{"id":4205,"date":"2012-07-12T08:43:55","date_gmt":"2012-07-12T08:43:55","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=4205"},"modified":"2023-08-09T11:34:17","modified_gmt":"2023-08-09T11:34:17","slug":"household-waste-tax","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/","title":{"rendered":"The tax on household waste in commercial leases"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.19.5″ custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.19.5″ _module_preset=”default” background_enable_mask_style=”on” background_mask_style=”wave” background_mask_color=”rgba(0,0,0,0.08)” custom_padding=”||6px|||” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_circle_counter title=”Estimated reading time (in minutes)” number=”2″ percent_sign=”off” _builder_version=”4.19.5″ _module_preset=”default” title_font=”Amiri||||||||” max_width=”137px” global_colors_info=”{}”][\/et_pb_circle_counter][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=”row” _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2012\/07\/bisgodwinarticle.jpg” title_text=”bisgodwinarticle” _builder_version=”4.21.0″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″][\/et_pb_image][et_pb_text admin_label=”Text” _builder_version=”4.21.0″ text_font=”Amiri||||||||” header_2_font=”Amiri||||||||” header_3_font=”Amiri||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

\n

Garbage Tax Liability in Commercial Leases<\/span><\/h2>\n

With regard to the\u00a0<\/span>tax for the removal of\u00a0\u00a0<\/span><\/a><\/span>household<\/span><\/span><\/a>\u00a0waste \u00a0in commercial premises, the responsibility lies by default with the lessor, unless otherwise stipulated in the lease contract.\u00a0<\/span><\/span>In the absence of such a provision, the tenant is not required to reimburse this tax, and the lessor cannot demand reimbursement.<\/span><\/p>\n

In a significant judgment of the 3rd civil chamber of the Court of Cassation of June 13, 2012, a tenant of a commercial lease was ordered to reimburse the household waste collection tax imposed by\u00a0\u00a0<\/span>the\u00a0<\/span>\u00a0owner.\u00a0Despite the lessee’s objection, the court first recognized the recoverable nature of the tax on the basis of the non-exhaustive nature of the list of recoverable charges mentioned in the lease.\u00a0However, the Court of Cassation overturned this decision, emphasizing that the reimbursement of the tax on household waste is only applicable if it is expressly provided for in the commercial lease.<\/span><\/p>\n

Clarifying the reimbursement of household waste tax in commercial leases<\/span><\/h2>\n

In this judgment, the Court of Cassation reaffirmed that the reimbursement of the tax for the removal of household waste is subject to the presence of an explicit stipulation in the commercial lease.\u00a0In the absence of such a provision, the lessor cannot demand reimbursement from the tenant.<\/span><\/p>\n

This clarification serves to protect tenants from unforeseen financial burdens and establishes a clear legal framework for the allocation of responsibilities in commercial leases.\u00a0He emphasizes the importance of careful consideration and drafting of rental agreements to meet the specific obligations of each party, including the reimbursement of taxes.<\/span><\/p>\n

Lawyers, such as Gr\u00e9gory Damy, a business law lawyer based in Nice, recognize the importance of this decision to ensure a fair distribution of costs between landlords and tenants.\u00a0By emphasizing the need for an express clause in the lease contract, the Court of Cassation protects tenants from unjustified requests for reimbursement of the tax on household waste.<\/span><\/p>\n

This decision reminds landlords and tenants to review and clarify the terms of their commercial lease agreements.\u00a0It emphasizes the importance of transparency and mutual understanding in establishing the financial obligations associated with the property, including taxes and fees related to waste management.<\/span><\/p>\n

DAMY law firm<\/span><\/a><\/p>\n<\/div>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

Garbage Tax Liability in Commercial Leases With regard to the\u00a0tax for the removal of\u00a0\u00a0household\u00a0waste \u00a0in commercial premises, the responsibility lies by default with the lessor, unless otherwise stipulated in the lease contract.\u00a0In the absence of such a provision, the tenant is not required to reimburse this tax, and the lessor cannot demand reimbursement. In a […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[288,310],"tags":[],"class_list":["post-4205","post","type-post","status-publish","format-standard","hentry","category-other","category-tax-law"],"yoast_head":"\nThe tax on household waste in commercial leases - Soci\u00e9t\u00e9 d'avocats Damy<\/title>\n<meta name=\"description\" content=\"Household Waste Tax This ruling serves as a reminder to both lessors and tenants to review and clarify the terms of their\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The tax on household waste in commercial leases - Soci\u00e9t\u00e9 d'avocats Damy\" \/>\n<meta property=\"og:description\" content=\"Household Waste Tax This ruling serves as a reminder to both lessors and tenants to review and clarify the terms of their\" \/>\n<meta property=\"og:url\" content=\"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"Soci\u00e9t\u00e9 d'avocats Damy\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/niceavocats.fr\/\" \/>\n<meta property=\"article:published_time\" content=\"2012-07-12T08:43:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-08-09T11:34:17+00:00\" \/>\n<meta name=\"author\" content=\"Kevin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kevin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/\"},\"author\":{\"name\":\"Kevin\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/person\/e040acb2856efaa1e114d0e7a92a3870\"},\"headline\":\"The tax on household waste in commercial leases\",\"datePublished\":\"2012-07-12T08:43:55+00:00\",\"dateModified\":\"2023-08-09T11:34:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/\"},\"wordCount\":728,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization\"},\"articleSection\":[\"Other\",\"Tax law\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/\",\"url\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/\",\"name\":\"The tax on household waste in commercial leases - Soci\u00e9t\u00e9 d'avocats Damy\",\"isPartOf\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#website\"},\"datePublished\":\"2012-07-12T08:43:55+00:00\",\"dateModified\":\"2023-08-09T11:34:17+00:00\",\"description\":\"Household Waste Tax This ruling serves as a reminder to both lessors and tenants to review and clarify the terms of their\",\"breadcrumb\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The tax on household waste in commercial leases\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#website\",\"url\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/\",\"name\":\"Soci\u00e9t\u00e9 d'avocats Damy\",\"description\":\"Justice - Confiance - Efficacit\u00e9\",\"publisher\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization\",\"name\":\"Soci\u00e9t\u00e9 d'Avocats DAMY\",\"alternateName\":\"Gr\u00e9gory DAMY\",\"url\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/04\/damylogo-1.png\",\"contentUrl\":\"https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/04\/damylogo-1.png\",\"width\":1890,\"height\":1417,\"caption\":\"Soci\u00e9t\u00e9 d'Avocats DAMY\"},\"image\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/niceavocats.fr\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/person\/e040acb2856efaa1e114d0e7a92a3870\",\"name\":\"Kevin\",\"url\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/author\/kevin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The tax on household waste in commercial leases - Soci\u00e9t\u00e9 d'avocats Damy","description":"Household Waste Tax This ruling serves as a reminder to both lessors and tenants to review and clarify the terms of their","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/","og_locale":"en_US","og_type":"article","og_title":"The tax on household waste in commercial leases - Soci\u00e9t\u00e9 d'avocats Damy","og_description":"Household Waste Tax This ruling serves as a reminder to both lessors and tenants to review and clarify the terms of their","og_url":"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/","og_site_name":"Soci\u00e9t\u00e9 d'avocats Damy","article_publisher":"https:\/\/www.facebook.com\/niceavocats.fr\/","article_published_time":"2012-07-12T08:43:55+00:00","article_modified_time":"2023-08-09T11:34:17+00:00","author":"Kevin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Kevin","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/#article","isPartOf":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/"},"author":{"name":"Kevin","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/person\/e040acb2856efaa1e114d0e7a92a3870"},"headline":"The tax on household waste in commercial leases","datePublished":"2012-07-12T08:43:55+00:00","dateModified":"2023-08-09T11:34:17+00:00","mainEntityOfPage":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/"},"wordCount":728,"commentCount":0,"publisher":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization"},"articleSection":["Other","Tax law"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/","url":"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/","name":"The tax on household waste in commercial leases - Soci\u00e9t\u00e9 d'avocats Damy","isPartOf":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#website"},"datePublished":"2012-07-12T08:43:55+00:00","dateModified":"2023-08-09T11:34:17+00:00","description":"Household Waste Tax This ruling serves as a reminder to both lessors and tenants to review and clarify the terms of their","breadcrumb":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/household-waste-tax\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/gregorydamy.niceavocats.fr\/en\/"},{"@type":"ListItem","position":2,"name":"The tax on household waste in commercial leases"}]},{"@type":"WebSite","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#website","url":"https:\/\/gregorydamy.niceavocats.fr\/en\/","name":"Soci\u00e9t\u00e9 d'avocats Damy","description":"Justice - Confiance - Efficacit\u00e9","publisher":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/gregorydamy.niceavocats.fr\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization","name":"Soci\u00e9t\u00e9 d'Avocats DAMY","alternateName":"Gr\u00e9gory DAMY","url":"https:\/\/gregorydamy.niceavocats.fr\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/logo\/image\/","url":"https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/04\/damylogo-1.png","contentUrl":"https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/04\/damylogo-1.png","width":1890,"height":1417,"caption":"Soci\u00e9t\u00e9 d'Avocats DAMY"},"image":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/niceavocats.fr\/"]},{"@type":"Person","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/person\/e040acb2856efaa1e114d0e7a92a3870","name":"Kevin","url":"https:\/\/gregorydamy.niceavocats.fr\/en\/author\/kevin\/"}]}},"_links":{"self":[{"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/posts\/4205","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/comments?post=4205"}],"version-history":[{"count":0,"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/posts\/4205\/revisions"}],"wp:attachment":[{"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/media?parent=4205"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/categories?post=4205"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/tags?post=4205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}