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52.1995.284 • TCA TI 52.1995.284 Generato dall'IA

Tax Levy Appeal Dismissal Due to Withdrawal and Partial Fee Award

Numero d'incarto 52.1995.284
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 challenged an administrative decision that upheld a parish council's resolution regarding a 1989 parish tax levy of a specified amount, but the administrative court ultimately removed the appeal from the docket because the opposing parish formally withdrew its own challenges due to subsequent legislative changes. The court reasoned that this withdrawal was equivalent to conceding defeat regarding costs, resulting in the appellant being awarded partial reimbursement for legal fees from the respondent, despite the removal of the primary legal issue.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, Art. 8 TOA, Art. 12 TOA, Art. 28 TOA, Art. 3 PAmm, Art. 18 PAmm; Tax Levy Appeal Dismissal Due to Withdrawal and Partial Fee Award: The court reasoned that this withdrawal was equivalent to conceding defeat regarding costs, resulting in the appellant being awarded partial reimbursement for legal fees from the respondent, despite the removal of the primary legal issue.

Parole chiave

Generato dall'IA
licenziamento amministrativo azione in revoca tassa amministrativa decisione parziale lite in materia di contribuzioni pubbliche rimborso delle spese Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This provision, along with others, is cited in the preamble to the ruling, and the substance of the withdrawal (desistenza) leads to the removal of the case from the rolls (order 1), implying its application to the procedural outcome.
Art. 8 TOA
This procedural article is cited in the preamble and relates to the court's disposition, likely governing the action taken regarding the withdrawn appeal.
Art. 12 TOA
This procedural article is cited in the preamble and relates to the court's disposition, likely governing the action taken regarding the withdrawn appeal.
Art. 28 TOA
This procedural article is cited in the preamble and relates to the court's disposition, likely governing the action taken regarding the withdrawn appeal.
Art. 3 PAmm
This procedural article is cited in the preamble and relates to the court's disposition, likely governing the action taken regarding the withdrawn appeal.
Art. 18 PAmm
This procedural article is cited in the preamble and relates to the court's disposition, likely governing the action taken regarding the withdrawn appeal.
Art. 28 PAmm
This procedural article is cited in the preamble and relates to the court's disposition, likely governing the action taken regarding the withdrawn appeal.
Art. 31 PAmm
This procedural article is cited in the preamble and relates to the court's disposition, likely governing the action taken regarding the withdrawn appeal.
Generato dall'IA
52.1995.237
Parish Tax Levy Appeal Dismissal Due to Withdrawal
52.1995.196
Parish Tax Levy Appeal Withdrawal and Costs Award
52.1995.287
Parish Tax Appeal Withdrawal and Fee Order
52.1995.301
Parish Tax Levy Appeal Withdrawal and Costs Order
52.1995.206
Parish Tax Dispute Withdrawal and Cost Award

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 273 vLT

This provision, along with others, is cited in the preamble to the ruling, and the substance of the withdrawal (desistenza) leads to the removal of the case from the rolls (order 1), implying its application to the procedural outcome.

Art. 8 TOA

This procedural article is cited in the preamble and relates to the court's disposition, likely governing the action taken regarding the withdrawn appeal.

Art. 12 TOA

This procedural article is cited in the preamble and relates to the court's disposition, likely governing the action taken regarding the withdrawn appeal.

Art. 28 TOA

This procedural article is cited in the preamble and relates to the court's disposition, likely governing the action taken regarding the withdrawn appeal.

Art. 3 PAmm

This procedural article is cited in the preamble and relates to the court's disposition, likely governing the action taken regarding the withdrawn appeal.

Art. 18 PAmm

This procedural article is cited in the preamble and relates to the court's disposition, likely governing the action taken regarding the withdrawn appeal.

Art. 28 PAmm

This procedural article is cited in the preamble and relates to the court's disposition, likely governing the action taken regarding the withdrawn appeal.

Art. 31 PAmm

This procedural article is cited in the preamble and relates to the court's disposition, likely governing the action taken regarding the withdrawn appeal.

Art. 60 PAmm

This procedural article is cited in the preamble and relates to the court's disposition, likely governing the action taken regarding the withdrawn appeal.

Art. 61 PAmm

This procedural article is cited in the preamble and relates to the court's disposition, likely governing the action taken regarding the withdrawn appeal.

Art. 61 PAmm

This article concerning legal costs is cited in the preamble as the basis for the cost allocation order (order 3).

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Testo completo

Incarto n. 52.95.00284 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. 2939) 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. 4'485.--;

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

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario