Appeal struck out after withdrawal in parish tax case

52.1995.289Other CourtFeb 15, 1996Dismissed

Extracted by Omnilex

Omnilex summary

The Ticino Administrative Court dealt with an appeal against a State Council decision concerning a parish tax of CHF 879 for 1989/90. After the appellant parish withdrew its appeal in January 1996, in view of intervening legislative changes, the court struck the case from the docket. It held that the withdrawal is treated as defeat for purposes of party compensation. No court fees or expenses were charged, but the appellant had to pay CHF 200 to the respondent as indemnity.

Omnilex headnote

Art. 273 vLT; withdrawal of an administrative appeal and allocation of party compensation. If the appellant withdraws the appeal, the proceedings are struck out. For the allocation of ripetibili, the withdrawal is assimilated to defeat. In such a case, the court may order compensation in favour of the opposing party while waiving court costs, depending on the circumstances (consid. unreported).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 52.1995.289

Data decisione, Autorità: 15.02.1996, TRAM

Incarto n. 52.95.00289 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. 2906) 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 1989/90 per complessivi fr. 879.--;

vista la risposta inoltrata dalla parte resistente sopra menzionata;

preso atto della replica e della duplica;

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.-- alla resistente a titolo di ripetibili.

  4. Intimazione a:


Per il Tribunale cantonale amministrativo

Il presidente Il segretario

Ultimo aggiornamento: 02.07.2026

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Keywords

parish taxwithdrawalstrike-outparty compensationadministrative appealcost allocation

Extracted by Omnilex

Key legal question

Whether the administrative appeal should be removed from the docket after the appellant's withdrawal.

Extracted holding

The appeal was struck out because the appellant withdrew the challenge.

Extracted reasoning

The court noted the communication of 17 January 1996 by which the parish withdrew its appeals and treated the withdrawal as equivalent to defeat for the purpose of costs.

Key legal question

Allocation of costs and party compensation after withdrawal of the appeal.

Extracted holding

No court fees or costs were charged, but the appellant had to pay CHF 200 in party compensation to the respondent.

Extracted reasoning

Withdrawal was assimilated to defeat when deciding on indemnity for the respondent.

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