Citaat | Parket bij de Hoge Raad 16 juli 2020

Onder 4.31 Parket bij de Hoge Raad 16 juli 2020

Een alinea uit Parket bij de Hoge Raad 16 juli 2020, ECLI:NL:PHR:2020:697.

The first class comprises impositions which may under the relevant national revenue law be taxes, but which in substance are charges for services actually rendered. Examples in this class are road or bridge tolls and dues, charges or rates levied, usually by local authorities, in respect of such matters as water supply, road improvements, and street lighting. In a sense all taxation may be described as a charge for services rendered by the State, and there are considerable differences between States in the detailed application of this principle. But there does from examination of national provisions seem to be broad agreement that diplomats should not be required to contribute to such matters as national defence, public education, social security benefits, or the general expenses of central (…) government. This exception for charges is reflected in Article 34(e) and to some extent in Article 34(f).

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