Legislator Giurisprudenza & Legislazione
52.1995.244 • TCA TI 52.1995.244 Generato dall'IA

Parish Tax Appeal Dismissed Upon Appellant's Withdrawal

Numero d'incarto 52.1995.244
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

An appellant challenged an administrative decision that upheld an appeal against a parish council's resolution imposing a parish tax for a specific year. The court dismissed the appeal because the relevant parish, citing subsequent legislative changes, formally withdrew its challenge, a withdrawal that the court treated as a concession for the purposes of awarding costs. Consequently, the appeal was removed from the docket, no fees or expenses were levied, and the appellant was ordered to reimburse the opposing party for a specified amount in costs.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, art. 28 TOA, art. 61 PAmm, art. 12 TOA, art. 8 TOA, art. 3 TOA; Parish Tax Appeal Dismissed Upon Appellant's Withdrawal: The court dismissed the appeal because the relevant parish, citing subsequent legislative changes, formally withdrew its challenge, a withdrawal that the court treated as a concession for the purposes of awarding costs. Consequently, the appeal was removed from the docket, no fees or expenses were levied, and the appellant was ordered to reimburse the opposing party for a specified amount in costs.

Parole chiave

Generato dall'IA
norme di procedura concessione impugnazione di decisioni amministrative ritiro dell'istanza giudiziaria tasse amministrative lite in materia di contribuzioni pubbliche Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This provision is cited and likely supports the handling of costs.
art. 28 TOA
This procedural rule is cited among those considered, implicitly supporting the handling of the case, though the primary action is based on the withdrawal of the appeal.
art. 61 PAmm
This procedural rule is cited among those considered, likely governing the order striking the case from the rolls.
art. 12 TOA
This procedural rule is cited among those considered, relating to the process.
art. 8 TOA
This procedural rule is cited among those considered.
art. 3 TOA
This procedural rule is cited among those considered.
art. 31 PAmm
This procedural rule is cited among those considered.
art. 18 PAmm
This procedural rule is cited among those considered.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 28 TOA

This procedural rule is cited among those considered, implicitly supporting the handling of the case, though the primary action is based on the withdrawal of the appeal.

art. 61 PAmm

This administrative procedural law article is likely cited to govern the outcome following the withdrawal (desistenza) of the appeal, leading to its removal from the role.

art. 273 vLT

This provision is listed and likely informs the decision regarding costs or the procedure following the withdrawal.

art. 12 TOA

This procedural rule is cited among those considered, supporting the court's jurisdiction or procedure.

art. 8 TOA

This procedural rule is cited among those considered.

art. 3 TOA

This procedural rule is cited among those considered.

art. 31 PAmm

This procedural rule is cited among those considered.

art. 18 PAmm

This procedural rule is cited among those considered.

art. 28 PAmm

This procedural rule is cited among those considered.

art. 60 PAmm

This procedural rule is cited among those considered.

Art. 12 TOA

This procedural rule is cited among those considered, relating to the process.

Art. 3 TOA

This procedural rule is cited among those considered.

Art. 61 PAmm

This procedural rule is cited among those considered, likely governing the order striking the case from the rolls.

Art. 60 PAmm

This procedural rule is cited among those considered.

Art. 31 PAmm

This procedural rule is cited among those considered.

Art. 28 PAmm

This procedural rule is cited among those considered.

Art. 18 PAmm

This procedural rule is cited among those considered.

Art. 3 PAmm

This procedural rule is cited among those considered.

Art. 273 vLT

This provision is cited and likely supports the handling of costs.

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Testo completo

Incarto n. 52.95.00244 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. 2949, 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. 422.--;

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