Question 23051 — local taxes

Summary

Mr. Mohamed Laqhila draws the attention of the Minister of Action and Public Accounts to a problematic situation regarding household waste collection tax. When a community decides in favor of stopping the professional waste collection service, more particularly in business zones, commercial zones and shopping centers, professionals are obliged to use service providers private for the collection and sorting of their waste. However, the household waste removal tax (TEOM) remains effective and weighs on professionals, even though the latter no longer benefit from the services in return. Article 1521 of the general tax code provides that "premises located in the part of the municipality where the garbage removal service does not operate are exempt from the tax", and the judgment of the Council of State of February 2008 states that the household waste removal tax must be calculated in a proportionate manner in relation to the cost of the service provided (in this case the service is not provided and does not generate any cost to the community, the tax must therefore be zero). Consequently, he questions him on the application of the aforementioned article and the advisability of a systematic exemption from the TEOM, without the need for a specific request, all the times when the service is not provided by the community.

Machine translation from French. The official text remains authoritative.

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