Legislator Giurisprudenza & Legislazione
52.1995.293 • TCA TI 52.1995.293 Generato dall'IA

Parish Tax Appeal Withdrawal and Costs Award

Numero d'incarto 52.1995.293
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

An appeal was lodged against a State Council decision that upheld an objection to a parish council's resolution imposing a parish tax for the years 1989/90 totaling a specified amount. Subsequently, the appealing parish, citing intervening legislative changes, formally withdrew its appeal, which the administrative court treated as a concession of defeat for the purpose of awarding costs. Consequently, the court struck the appeal from the record, waived fees and expenses, but ordered the original appellant to reimburse the opposing party a set amount for legal 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 Tax Appeal Withdrawal and Costs Award: Subsequently, the appealing parish, citing intervening legislative changes, formally withdrew its appeal, which the administrative court treated as a concession of defeat for the purpose of awarding costs. Consequently, the court struck the appeal from the record, waived fees and expenses, but ordered the original appellant to reimburse the opposing party a set amount for legal costs.

Parole chiave

Generato dall'IA
spese di procedura disposizioni fiscali concessione censure procedurali imposta ecclesiastica lite in materia di contribuzioni pubbliche Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This provision appears in the list of articles reviewed, and the court explicitly declared the appeal struck from the rolls, which relates to procedural disposition based on the withdrawal of the appeal.
art. 8 TOA
This procedural provision is cited, likely governing the overall jurisdiction or procedure before the Administrative Tribunal, relevant to the handling of the case.
art. 12 TOA
This procedural provision is cited, likely governing the overall jurisdiction or procedure before the Administrative Tribunal, relevant to the handling of the case.
art. 28 TOA
This procedural provision is cited, likely governing the overall jurisdiction or procedure before the Administrative Tribunal, relevant to the handling of the case.
art. 3 PAmm
This procedural provision is cited, relevant to the handling of the case.
art. 18 PAmm
This procedural provision is cited, relevant to the handling of the case.
art. 28 PAmm
This procedural provision is cited, relevant to the handling of the case.
art. 31 PAmm
This procedural provision is cited, relevant to the handling of the case.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 273 vLT

This provision appears in the list of articles reviewed, and the court explicitly declared the appeal struck from the rolls, which relates to procedural disposition based on the withdrawal of the appeal.

art. 8 TOA

This procedural provision is cited, likely governing the overall jurisdiction or procedure before the Administrative Tribunal, relevant to the handling of the case.

art. 12 TOA

This procedural provision is cited, likely governing the overall jurisdiction or procedure before the Administrative Tribunal, relevant to the handling of the case.

art. 28 TOA

This procedural provision is cited, likely governing the overall jurisdiction or procedure before the Administrative Tribunal, relevant to the handling of the case.

art. 3 PAmm

This procedural provision is cited, relevant to the handling of the case.

art. 18 PAmm

This procedural provision is cited, relevant to the handling of the case.

art. 28 PAmm

This procedural provision is cited, relevant to the handling of the case.

art. 31 PAmm

This procedural provision is cited, relevant to the handling of the case.

art. 60 PAmm

This procedural provision is cited, relevant to the handling of the case.

art. 61 PAmm

This procedural provision is cited, relevant to the handling of the case.

art. 61 PAmm

This provision is cited in relation to the order that the appellant must reimburse the respondent for costs/reimbursement of costs.

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Testo completo

Incarto n. 52.95.00293 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. 2910) 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. 5'468.--;

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