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52.1995.432•Appeals withdrawn in parish tax dispute
52.1995.432Other CourtFeb 15, 1996Withdrawn
Extracted by Omnilex
The Parish of __________ appealed two State Council decisions concerning a parish tax levy of CHF 134 for 1989/90, but later withdrew the appeals after legislative changes. The Ticino Administrative Court noted the withdrawal, struck the appeals from the docket, and treated the desistance as defeat for costs purposes. It ordered no court fees or expenses, but required the appellant to pay CHF 100 in party compensation to the opposing party.
Art. 273 vLT; Art. 3, 18, 28, 31, 60 and 61 PAmm; withdrawal of an administrative appeal and costs consequences; when the appellant desists from the appeal, the proceedings are struck off the docket. For the allocation of party costs, the desistance is assimilated to defeat. In the absence of an express cost order on court fees, the court may waive the collection of fees and expenses while still awarding compensation for the respondent's costs (consid. on costs).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 52.1995.432
Data decisione, Autorità: 15.02.1996, TRAM
Incarto n. 52.95.00432-433 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 sui ricorsi 19 aprile e 3 maggio 1991 della
Parrocchia di __________ rappr. da: avv. __________
contro
le decisioni 26 marzo 1991 (n. 2341) e 9 aprile 1995 (n. 2925) del Consiglio di Stato che accolgono le impugnative presentate dalla __________;
avverso le risoluzioni del Consiglio parrocchiale di __________ relative al prelievo di un'imposta parrocchiale per gli anni 1989/90 per complessivi fr. 134.--;
viste le risposte inoltrate 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:
I ricorsi sono stralciati dai ruoli.
Non si prelevano né tasse, né spese.
La ricorrente rifonderà fr. 100.-- alla 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 appeals should be removed from the docket after the appellant withdrew them
The appeals were struck from the docket following the appellant's withdrawal.
The court took note of the withdrawal and treated it as termination of the proceedings; withdrawal was assimilated to defeat for purposes of costs.
How costs and party compensation should be allocated after withdrawal
No court fees or costs were levied, and the appellant had to pay CHF 100 in party compensation to the respondent.
Because withdrawal is treated like losing the case for costs purposes, the appellant had to bear compensation to the opposing party, while no judicial fees or costs were charged.
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