52.1995.195•Parish tax appeal struck out after withdrawal
52.1995.195Other CourtFeb 15, 1996Withdrawn
Extracted by Omnilex
The Administrative Court of Ticino dealt with an appeal concerning a parish tax levy of CHF 181 for 1989/90. After the parish appellant notified the court that it was withdrawing the appeal in light of subsequent legislative amendments, the court struck the case from the docket. It held that the withdrawal counts as defeat for purposes of party compensation. No court fees or costs were charged, but CHF 100 in compensation was awarded to the respondents.
Art. 273 vLT; art. 8, 12, 28 TOA; art. 3, 18, 28, 31, 60, 61 PAmm: where an appellant withdraws the appeal, the proceedings are struck out as moot. The withdrawal is assimilated to defeat for the purposes of party compensation, whereas court fees and costs may be waived depending on the circumstances. The court may therefore order only a limited indemnity to the respondents without levying judicial fees (consid. concerning desistance and ripetibili).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 52.1995.195
Data decisione, Autorità: 15.02.1996, TRAM
Incarto n. 52.95.00195 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, no. 2904, del Consiglio di Stato che accoglie l'impugnativa presentata da __________ e __________;
avverso la risoluzione del Consiglio parrocchiale di __________ relativa al prelievo di un'imposta parrocchiale per gli anni 1989/90 per complessivi fr. 181.--;
vista la risposta inoltrata dalle resistenti;
preso atto della comunicazione 17 gennaio 1996 con cui la Parrocchia di __________, richiamate le modifiche legislative intervenute nel frattempo, dichiara di recedere dall'impugnativa;
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:
Il ricorso è stralciato dai ruoli.
Non si prelevano né tasse, né spese.
La ricorrente rifonderà fr. 100.-- alle resistenti 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 appeal should be maintained after the appellant's withdrawal.
The appeal was removed from the docket following the appellant's withdrawal.
The parish declared on 17 January 1996 that it was withdrawing the appeal due to later legislative amendments; the court treated the withdrawal as leading to striking the case off the roll.
Allocation of court costs and party compensation after withdrawal.
No court fees or costs were charged, but the appellant had to pay CHF 100 in party compensation to the respondents.
The court treated the withdrawal as equivalent to loss for purposes of party compensation.
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