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

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
Creator
Subject
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
Instantiates
Publication
Label
Towards a classification of the Central London Congestion Charge as a tax
Publication

Library Locations

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      52.3736660 4.9336932
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