Legislator Giurisprudenza & Legislazione
52.1995.285 • TCA TI 52.1995.285 Generato dall'IA

Parish Council Tax Appeal Dismissed Due to Respondent Withdrawal and Costs Award

Numero d'incarto 52.1995.285
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 filed an appeal against a state council decision that upheld another entity's challenge to a parish council resolution imposing a church tax for the year 1989. The court dismissed the appeal because the respondent parish subsequently withdrew its challenge following legislative changes, a withdrawal deemed equivalent to acquiescence for the purpose of awarding costs. Consequently, the court struck the case from the rolls, waived fees, but ordered the original appellant to reimburse the respondent a specified amount for 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 Council Tax Appeal Dismissed Due to Respondent Withdrawal and Costs Award: The court dismissed the appeal because the respondent parish subsequently withdrew its challenge following legislative changes, a withdrawal deemed equivalent to acquiescence for the purpose of awarding costs. Consequently, the court struck the case from the rolls, waived fees, but ordered the original appellant to reimburse the respondent a specified amount for costs.

Parole chiave

Generato dall'IA
imposta ecclesiastica finzione di ritiro spese di procedura procedura di tassazione fiscale lite in materia di contribuzioni pubbliche legittimazione a ricorrere Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This article is cited in the list of applicable legal provisions and the court subsequently addresses costs and indemnities, implying its relevance to the final orders.
art. 8 TOA
This procedural article is cited and likely pertains to the court's power to strike the case from the roll based on the withdrawal of the appeal.
art. 12 TOA
This article is cited and likely relates to the procedure for dealing with the withdrawal of the appeal.
art. 28 TOA
This article is cited and likely relates to the court's power to rule on costs and indemnities after a withdrawal.
art. 3 PAmm
This procedural article is cited and likely governs the general administrative procedure applicable to the case.
art. 18 PAmm
This procedural article is cited and likely governs the notification or communication related to the proceedings.
art. 28 PAmm
This procedural article is cited and relates to the withdrawal or abandonment of an appeal.
art. 31 PAmm
This procedural article is cited and relates to the official language used or the effect of legal acts.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 273 vLT

This article is cited in the list of applicable legal provisions and the court subsequently addresses costs and indemnities, implying its relevance to the final orders.

art. 8 TOA

This procedural article is cited and likely pertains to the court's power to strike the case from the roll based on the withdrawal of the appeal.

art. 12 TOA

This article is cited and likely relates to the procedure for dealing with the withdrawal of the appeal.

art. 28 TOA

This article is cited and likely relates to the court's power to rule on costs and indemnities after a withdrawal.

art. 3 PAmm

This procedural article is cited and likely governs the general administrative procedure applicable to the case.

art. 18 PAmm

This procedural article is cited and likely governs the notification or communication related to the proceedings.

art. 28 PAmm

This procedural article is cited and relates to the withdrawal or abandonment of an appeal.

art. 31 PAmm

This procedural article is cited and relates to the official language used or the effect of legal acts.

art. 60 PAmm

This article is cited and is likely the basis for the order to strike the case from the rolls (Order 1).

art. 61 PAmm

This article is cited and is likely the basis for the orders concerning costs and indemnities (Orders 2 and 3).

art. 3 PAmm

This procedural article is cited and likely governs the general administrative procedure applicable to the case.

art. 61 PAmm

This article governs the allocation of costs and is cited as the basis for Orders 2 and 3.

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Testo completo

Incarto n. 52.95.00285 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. 2858) 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. 1'177.--;

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