Legislator Giurisprudenza & Legislazione
52.1995.263 • TCA TI 52.1995.263 Generato dall'IA

Church Tax Appeal Withdrawal and Cost Award

Numero d'incarto 52.1995.263
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 governmental decision that upheld an ecclesiastical resolution imposing a church tax for the years 1989/90, but the appeal was subsequently withdrawn by the church authority due to intervening legislative changes. The administrative court struck the appeal from the record, waived fees and costs, and ordered the initial appellant to reimburse the opposing party for litigation costs, treating the withdrawal as a concession for the purpose of awarding costs.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, 28 TOA, 12 TOA, 8 TOA, 61 PAmm, 60 PAmm; Church Tax Appeal Withdrawal and Cost Award: The administrative court struck the appeal from the record, waived fees and costs, and ordered the initial appellant to reimburse the opposing party for litigation costs, treating the withdrawal as a concession for the purpose of awarding costs.

Parole chiave

Generato dall'IA
imposta ecclesiastica spese di procedura contenzioso tributario autorità fiscale dispositivo concessione Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
visti gli art. 273 vLT; 8, 12, 28 TOA; 3, 18, 28, 31, 60, 61 PAmm,
28 TOA
This procedural article is cited in the context of the decision on costs and compensation (implied by the surrounding cited procedural articles, even though the operative part only explicitly mentions cost articles).
12 TOA
This procedural article is cited in the context of the decision on costs and compensation (implied by the surrounding cited procedural articles, even though the operative part only explicitly mentions cost articles).
8 TOA
This procedural article is cited in the context of the decision on costs and compensation (implied by the surrounding cited procedural articles, even though the operative part only explicitly mentions cost articles).
61 PAmm
This procedural article is cited in the context of the decision on costs and compensation (implied by the surrounding cited procedural articles, even though the operative part only explicitly mentions cost articles).
60 PAmm
This procedural article is cited in the context of the decision on costs and compensation (implied by the surrounding cited procedural articles, even though the operative part only explicitly mentions cost articles).
31 PAmm
This procedural article is cited in the context of the decision on costs and compensation (implied by the surrounding cited procedural articles, even though the operative part only explicitly mentions cost articles).
28 PAmm
This procedural article is cited in the context of the decision on costs and compensation (implied by the surrounding cited procedural articles, even though the operative part only explicitly mentions cost articles).
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
28 TOA

This procedural article is cited in the context of the decision on costs and compensation (implied by the surrounding cited procedural articles, even though the operative part only explicitly mentions cost articles).

12 TOA

This procedural article is cited in the context of the decision on costs and compensation (implied by the surrounding cited procedural articles, even though the operative part only explicitly mentions cost articles).

8 TOA

This procedural article is cited in the context of the decision on costs and compensation (implied by the surrounding cited procedural articles, even though the operative part only explicitly mentions cost articles).

61 PAmm

This procedural article is cited in the context of the decision on costs and compensation (implied by the surrounding cited procedural articles, even though the operative part only explicitly mentions cost articles).

60 PAmm

This procedural article is cited in the context of the decision on costs and compensation (implied by the surrounding cited procedural articles, even though the operative part only explicitly mentions cost articles).

31 PAmm

This procedural article is cited in the context of the decision on costs and compensation (implied by the surrounding cited procedural articles, even though the operative part only explicitly mentions cost articles).

28 PAmm

This procedural article is cited in the context of the decision on costs and compensation (implied by the surrounding cited procedural articles, even though the operative part only explicitly mentions cost articles).

18 PAmm

This procedural article is cited in the context of the decision on costs and compensation (implied by the surrounding cited procedural articles, even though the operative part only explicitly mentions cost articles).

3 PAmm

This procedural article is cited in the context of the decision on costs and compensation (implied by the surrounding cited procedural articles, even though the operative part only explicitly mentions cost articles).

273 vLT

This transitional provision is cited, likely governing the procedure for handling the withdrawal of the appeal.

Art. 66 al. 1 LTF

Although not explicitly cited in the dispositive, the costs decision (order 2 and 3) relating to fees and compensation implicitly relies on the relevant procedural law concerning costs, which often follows similar structures to Art. 66 LTF in Swiss administrative law, but since no explicit cost article from LTF or equivalent is cited in the dispositive, this is based on interpreting the scope of the inquiry.

Art. 64 LTF

Although not explicitly cited in the dispositive, the costs decision (order 2 and 3) relating to fees and compensation implicitly relies on the relevant procedural law concerning costs, which often follows similar structures to Art. 64 LTF in Swiss administrative law, but since no explicit cost article from LTF or equivalent is cited in the dispositive, this is based on interpreting the scope of the inquiry.

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Testo completo

Incarto n. 52.95.00263 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

__________ contro

la decisione 9 aprile 1991 (n. 2892) 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 gli anni 1989/90 per complessivi fr. 31.--;

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