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Appeal struck off after withdrawal; costs to respondent

52.1995.293Other CourtFeb 15, 1996Dismissed

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Extracted by Omnilex

Omnilex summary

The Administrative Court of Ticino dealt with an appeal against a State Council decision concerning a parish tax for 1989/90. After legislative changes, the parish withdrew its appeals. The court therefore struck the case from the docket. It imposed no court fees or expenses, but ordered the appellant to pay CHF 300 in party compensation to the respondent, treating the withdrawal as equivalent to defeat for costs purposes.

Omnilex headnote

Withdrawal of an administrative appeal; costs consequences: where the appellant withdraws the recourse, proceedings are terminated and the matter is struck from the docket. For the allocation of party compensation, the withdrawal is assimilated to defeat, unless special circumstances justify a different solution; court fees and expenses may nonetheless be waived. The court applies this rule also in tax-related administrative proceedings (consid. unspecified).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 52.1995.293

Data decisione, Autorità: 15.02.1996, TRAM

Incarto n. 52.95.00293 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. 2910) 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 gli anni 1989/90 per complessivi fr. 5'468.--;

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. 300.-- 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 appealdocket strike-off

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the appeal should remain pending after the appellant's withdrawal.

Extracted holding

The appeal was removed from the docket after the withdrawal.

Extracted reasoning

Because the parish withdrew its appeal in light of intervening legislative changes, the court treated the withdrawal as terminating the proceedings.

Key legal question

Allocation of costs and party compensation after withdrawal.

Extracted holding

No court fees or expenses were charged, but the appellant had to pay party compensation to the respondent.

Extracted reasoning

The court assimilated the withdrawal to defeat for purposes of costs and ordered compensation accordingly.

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