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.

The fact that diplomats have apparently paid congestion charges imposed in other cities is not in itself conclusive. Schemes imposed in Singapore, in Trondheim, Norway, and in Melbourne are closer to road tolls. The Trondheim scheme was originally designed to fund construction of ring roads rather than explicitly as a congestion charge. The Melbourne scheme is limited to a specific ‘Citylink’ toll road. Other schemes, apart from those in Singapore, Oslo, and now Stockholm, do not operate in capital cities and so do not pose for diplomats the special problems described above. The London scheme in terms of size and scope is unparalleled elsewhere in the world, and that is why it has become a test case for the distinction between a tax and a charge for a specific service rendered.

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