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Appeal struck out after withdrawal in parish tax dispute

52.1995.240Other CourtFeb 15, 1996Dismissed

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Extracted by Omnilex

Omnilex summary

The Canton Ticino Administrative Court dealt with an appeal against a State Council decision concerning a CHF 15 parish tax for 1989. After the respondent parish informed the court that, in light of legislative changes, it was withdrawing the appeals, the court struck the case from the docket. It ordered no court fees or expenses, but required the appellant to pay CHF 100 in party compensation to the parish, treating the withdrawal as equivalent to defeat for that purpose.

Omnilex headnote

Art. 273 vLT; withdrawal of an administrative appeal and costs consequences. Where the appellant withdraws the appeal, the proceedings are struck out. The withdrawal is assimilated to defeat for the allocation of party compensation (ripetibili), whereas court fees and expenses may be waived if the circumstances so justify. The court may therefore terminate the case without a merits ruling and still order limited compensation to the opposing party (consid. 1-3).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 52.1995.240

Data decisione, Autorità: 15.02.1996, TRAM

Incarto n. 52.95.00240 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. 2864) 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. 15.--;

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. 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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Keywords

parish taxwithdrawalstriking outparty compensationcostsadministrative appeal

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

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

Extracted holding

The appeal was removed from the docket following the withdrawal.

Extracted reasoning

The parish communicated that it was withdrawing the challenges, and the court treated the withdrawal as ending the proceedings.

Key legal question

Allocation of costs and compensation after withdrawal

Extracted holding

No court fees or costs were charged; the appellant had to pay CHF 100 in compensation to the respondent.

Extracted reasoning

The court treated the withdrawal as equivalent to losing for the purpose of compensation (ripetibili).

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