Parish tax appeal struck out after withdrawal

52.1995.225Autre juridiction15 févr. 1996Withdrawn

Extrait par Omnilex

Résumé Omnilex

The Ticino Administrative Court dealt with a parish appeal against a State Council decision concerning a 1989 parish tax of CHF 110. After the parish informed the court that it was withdrawing the appeals because of later legislative changes, the court struck the appeal from the roll. It ordered no court fees or expenses, but held that the withdrawal was to be treated as loss for the purposes of compensation and ordered the appellant to pay CHF 100 to the respondent as party compensation.

Regeste Omnilex

Art. 273 vLT; Art. 3, 18, 28, 31, 60, 61 PAmm; withdrawal of an administrative appeal and allocation of party compensation. Where the appellant withdraws the appeal, the proceedings are discontinued and the case is struck from the roll. For the purpose of compensation, the withdrawal is assimilated to loss; absent special circumstances, the withdrawing party bears the adverse compensation consequence. Court fees and costs may nevertheless be waived in the circumstances of the case (consid. not specified).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 52.1995.225

Data decisione, Autorità: 15.02.1996, TRAM

Incarto n. 52.95.00225 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. 2843) 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. 110.--;

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 stralciata dai ruoli.

  2. Non si prelevano né tasse, né spese.

  3. La ricorrente rifonderà fr. 100.-- al resistente a titolo di ripetibili.

  4. Intimazione a:


Per il Tribunale cantonale amministrativo

Il presidente Il segretario

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Mots-clés

parish taxwithdrawaldiscontinuanceparty compensationcourt costs

Extrait par Omnilex

Question juridique clé

Whether the appeal should be discontinued after the appellant withdrew it

Solution extraite

The appeal was struck out of the register following the appellant's withdrawal.

Motifs extraits

The parish notified the court that, in light of intervening legislative amendments, it was withdrawing its appeals; the withdrawal was treated as a discontinuance.

Question juridique clé

Allocation of costs and party compensation after withdrawal

Solution extraite

No court fees or costs were levied, and the appellant had to pay CHF 100 in party compensation to the respondent.

Motifs extraits

The court assimilated the withdrawal to losing the case for purposes of compensation.

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