Legislator Giurisprudenza & Legislazione
52.1995.304 • TCA TI 52.1995.304 Generato dall'IA

Appeal of Church Tax Collection Upheld; Case Dismissed on Withdrawal and Costs Awarded

Numero d'incarto 52.1995.304
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 filed challenging a governmental body's decision that upheld a parochial council's resolution regarding the collection of a church tax for the years 1989/90. The case was removed from the docket because the parochial council subsequently withdrew its initial action due to intervening legislative changes, an action treated as a concession for the purposes of determining costs. Consequently, the court struck the appeal, waived fees, and ordered the original appellant to reimburse the opposing party a specified 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; Appeal of Church Tax Collection Upheld; Case Dismissed on Withdrawal and Costs Awarded: The case was removed from the docket because the parochial council subsequently withdrew its initial action due to intervening legislative changes, an action treated as a concession for the purposes of determining costs. Consequently, the court struck the appeal, waived fees, and ordered the original appellant to reimburse the opposing party a specified amount for legal costs.

Parole chiave

Generato dall'IA
imposta ecclesiastica spese di procedura disposizioni fiscali riscossione dell'imposta dispositivo desistenza dall'azione Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
Although listed in the cited articles, this provision is not explicitly used in the dispositive orders (1-3) except perhaps contextually, but the operative part relies on procedural grounds or cost allocation.
art. 8 TOA
Although listed in the cited articles, this provision is not explicitly used in the dispositive orders (1-3) except perhaps contextually, but the operative part relies on procedural grounds or cost allocation.
art. 12 TOA
Although listed in the cited articles, this provision is not explicitly used in the dispositive orders (1-3) except perhaps contextually, but the operative part relies on procedural grounds or cost allocation.
art. 28 TOA
Although listed in the cited articles, this provision is not explicitly used in the dispositive orders (1-3) except perhaps contextually, but the operative part relies on procedural grounds or cost allocation.
art. 3 PAmm
Although listed in the cited articles, this provision is not explicitly used in the dispositive orders (1-3) except perhaps contextually, but the operative part relies on procedural grounds or cost allocation.
art. 18 PAmm
Although listed in the cited articles, this provision is not explicitly used in the dispositive orders (1-3) except perhaps contextually, but the operative part relies on procedural grounds or cost allocation.
art. 28 PAmm
This provision likely governs the imputation of costs in order 2, as the court refrains from levying fees/costs by referencing applicable procedural laws, but without an explicit citation linked directly to the cost order, it is grouped with other cited laws.
art. 31 PAmm
Although listed in the cited articles, this provision is not explicitly used in the dispositive orders (1-3) except perhaps contextually, but the operative part relies on procedural grounds or cost allocation.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 273 vLT

Although listed in the cited articles, this provision is not explicitly used in the dispositive orders (1-3) except perhaps contextually, but the operative part relies on procedural grounds or cost allocation.

art. 8 TOA

Although listed in the cited articles, this provision is not explicitly used in the dispositive orders (1-3) except perhaps contextually, but the operative part relies on procedural grounds or cost allocation.

art. 12 TOA

Although listed in the cited articles, this provision is not explicitly used in the dispositive orders (1-3) except perhaps contextually, but the operative part relies on procedural grounds or cost allocation.

art. 28 TOA

Although listed in the cited articles, this provision is not explicitly used in the dispositive orders (1-3) except perhaps contextually, but the operative part relies on procedural grounds or cost allocation.

art. 3 PAmm

Although listed in the cited articles, this provision is not explicitly used in the dispositive orders (1-3) except perhaps contextually, but the operative part relies on procedural grounds or cost allocation.

art. 18 PAmm

Although listed in the cited articles, this provision is not explicitly used in the dispositive orders (1-3) except perhaps contextually, but the operative part relies on procedural grounds or cost allocation.

art. 28 PAmm

Although listed in the cited articles, this provision is not explicitly used in the dispositive orders (1-3) except perhaps contextually, but the operative part relies on procedural grounds or cost allocation.

art. 31 PAmm

Although listed in the cited articles, this provision is not explicitly used in the dispositive orders (1-3) except perhaps contextually, but the operative part relies on procedural grounds or cost allocation.

art. 60 PAmm

Although listed in the cited articles, this provision is not explicitly used in the dispositive orders (1-3) except perhaps contextually, but the operative part relies on procedural grounds or cost allocation.

art. 61 PAmm

Although listed in the cited articles, this provision is not explicitly used in the dispositive orders (1-3) except perhaps contextually, but the operative part relies on procedural grounds or cost allocation.

art. 61 PAmm

This provision likely governs the costs imposed in order 3, as the court assigns the costs by referencing procedural laws, but without an explicit citation linked directly to the cost order, it is grouped with other cited laws.

art. 28 PAmm

This provision likely governs the imputation of costs in order 2, as the court refrains from levying fees/costs by referencing applicable procedural laws, but without an explicit citation linked directly to the cost order, it is grouped with other cited laws.

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Testo completo

Incarto n. 52.95.00304 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. 2912) 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. 588.--;

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