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52.1995.254 • TCA TI 52.1995.254 Generato dall'IA

Parish Council Church Tax Dispute and Cost Reimbursement

Numero d'incarto 52.1995.254
Autorità giudiziaria
Giurisdizione Svizzera · Cantone Ticino (CH-TI)
Data della decisione
Esito del giudizio struck_off
Spese processuali senza spese
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The administrative court addressed a petition challenging a state council decision that upheld an appeal against a parish council resolution imposing a church tax for a specific year. Following subsequent legislative changes, the parish formally withdrew its appeal, which the court treated as a submission to defeat for the purpose of determining costs. Consequently, the court struck the petition from the roles, waived fees, but ordered the original petitioner to reimburse the opposing party a specified amount 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 Church Tax Dispute and Cost Reimbursement: Following subsequent legislative changes, the parish formally withdrew its appeal, which the court treated as a submission to defeat for the purpose of determining costs. Consequently, the court struck the petition from the roles, waived fees, but ordered the original petitioner to reimburse the opposing party a specified amount for legal costs.

Parole chiave

Generato dall'IA
imposta ecclesiastica procedura fiscale spese amministrative dispositivo lite in materia di contribuzioni pubbliche ripetibili Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This article is cited in the introduction and likely justifies the court's power to rule on the case, although the operative part does not explicitly invoke it for the outcome.
art. 8 TOA
This article is cited in the introduction and likely relates to the court's jurisdiction or procedure, although the operative part does not explicitly invoke it for the outcome.
art. 12 TOA
This article is cited in the introduction and likely relates to the court's jurisdiction or procedure, although the operative part does not explicitly invoke it for the outcome.
art. 28 TOA
This article is cited in the introduction and likely relates to the court's jurisdiction or procedure, although the operative part does not explicitly invoke it for the outcome.
art. 3 PAmm
This article is cited in the introduction and likely relates to administrative procedure, although the operative part does not explicitly invoke it for the outcome.
art. 18 PAmm
This article is cited in the introduction and likely relates to administrative procedure, although the operative part does not explicitly invoke it for the outcome.
art. 28 PAmm
This article is cited in the introduction and likely relates to administrative procedure, although the operative part does not explicitly invoke it for the outcome.
art. 31 PAmm
This article is cited in the introduction and likely relates to administrative procedure, although the operative part does not explicitly invoke it for the outcome.
Generato dall'IA
52.1995.298
Parish Tax Dispute and Procedural Costs Reimbursement
52.1995.302
Parish Tax Reimbursement Dispute Following Withdrawn Appeal
52.1995.192
Parish Council Tax Levy Dispute and Cost Reimbursement
52.1995.305
Parish Council Tax Appeal Withdrawal and Cost Reimbursement
52.1995.279
Parish Tax Dispute and Costs Award

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 273 vLT

This article is cited in the introduction and likely justifies the court's power to rule on the case, although the operative part does not explicitly invoke it for the outcome.

art. 8 TOA

This article is cited in the introduction and likely relates to the court's jurisdiction or procedure, although the operative part does not explicitly invoke it for the outcome.

art. 12 TOA

This article is cited in the introduction and likely relates to the court's jurisdiction or procedure, although the operative part does not explicitly invoke it for the outcome.

art. 28 TOA

This article is cited in the introduction and likely relates to the court's jurisdiction or procedure, although the operative part does not explicitly invoke it for the outcome.

art. 3 PAmm

This article is cited in the introduction and likely relates to administrative procedure, although the operative part does not explicitly invoke it for the outcome.

art. 18 PAmm

This article is cited in the introduction and likely relates to administrative procedure, although the operative part does not explicitly invoke it for the outcome.

art. 28 PAmm

This article is cited in the introduction and likely relates to administrative procedure, although the operative part does not explicitly invoke it for the outcome.

art. 31 PAmm

This article is cited in the introduction and likely relates to administrative procedure, although the operative part does not explicitly invoke it for the outcome.

art. 60 PAmm

This article is cited in the introduction and likely relates to administrative procedure, although the operative part does not explicitly invoke it for the outcome.

art. 61 PAmm

This article is cited in the introduction and likely relates to administrative procedure, although the operative part does not explicitly invoke it for the outcome.

art. 61 PAmm

This article is cited in the introduction, and the court orders costs to be awarded, suggesting this provision (or related ones) covers the awarding of costs/reimbursement.

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Testo completo

Incarto n. 52.95.00254 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. 2896) del Consiglio di Stato che accoglie l'impugnativa presentata dalla __________;

avverso la risoluzione del Consiglio parrocchiale di __________ relativa al prelievo di un'imposta parrocchiale per l'anno 1989 di fr. 504.--;

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 stralciata dai ruoli.

2. Non si prelevano né tasse, né spese.

3. La ricorrente rifonderà fr. 200.-- alla resistente a titolo di ripetibili.

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario