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Parish tax appeal struck off after withdrawal

52.1995.251Autre juridiction15 févr. 1996Dismissed

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Extrait par Omnilex

Résumé Omnilex

The Ticino Administrative Court dealt with an appeal against a State Council decision concerning a parish tax of CHF 87 for 1989. After the parish informed the court that it withdrew its appeal in light of subsequent legislative changes, the court struck the case from the docket. It ordered no court fees or expenses, but held that the withdrawal should be treated as loss for the purpose of party compensation and ordered the appellant to pay CHF 100 to the respondent.

Regeste Omnilex

Art. 273 vLT; Art. 8, 12, 28 TOA; Art. 3, 18, 28, 31, 60, 61 PAmm: withdrawal of an administrative appeal after filing renders the proceedings moot and leads to striking from the roll. For the allocation of party compensation, a withdrawal may be assimilated to defeat. In such a situation, the court may waive fees and costs yet order the withdrawing party to pay a modest indemnity to the opposing party, depending on the applicable cantonal procedural rules and equitable considerations.

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 52.1995.251

Data decisione, Autorità: 15.02.1996, TRAM

Incarto n. 52.95.00251 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. 2855) del Consiglio di Stato che accoglie l'impugnativa presentata dall'avv. __________;

avverso la risoluzione del Consiglio parrocchiale di __________ relativa al prelievo di un'imposta parrocchiale per l'anno 1989 di fr. 87.--;

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.-- al 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

parish taxwithdrawalstruck from the rollparty compensationcost allocationadministrative appeal

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the appeal should be removed from the docket after the appellant withdrew the challenge.

Solution extraite

The appeal was struck off the roll following the appellant's withdrawal.

Motifs extraits

Because the Parrocchia declared withdrawal in light of later legislative changes, the court treated the withdrawal as equivalent to losing the case for purposes of costs.

Question juridique clé

Allocation of costs and party compensation after withdrawal.

Solution extraite

No court fees or costs were levied, but the appellant had to reimburse the respondent CHF 100 as party compensation.

Motifs extraits

The court assimilated the withdrawal to defeat when deciding on indemnity, while waiving judicial fees and expenses.

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