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Appeal struck out after withdrawal in parish tax case

52.1995.287Other CourtFeb 15, 1996Withdrawn

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Extracted by Omnilex

Omnilex summary

The Ticino Administrative Court dealt with an appeal concerning a 1989 parish tax of CHF 248. After the appellant Parrocchia of __________ informed the court that it was withdrawing its appeals in light of subsequent legislative amendments, the court struck the case from the docket. It ordered that no court fees or expenses be levied, but, treating the withdrawal as equivalent to defeat for cost purposes, required the appellant to pay CHF 100 in party compensation to the respondent.

Omnilex headnote

Art. 273 vLT; withdrawal of the appeal and allocation of costs; a voluntary withdrawal leads to the striking of the case from the roll and terminates the proceedings. For the allocation of party compensation, the withdrawal is assimilated to defeat, whereas the court may waive judicial fees and expenses according to the circumstances and applicable procedural rules.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 52.1995.287

Data decisione, Autorità: 15.02.1996, TRAM

Incarto n. 52.95.00287 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. 2839) 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. 248.--;

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

parish taxwithdrawalcostsparty compensationadministrative appeal

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

What is the consequence of the appellant's withdrawal of the appeal?

Extracted holding

The appeal is removed from the docket and the proceedings end.

Extracted reasoning

The Parish formally declared it was withdrawing its appeals; the court therefore struck the case from the roll.

Key legal question

How are costs and compensation to be allocated after the withdrawal?

Extracted holding

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

Extracted reasoning

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

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