The Resource Towards a classification of the Central London Congestion Charge as a tax
Towards a classification of the Central London Congestion Charge as a tax
Resource Information
The item Towards a classification of the Central London Congestion Charge as a tax represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Towards a classification of the Central London Congestion Charge as a tax represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The ongoing diplomatic dispute surrounding the classification of the Central London Congestion Charge, according to the Vienna Convention on Diplomatic Relations, highlights the uncertainty that surrounds the definitional delineation of payments as taxes on the one hand and user charges on the other. By reference to the most frequently cited criteria of a user charge, this article argues that the Central London Congestion Charge is not a user charge and that it is more accurately described as a tax, both generally and for the purposes of the Vienna Convention on Diplomatic Relations. Moreover, this article argues that where there is either disagreement or uncertainty as to the precise level of service provided by a government scheme, reference should be made to the financial accounts of that scheme. Where there is evidence that the scheme generates a profit over and above a reasonable rate of return, the payment should be classified as a tax
- Language
- eng
- Label
- Towards a classification of the Central London Congestion Charge as a tax
- Title
- Towards a classification of the Central London Congestion Charge as a tax
- Language
- eng
- Summary
- The ongoing diplomatic dispute surrounding the classification of the Central London Congestion Charge, according to the Vienna Convention on Diplomatic Relations, highlights the uncertainty that surrounds the definitional delineation of payments as taxes on the one hand and user charges on the other. By reference to the most frequently cited criteria of a user charge, this article argues that the Central London Congestion Charge is not a user charge and that it is more accurately described as a tax, both generally and for the purposes of the Vienna Convention on Diplomatic Relations. Moreover, this article argues that where there is either disagreement or uncertainty as to the precise level of service provided by a government scheme, reference should be made to the financial accounts of that scheme. Where there is evidence that the scheme generates a profit over and above a reasonable rate of return, the payment should be classified as a tax
- Citation source
- In: British tax review. - London. - (2011),
- http://library.link/vocab/creatorName
-
- Bowler Smith, M
- Ostik, H
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- user charge
- local tax
- Vienna Convention on the Law of Treaties
- Label
- Towards a classification of the Central London Congestion Charge as a tax
- Label
- Towards a classification of the Central London Congestion Charge as a tax
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Towards-a-classification-of-the-Central-London/tCsrED_y5kU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Towards-a-classification-of-the-Central-London/tCsrED_y5kU/">Towards a classification of the Central London Congestion Charge as a tax</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Towards-a-classification-of-the-Central-London/tCsrED_y5kU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Towards-a-classification-of-the-Central-London/tCsrED_y5kU/">Towards a classification of the Central London Congestion Charge as a tax</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
