the list of applicable provisions, likely relating to the capacity to appeal or general procedural principles.

art. 38 PAmm

This procedural article is cited in the list of applicable provisions, likely related to the decision on costs (order 3).

art. 31 PAmm

This procedural article is cited in the list of applicable provisions, likely relating to the decision on costs (order 3).

art. 28 PAmm

This procedural article is cited in the list of applicable provisions, likely relating to the decision on costs (order 3).

art. 18 PAmm

This procedural article is cited in the list of applicable provisions, likely relating to the decision on costs (order 3).

art. 3 PAmm

This procedural article is cited in the list of applicable provisions, likely relating to the decision on costs (order 3).

art. 28 TOA

This procedural article is cited in the list of applicable provisions, related to the power to decide on the matter.

art. 3 TOA

This procedural article is cited in the list of applicable provisions, related to the power to decide on the matter.

art. 61 PAmm

This procedural article is cited in the list of applicable provisions, related to the power to decide on the matter.

art. 60 PAmm

This procedural article is cited in the list of applicable provisions, related to the power to decide on the matter.

art. 31 PAmm

This procedural article is cited in the list of applicable provisions, related to the power to decide on the matter.

art. 28 PAmm

This procedural article is cited in the list of applicable provisions, related to the power to decide on the matter.

art. 18 PAmm

This procedural article is cited in the list of applicable provisions, related to the power to decide on the matter.

art. 3 PAmm

This procedural article is cited in the list of applicable provisions, related to the power to decide on the matter.

art. 3 TOA

This procedural article is cited in the list of applicable provisions, related to the power to decide on the matter.

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Testo completo

Incarto n. 52.95.00240 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. 2864) 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 1989 di fr. 15.--;

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