Legal Dualism: The Absorption of the Occupied Territories Into Israel by Eyal Benvenisti

Author:Eyal Benvenisti [Benvenisti, Eyal]
Language: eng
Format: epub
Tags: Middle Eastern, Social Science, Political Science, World, Regional Studies
ISBN: 9780429714474
Google: vCmNDwAAQBAJ
Goodreads: 44597784
Publisher: Routledge
Published: 2019-03-04T00:00:00+00:00

Levy on Vehicles:

In 1985 a new tax was introduced in the territories, to coincide with the Israeli levy on vehicles, being one of the measures of the Israeli austerity plan.194 The order imposed a levy on the owner of each vehicle according to year of manufacture and engine size. Despite its announced provisionally, this tax has continued to be collected ever since and has not been challenged in the Supreme Court. In this case, as in the case of the levy on purchases of goods and services abroad, the authorities could not use the argument of free trade to justify the levy. Besides the fact that this tax was retroactive for some owners,195 no one could use the different status of the territories to claim exemption, as there was no possibility of registering vehicles in other areas without transferring their ownership. But the criterion of similarity between the Israeli and the military provisions, announced in Abu-Ita,196 could be relevant here. Another way of arguing for the tax would be to demonstrate the benefits the local community derive from it. As the collection of income tax is problematic in the territories, the method of levies becomes attractive, since they are easier to collect; If the authorities could show that the revenues from the tax are being used for the benefit of the indigenous population, this would be a good argument for its legality.

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