Legislator Giurisprudenza & Legislazione
52.1995.247 • TCA TI 52.1995.247 Generato dall'IA

Parish Council Tax Appeal Withdrawal and Costs

Numero d'incarto 52.1995.247
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 appeal was lodged against a state council decision that upheld a challenge to a parish council resolution imposing a church tax for the year 1989. Following subsequent legislative changes, the parish involved formally withdrew its challenge, which the administrative court treated as a withdrawal equivalent to being defeated for the purpose of awarding costs. Consequently, the court struck the appeal from the roll, waived fees and costs, and ordered the appellant to reimburse the respondent one hundred francs for legal costs.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, art. 8 TOA, art. 12 TOA, art. 28 TOA, art. 3 PAmm, art. 18 PAmm; Parish Council Tax Appeal Withdrawal and Costs: Following subsequent legislative changes, the parish involved formally withdrew its challenge, which the administrative court treated as a withdrawal equivalent to being defeated for the purpose of awarding costs. Consequently, the court struck the appeal from the roll, waived fees and costs, and ordered the appellant to reimburse the respondent one hundred francs for legal costs.

Parole chiave

Generato dall'IA
imposta ecclesiastica spese di procedura disposizioni fiscali desistenza dall'azione impugnazione di decisioni amministrative lite in materia di contribuzioni pubbliche Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This provision, cited in the preamble to the decision, likely supports the procedural action taken in order 1 (striking the appeal from the roll) following the withdrawal of the appeal.
art. 8 TOA
This procedural provision is cited and likely supports the action taken in order 1 (striking the appeal from the roll).
art. 12 TOA
This procedural provision is cited and likely supports the action taken in order 1 (striking the appeal from the roll).
art. 28 TOA
This procedural provision is cited and likely supports the action taken in order 1 (striking the appeal from the roll).
art. 3 PAmm
This procedural provision is cited and likely supports the action taken in order 1 (striking the appeal from the roll).
art. 18 PAmm
This procedural provision is cited and likely supports the action taken in order 1 (striking the appeal from the roll).
art. 28 PAmm
This procedural provision is cited and likely supports the action taken in order 1 (striking the appeal from the roll).
art. 31 PAmm
This procedural provision is cited and likely supports the action taken in order 1 (striking the appeal from the roll).
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 273 vLT

This provision, cited in the preamble to the decision, likely supports the procedural action taken in order 1 (striking the appeal from the roll) following the withdrawal of the appeal.

art. 8 TOA

This procedural provision is cited and likely supports the action taken in order 1 (striking the appeal from the roll).

art. 12 TOA

This procedural provision is cited and likely supports the action taken in order 1 (striking the appeal from the roll).

art. 28 TOA

This procedural provision is cited and likely supports the action taken in order 1 (striking the appeal from the roll).

art. 3 PAmm

This procedural provision is cited and likely supports the action taken in order 1 (striking the appeal from the roll).

art. 18 PAmm

This procedural provision is cited and likely supports the action taken in order 1 (striking the appeal from the roll).

art. 28 PAmm

This procedural provision is cited and likely supports the action taken in order 1 (striking the appeal from the roll).

art. 31 PAmm

This procedural provision is cited and likely supports the action taken in order 1 (striking the appeal from the roll).

art. 60 PAmm

This procedural provision is cited and likely supports the action taken in order 1 (striking the appeal from the roll).

art. 61 PAmm

This procedural provision is cited and likely supports the action taken in order 1 (striking the appeal from the roll).

art. 61 PAmm

This procedural provision is cited and likely supports the ruling on costs and fees in order 2 (no fees/costs levied).

art. 60 PAmm

This procedural provision is cited and likely supports the ruling on costs and fees in order 3 (reimbursement of costs).

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Testo completo

Incarto n. 52.95.00247 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, no. 2948, 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. 155.--;

vista la risposta inoltrata dal resistente;

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.-- al resistente a titolo di ripetibili.

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario