Legislator Giurisprudenza & Legislazione
52.1995.424 • TCA TI 52.1995.424 Generato dall'IA

Church Parish v. State Council (1989 Tax Appeal Withdrawal)

Numero d'incarto 52.1995.424
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 church parish filed an appeal against a State Council decision that upheld an objection to the parish's resolution imposing a tax for the year 1989. Subsequently, the appealing parish informed the administrative court that due to intervening legislative changes, it was withdrawing its appeal, which the court treated as a concession of the case. Consequently, the court struck the appeal from the rolls, waived any collection of fees or costs, and ordered the appellant parish to reimburse the respondent CHF 100 in legal costs.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, art. 28 TOA, art. 61 PAmm, art. 60 PAmm, art. 31 PAmm, art. 18 PAmm; Church Parish v. State Council (1989 Tax Appeal Withdrawal): Subsequently, the appealing parish informed the administrative court that due to intervening legislative changes, it was withdrawing its appeal, which the court treated as a concession of the case. Consequently, the court struck the appeal from the rolls, waived any collection of fees or costs, and ordered the appellant parish to reimburse the respondent CHF 100 in legal costs.

Parole chiave

Generato dall'IA
imposta ecclesiastica procedura fiscale spese amministrative riscossione dell'imposta concessione autorità giudiziaria fiscale Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This provision is cited as part of the legal basis for the decision process regarding the appeal.
art. 28 TOA
This article is cited in the introductory section ('visti gli...') and, although not explicitly linked to the final order 1, 2, or 3, the case handling (withdrawal/dismissal) and subsequent cost orders suggest the procedural context established by the cited acts determines the final disposition.
art. 61 PAmm
This administrative procedure article is cited and relates to the final decision regarding costs, specifically the imposition of indemnities.
art. 60 PAmm
This administrative procedure article is cited, pertaining to the procedural handling of the case which resulted in the withdrawal/dismissal.
art. 31 PAmm
This administrative procedure article is cited as part of the legal basis for the decision process.
art. 18 PAmm
This administrative procedure article is cited as part of the legal basis for the decision process.
art. 8 TOA
This procedural article is cited as part of the legal basis for the decision process.
art. 12 TOA
This procedural article is cited as part of the legal basis for the decision process.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 28 TOA

This article is cited in the introductory section ('visti gli...') and, although not explicitly linked to the final order 1, 2, or 3, the case handling (withdrawal/dismissal) and subsequent cost orders suggest the procedural context established by the cited acts determines the final disposition.

art. 61 PAmm

This administrative procedure article is cited and relates to the final decision regarding costs, specifically the imposition of indemnities.

art. 60 PAmm

This administrative procedure article is cited, pertaining to the procedural handling of the case which resulted in the withdrawal/dismissal.

art. 31 PAmm

This administrative procedure article is cited as part of the legal basis for the decision process.

art. 18 PAmm

This administrative procedure article is cited as part of the legal basis for the decision process.

art. 8 TOA

This procedural article is cited as part of the legal basis for the decision process.

art. 12 TOA

This procedural article is cited as part of the legal basis for the decision process.

art. 3 PAmm

This administrative procedure article is cited as part of the legal basis for the decision process.

art. 273 vLT

This provision is cited as part of the legal basis for the decision process regarding the appeal.

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Testo completo

Incarto n. 52.95.00424 cm · 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

Parrocchia di __________ rappr. da: avv. __________ contro

la decisione 9 aprile 1991, no. 2872, 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. 10.--;

vista la risposta inoltrata dalla parte resistente sopra menzionata;

preso atto della comunicazione 17 gennaio 1996 con cui la Parrocchia di __________, richiamate le modifiche legislative intervenute nel frattempo, dichiara di recedere dall'impugnativa;

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