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Parish tax appeal struck out after withdrawal

52.1995.218Other CourtFeb 15, 1996Withdrawn

Open source

Extracted by Omnilex

Omnilex summary

The Ticino Administrative Court dealt with an appeal against a parish tax assessment for 1990. After the appellant communicated that it was withdrawing the challenge in view of legislative changes, the court struck the case from the roll. It also ordered that no court fees or expenses be collected.

Omnilex headnote

PAmm; withdrawal of appeal and costs; when the appellant withdraws the remedy, the administrative court strikes the case from the roll. In such a procedural termination, and absent special circumstances, no court fees or expenses are levied (consid. 1-2).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 52.1995.218

Data decisione, Autorità: 15.02.1996, TRAM

Incarto n. 52.95.00218 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

rappr. da: avv. __________

contro

la decisione 9 aprile 1991 (n. 2941) 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 gli anni 1990;

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

parish taxwithdrawalstruck outcourt costsadministrative appeal

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the appeal should be removed from the docket after the appellant withdrew it.

Extracted holding

The appeal was struck out because the appellant declared that it was withdrawing the challenges.

Extracted reasoning

The court noted the 17 January 1996 communication from the parish stating it was withdrawing the appeals, in light of subsequent legislative changes, and therefore ordered the case removed from the roll.

Key legal question

Whether court fees and costs should be charged.

Extracted holding

No court fees or costs were levied.

Extracted reasoning

Given the withdrawal and the procedural termination, the court ordered that neither fees nor expenses be collected.

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