5. Taxation of household and 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 and similar waste collection
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