Legislator Giurisprudenza & Legislazione
52.1995.287 • TCA TI 52.1995.287 Generato dall'IA

Parish Tax Appeal Withdrawal and Fee Order

Numero d'incarto 52.1995.287
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

The administrative court addressed an appeal against a decision that upheld a challenge to a parish council's resolution imposing a parish tax for the year 1989; following intervening legislative changes, the appealing parish formally withdrew its challenge, which the court treated as a withdrawal equivalent to conceding the case, leading to the appeal being removed from the rolls without court fees or costs, though the original appellant was ordered to reimburse the respondent for legal fees.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, Art. 28 TOA, Art. 61 PAmm, Art. 60 PAmm, Art. 31 PAmm, Art. 18 PAmm; Parish Tax Appeal Withdrawal and Fee Order: The administrative court addressed an appeal against a decision that upheld a challenge to a parish council's resolution imposing a parish tax for the year 1989; following intervening legislative changes, the appealing parish formally withdrew its challenge, which the court treated as a withdrawal equivalent to conceding the case, leading to the appeal being removed from the rolls without court fees or costs, though the original appellant was ordered to reimburse the respondent for legal fees.

Parole chiave

Generato dall'IA
decisioni incidentali tasse amministrative impugnazione di decisioni amministrative procedure connesse lite in materia di contribuzioni pubbliche procedura di tassazione fiscale Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This procedural article is cited among the bases for the decision, relating to the final determination of the proceedings.
Art. 28 TOA
This procedural article is cited in the preamble to the decision, which precedes the operative part, but its application is implicitly linked to the decision to strike the appeal from the roll (order 1) and the ruling on costs (order 2), suggesting a basis for managing the case before the final orders.
Art. 61 PAmm
This procedural article is cited among the bases for the decision, relating to the management of the case leading to the dismissal of the appeal (order 1).
Art. 60 PAmm
This procedural article is cited among the bases for the decision, relating to the management of the case leading to the dismissal of the appeal (order 1).
Art. 31 PAmm
This procedural article is cited among the bases for the decision, relating to the final determination of the proceedings.
Art. 18 PAmm
This procedural article is cited among the bases for the decision, relating to the final determination of the proceedings.
Art. 12 TOA
This procedural article is cited among the bases for the decision, relating to the final determination of the proceedings.
Art. 8 TOA
This procedural article is cited among the bases for the decision, relating to the final determination of the proceedings.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 28 TOA

This procedural article is cited in the preamble to the decision, which precedes the operative part, but its application is implicitly linked to the decision to strike the appeal from the roll (order 1) and the ruling on costs (order 2), suggesting a basis for managing the case before the final orders.

Art. 61 PAmm

This procedural article is cited among the bases for the decision, relating to the management of the case leading to the dismissal of the appeal (order 1).

Art. 60 PAmm

This procedural article is cited among the bases for the decision, relating to the management of the case leading to the dismissal of the appeal (order 1).

Art. 31 PAmm

This procedural article is cited among the bases for the decision, relating to the final determination of the proceedings.

Art. 18 PAmm

This procedural article is cited among the bases for the decision, relating to the final determination of the proceedings.

Art. 12 TOA

This procedural article is cited among the bases for the decision, relating to the final determination of the proceedings.

Art. 8 TOA

This procedural article is cited among the bases for the decision, relating to the final determination of the proceedings.

Art. 273 vLT

This procedural article is cited among the bases for the decision, relating to the final determination of the proceedings.

Art. 3 PAmm

This procedural article is cited among the bases for the decision, relating to the final determination of the proceedings.

Art. 68 PAmm

Although not explicitly cited in the final orders, based on the reference to Art. 61 PAmm and the nature of the judgment, rules regarding costs and fees are typically inferred from this section, but since order 2 explicitly waives fees and order 3 dictates reimbursement, specific articles from the PAmm related to these outcomes are prioritized. However, given the strict rule to only include explicitly cited articles in the dispositive, and none of the cited articles (3, 18, 28, 31, 60, 61 PAmm) directly mandate the specific outcome of orders 2 and 3, we rely only on the ones cited in the preamble that are relevant to the overall decision structure.

Art. 68 PAmm

This article is not explicitly cited in the dispositive orders 1, 2, or 3.

Art. 66 PAmm

This article is not explicitly cited in the dispositive orders 1, 2, or 3.

Art. 66 LTF

This article is not applicable as the decision is from a Cantonal Administrative Tribunal, not the Federal Supreme Court (LTF).

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Testo completo

Incarto n. 52.95.00287 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. 2839) 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. 248.--;

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