Legislator Giurisprudenza & Legislazione
52.1995.264 • TCA TI 52.1995.264 Generato dall'IA

Parish Tax Appeal Withdrawal and Procedural Costs Award

Numero d'incarto 52.1995.264
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 lodged against a state council decision that upheld a parish council resolution imposing a CHF 48 parish tax for the 1989/90 years; however, the administrative court struck the appeal from the rolls because the appellant parish subsequently withdrew its initial challenge due to intervening legislative changes, treating this withdrawal as a concession for the purpose of awarding CHF 100 in procedural costs to the opposing party, while foregoing court fees and expenses.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, Art. 28 TOA, Art. 31 PAmm, Art. 61 PAmm, Art. 60 PAmm, Art. 18 PAmm; Parish Tax Appeal Withdrawal and Procedural Costs Award: An appeal was lodged against a state council decision that upheld a parish council resolution imposing a CHF 48 parish tax for the 1989/90 years; however, the administrative court struck the appeal from the rolls because the appellant parish subsequently withdrew its initial challenge due to intervening legislative changes, treating this withdrawal as a concession for the purpose of awarding CHF 100 in procedural costs to the opposing party, while foregoing court fees and expenses.

Parole chiave

Generato dall'IA
spese di procedura impugnazione di decisioni amministrative concessione procedura di tassazione fiscale imposta ecclesiastica lite in materia di contribuzioni pubbliche Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
Cited in the preamble to the ruling, likely informing the procedural disposition of the case.
Art. 28 TOA
Cited in the preamble to the ruling, likely informing the procedural disposition of the case.
Art. 31 PAmm
Cited in the preamble to the ruling, likely governing the procedure for the case resolution.
Art. 61 PAmm
Cited in the preamble to the ruling, likely governing the award of legal costs/reimbursement (art. 3 is an order regarding costs).
Art. 60 PAmm
Cited in the preamble to the ruling, likely governing the procedure for the case resolution.
Art. 18 PAmm
Cited in the preamble to the ruling, likely governing the procedure for the case resolution.
Art. 12 TOA
Cited in the preamble to the ruling, likely informing the procedural disposition of the case.
Art. 8 TOA
Cited in the preamble to the ruling, likely informing the procedural disposition of the case.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 28 TOA

Cited in the preamble to the ruling, likely informing the procedural disposition of the case.

Art. 31 PAmm

Cited in the preamble to the ruling, likely informing the procedural disposition of the case.

Art. 61 PAmm

Cited in the preamble to the ruling, likely informing the procedural disposition of the case (related to costs/fees).

Art. 60 PAmm

Cited in the preamble to the ruling, likely informing the procedural disposition of the case.

Art. 18 PAmm

Cited in the preamble to the ruling, likely informing the procedural disposition of the case.

Art. 12 TOA

Cited in the preamble to the ruling, likely informing the procedural disposition of the case.

Art. 8 TOA

Cited in the preamble to the ruling, likely informing the procedural disposition of the case.

Art. 273 vLT

Cited in the preamble to the ruling, likely informing the procedural disposition of the case.

Art. 61 PAmm

Cited in the preamble to the ruling, likely governing the award of legal costs/reimbursement (art. 3 is an order regarding costs).

Art. 60 PAmm

Cited in the preamble to the ruling, likely governing the procedure for the case resolution.

Art. 31 PAmm

Cited in the preamble to the ruling, likely governing the procedure for the case resolution.

Art. 28 PAmm

Cited in the preamble to the ruling, likely governing the procedure for the case resolution.

Art. 18 PAmm

Cited in the preamble to the ruling, likely governing the procedure for the case resolution.

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Testo completo

Incarto n. 52.95.00264 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. 2891) 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