Legislator Giurisprudenza & Legislazione
52.1995.298 • TCA TI 52.1995.298 Generato dall'IA

Parish Tax Dispute and Procedural Costs Reimbursement

Numero d'incarto 52.1995.298
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 which upheld an objection against a parish resolution imposing a church tax for the years 1989/90; subsequently, the parish, citing intervening legislative changes, withdrew its challenge to the administrative court, leading the court to strike the appeal from the record, forgo fees and costs, but order the original appellant to reimburse the opposing party for procedural costs, equating the withdrawal to a concession for the purpose of awarding costs.

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 Dispute and Procedural Costs Reimbursement: A party appealed a state council decision which upheld an objection against a parish resolution imposing a church tax for the years 1989/90; subsequently, the parish, citing intervening legislative changes, withdrew its challenge to the administrative court, leading the court to strike the appeal from the record, forgo fees and costs, but order the original appellant to reimburse the opposing party for procedural costs, equating the withdrawal to a concession for the purpose of awarding costs.

Parole chiave

Generato dall'IA
imposta ecclesiastica rimborso delle spese disposizioni fiscali ripetibili censure procedurali tasse amministrative Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This provision is cited in the list of applicable norms preceding the dispositive, relevant to the handling of the case.
art. 28 TOA
This procedural article is explicitly cited in the list of applicable norms preceding the dispositive, and the decision to strike the appeal from the roles is a procedural act.
art. 61 PAmm
This provision is cited in the list of applicable norms preceding the dispositive and is referenced in order 2 regarding the waiving of taxes and expenses.
art. 60 PAmm
This procedural article is explicitly cited in the list of applicable norms preceding the dispositive, relating to procedural costs/fees.
art. 31 PAmm
This procedural article is explicitly cited in the list of applicable norms preceding the dispositive, likely relating to the withdrawal/desistance.
art. 18 PAmm
This provision is cited in the list of applicable norms preceding the dispositive, likely relating to the effect of the withdrawal on costs.
art. 8 TOA
This procedural article is explicitly cited in the list of applicable norms preceding the dispositive.
art. 12 TOA
This procedural article is explicitly cited in the list of applicable norms preceding the dispositive.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 28 TOA

This procedural article is explicitly cited in the list of applicable norms preceding the dispositive, and the decision to strike the appeal from the roles is a procedural act.

art. 61 PAmm

This procedural article is explicitly cited in the list of applicable norms preceding the dispositive, governing the decision on costs or procedural outcomes.

art. 60 PAmm

This procedural article is explicitly cited in the list of applicable norms preceding the dispositive, likely relating to the removal of the case.

art. 31 PAmm

This procedural article is explicitly cited in the list of applicable norms preceding the dispositive, likely relating to the withdrawal/desistance.

art. 18 PAmm

This procedural article is explicitly cited in the list of applicable norms preceding the dispositive, likely governing the final judgment process.

art. 8 TOA

This procedural article is explicitly cited in the list of applicable norms preceding the dispositive.

art. 12 TOA

This procedural article is explicitly cited in the list of applicable norms preceding the dispositive.

art. 3 PAmm

This procedural article is explicitly cited in the list of applicable norms preceding the dispositive.

art. 273 vLT

This provision is cited in the list of applicable norms preceding the dispositive, relevant to the handling of the case.

art. 18 PAmm

This provision is cited in the list of applicable norms preceding the dispositive, likely relating to the effect of the withdrawal on costs.

art. 28 PAmm

This procedural article is explicitly cited in the list of applicable norms preceding the dispositive, relating to the allocation of costs.

art. 60 PAmm

This procedural article is explicitly cited in the list of applicable norms preceding the dispositive, relating to procedural costs/fees.

art. 61 PAmm

This procedural article is explicitly cited in the list of applicable norms preceding the dispositive, relating to the decision on fees.

art. 61 PAmm

This provision is cited in the list of applicable norms preceding the dispositive and is referenced in order 2 regarding the waiving of taxes and expenses.

art. 28 PAmm

This provision is cited in the list of applicable norms preceding the dispositive and is referenced in order 3 regarding the allocation of costs (ripetibili).

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Testo completo

Incarto n. 52.95.00298 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. 2932) del Consiglio di Stato che accoglie l'impugnativa presentata da __________;

avverso la risoluzione del Consiglio parrocchiale di __________ relativa al prelievo di un'imposta parrocchiale per gli anni 1989/90 per complessivi fr. 64.--;

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.-- al resistente a titolo di ripetibili.

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario