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52.1995.229•Parish tax appeal struck out after withdrawal
52.1995.229Other CourtFeb 15, 1996Dismissed
Extracted by Omnilex
The Parish of __________ appealed a 1989 parish tax of CHF 122. After the parish informed the Administrative Court that, due to intervening legislative amendments, it was withdrawing the appeal, the court struck the case from the docket. It ordered no court fees or expenses, but held that the withdrawal must be treated as defeat for purposes of party compensation and ordered the appellant to pay CHF 100 to the respondent.
Art. 273 vLT; Art. 8, 12, 28 TOA; Art. 3, 18, 28, 31, 60, 61 PAmm: withdrawal of an administrative appeal renders the proceedings devoid of object and leads to striking the case off the docket. For the allocation of party compensation, the withdrawal is assimilated to loss, unless special circumstances justify another solution. Where the appeal is withdrawn following intervening legislative changes, the court may waive court fees while nevertheless ordering compensation to the successful opposing party (consid. implicit).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 52.1995.229
Data decisione, Autorità: 15.02.1996, TRAM
Incarto n. 52.95.00229 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. 2876) 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. 122.--;
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:
Il ricorso è stralciato dai ruoli.
Non si prelevano né tasse, né spese.
La ricorrente rifonderà fr. 100.-- al resistente a titolo di ripetibili.
Intimazione a:
Per il Tribunale cantonale amministrativo
Il presidente Il segretario
Ultimo aggiornamento: 02.07.2026
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Extracted by Omnilex
Whether the appeal should be removed from the docket after the appellant withdrew it.
The appeal was struck from the docket following the parish's withdrawal.
The parish notified the court that, in light of subsequent legislative changes, it was withdrawing its challenge; the court treated the withdrawal as termination of the appeal.
How costs and party compensation should be allocated after the withdrawal.
No court fees or costs were charged, but the appellant had to pay CHF 100 in party compensation to the respondent.
The court assimilated the withdrawal to losing for the purpose of party compensation.
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