Legislator Giurisprudenza & Legislazione
52.1995.436 • TCA TI 52.1995.436 Generato dall'IA

Parish Tax Appeal Withdrawal and Cost Allocation

Numero d'incarto 52.1995.436
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 parish administration filed an appeal against a State Council decision that upheld a challenge to the parish's resolution to levy a church tax for the year 1989. Following subsequent legislative changes, the appealing parish informed the court that it was withdrawing its appeal, leading the Administrative Cantonal Court to strike the case from the rolls. The court ruled that the withdrawal was equivalent to an adverse ruling for the purpose of determining costs, ordered no fees or expenses, and required the appellant to reimburse the appellee a specified sum for procedural costs.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, art. 61 PAmm, art. 31 PAmm, art. 28 PAmm, art. 18 PAmm, art. 8 PAmm; Parish Tax Appeal Withdrawal and Cost Allocation: Following subsequent legislative changes, the appealing parish informed the court that it was withdrawing its appeal, leading the Administrative Cantonal Court to strike the case from the rolls. The court ruled that the withdrawal was equivalent to an adverse ruling for the purpose of determining costs, ordered no fees or expenses, and required the appellant to reimburse the appellee a specified sum for procedural costs.

Parole chiave

Generato dall'IA
imposta ecclesiastica spese amministrative dispositivo ripartizione delle spese lite in materia di contribuzioni pubbliche revoca dell'atto amministrativo Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This article is cited in the dispositive section (implicitly through the overall context of the decision being pronounced based on cited articles) and relates to the outcome when a party withdraws its appeal, leading to the case being struck from the roll.
art. 61 PAmm
This article is cited in the dispositive section (implicitly through the overall context of the decision being pronounced based on cited articles) and governs the final administrative decision process, including costs/fees, although it does not strictly govern the cost rules applied in orders 2 and 3.
art. 31 PAmm
This article is cited in the section listing applicable laws preceding the operative part, and in the context of administrative procedure.
art. 28 PAmm
This article is cited in the section listing applicable laws preceding the operative part, and in the context of administrative procedure.
art. 18 PAmm
This article is cited in the section listing applicable laws preceding the operative part, and in the context of administrative procedure.
art. 8 PAmm
This article is cited in the section listing applicable laws preceding the operative part, and in the context of administrative procedure.
art. 3 PAmm
This article is cited in the section listing applicable laws preceding the operative part, and in the context of administrative procedure.
art. 60 PAmm
This article is cited in the section listing applicable laws preceding the operative part, and in the context of administrative procedure.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 273 vLT

This article is cited in the dispositive section (implicitly through the overall context of the decision being pronounced based on cited articles) and relates to the outcome when a party withdraws its appeal, leading to the case being struck from the roll.

art. 61 PAmm

This article is cited in the dispositive section (implicitly through the overall context of the decision being pronounced based on cited articles) and governs the final administrative decision process, including costs/fees, although it does not strictly govern the cost rules applied in orders 2 and 3.

art. 31 PAmm

This article is cited in the section listing applicable laws preceding the operative part, and in the context of administrative procedure.

art. 28 PAmm

This article is cited in the section listing applicable laws preceding the operative part, and in the context of administrative procedure.

art. 18 PAmm

This article is cited in the section listing applicable laws preceding the operative part, and in the context of administrative procedure.

art. 8 PAmm

This article is cited in the section listing applicable laws preceding the operative part, and in the context of administrative procedure.

art. 3 PAmm

This article is cited in the section listing applicable laws preceding the operative part, and in the context of administrative procedure.

art. 60 PAmm

This article is cited in the section listing applicable laws preceding the operative part, and in the context of administrative procedure.

art. 28 TOA

This article is cited in the section listing applicable laws preceding the operative part, relating to the procedure.

art. 12 TOA

This article is cited in the section listing applicable laws preceding the operative part, relating to the procedure.

art. 3 l. 18.2.1987

This article is cited in the section listing applicable laws preceding the operative part.

art. 3

This article is cited in the section listing applicable laws preceding the operative part.

art. 18

This article is cited in the section listing applicable laws preceding the operative part.

art. 28

This article is cited in the section listing applicable laws preceding the operative part.

art. 31

This article is cited in the section listing applicable laws preceding the operative part.

art. 60

This article is cited in the section listing applicable laws preceding the operative part.

art. 61

This article is cited in the section listing applicable laws preceding the operative part.

art. 8

This article is cited in the section listing applicable laws preceding the operative part.

art. 12

This article is cited in the section listing applicable laws preceding the operative part.

art. 28

This article is cited in the section listing applicable laws preceding the operative part.

art. 8 TOA

This article is cited in the section listing applicable laws preceding the operative part, relating to the procedure.

art. 3 l. 18.2.1987

This article is cited in the section listing applicable laws preceding the operative part.

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Testo completo

Incarto n. 52.95.00436 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 19 aprile 1991 della

Parrocchia di __________ rappr. da: avv. __________ contro

la decisione 26 marzo 1991 (n. 2336) 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 l'anno 1989 di fr. 976.--;

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 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.-- al resistente a titolo di ripetibili.

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario