{"id":8927,"date":"2023-10-10T00:00:00","date_gmt":"2023-10-09T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/teom-un-taux-de-taxation-qui-doit-etre-vote-tous-les-ans\/"},"modified":"2023-10-10T00:00:00","modified_gmt":"2023-10-09T22:00:00","slug":"teom-un-taux-de-taxation-qui-doit-etre-vote-tous-les-ans","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/teom-un-taux-de-taxation-qui-doit-etre-vote-tous-les-ans\/","title":{"rendered":"TEOM : un taux de taxation qui doit \u00eatre vot\u00e9 tous les ans ?"},"content":{"rendered":"<p>Une soci\u00e9t\u00e9 conteste devoir payer sa taxe d\u2019enl\u00e8vement des ordures m\u00e9nag\u00e8res (TEOM) au motif que la collectivit\u00e9 ayant instaur\u00e9 cette taxe n\u2019a pas suivi la proc\u00e9dure requise : aucune d\u00e9lib\u00e9ration fixant le taux de cette taxe pour l\u2019ann\u00e9e en cause n\u2019a \u00e9t\u00e9 adopt\u00e9e\u2026 Mais est-ce vraiment un probl\u00e8me ?<\/p>\n<h2>TEOM : pas de changement de taux, pas de vote !<\/h2>\n<p>Une soci\u00e9t\u00e9 re\u00e7oit sa taxe d\u2019enl\u00e8vement des ordures m\u00e9nag\u00e8res (TEOM) au titre d\u2019une ann\u00e9e N qu\u2019elle refuse de payer. Elle pense en effet avoir trouv\u00e9 une faille\u2026 proc\u00e9durale.<\/p>\n<p>Elle constate que la collectivit\u00e9 qui a institu\u00e9 cette taxe n\u2019a pas, concernant l\u2019ann\u00e9e N, d\u00e9lib\u00e9r\u00e9 explicitement sur le taux de la taxe.<\/p>\n<p>Un \u00ab oubli \u00bb qui lui permet, selon elle, d\u2019\u00e9chapper au paiement.<\/p>\n<p>\u00ab Non ! \u00bb, conteste la collectivit\u00e9. D\u00e8s lors que le taux de taxation appliqu\u00e9 pour l\u2019ann\u00e9e N est identique \u00e0 celui appliqu\u00e9 pour l\u2019ann\u00e9e N-1 (et qui avait fait l\u2019objet d\u2019une d\u00e9lib\u00e9ration), la loi n\u2019impose pas de nouveau vote.<\/p>\n<p>Ce que confirme le juge : si l\u2019augmentation ou la diminution du taux de taxation imposent l\u2019adoption d\u2019une d\u00e9lib\u00e9ration annuelle, rien n\u2019oblige une collectivit\u00e9 \u00e0 proc\u00e9der \u00e0 un vote formel annuel sur ce taux lorsqu\u2019elle n\u2019entend pas le faire \u00e9voluer.<\/p>\n<p>La demande de la soci\u00e9t\u00e9 est donc rejet\u00e9e sur ce point.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000048132721?init=true&amp;page=1&amp;query=473571&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 29 septembre 2023, no 473571<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/teom-un-taux-de-taxation-qui-doit-etre-vote-tous-les-ans\" target=\"_blank\" rel=\"noopener\">TEOM : \u00ab a vot\u00e9 ! \u00bb<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/vote.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 conteste devoir payer sa taxe d\u2019enl\u00e8vement des ordures m\u00e9nag\u00e8res (TEOM) au motif que la collectivit\u00e9 ayant instaur\u00e9 cette taxe n\u2019a pas suivi la proc\u00e9dure requise : aucune d\u00e9lib\u00e9ration fixant le taux de cette taxe pour l\u2019ann\u00e9e en cause n\u2019a \u00e9t\u00e9 adopt\u00e9e\u2026 Mais est-ce vraiment un probl\u00e8me ?<\/p>\n","protected":false},"author":0,"featured_media":8928,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-8927","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>TEOM : un taux de taxation qui doit \u00eatre vot\u00e9 tous les ans ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/teom-un-taux-de-taxation-qui-doit-etre-vote-tous-les-ans\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TEOM : un taux de taxation qui doit \u00eatre vot\u00e9 tous les ans ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 conteste devoir payer sa taxe d\u2019enl\u00e8vement des ordures m\u00e9nag\u00e8res (TEOM) au motif que la collectivit\u00e9 ayant instaur\u00e9 cette taxe n\u2019a pas suivi la proc\u00e9dure requise : aucune d\u00e9lib\u00e9ration fixant le taux de cette taxe pour l\u2019ann\u00e9e en cause n\u2019a \u00e9t\u00e9 adopt\u00e9e\u2026 Mais est-ce vraiment un probl\u00e8me ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/teom-un-taux-de-taxation-qui-doit-etre-vote-tous-les-ans\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2023-10-09T22:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/vote.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"1\u00a0Minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/teom-un-taux-de-taxation-qui-doit-etre-vote-tous-les-ans\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/teom-un-taux-de-taxation-qui-doit-etre-vote-tous-les-ans\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"TEOM : un taux de taxation qui doit \u00eatre vot\u00e9 tous les ans ?\",\"datePublished\":\"2023-10-09T22:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/teom-un-taux-de-taxation-qui-doit-etre-vote-tous-les-ans\/\"},\"wordCount\":280,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/teom-un-taux-de-taxation-qui-doit-etre-vote-tous-les-ans\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/vote.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/teom-un-taux-de-taxation-qui-doit-etre-vote-tous-les-ans\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/teom-un-taux-de-taxation-qui-doit-etre-vote-tous-les-ans\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/teom-un-taux-de-taxation-qui-doit-etre-vote-tous-les-ans\/\",\"name\":\"TEOM : un taux de taxation qui doit \u00eatre vot\u00e9 tous les ans ? 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