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0-licence Tax Legal '—German Court
Page 9
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WIEST GERMANY'S Federal Constitu" tional Court has given its judgment that special taxation levied on C-licensed transport•is not unconstitutional, as had been claimed. The court considers that its application is justified by the relief of pressure on the roads as a means of carrying transport and the protection of the Federal Railway, while the fact that the rate of tax is higher than that on haulage does not contravene the principle of fiscal fairness and uniformity owing to the need for different rates ".
The railways are protected by the quota system from "ruinous competition" from hauliers, and tax disadvantage is the only way to prevent such competition from C-licensees, the judgment states. Nevertheless, should further developments lead to an advantage for the haulier, a revision of the judgment is likely, as the ruling on the validity of the taxes applicable in , the judgment refers expressly to the present state of affairs as it affects own-account traffic in W. Germany.
CLYDE TUNNEL BAN A'a public inquiry opened last week Glasgow Corporation offered evidence from the City Firernaster and others in support of its proposed ban on travel through the new Clyde tunnels by vehicles carrying petroleum products, whisky, or products with potential fire risk in the event of accidents within the -tunnel. The Corporation contended that the passage of such traffic involved an unacceptable risk.
The Firemaster opposed passage •for empty tankers as well as for loaded vehicles, contending that the residue within an empty tanker could be adequate to create explosive conditions. The inquiry will report to the Secretary of State for Scotland.
The proposed bye-laws are opposed by the petroleum and whisky companies, by British Oxygen Co. Ltd. and by Calor Gas (Scotland) Ltd., all of whom will be prevented from using the tunnels in the event of the bye-laws receiving approval.