Legislator Giurisprudenza & Legislazione
52.1995.274 • TCA TI 52.1995.274 Generato dall'IA

Church Tax Appeal Dismissed Due to Withdrawal of Challenge

Numero d'incarto 52.1995.274
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 had upheld another party's challenge against a parish resolution imposing a church tax for the year 1989; however, following legislative changes, the Parish of the opposing party subsequently withdrew its challenge, leading the Administrative Cantonal Tribunal to strike the appeal from the record, order no court fees, and require the original appellant to reimburse the opposing party CHF 100 for procedural costs, equating the withdrawal to a concession for the purpose of awarding costs.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, art. 61 PAmm, art. 60 PAmm, art. 31 PAmm, art. 28 PAmm, art. 18 PAmm; Church Tax Appeal Dismissed Due to Withdrawal of Challenge: A party appealed a state council decision that had upheld another party's challenge against a parish resolution imposing a church tax for the year 1989; however, following legislative changes, the Parish of the opposing party subsequently withdrew its challenge, leading the Administrative Cantonal Tribunal to strike the appeal from the record, order no court fees, and require the original appellant to reimburse the opposing party CHF 100 for procedural costs, equating the withdrawal to a concession for the purpose of awarding costs.

Parole chiave

Generato dall'IA
imposta ecclesiastica revoca dell'opposizione concessione norme di procedura impugnazione di decisioni amministrative ripetibili Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
Cited in the list of applicable procedural rules, related to the main procedural outcome (striking the case off the record).
art. 61 PAmm
Used to award indemnity (ripetibili) to the respondent.
art. 60 PAmm
Used to decide on costs (no fees or expenses levied, implicitly related to this article).
art. 31 PAmm
Cited in the list of applicable procedural rules, implicitly related to the withdrawal and striking off the record.
art. 28 PAmm
Cited in the list of applicable procedural rules, implicitly related to the withdrawal and striking off the record.
art. 18 PAmm
Cited in the list of applicable procedural rules, implicitly related to the withdrawal and striking off the record.
art. 8 TOA
Cited in the list of applicable procedural rules, related to the main procedural outcome (striking the case off the record).
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 61 PAmm

Cited in relation to the costs/indemnities decision, as the withdrawal implies a judgment on costs.

art. 60 PAmm

Cited in relation to the costs/indemnities decision, as the withdrawal implies a judgment on costs.

art. 31 PAmm

Cited in the list of applicable procedural rules, implicitly related to the withdrawal and striking off the record.

art. 28 PAmm

Cited in the list of applicable procedural rules, implicitly related to the withdrawal and striking off the record.

art. 18 PAmm

Cited in the list of applicable procedural rules, implicitly related to the withdrawal and striking off the record.

art. 8 TOA

Cited in the list of applicable procedural rules, related to the main procedural outcome (striking the case off the record).

art. 273 vLT

Cited in the list of applicable procedural rules, related to the main procedural outcome (striking the case off the record).

art. 61 PAmm

Used to award indemnity (ripetibili) to the respondent.

art. 60 PAmm

Used to decide on costs (no fees or expenses levied, implicitly related to this article).

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Testo completo

Incarto n. 52.95.00274 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. 2852) 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. 48.--;

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