Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
52.1995.426 • TCA TI 52.1995.426 Generato dall'IA

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

Numero d'incarto 52.1995.426
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 church body appealed a state council decision that overturned its resolution imposing a parish tax for the year 1989 amounting to a specified sum; however, the appellant later withdrew the appeal due to subsequent legislative changes, leading the administrative court to strike the case from the rolls, waive any fees or costs, and order the appellant to reimburse the respondent a set amount for legal costs, treating the withdrawal as a failure to prosecute for the purpose of determining reimbursement.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, Art. 28 TOA, Art. 31 PAmm, Art. 61 PAmm, Art. 60 PAmm, Art. 18 PAmm; Church Body v. State Council (1989 Parish Tax Appeal Withdrawal): A church body appealed a state council decision that overturned its resolution imposing a parish tax for the year 1989 amounting to a specified sum; however, the appellant later withdrew the appeal due to subsequent legislative changes, leading the administrative court to strike the case from the rolls, waive any fees or costs, and order the appellant to reimburse the respondent a set amount for legal costs, treating the withdrawal as a failure to prosecute for the purpose of determining reimbursement.

Parole chiave

Generato dall'IA
imposta ecclesiastica disposizioni fiscali tasse amministrative diritto ecclesiastico protestante rimborso delle spese lite in materia di contribuzioni pubbliche Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
Cited in the list of applicable provisions, which informs the ruling on the merits or the procedure applied to the withdrawal.
Art. 28 TOA
Cited in the list of applicable provisions, which implies it informed the decision regarding the dismissal/withdrawal of the appeal.
Art. 31 PAmm
Cited in the list of applicable provisions, which informs the ruling on the merits or the procedure applied to the withdrawal.
Art. 61 PAmm
Cited as the basis for the court order concerning the imposition of costs (Art. 61 PAmm relates to costs when a case is withdrawn/settled).
Art. 60 PAmm
Cited as the basis for the court order concerning the imposition of costs (Art. 60 PAmm relates to costs when a case is withdrawn/settled).
Art. 18 PAmm
Cited in the list of applicable provisions, which is likely related to the procedure applied to the withdrawal.
Art. 8 TOA
Cited in the list of applicable provisions, which informs the ruling on the merits or the procedure applied to the withdrawal.
Art. 12 TOA
Cited in the list of applicable provisions, which informs the ruling on the merits or the procedure applied to the withdrawal.
Generato dall'IA
52.1995.424
Church Parish v. State Council (1989 Tax Appeal Withdrawal)
52.1995.182
Church Tax Appeal Withdrawal and Costs Award
52.1995.199
Appeal Withdrawal Regarding 1989 Church Tax Assessment
52.1995.427
Parish Tax Levy Appeal Withdrawal and Cost Order
52.1995.247
Parish Council Tax Appeal Withdrawal and Costs

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 28 TOA

Cited in the list of applicable provisions, which implies it informed the decision regarding the dismissal/withdrawal of the appeal.

Art. 31 PAmm

Cited in the list of applicable provisions, which informs the ruling on the merits or the procedure applied to the withdrawal.

Art. 61 PAmm

Cited in the list of applicable provisions, which is likely related to the procedure concerning costs or the consequence of withdrawal.

Art. 60 PAmm

Cited in the list of applicable provisions, which is likely related to the procedure concerning costs or the consequence of withdrawal.

Art. 18 PAmm

Cited in the list of applicable provisions, which is likely related to the procedure applied to the withdrawal.

Art. 8 TOA

Cited in the list of applicable provisions, which informs the ruling on the merits or the procedure applied to the withdrawal.

Art. 12 TOA

Cited in the list of applicable provisions, which informs the ruling on the merits or the procedure applied to the withdrawal.

Art. 3 PAmm

Cited in the list of applicable provisions, which informs the ruling on the merits or the procedure applied to the withdrawal.

Art. 28 PAmm

Cited in the list of applicable provisions, which informs the ruling on the merits or the procedure applied to the withdrawal.

Art. 273 vLT

Cited in the list of applicable provisions, which informs the ruling on the merits or the procedure applied to the withdrawal.

Art. 60 PAmm

Cited as the basis for the court order concerning the disposal of the case file (stralciato dai ruoli).

Art. 61 PAmm

Cited as the basis for the court order concerning the imposition of costs (Art. 61 PAmm relates to costs when a case is withdrawn/settled).

Art. 60 PAmm

Cited as the basis for the court order concerning the imposition of costs (Art. 60 PAmm relates to costs when a case is withdrawn/settled).

Ti chiedi come si applica questa sentenza alla tua fattispecie?

Analizza questa decisione insieme alla legislazione federale e cantonale, ai commentari e alla giurisprudenza successiva in Legislator AI.

Apri in Legislator →

Testo completo

Incarto n. 52.95.00426 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

Parrocchia di __________ rappr. da: avv. __________ contro

la decisione 9 aprile 1991, no. 2838, del Consiglio di Stato che accoglie l'impugnativa presentata dall'avv. __________;

avverso la risoluzione del Consiglio parrocchiale di __________ relativa al prelievo di un'imposta parrocchiale per l'anno 1989 di fr. 305.--;

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.-- al resistente a titolo di ripetibili.

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario