Legislator Giurisprudenza & Legislazione
52.1995.437 • TCA TI 52.1995.437 Generato dall'IA

Parish Appeal Against Church Tax Levy Struck Out After Withdrawal

Numero d'incarto 52.1995.437
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

The administrative court addressed an appeal filed by a Parish against a State Council decision that upheld an appeal against the Parish Council's resolution to levy a church tax for the year 1989. Following subsequent legislative changes, the appealing Parish communicated its withdrawal from the appeal, which the court treated as a submission to the opposing party's position for the purposes of costs; consequently, the court struck the appeal from the roll, dispensed with fees, and ordered the appellant to reimburse the respondent CHF 100 for costs.

Regesto Legislator

Generato dall'IA

Art. 273 vLT, Art. 60 PAmm, Art. 61 PAmm, Art. 31 PAmm, Art. 28 PAmm, Art. 18 PAmm; Parish Appeal Against Church Tax Levy Struck Out After Withdrawal: Following subsequent legislative changes, the appealing Parish communicated its withdrawal from the appeal, which the court treated as a submission to the opposing party's position for the purposes of costs; consequently, the court struck the appeal from the roll, dispensed with fees, and ordered the appellant to reimburse the respondent CHF 100 for costs.

Parole chiave

Generato dall'IA
imposta ecclesiastica procedura fiscale tasse amministrative lite in materia di contribuzioni pubbliche referendum chiesto dall'autorità ricorso per annullamento nel diritto dell'Unione Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
Art. 273 vLT
This provision was considered by the Tribunal in the context of the procedure leading to the final orders.
Art. 60 PAmm
This provision was considered by the Tribunal in the context of the procedure leading to the final orders.
Art. 61 PAmm
This provision was considered by the Tribunal in the context of the procedure leading to the final orders.
Art. 31 PAmm
This provision was considered by the Tribunal in the context of the procedure leading to the final orders.
Art. 28 PAmm
This provision was considered by the Tribunal in the context of the procedure leading to the final orders.
Art. 18 PAmm
This provision was considered by the Tribunal in the context of the procedure leading to the final orders.
Art. 3 PAmm
This provision was considered by the Tribunal in the context of the procedure leading to the final orders.
Art. 28 TOA
This provision was considered by the Tribunal in the context of the procedure leading to the final orders.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 273 vLT

This provision was considered by the Tribunal in the context of the procedure leading to the final orders.

Art. 60 PAmm

This provision was considered by the Tribunal in the context of the procedure leading to the final orders.

Art. 61 PAmm

This provision was considered by the Tribunal in the context of the procedure leading to the final orders.

Art. 31 PAmm

This provision was considered by the Tribunal in the context of the procedure leading to the final orders.

Art. 28 PAmm

This provision was considered by the Tribunal in the context of the procedure leading to the final orders.

Art. 18 PAmm

This provision was considered by the Tribunal in the context of the procedure leading to the final orders.

Art. 3 PAmm

This provision was considered by the Tribunal in the context of the procedure leading to the final orders.

Art. 28 TOA

This provision was considered by the Tribunal in the context of the procedure leading to the final orders.

Art. 12 TOA

This provision was considered by the Tribunal in the context of the procedure leading to the final orders.

Art. 8 TOA

This provision was considered by the Tribunal in the context of the procedure leading to the final orders.

Art. 108 al. 1 let. a LTF

This provision, although not explicitly listed above, is usually implied for cost decisions in the absence of a specific cost article, but since no cost article is explicitly cited in the dispositive orders 2 and 3, and order 1 is a standard dismissal/striking out, and there are no other relevant cited articles in the dispositive, this standard procedural ground is not explicitly included.

Art. 108 al. 1 let. a LTF

This provision, although not explicitly listed above, is usually implied for cost decisions in the absence of a specific cost article, but since no cost article is explicitly cited in the dispositive orders 2 and 3, and order 1 is a standard dismissal/striking out, and there are no other relevant cited articles in the dispositive, this standard procedural ground is not explicitly included.

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Testo completo

Incarto n. 52.95.00437 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. 2320) 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. 387.--;

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. 100.-- alla resistente a titolo di ripetibili.

4. Intimazione a: · __________

Per il Tribunale cantonale amministrativo

Il presidente Il segretario