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Parish tax appeal struck out after withdrawal

52.1995.303Other CourtFeb 15, 1996Dismissed

Open source

Extracted by Omnilex

Omnilex summary

The Administrative Court of Ticino dealt with an appeal against a State Council decision concerning a 1989 parish tax of CHF 36. Before judgment, the parish withdrew its challenge in light of legislative changes. The court therefore struck the appeal from the roll. It held that the withdrawal should be treated as defeat for the purpose of party compensation. No court fees or expenses were charged, but the appellant had to pay CHF 100 to the respondent as ripetibili.

Omnilex headnote

Art. 273 vLT; withdrawal of an administrative tax appeal and costs consequences; when a party withdraws the appeal, the proceedings are struck out and the withdrawal is assimilated to defeat for purposes of party compensation. In the absence of a merits decision, no court fees or disbursements are levied, but the withdrawing party may be ordered to pay ripetibili to the opposing party (consid. implicit).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 52.1995.303

Data decisione, Autorità: 15.02.1996, TRAM

Incarto n. 52.95.00303 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. 2952) 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 l'anno 1989 di fr. 36.--;

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. 100.-- 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 taxwithdrawalstriking outparty compensationcostsadministrative appeal

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the appeal should remain on the docket after the appellant withdrew it

Extracted holding

The appeal was struck from the docket following the withdrawal.

Extracted reasoning

The court accepted the withdrawal as ending the proceedings and treated the withdrawal as defeat for the purpose of costs between the parties.

Key legal question

Allocation of costs and party compensation after withdrawal

Extracted holding

No court fees or expenses were charged, but the appellant had to pay CHF 100 in party compensation to the respondent.

Extracted reasoning

Withdrawal was assimilated to defeat for deciding compensatory costs.

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