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Appeal struck out after withdrawal; costs on appellant

52.1995.196Autre juridiction15 févr. 1996Dismissed

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Résumé Omnilex

The Ticino Administrative Court dealt with an appeal against a State Council decision concerning a parish tax of CHF 6 for 1989. During the proceedings, the parish informed the court that it was withdrawing its challenge because of subsequent legislative changes. The court therefore struck the appeal from the docket. It ordered no court fees or expenses, but treated the withdrawal like defeat for purposes of party compensation and ordered the appellant to reimburse CHF 100 to the respondent.

Regeste Omnilex

Art. 273 vLT and Arts. 3, 18, 28, 31, 60 and 61 PAmm; withdrawal of an administrative appeal and costs consequences; when the appellant withdraws the challenge, the proceedings are struck out. For the allocation of party compensation, the withdrawal is assimilated to defeat unless special circumstances justify a different result. Court costs may be waived while party compensation remains due to the successful opposing party.

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 52.1995.196

Data decisione, Autorità: 15.02.1996, TRAM

Incarto n. 52.95.00196 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. 2927, 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. 6.--;

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 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:

  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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Mots-clés

taxationwithdrawalappealparty costscourt feesparish tax

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Questions juridiques clés extraites par Omnilex

Question juridique clé

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

Solution extraite

Yes. The court removed the appeal from the docket after the withdrawal.

Motifs extraits

The appellant informed the court that, in light of legislative changes, it no longer wished to pursue the challenge; the withdrawal was treated as termination of the proceedings.

Question juridique clé

How to allocate costs and party compensation after the withdrawal

Solution extraite

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

Motifs extraits

The court assimilated the withdrawal to defeat for the purpose of party compensation.

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