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52.1995.270 • TCA TI 52.1995.270 Generato dall'IA

Parish Tax Appeal Withdrawal and Cost Assessment

Numero d'incarto 52.1995.270
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 considered an appeal against a governmental body's decision, which had upheld an ecclesiastical parish resolution concerning a CHF 155 church tax levy for the year 1989. The court struck the appeal from the record because the appellant parish subsequently declared it was withdrawing its appeal following intervening legislative changes, treating this withdrawal as a deemed loss for the purpose of assessing costs, resulting in the court ordering the appellant to reimburse the respondent CHF 100 for legal costs while waiving court fees and taxes.

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 Assessment: The court struck the appeal from the record because the appellant parish subsequently declared it was withdrawing its appeal following intervening legislative changes, treating this withdrawal as a deemed loss for the purpose of assessing costs, resulting in the court ordering the appellant to reimburse the respondent CHF 100 for legal costs while waiving court fees and taxes.

Parole chiave

Generato dall'IA
imposta ecclesiastica tassazioni fiscali spese amministrative norme di procedura finzione di ritiro lite in materia di contribuzioni pubbliche Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This provision, cited among others, is implicitly used as the procedural basis for the administrative court's decision regarding the appeal, following the withdrawal of the appeal.
art. 8 TOA
This procedural rule is implicitly used to decide on the withdrawal of the appeal and its subsequent striking from the roll.
art. 12 TOA
This procedural rule is implicitly used to decide on the withdrawal of the appeal and its subsequent striking from the roll.
art. 28 TOA
This procedural rule is implicitly used to decide on the withdrawal of the appeal and its subsequent striking from the roll.
art. 3 PAmm
This procedural rule is implicitly used as a basis for the court's action.
art. 18 PAmm
This procedural rule is implicitly used as a basis for the court's action.
art. 28 PAmm
This procedural rule is implicitly used as a basis for the court's action.
art. 31 PAmm
This procedural rule is implicitly used as a basis for the court's action.
Generato dall'IA
52.1995.229
Parish Tax Assessment Appeal Withdrawal and Cost Award
52.1995.430
Parish Tax Appeal Withdrawal and Cost Award
52.1995.301
Parish Tax Levy Appeal Withdrawal and Costs Order
52.1995.287
Parish Tax Appeal Withdrawal and Fee Order
52.1995.179
Parish Tax Appeal Withdrawal and Costs Award

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 273 vLT

This provision, cited among others, is implicitly used as the procedural basis for the administrative court's decision regarding the appeal, following the withdrawal of the appeal.

art. 8 TOA

This procedural rule is implicitly used to decide on the withdrawal of the appeal and its subsequent striking from the roll.

art. 12 TOA

This procedural rule is implicitly used to decide on the withdrawal of the appeal and its subsequent striking from the roll.

art. 28 TOA

This procedural rule is implicitly used to decide on the withdrawal of the appeal and its subsequent striking from the roll.

art. 3 PAmm

This procedural rule is implicitly used as a basis for the court's action.

art. 18 PAmm

This procedural rule is implicitly used as a basis for the court's action.

art. 28 PAmm

This procedural rule is implicitly used as a basis for the court's action.

art. 31 PAmm

This procedural rule is implicitly used as a basis for the court's action.

art. 60 PAmm

This procedural rule is implicitly used as a basis for the court's action.

art. 61 PAmm

This procedural rule is implicitly used as a basis for the court's action.

art. 61 PAmm

This procedural rule is used to decide on the allocation of costs (cost reimbursement).

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Testo completo

Incarto n. 52.95.00270 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. 2836) 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. 155.--;

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

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario