Should the Greater Nancy Metropolitan Area reimburse the tax on household waste to the inhabitants? This is what the UFC-Que Choisir Nancy consumer association wants, which is considering bringing an action before the administrative court.
The UFC-Que Choisir de Nancy has just thrown a big paving stone into the pond over the household waste collection tax (TEOM). The consumer association is asking for a refund of the overpayment and is threatening to take the case to the administrative court.
The UFC-Que Choisir refers to article 1520 of the General Tax Code, which states: “The TEOM is a tax intended to cover the expenses of the household waste collection and treatment service…”
Case law: “The sole purpose of TEOM is to cover the expenses incurred by the municipality for the collection and treatment of household waste”.
As a result, administrative justice does not allow a primitive budget voted with a surplus balance sheet, explains UFC President Jacques Fleury.
However, the UFC conducted a survey on “Waste treatment 2019”. Concerning the Metropolis of Greater Nancy, the association makes a small calculation.
Report 2018 :
– 30 241 955 € collected by TEOM in 2018
– 29 750 000 € of collection forecast
– 24 410 891 € of planned operating expenses
– 2 870 000 € of special royalties to be deducted from expenses
-29,750,000 / (24,410,891-2,870,000) = 138 = +38% of surplus budgeted and voted by the metropolitan council.
“This vote is void” states the association.
Moreover, the Metropolis is aware of the risk of contesting the budgeted surplus. Thus, the presentation report of the 2019 initial budget clearly states: “Consequently, the surplus of TEOM revenue over expenditure (…) would be 13.51%, i.e. a level that could be challenged by the administrative judge. »
“Thus, in accordance with the provisions of Article R 77-12-4 of the Code of Administrative Justice, we ask:
-The reimbursement of the household waste collection tax to all the Great Nancy residents who paid it in 2018
A beautiful Christmas gift” concludes the UFC-Que Choisir.
These figures are contested by La Métropole de Nancy. The administrative court could therefore decide the dispute.