To determine if a governmental levy is connected to a regulatory scheme, according to Gonthier J in Westbank (para 44), that exercise engages a two-step approach. As for the first step: find a regulatory scheme, a court should look for the presence of some or all ‘To of the following indicia of a regulatory scheme: (1) a complete, complex and detailed code of regulation; (2) a regulatory purpose which seeks to affect some behaviour; (3) the presence of actual or properly estimated costs of the regulation; (4) a relationship between the person being regulated and the regulation, where the person being regulated either benefits from, or causes the (My underlining for need for, the regulation. The list is not exhaustive.’ emphasis.) Gonthier J observed in the same paragraph that if the first step (i e the existence of a regulatory scheme) is met, the second step is the following: order for a charge to be or to this regulatory scheme, ‘In “connected” “adhesive” the court must establish a relationship between the charge and the scheme itself. This will exist when the revenues are tied to the costs of a regulatory scheme, or where the charges themselves have a regulatory purpose, such as the regulation (Emphasis added.) of certain behaviour.’ It becomes apparent, therefore, that there will exist a relationship between a levy and a regulatory scheme, either if the income generated by the levy is to’ ‘tied the costs of the regulatory framework, or if the levy has a purpose such ‘regulatory as the regulation of certain behaviour’.
To determine if a governmental levy is connected to a regulatory scheme, according to Gonthier J in Westbank (para 44), that exercise engages a two-step approach. As for the first step: ‘To find a regulatory scheme, a court should look for the presence of some or all of the following indicia of a regulatory scheme: (1) a complete, complex and detailed code of regulation; (2) a regulatory purpose which seeks to affect some behaviour; (3) the presence of actual or properly estimated costs of the regulation; (4) a relationship between the person being regulated and the regulation, where the person being regulated either benefits from, or causes the need for, the regulation. The list is not exhaustive.’ (My underlining for emphasis.) Gonthier J observed in the same paragraph that if the first step (i e the existence of a regulatory scheme) is met, the second step is the following: ‘In order for a charge to be “connected” or “adhesive” to this regulatory scheme, the court must establish a relationship between the charge and the scheme itself. This will exist when the revenues are tied to the costs of a regulatory scheme, or where the charges themselves have a regulatory purpose, such as the regulation of certain behaviour.’ (Emphasis added.) It becomes apparent, therefore, that there will exist a relationship between a levy and a regulatory scheme, either if the income generated by the levy is ‘tied to’ the costs of the regulatory framework, or if the levy has a ‘regulatory purpose such as the regulation of certain behaviour’.
Communications%20Regulatory%20Authority%20of%20Namibia%20v%20Telecom%20Namibia%20Ltd%20(SA%2062%20-%202016)%20[2018]%20NASC%20(11%20June%202018).docx