The owner of a building, subject to the payment of the property tax on built-up property and located in a serviced area, must pay the tax for the removal of household waste. It is a tax of any kind, not a royalty for services rendered. Therefore, it remains subject to it even without having recourse to the service, as the Council of State recalls in its decision of 12 March 2021.
The health regulations require the tenant, a health facility, to collect and dispose of his hospital waste itself. In these circumstances, the owner, not using the communal collection service, asks the administrative court not to pay the tax for the collection of household waste. The judge shall grant discharge for that payment.
The Minister for the Economy, Finance and Recovery is appealing the decision in cassation. For him, the tax is a tax that municipalities can impose to cover public charges. Its tax nature makes it payable without consideration. In contrast to the charge for the removal of household waste, which the municipalities may substitute for this tax, which is calculated on the basis of the service provided.
The Conseil d’État also quashed the previous judgment.
