Legislator Giurisprudenza & Legislazione
52.1995.286 • TCA TI 52.1995.286 Generato dall'IA

Church Tax Appeal Dismissal and Cost Reimbursement

Numero d'incarto 52.1995.286
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 upheld an objection to a parish council's resolution imposing a church tax for the years 1989/90; subsequently, the parish, citing intervening legislative changes, withdrew its appeals, leading the administrative court to remove the appeal from the docket, order no charges to be levied, and rule that the appellant must reimburse the respondent CHF 200 for costs, treating the withdrawal as a concession of defeat for cost purposes.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, art. 8 TOA, art. 12 TOA, art. 28 TOA, art. 3 PAmm, art. 18 PAmm; Church Tax Appeal Dismissal and Cost Reimbursement: A party appealed a state council decision that upheld an objection to a parish council's resolution imposing a church tax for the years 1989/90; subsequently, the parish, citing intervening legislative changes, withdrew its appeals, leading the administrative court to remove the appeal from the docket, order no charges to be levied, and rule that the appellant must reimburse the respondent CHF 200 for costs, treating the withdrawal as a concession of defeat for cost purposes.

Parole chiave

Generato dall'IA
imposta ecclesiastica rimborso delle spese norme di procedura ripetibili licenziamento amministrativo dispositivo Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
Cited in the preamble to the operative part, though the substantive application is reflected by the withdrawal of the appeal.
art. 8 TOA
Cited in the preamble to the operative part, concerning procedural rules for the administrative court.
art. 12 TOA
Cited in the preamble to the operative part, concerning procedural rules for the administrative court.
art. 28 TOA
Cited in the preamble to the operative part, concerning procedural rules for the administrative court.
art. 3 PAmm
Cited in the preamble to the operative part, concerning procedural rules.
art. 18 PAmm
Cited in the preamble to the operative part, concerning procedural rules.
art. 28 PAmm
The appeal is struck from the roll (order 1), which implies the conclusion of the case based on the cited procedural rules.
art. 31 PAmm
Cited in the preamble to the operative part, concerning procedural rules.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 273 vLT

Cited in the preamble to the operative part, though the substantive application is reflected by the withdrawal of the appeal.

art. 8 TOA

Cited in the preamble to the operative part, concerning procedural rules for the administrative court.

art. 12 TOA

Cited in the preamble to the operative part, concerning procedural rules for the administrative court.

art. 28 TOA

Cited in the preamble to the operative part, concerning procedural rules for the administrative court.

art. 3 PAmm

Cited in the preamble to the operative part, concerning procedural rules.

art. 18 PAmm

Cited in the preamble to the operative part, concerning procedural rules.

art. 28 PAmm

Cited in the preamble to the operative part, concerning procedural rules.

art. 31 PAmm

Cited in the preamble to the operative part, concerning procedural rules.

art. 60 PAmm

Cited in the preamble to the operative part, governing the court's decision making process.

art. 61 PAmm

Cited in the preamble to the operative part, governing the court's decision making process.

art. 28 PAmm

The appeal is struck from the roll (order 1), which implies the conclusion of the case based on the cited procedural rules.

art. 60 PAmm

Costs are not levied (order 2), applying the general procedural rule for costs.

art. 61 PAmm

The appellant must reimburse costs (order 3), applying the general procedural rule for costs.

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Testo completo

Incarto n. 52.95.00286 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. 2913) 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. 704.--;

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

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario