Citaat | Parket bij de Hoge Raad 16 juli 2020

Onder 4.33 Parket bij de Hoge Raad 16 juli 2020

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

One imposition which has caused controversy, particularly in London, are ‘surtaxes’ or ‘charges’ imposed on users of particular kinds of vehicle or on users of specified roads such as motorways or roads in central city areas. Road or bridge tolls, where the proceeds of the toll are used to pay for the past construction or for the future upkeep of a particular road or bridge, would clearly be within the exception. The driver can choose whether to purchase the ‘specific service’ of travel on the restricted road or bridge or to use an alternative route. But in 1985 there was considerable controversy as to whether privileged diplomats were liable to pay a Swiss ‘surtax’ imposed on users of motorways and on heavy vehicles. The Canton of Geneva was unwilling to grant relief, but diplomats collectively refused to pay on the ground that the surtax was not a ‘charge for a specific service rendered’. Under German practice, the exception has been applied only where there is a reasonable relationship between the charge and the value of the service rendered.

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