Legislator Giurisprudenza & Legislazione
52.1995.261 • TCA TI 52.1995.261 Generato dall'IA

Parish Tax Appeal Withdrawal and Cost Allocation

Numero d'incarto 52.1995.261
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's resolution imposing a parish tax for the years 1989/90; however, following subsequent legislative changes, the appellant parish ultimately communicated its withdrawal from the appeal, which the Administrative Cantonal Court treated as a concession of defeat for the purpose of cost assessment, resulting in the appeal being struck from the roll, with no court fees levied, but requiring the original appellant to reimburse the respondent for partial legal costs.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, art. 31 PAmm, art. 28 TOA, art. 61 PAmm, art. 60 PAmm, art. 8 TOA; Parish Tax Appeal Withdrawal and Cost Allocation: A party appealed a State Council decision that upheld a parish council's resolution imposing a parish tax for the years 1989/90; however, following subsequent legislative changes, the appellant parish ultimately communicated its withdrawal from the appeal, which the Administrative Cantonal Court treated as a concession of defeat for the purpose of cost assessment, resulting in the appeal being struck from the roll, with no court fees levied, but requiring the original appellant to reimburse the respondent for partial legal costs.

Parole chiave

Generato dall'IA
tassazioni fiscali ripetibili ripartizione delle spese spese amministrative concessione imposta ecclesiastica Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This article is cited among the applicable legal bases for the decision.
art. 31 PAmm
This article is cited in the preamble alongside the provisions governing the decision, and its application is implied by the final order regarding costs/reimbursement.
art. 28 TOA
This procedural rule is listed among the applicable legal bases for the decision.
art. 61 PAmm
This article is cited among the applicable legal bases for the decision.
art. 60 PAmm
This article is cited among the applicable legal bases and relates to the handling of costs following a procedural change.
art. 8 TOA
This article is cited among the applicable legal bases for the decision.
art. 12 TOA
This article is cited among the applicable legal bases for the decision.
art. 18 PAmm
This article is cited among the applicable legal bases for the decision.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 31 PAmm

This article is cited in the preamble alongside the provisions governing the decision, and its application is implied by the final order regarding costs/reimbursement.

art. 28 TOA

This procedural rule is listed among the applicable legal bases for the decision.

art. 61 PAmm

This article, likely related to the consequence of withdrawal/acquiescence, underpins the decision to strike the appeal from the roll (Order 1).

art. 60 PAmm

This article is cited among the applicable legal bases and relates to the handling of costs following a procedural change.

art. 8 TOA

This article is cited among the applicable legal bases for the decision.

art. 12 TOA

This article is cited among the applicable legal bases for the decision.

art. 18 PAmm

This article is cited among the applicable legal bases for the decision.

art. 273 vLT

This article is cited among the applicable legal bases for the decision.

art. 3 PAmm

This article is cited among the applicable legal bases for the decision.

art. 61 PAmm

This article is cited among the applicable legal bases for the decision.

art. 28 PAmm

This article is cited among the applicable legal bases for the decision.

art. 100 PAmm

This article, related to costs, is implicitly used to justify Order 3 concerning the reimbursement of legal fees.

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Testo completo

Incarto n. 52.95.00261 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. 2890) 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 gli anni 1989/90 per complessivi fr. 48.--;

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. 100.-- alla resistente a titolo di ripetibili.

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario