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52.1995.291 • TCA TI 52.1995.291 Generato dall'IA

Church Tax Appeal Withdrawal and Cost Allocation

Numero d'incarto 52.1995.291
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 governmental body's decision that upheld another party's challenge to a parish council's resolution imposing a church tax for a specific year. During the proceedings, the parish in question communicated its withdrawal from the appeal due to intervening legislative changes, which the court treated as a concession of defeat for the purpose of determining costs. Consequently, the court struck the appeal from the roll, waived court fees and expenses, and ordered the initial appellant to reimburse the respondent for procedural costs.

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 Withdrawal and Cost Allocation: During the proceedings, the parish in question communicated its withdrawal from the appeal due to intervening legislative changes, which the court treated as a concession of defeat for the purpose of determining costs. Consequently, the court struck the appeal from the roll, waived court fees and expenses, and ordered the initial appellant to reimburse the respondent for procedural costs.

Parole chiave

Generato dall'IA
imposta ecclesiastica procedura fiscale norme di procedura ripartizione delle spese ripetibili concessione Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This provision, listed in the section preceding the dispositive, likely relates to the procedural basis for dealing with the case withdrawal/dismissal, although it is not the primary ground for the ultimate order.
art. 8 TOA
This procedural rule is cited immediately before the dispositive and is implicitly related to the court's competence or procedure in handling the matter.
art. 12 TOA
This procedural rule is cited immediately before the dispositive and is implicitly related to the court's competence or procedure in handling the matter.
art. 28 TOA
This procedural rule is cited immediately before the dispositive and is implicitly related to the court's competence or procedure in handling the matter.
art. 3 PAmm
This procedural rule is cited immediately before the dispositive and is implicitly related to the court's procedure.
art. 18 PAmm
This procedural rule is cited immediately before the dispositive and is implicitly related to the court's procedure.
art. 28 PAmm
This procedural rule is cited immediately before the dispositive and is implicitly related to the court's procedure.
art. 31 PAmm
This procedural rule is cited immediately before the dispositive and is implicitly related to the court's procedure.
Generato dall'IA
52.1995.182
Church Tax Appeal Withdrawal and Costs Award
52.1995.278
Appeal of Church Tax Imposition Following Party Withdrawal
52.1995.225
Appeal Withdrawal and Cost Allocation in Parish Tax Dispute
52.1995.263
Church Tax Appeal Withdrawal and Cost Award
52.1995.261
Parish Tax Appeal Withdrawal and Cost Allocation

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 273 vLT

This provision, listed in the section preceding the dispositive, likely relates to the procedural basis for dealing with the case withdrawal/dismissal, although it is not the primary ground for the ultimate order.

art. 8 TOA

This procedural rule is cited immediately before the dispositive and is implicitly related to the court's competence or procedure in handling the matter.

art. 12 TOA

This procedural rule is cited immediately before the dispositive and is implicitly related to the court's competence or procedure in handling the matter.

art. 28 TOA

This procedural rule is cited immediately before the dispositive and is implicitly related to the court's competence or procedure in handling the matter.

art. 3 PAmm

This procedural rule is cited immediately before the dispositive and is implicitly related to the court's procedure.

art. 18 PAmm

This procedural rule is cited immediately before the dispositive and is implicitly related to the court's procedure.

art. 28 PAmm

This procedural rule is cited immediately before the dispositive and is implicitly related to the court's procedure.

art. 31 PAmm

This procedural rule is cited immediately before the dispositive and is implicitly related to the court's procedure.

art. 60 PAmm

This procedural rule is cited immediately before the dispositive and is implicitly related to the court's procedure.

art. 61 PAmm

This procedural rule is cited immediately before the dispositive and is implicitly related to the court's procedure.

art. 61 PAmm

This provision concerning costs/indemnities is cited in point 3 of the dispositive regarding the payment of indemnities.

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Testo completo

Incarto n. 52.95.00291 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. 2877) 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. 21.--;

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