Question 6369 — local taxes

Summary

Mr. Maurice Leroy draws the attention of the Minister of the Economy and Finance to the household waste collection fee (REOM) and household waste collection tax (TEOM) schemes. The REOM is calculated based on the quantity of waste estimated based on the number of people occupying the accommodation, while the amount of the TEOM, in accordance with the provisions of article 1522 of the general tax code, is indexed to the cadastral rental value of the properties. Thus, the transition from the REOM to the TEOM, decided freely by the household waste unions of the communities of municipalities, can create sometimes very significant differentials between the two types of levies for taxpayers. He would like to know the measures envisaged to better take into account the situation of residents and guarantee a fairer calculation of the TEOM.

Machine translation from French. The official text remains authoritative.

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