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5. Taxation of household or similar waste collection
The taxes studied here relate to the collection of household or similar waste. This excludes hazardous industrial waste, the collection of which is the exclusive responsibility of the producer (the term we use to designate the person who produces the waste). Household or similar waste is collected by local public services organized by municipalities or their groupings.
The French Environment Code defines the general concept of waste as "any substance or object, or more generally any movable asset, which the holder discards or intends or is obliged to discard" (C. env., art. L. 541-1-1).
The same code also gives a definition for each category of waste in article R. 541-8 (see table
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Taxation of household or similar waste collection
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Bibliography
Standards and norms
- Energy management. 32 p., ISO, https://www.iso.org/fr/standard/69426.html - ISO 50001 - 2018
Regulations
Law no. 95-101 of February 2, 1995 on strengthening environmental protection (JORF no. 29 of February 3, 1995).
Loi n° 2008-757 du 1 er août 2008 relative à la responsabilité environnementale et à diverses dispositions d'adaptation au droit communautaire dans le domaine de l'environnement, known as the "Barnier law" (JORF n° 0179 du 2 août 2008)....
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Directorate General of Customs and Excise...
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