Legislator Giurisprudenza & Legislazione
52.1995.252 • TCA TI 52.1995.252 Generato dall'IA

Parish Council Church Tax Levy Appeal Withdrawal

Numero d'incarto 52.1995.252
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 filed challenging administrative decisions that upheld a parish council's resolution concerning a church tax levy for the years 1989/90, but the administrative court ultimately removed the appeal from the roll because the parish, citing subsequent legislative changes, withdrew its own prior appeals that had been granted by the State Council; consequently, the court declared the appeals defunct, waived official fees, and ordered the appellant to reimburse the respondent a specified amount for legal costs, treating the withdrawal as a concession for the purpose of determining reimbursement.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, 273 vLT, 28 TOA, 61 PAmm, 12 TOA, 31 PAmm; Parish Council Church Tax Levy Appeal Withdrawal: An appeal was filed challenging administrative decisions that upheld a parish council's resolution concerning a church tax levy for the years 1989/90, but the administrative court ultimately removed the appeal from the roll because the parish, citing subsequent legislative changes, withdrew its own prior appeals that had been granted by the State Council; consequently, the court declared the appeals defunct, waived official fees, and ordered the appellant to reimburse the respondent a specified amount for legal costs, treating the withdrawal as a concession for the purpose of determining reimbursement.

Parole chiave

Generato dall'IA
imposta ecclesiastica disposizioni fiscali concessione tasse amministrative lite in materia di contribuzioni pubbliche ritiro della domanda Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
Although listed among the cited articles, this provision is most likely the underlying justification for order 1 (striking the appeals from the roll) given the withdrawal.
273 vLT
Cited in the list of applicable articles, although the specific application in the orders relates to procedural termination and costs.
28 TOA
Cited in the list of applicable articles, although the specific application in the orders relates to procedural termination and costs.
61 PAmm
Cited in the list of applicable articles, likely forming the basis for the decision to strike the appeals from the roll due to withdrawal/lack of continuation.
12 TOA
Cited in the list of applicable articles, although the specific application in the orders relates to procedural termination and costs.
31 PAmm
Cited in the list of applicable articles, likely forming the basis for the decision to strike the appeals from the roll due to withdrawal/lack of continuation.
60 PAmm
Cited in the list of applicable articles, likely forming the basis for the decision to strike the appeals from the roll due to withdrawal/lack of continuation.
3 PAmm
Cited in the list of applicable articles, although the specific application in the orders relates to procedural termination and costs.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
273 vLT

Cited in the list of applicable articles, although the specific application in the orders relates to procedural termination and costs.

28 TOA

Cited in the list of applicable articles, although the specific application in the orders relates to procedural termination and costs.

61 PAmm

Cited in the list of applicable articles, likely forming the basis for the decision to strike the appeals from the roll due to withdrawal/lack of continuation.

12 TOA

Cited in the list of applicable articles, although the specific application in the orders relates to procedural termination and costs.

31 PAmm

Cited in the list of applicable articles, likely forming the basis for the decision to strike the appeals from the roll due to withdrawal/lack of continuation.

60 PAmm

Cited in the list of applicable articles, likely forming the basis for the decision to strike the appeals from the roll due to withdrawal/lack of continuation.

3 PAmm

Cited in the list of applicable articles, although the specific application in the orders relates to procedural termination and costs.

8 TOA

Cited in the list of applicable articles, although the specific application in the orders relates to procedural termination and costs.

28 PAmm

Cited in the list of applicable articles, although the specific application in the orders relates to procedural termination and costs.

18 PAmm

Cited in the list of applicable articles, although the specific application in the orders relates to procedural termination and costs.

Art. 61 PAmm

Although listed among the cited articles, this provision is most likely the underlying justification for order 1 (striking the appeals from the roll) given the withdrawal.

Art. 31 PAmm

Although listed among the cited articles, this provision is most likely the underlying justification for order 1 (striking the appeals from the roll) given the withdrawal.

Art. 60 PAmm

Although listed among the cited articles, this provision is most likely the underlying justification for order 1 (striking the appeals from the roll) given the withdrawal.

Art. 28 PAmm

Although listed among the cited articles, this provision is most likely the underlying justification for order 1 (striking the appeals from the roll) given the withdrawal.

Art. 18 PAmm

Although listed among the cited articles, this provision is most likely the underlying justification for order 1 (striking the appeals from the roll) given the withdrawal.

Art. 3 PAmm

Although listed among the cited articles, this provision is most likely the underlying justification for order 1 (striking the appeals from the roll) given the withdrawal.

Art. 273 vLT

Although listed among the cited articles, this provision is most likely the underlying justification for order 1 (striking the appeals from the roll) given the withdrawal.

Art. 28 TOA

Although listed among the cited articles, this provision is most likely the underlying justification for order 1 (striking the appeals from the roll) given the withdrawal.

Art. 12 TOA

Although listed among the cited articles, this provision is most likely the underlying justification for order 1 (striking the appeals from the roll) given the withdrawal.

Art. 8 TOA

Although listed among the cited articles, this provision is most likely the underlying justification for order 1 (striking the appeals from the roll) given the withdrawal.

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Testo completo

Incarto n. 52.95.00252-253 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 sui ricorsi 3 maggio 1991 della

__________ rappr. da: avv. __________ contro

le decisioni 9 aprile 1991, no. 2895 e no. 2951, del Consiglio di Stato che accolgono le impugnative presentate da __________;

avverso le risoluzioni del Consiglio parrocchiale di __________ relativa al prelievo di un'imposta parrocchiale per gli anni 1989/90 per complessivi fr. 1'269.--;

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. I ricorsi sono stralciati dai ruoli.

2. Non si prelevano né tasse, né spese.

3. La ricorrente rifonderà fr. 300.-- alla resistente a titolo di ripetibili.

4. Intimazione a: · ___________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario