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52.1995.282 • TCA TI 52.1995.282 Generato dall'IA

Parish Tax Appeal Costs Following Legislative Changes

Numero d'incarto 52.1995.282
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 state council decision that upheld a parish council's resolution regarding the collection of a parish tax for the years 1989/90, involving a dispute over CHF 450. Following subsequent legislative changes, the parish officially withdrew its actions, leading the Administrative Cantonal Tribunal to consider this withdrawal equivalent to a concession of defeat for the purpose of determining costs. Consequently, the court struck the appeal from the roll, waived fees, and ordered the appellant to reimburse the respondent CHF 100 for costs.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, art. 28 TOA, art. 60 PAmm, art. 61 PAmm, art. 12 TOA, art. 31 PAmm; Parish Tax Appeal Costs Following Legislative Changes: Following subsequent legislative changes, the parish officially withdrew its actions, leading the Administrative Cantonal Tribunal to consider this withdrawal equivalent to a concession of defeat for the purpose of determining costs. Consequently, the court struck the appeal from the roll, waived fees, and ordered the appellant to reimburse the respondent CHF 100 for costs.

Parole chiave

Generato dall'IA
procedura fiscale ripetibili spese amministrative desistenza dall'azione concessione riscossione dell'imposta 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,
art. 28 TOA
This article is cited in the list of applicable laws and pertains to the procedure before the administrative court, likely covering the treatment of the case upon withdrawal/desistance, although the actual basis for judgment is the withdrawal.
art. 60 PAmm
This provision of the Administrative Procedure Act is cited and implicitly used as the basis for declaring the case removed from the rolls (stralciato dai ruoli) following the withdrawal.
art. 61 PAmm
This provision of the Administrative Procedure Act is cited, likely governing the consequences of the withdrawal regarding costs and fees.
art. 12 TOA
This procedural article is cited and relates to the judgment on costs (ripetibili) following the outcome of the appeal.
art. 31 PAmm
This provision is cited and relates to the decision on costs, justifying the order to reimburse the opposing party.
Generato dall'IA
52.1995.261
Parish Tax Appeal Withdrawal and Cost Allocation
52.1995.195
Parish Tax Appeal Withdrawal and Cost Award
52.1995.259
Parish Tax Appeal Withdrawal and Cost Award
52.1995.179
Parish Tax Appeal Withdrawal and Costs Award
52.1995.208
Appeal Withdrawal and Cost Award in Parish Tax Dispute

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 28 TOA

This article is cited in the list of applicable laws and pertains to the procedure before the administrative court, likely covering the treatment of the case upon withdrawal/desistance, although the actual basis for judgment is the withdrawal.

art. 60 PAmm

This provision of the Administrative Procedure Act is cited and implicitly used as the basis for declaring the case removed from the rolls (stralciato dai ruoli) following the withdrawal.

art. 61 PAmm

This provision of the Administrative Procedure Act is cited, likely governing the consequences of the withdrawal regarding costs and fees.

art. 12 TOA

This procedural article is cited and relates to the judgment on costs (ripetibili) following the outcome of the appeal.

art. 31 PAmm

This provision is cited and relates to the decision on costs, justifying the order to reimburse the opposing party.

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Testo completo

Incarto n. 52.95.00282 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. 2884) 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. 450.--;

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