No big night is expected for the inhabitants of the Lyon agglomeration on the garbage tax front. The Minister of Economy, Finance and Recovery has, in fact, appealed against the sentence handed down by the Lyon administrative court of October 2020, opening the right to reimbursement of 387 million euros, an amount corresponding to the garbage tax levied to metropolitan taxpayers in 2016, 2017 and 2018, by the Metropolis. And it is on the cable, at the end of the statutory deadline to present a two-month appeal, that the ministry pressed the button.
It will be recalled that the Canol taxpayers association obtained the principle of refund as part of a historic action for “recognition of rights”. In question, an overbilling of approximately 20% of the household waste collection tax (TEOM) paid in property taxes (and re-billed to tenants, if applicable) relative to the estimated cost of the service provided (garbage collection and treatment ).
But while the appeal, in classical litigation, does not suspend the effects of a judgment rendered in the first instance, it is quite different in terms of class action with a lot at stake. Therefore, we will have to wait about 11 months, the average time to obtain a judgment, to know how the state will eat. In doing so, the ministry pulls a pin from hell at the foot of the Metropolis against which, in any case, it could turn for reimbursement of the sum.
It is therefore not necessary to send a short letter to the tax authorities to request a refund from the TEOM. We will have to be patient, especially since a possible appeal to the Council of State, filed by Canol or by the State, would in turn suspend the future decision of the administrative court of appeal. of Lyon.