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Court Ruling: Municipality’s Waste Collection Service Subject to VAT Due to PMD Collection

  • Court case: Rechtbank Den Haag, February 13, 2024, case number SGR 23/1031
  • Municipality performed VAT-taxable service by collecting waste with PMD (Plastic, Metal, and Drink cartons)
  • Date of ruling: June 17, 2024
  • Municipality X was required by Article 10.21 of the Environmental Management Act (Wmb) to collect household waste at least once a week from every property within its jurisdiction
  • As of July 1, 2020, municipalities were required by the Waste Decision to ensure separate collection of household bio-waste, paper, metal, plastic, glass, textiles, hazardous waste, and discarded electrical and electronic equipment

Source: futd.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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