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52.1995.279 • TCA TI 52.1995.279 Generato dall'IA

Parish Tax Dispute and Costs Award

Numero d'incarto 52.1995.279
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

A party appealed a government decision that sustained a challenge to a parish council's resolution imposing a parish tax for the year 1989. The administrative court struck the appeal from the roll because the opposing parish, citing subsequent legislative changes, withdrew its initial challenge, which the court treated as a concession for the purpose of determining costs, consequently dismissing procedural fees, but ordered the initial appealing party to reimburse the opposing party for legal costs.

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 Dispute and Costs Award: The administrative court struck the appeal from the roll because the opposing parish, citing subsequent legislative changes, withdrew its initial challenge, which the court treated as a concession for the purpose of determining costs, consequently dismissing procedural fees, but ordered the initial appealing party to reimburse the opposing party for legal costs.

Parole chiave

Generato dall'IA
procedura fiscale norme di procedura spese amministrative ripetibili lite in materia di contribuzioni pubbliche concessione Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This provision is cited in the list of applicable articles preceding the operative part, indicating its role in the decision-making context, although the dispositive mainly addresses procedural consequences of the withdrawal.
art. 8 TOA
This procedural provision is cited, likely relevant to the court's jurisdiction or the nature of the proceedings resulting in the record removal.
art. 12 TOA
This procedural provision is cited, likely relevant to the court's jurisdiction or the nature of the proceedings resulting in the record removal.
art. 28 TOA
This procedural provision is cited, likely relevant to the court's jurisdiction or the nature of the proceedings resulting in the record removal.
art. 3 PAmm
This procedural provision is cited as a basis for the court's decision, likely related to the administrative procedure rules.
art. 18 PAmm
This procedural provision is cited as a basis for the court's decision, likely related to the administrative procedure rules.
art. 28 PAmm
This procedural provision is cited as a basis for the court's decision, likely related to the administrative procedure rules.
art. 31 PAmm
This procedural provision is cited as a basis for the court's decision, likely related to the administrative procedure rules.
Generato dall'IA
52.1995.298
Parish Tax Dispute and Procedural Costs Reimbursement
52.1995.206
Parish Tax Dispute Withdrawal and Cost Award
52.1995.259
Parish Tax Appeal Withdrawal and Cost Award
52.1995.429
Parish Tax Appeal Withdrawn and Costs Awarded
52.1995.293
Parish Tax Appeal Withdrawal and Costs Award

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 273 vLT

This provision is cited in the list of applicable articles preceding the operative part, indicating its role in the decision-making context, although the dispositive mainly addresses procedural consequences of the withdrawal.

art. 8 TOA

This procedural provision is cited, likely relevant to the court's jurisdiction or the nature of the proceedings resulting in the record removal.

art. 12 TOA

This procedural provision is cited, likely relevant to the court's jurisdiction or the nature of the proceedings resulting in the record removal.

art. 28 TOA

This procedural provision is cited, likely relevant to the court's jurisdiction or the nature of the proceedings resulting in the record removal.

art. 3 PAmm

This procedural provision is cited as a basis for the court's decision, likely related to the administrative procedure rules.

art. 18 PAmm

This procedural provision is cited as a basis for the court's decision, likely related to the administrative procedure rules.

art. 28 PAmm

This procedural provision is cited as a basis for the court's decision, likely related to the administrative procedure rules.

art. 31 PAmm

This procedural provision is cited as a basis for the court's decision, likely related to the administrative procedure rules.

art. 60 PAmm

This procedural provision is cited as a basis for the court's decision, likely related to the administrative procedure rules regarding the withdrawal/stale record removal.

art. 61 PAmm

This procedural provision is cited as a basis for the court's decision, likely related to the administrative procedure rules regarding the costs.

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Testo completo

Incarto n. 52.95.00279 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. 2870) 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. 185.--;

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