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Appeal struck out after withdrawal; costs allocated as loss

52.1995.263Other CourtFeb 15, 1996Dismissed

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Extracted by Omnilex

Omnilex summary

The Ticino Administrative Court dealt with an appeal concerning a parish tax of CHF 31 for 1989/90. After the appellant parish informed the court that it was withdrawing its challenges due to subsequent legislative changes, the court struck the appeal from the docket. It held that the withdrawal would be treated as loss for the purpose of party compensation. No court fees or expenses were levied, but the appellant was ordered to pay CHF 100 in compensation to the respondent.

Omnilex headnote

Appeal withdrawn during the proceedings; striking out of the case; cost consequences of desistance. Where an appellant withdraws the appeal, the appeal is removed from the docket. For the allocation of party costs, withdrawal is assimilated to defeat, even if no court fees or expenses are charged. The court may therefore order party compensation against the withdrawing appellant (consid. not specified).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 52.1995.263

Data decisione, Autorità: 15.02.1996, TRAM

Incarto n. 52.95.00263 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

contro

la decisione 9 aprile 1991 (n. 2892) 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 gli anni 1989/90 per complessivi fr. 31.--;

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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Keywords

taxationwithdrawalcostsparty compensationstriking outparishadministrative appeal

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the appeal should be struck out after the appellant's withdrawal.

Extracted holding

The appeal is removed from the docket because the appellant withdrew it.

Extracted reasoning

The court noted the appellant's communication of 17 January 1996 announcing withdrawal of the challenges in light of intervening legislative changes.

Key legal question

How costs and party compensation should be allocated after the withdrawal.

Extracted holding

No court fees or expenses are levied, but the appellant must pay CHF 100 in party compensation to the respondent.

Extracted reasoning

Withdrawal was treated as loss for the purpose of party compensation.

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