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ECLI:BE:CASS:2020:CONC.20200102.1N.1 ECLI:BE:CASS:2020:CONC.20200102.1N.1 Généré par l'IA

Court holds reduced waste tax rate applies only if taxpayer proves meeting specific weight percentage conditions.

Numéro de cause ECLI:BE:CASS:2020:CONC.20200102.1N.1
Autorité / Tribunal
Juridiction Belgique (BE)
Date de la décision
Issue du litige Admis (Allowed)
Ouvrir la source officielle Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The Cour de cassation upheld the conclusion that the standard waste tax rate applies unless the taxpayer proves compliance with specific weight percentage thresholds. The taxpayer argued for a reduced rate but failed to provide evidence that the waste stream met the statutory weight criteria. Consequently, the court ruled that the burden of proof rests entirely on the taxpayer to demonstrate adherence to the reduced rate conditions.

Regeste Legislator

Généré par l'IA

Article 47, §2, 7° of the Waste Decree; Article 47, §2, 38° of the Waste Decree: The reduced tax rate is applicable only if the taxpayer bears the burden of proof to demonstrate that the waste stream meets the specific weight percentage requirements established by law.

Mots-clés

Généré par l'IA
waste tax rate burden of proof weight percentage thresholds Vlaams Gewest Afvalstoffendecreet fardeau de la preuve du contribuable taxe de ramassage des ordures taxes d'épuration des eaux

Dispositions légales citées

Généré par l'IA
Article 47, §2, 7° of the Waste Decree
Decreet Vlaamse Raad - 02-07-1981 - Art. 47 - 30
Article 47, §2, 38° of the Waste Decree
Decreet Vlaamse Raad - 02-07-1981 - Art. 47 - 30
Généré par l'IA
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Texte complet

Fiche

Het tarief vermeld in artikel 47, §2, 7° Afvalstoffendecreet geldt als

het gewone heffingstarief voor het storten van afvalstoffen op een stortplaats

vergund voor bedrijfsafvalstoffen; de heffingsplichtige die zich op het

verlaagde tarief wil beroepen heeft de bewijslast dat hij de bij artikel

47, §2, 38° Afvalstoffendecreet vastgelegde gewichtspercentages heeft

nageleefd (1). (1) Zie concl. OM.

Thesaurus CAS:

GEMEENSCHAPS- EN GEWESTBELASTINGEN

Vrije woorden:

Gewestbelastingen - Vlaams Gewest - Afvalstoffendecreet - Milieuheffing

- Verlaagd tarief - Voorwaarden - Bewijslast

Wettelijke bepalingen:

Decreet Vlaamse Raad - 02-07-1981 - Art. 47 - 30

ELI link Pub nr 1981001184