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Withdrawal of appeal; costs and compensation in parish tax dispute

52.1995.429Other CourtFeb 15, 1996Withdrawn

Open source

Extracted by Omnilex

Omnilex summary

The parish appealed a 1989 parish tax levy of CHF 1,141 after the Cantonal Government had upheld the taxpayer's challenge. Before the administrative court ruled on the merits, the parish withdrew the appeal in light of legislative changes. The court therefore struck the appeal from the docket. It ordered no court fees or costs, but, treating the withdrawal as defeat for compensation purposes, ordered the parish to pay CHF 300 in party compensation to the respondent.

Omnilex headnote

Art. 273 vLT; arts. 3, 18, 28, 31, 60, 61 PAmm; arts. 8, 12, 28 TOA: withdrawal of an administrative appeal. Where the appellant desists from the appeal, the proceeding is struck from the docket. For the allocation of party compensation, the withdrawal is assimilated to the appellant's defeat. In the absence of court fees or costs being levied, compensation may nevertheless be awarded to the successful opposing party.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 52.1995.429

Data decisione, Autorità: 15.02.1996, TRAM

Incarto n. 52.95.00429 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

Parrocchia di __________ rappr. da: avv. __________

Contro

la decisione 9 aprile 1991 (n. 2953) 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 l'anno 1989 di fr. 1'141.--;

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:

  1. Il ricorso è stralciato dai ruoli.

  2. Non si prelevano né tasse, né spese.

  3. La ricorrente rifonderà fr. 300.-- al 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

withdrawalparty compensationcost allocationparish taxstriking from the docket

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 from the docket following the appellant's withdrawal.

Extracted reasoning

The court took note of the appellant's declaration of withdrawal and treated the desistance as terminating the proceeding.

Key legal question

How costs and party compensation should be allocated after withdrawal.

Extracted holding

No court fees or costs were charged, but the appellant had to pay CHF 300 in party compensation to the respondent.

Extracted reasoning

The court assimilated the withdrawal to defeat for the purpose of deciding compensation.

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