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Appeal struck out after withdrawal in parish tax case

52.1995.193Other CourtFeb 15, 1996Withdrawn

Open source

Extracted by Omnilex

Omnilex summary

The Ticino Administrative Court dealt with appeals concerning a parish tax for 1989/90. After a subsequent legislative change, the parish declared on 17 January 1996 that it was withdrawing its appeals. The court therefore struck the case from the docket and ordered that no court fees or expenses be collected.

Omnilex headnote

PAmm; withdrawal of the appeal and striking out of the proceedings; where the appellant formally withdraws the challenge, the administrative court removes the matter from the docket without examining the merits. In such a procedural termination, costs may be waived, and no fees or expenses are levied (consid. implicit in the dispositive part).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 52.1995.193

Data decisione, Autorità: 15.02.1996, TRAM

Incarto n. 52.95.00193 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 sui ricorsi 3 maggio 1991 della

rappr. da: avv. __________

contro

la decisione 9 aprile 1991 (n. 2903) 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 gli anni 1989/90;

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;

visti gli art. 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. Intimazione a:

Per il Tribunale cantonale amministrativo

Il presidente Il segretario

Ultimo aggiornamento: 02.07.2026

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Keywords

taxationwithdrawalstrike outcourt costsparish tax

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the appeals against the parish tax decision should remain pending after withdrawal by the parish

Extracted holding

The appeals were removed from the docket following the appellant's withdrawal.

Extracted reasoning

The parish notified the court that, in light of subsequent legislative changes, it was withdrawing its challenges; the court therefore ordered the case struck out.

Key legal question

Allocation of court fees and expenses after withdrawal

Extracted holding

No court fees or expenses were charged.

Extracted reasoning

Because the proceedings ended through withdrawal, the court ordered no taxes and no costs.

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