Judgment of the Court of Justice in the case Čistoća.

Article 14 and Article 15(1) of Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives must, as EU law currently stands, be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which, for the purposes of financing an urban waste management and disposal service, provides for a price calculated on the basis of an estimate of the volume of waste generated by users of that service, and not on the basis of the quantity of waste which they have actually produced and presented for collection, as well as for the payment by users, in their capacity as waste holders, of an additional levy intended to finance capital investments necessary for the processing of waste, including the recycling thereof. It is, however, incumbent on the referring court to verify, on the basis of the matters of fact and law placed before it, whether this results in the imposition on certain ‘holders' of costs which are manifestly disproportionate to the volumes or nature of the waste that they are liable to produce. Accordingly, the national court may take into account, inter alia, criteria relating to the type of property that the users occupy, its surface area and use, the productive capacity of the ‘holders', the volume of the containers provided to the users, and the frequency of collection, in so far as those parameters are liable to have a direct impact on the amount of the costs of waste management.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


Gerelateerde artikelen