Legislator Giurisprudenza & Legislazione
52.1995.259 • TCA TI 52.1995.259 Generato dall'IA

Parish Tax Appeal Withdrawal and Cost Award

Numero d'incarto 52.1995.259
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

A party appealed a state council decision that upheld a parish council resolution imposing a parish tax for the year 1989. Following legislative changes that occurred during the proceedings, the appealing parish subsequently withdrew its appeal, which the administrative court treated as a withdrawal equivalent to a loss for the purpose of awarding costs. Consequently, the court struck the appeal from the record, waived the collection of fees and costs, and ordered the appealing party 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 Tax Appeal Withdrawal and Cost Award: Following legislative changes that occurred during the proceedings, the appealing parish subsequently withdrew its appeal, which the administrative court treated as a withdrawal equivalent to a loss for the purpose of awarding costs. Consequently, the court struck the appeal from the record, waived the collection of fees and costs, and ordered the appealing party to reimburse the opposing party a specified amount for legal costs.

Parole chiave

Generato dall'IA
procedura fiscale tasse amministrative ripetibili riscossione dell'imposta imposta ecclesiastica procedure connesse Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This article is cited in the list of legal provisions considered, likely related to the general procedural basis for the decision on the withdrawn appeal.
art. 8 TOA
This article is cited in the list of legal provisions considered, likely relating to the procedure or jurisdiction.
art. 12 TOA
This procedural article is cited in the context of striking the appeal from the roll (Order 1), although the specific basis for striking is the withdrawal mentioned in the considerations.
art. 28 TOA
This article is cited in the list of legal provisions considered, likely relating to the procedure or jurisdiction.
art. 3 PAmm
This article is cited in the list of legal provisions considered, likely relating to administrative procedure.
art. 18 PAmm
This article is cited in the list of legal provisions considered, likely relating to administrative procedure.
art. 28 PAmm
This article regarding the awarding of legal costs (repétibles) is applied in Order 3.
art. 31 PAmm
This article on costs is implicitly applied when the court rules on the pre-emption of fees (Order 2).
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 273 vLT

This article is cited in the list of legal provisions considered, likely related to the general procedural basis for the decision on the withdrawn appeal.

art. 8 TOA

This article is cited in the list of legal provisions considered, likely relating to the procedure or jurisdiction.

art. 12 TOA

This article is cited in the list of legal provisions considered, likely relating to the procedure or jurisdiction.

art. 28 TOA

This article is cited in the list of legal provisions considered, likely relating to the procedure or jurisdiction.

art. 3 PAmm

This article is cited in the list of legal provisions considered, likely relating to administrative procedure.

art. 18 PAmm

This article is cited in the list of legal provisions considered, likely relating to administrative procedure.

art. 28 PAmm

This article is cited in the list of legal provisions considered, likely relating to administrative procedure.

art. 31 PAmm

This article is cited in the list of legal provisions considered, likely relating to administrative procedure.

art. 60 PAmm

This article is cited in the list of legal provisions considered, likely relating to administrative procedure.

art. 61 PAmm

This article is cited in the list of legal provisions considered, likely relating to administrative procedure.

art. 12 TOA

This procedural article is cited in the context of striking the appeal from the roll (Order 1), although the specific basis for striking is the withdrawal mentioned in the considerations.

art. 60 PAmm

This procedural article is cited in the context of striking the appeal from the roll (Order 1).

art. 61 PAmm

This procedural article is cited in the context of striking the appeal from the roll (Order 1).

art. 31 PAmm

This article on costs is implicitly applied when the court rules on the pre-emption of fees (Order 2).

art. 28 PAmm

This article regarding the awarding of legal costs (repétibles) is applied in Order 3.

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Testo completo

Incarto n. 52.95.00259 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. 2851) 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. 2'942.--;

vista la risposta inoltrata dalla parte resistente sopra menzionata;

preso atto della replica e della duplica;

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. 300.-- al resistente a titolo di ripetibili.

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario