Legislator Giurisprudenza & Legislazione
52.1995.273 • TCA TI 52.1995.273 Generato dall'IA

Parish Tax Appeal Withdrawn Due to Legislative Change

Numero d'incarto 52.1995.273
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 decision by the State Council which had upheld another party's challenge against a parish resolution imposing a church tax for the year 1989. The court struck the appeal from the roll because the appealing parish subsequently withdrew its challenge due to intervening legislative changes, treating this withdrawal as a concession for the purpose of awarding costs, and consequently declared no fees or costs, but ordered the appellant to reimburse the respondent for procedural costs.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, 273 vLT, 61 PAmm, 60 PAmm, 31 PAmm, 28 PAmm; Parish Tax Appeal Withdrawn Due to Legislative Change: The court struck the appeal from the roll because the appealing parish subsequently withdrew its challenge due to intervening legislative changes, treating this withdrawal as a concession for the purpose of awarding costs, and consequently declared no fees or costs, but ordered the appellant to reimburse the respondent for procedural costs.

Parole chiave

Generato dall'IA
imposta ecclesiastica procedura fiscale norme di procedura impugnazione di decisioni amministrative concessione ripetibili 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,
273 vLT
Cited in the preamble, this provision likely served as the basis for striking the appeal from the roll following the withdrawal of the challenge.
61 PAmm
Cited in the preamble, this provision likely governed the determination of costs or indemnities in this administrative procedure.
60 PAmm
Cited in the preamble, this provision likely governed the procedure for the removal of the case from the roll.
31 PAmm
Cited in the preamble, this provision might relate to the procedure followed after the withdrawal of the appeal.
28 PAmm
Cited in the preamble, this provision might relate to the administrative procedure concerning the case.
18 PAmm
Cited in the preamble, this provision might relate to the general rules of administrative procedure.
3 PAmm
Cited in the preamble, this provision might relate to the general rules of administrative procedure.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
273 vLT

Cited in the preamble, this provision likely served as the basis for striking the appeal from the roll following the withdrawal of the challenge.

61 PAmm

Cited in the preamble, this provision likely governed the determination of costs or indemnities in this administrative procedure.

60 PAmm

Cited in the preamble, this provision likely governed the procedure for the removal of the case from the roll.

31 PAmm

Cited in the preamble, this provision might relate to the procedure followed after the withdrawal of the appeal.

28 PAmm

Cited in the preamble, this provision might relate to the administrative procedure concerning the case.

18 PAmm

Cited in the preamble, this provision might relate to the general rules of administrative procedure.

3 PAmm

Cited in the preamble, this provision might relate to the general rules of administrative procedure.

28 TOA

Cited in the preamble, this provision likely governed the court's decision on indemnities (ripetibili).

12 TOA

Cited in the preamble, this provision likely concerned the general jurisdiction or conduct of the court.

8 TOA

Cited in the preamble, this provision likely concerned the general jurisdiction or conduct of the court.

Art. 2 Cost

Order 2 states that no fees or costs are levied (no specific article cited in the dispositive for this point, but related to item 2).

Art. 3 Cost

Order 3 orders the appellant to reimburse the respondent for costs (ripetibili).

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Testo completo

Incarto n. 52.95.00273 DP 178/91 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. 2837) 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. 54.--;

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 stralciato dai ruoli.

2. Non si prelevano né tasse, né spese.

3. La ricorrente rifonderà fr. 100.-- al resistente a titolo di ripetibili.

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario