Withdrawal tax on household waste: no exemption to come for garages, car parks and swimming pools

In its response published on September 8, 2020, the Ministry of Economy and Finance recalled that the household waste removal tax (TEOM) applies to all built properties that are subject to or temporarily exempt from the property tax on built properties. Unlike the household waste collection charge (REOM), this tax is not a service charge but a tax to which any owner liable to pay property tax on property built on property situated in a municipality is normally subject.

Therefore, it is due for garages, parking spaces and swimming pools subject to property tax on built properties. However, premises located in a part of the municipality where the domestic waste collection service does not operate are exempt from the tax, unless the municipality or the legislative body of the public inter-municipal cooperation establishment (EPCI) has decided otherwise. Therefore, an exemption for these goods, even though some may be a source of waste, would run counter to these principles. It would reduce the resources of local and regional authorities and their EPCIs and transfer the cost of the relief thus granted to other tax payers, in particular households.

Municipalities and EPCIs wishing their inhabitants to pay for the service provided can set up the REOM, which allows users to be charged only a contribution corresponding to the size and value of the service actually provided to the user by the community.