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Appeal struck off after withdrawal; costs awarded

52.1995.291Autre juridiction15 févr. 1996Withdrawn

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Extrait par Omnilex

Résumé Omnilex

The Ticino Administrative Court dealt with an appeal against a 9 April 1991 State Council decision concerning a parish tax of CHF 21 for 1989. Before judgment, the appellant parish informed the court on 17 January 1996 that it was withdrawing the appeal because of intervening legislative amendments. The court therefore struck the appeal from the docket, charged no court fees or expenses, and ordered the appellant to pay CHF 100 in party compensation to the respondent.

Regeste Omnilex

Withdrawal of an appeal; proceedings are struck from the roll once the appellant clearly withdraws the remedy, even where the withdrawal is prompted by subsequent legislative changes. For the allocation of party compensation, the withdrawal is assimilated to procedural defeat; court costs may however be waived. The dispositive order does not decide the merits of the underlying tax dispute, but only terminates the appellate proceedings and regulates costs (consid. implicit).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 52.1995.291

Data decisione, Autorità: 15.02.1996, TRAM

Incarto n. 52.95.00291 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. 2877) 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. 21.--;

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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Mots-clés

appeal withdrawaltaxationparty compensationcostsparish taxdocket removal

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

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

Solution extraite

The appeal was struck off the roll following the withdrawal of the challenge.

Motifs extraits

The court noted the appellant's communication of 17 January 1996 withdrawing the appeal in light of legislative changes and treated the withdrawal as ending the proceedings.

Question juridique clé

Allocation of costs and party compensation after withdrawal.

Solution extraite

No court fees or costs were charged, and the appellant had to reimburse the respondent CHF 100 as party compensation.

Motifs extraits

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

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