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12407
Question 12407 — taxes and duties
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répondue
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Source updated
11 November 2018
Summary
Mr. Gilbert Collard draws the attention of the Minister of Action and Public Accounts to the decisions of the Council of State dated June 25 and July 26, 2018 relating to taxes and fees on household waste. It is now certain that certain communities received a TEOM much higher than the cost of the service provided, and that they will therefore have to reimburse taxpayers for the overpayments corresponding to this overbilling. It goes from itself that the taxpayers concerned are justified in demanding reimbursement of the overpayment since 2015, or even 2007. He would like to know on this subject whether the limitation period for TEOM is two years (articles of the LPF relating to local direct taxes) or four years (law of December 31, 1968).
Machine translation from French. The official text remains authoritative.
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- Official source: https://www.assemblee-nationale.fr/dyn/15/questions/QANR5L15QE12407
- Open data entity: https://www.assemblee-nationale.fr/dyn/opendata/QANR5L15QE12407