{"id":6621,"date":"2022-09-29T05:50:00","date_gmt":"2022-09-29T03:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/collecte-de-dechets-collecte-de-taxes\/"},"modified":"2022-09-29T05:50:00","modified_gmt":"2022-09-29T03:50:00","slug":"collecte-de-dechets-collecte-de-taxes","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/collecte-de-dechets-collecte-de-taxes\/","title":{"rendered":"Collecte de d\u00e9chets = collecte de taxes ?"},"content":{"rendered":"<p >Parce qu\u2019une soci\u00e9t\u00e9 paye d\u00e9j\u00e0 la redevance sp\u00e9ciale pour l\u2019enl\u00e8vement des d\u00e9chets institu\u00e9e par sa commune, elle demande \u00e0 \u00eatre exon\u00e9r\u00e9e de la taxe d\u2019enl\u00e8vement des ordures m\u00e9nag\u00e8res (TEOM)\u2026 Une demande refus\u00e9e par l\u2019administration, puis par le juge\u2026 Pourquoi ?<\/p>\n<div>\n<h2> Redevance sp\u00e9ciale + TEOM : possible, mais sous quelles conditions ?<\/h2>\n<p>\u00c0 l\u2019occasion d\u2019un litige l\u2019opposant avec l\u2019administration fiscale, une soci\u00e9t\u00e9 demande \u00e0 ne pas payer la taxe d\u2019enl\u00e8vement des ordures m\u00e9nag\u00e8res (TEOM), au motif qu\u2019elle s\u2019acquitte d\u00e9j\u00e0 d\u2019une redevance sp\u00e9ciale pour l\u2019enl\u00e8vement de ses d\u00e9chets ce qui, selon elle, est d\u00e9j\u00e0 suffisant.<\/p>\n<p>Sch\u00e9matiquement, les professionnels comme les particuliers sont, en principe, soumis \u00e0 la TEOM qui est destin\u00e9e \u00e0 financer la collecte et le traitement des d\u00e9chets m\u00e9nagers, voire non m\u00e9nagers, par les communes.<\/p>\n<p>En parall\u00e8le, ces m\u00eames communes peuvent mettre en place une redevance sp\u00e9ciale pour financer les d\u00e9penses relatives \u00e0 la collecte et au traitement des d\u00e9chets non m\u00e9nagers et peuvent, si elles le souhaitent, exon\u00e9rer de TEOM les locaux soumis \u00e0 cette redevance sp\u00e9ciale.<\/p>\n<p>Dans cette affaire, l\u2019administration s\u2019oppose \u00e0 la demande d\u2019exon\u00e9ration de TEOM de la soci\u00e9t\u00e9 en rappelant que :<\/p>\n<ul>\n<li>si les d\u00e9chets non m\u00e9nagers peuvent \u00eatre collect\u00e9s et trait\u00e9s par la commune sans technique particuli\u00e8re au vu de leurs caract\u00e9ristiques et de la quantit\u00e9 g\u00e9r\u00e9e, alors celle-ci peut instaurer une redevance sp\u00e9ciale, m\u00eame si la TEOM est d\u00e9j\u00e0 mise en place ;<\/li>\n<li>ce n\u2019est pas parce que la redevance est mise en place que son produit doit n\u00e9cessairement financer la totalit\u00e9 des d\u00e9penses li\u00e9es \u00e0 la collecte et au traitement des d\u00e9chets non m\u00e9nagers : la TEOM peut aussi concourir au financement de ces d\u00e9penses.<\/li>\n<\/ul>\n<p>Ici, non seulement la commune a mis en place la TEOM et la redevance sp\u00e9ciale pour financer la collecte et le traitement des d\u00e9chets non m\u00e9nagers, mais rien ne prouve que les montants fix\u00e9s sont manifestement disproportionn\u00e9s par rapport au service apport\u00e9 !<\/p>\n<p>Ce que confirme le juge qui, \u00e0 son tour, rejette la demande d\u2019exon\u00e9ration de TEOM de la soci\u00e9t\u00e9.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Arr\u00eat du Conseil d&#8217;\u00c9tat du 29 novembre 2021, n\u00b0 454684<\/p>\n<p><a title=\"Collecte de d\u00e9chets = collecte de taxes ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/collecte-de-dechets-collecte-de-taxes\" rel=\"nofollow noopener\" target=\"_blank\">Collecte de d\u00e9chets = collecte de taxes ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/TEOMetredevance3.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parce qu\u2019une soci\u00e9t\u00e9 paye d\u00e9j\u00e0 la redevance sp\u00e9ciale pour l\u2019enl\u00e8vement des d\u00e9chets institu\u00e9e par sa commune, elle demande \u00e0 \u00eatre exon\u00e9r\u00e9e de la taxe d\u2019enl\u00e8vement des ordures m\u00e9nag\u00e8res (TEOM)\u2026 Une demande refus\u00e9e par l\u2019administration, puis par le juge\u2026 Pourquoi ?<\/p>\n","protected":false},"author":0,"featured_media":6622,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6621","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Collecte de d\u00e9chets = collecte de taxes ? 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