Sewerage charge: courts rules in favor of student

The Tilburg municipality may not collect the sewerage and waste tax assessments on an inhabitant of a student house in Tilburg who, on January 1, 2011, did not live there as longest serving resident. The student successfully objected to the charges (292.88 euros).

The court in Den Bosch ruled in favor of the student after earlier the court in Breda already did (for the waste disposal levy of 262.22 euros).

If several people share a house the longest serving resident on January 1, 2011 receives the tax assessment. The student concerned, however, wasn’t the longest serving resident but he nevertheless received the tax bill. There was a student in the house who lived there longer but moved out of the house on 12 January.

The student also declared that he first had to pay and he would have to ask his roommates for the money later. However, there was no research being done on the income of the different students. The court said in its statement: “The argument of the Levy Officer that the party concerned – apparently unlike his fellow residents – may be considered able to pay the sewerage charges, fails.”

Meanwhile, the law about waste disposal tax has now changed. In the case of multiple use of a building, such as student houses, the owner / landlord now receives the tax bill, even though he does not reside in the building. The landlord can subsequently pass on these tax costs to its tenants. [MW]

Read the entire court decision (in Dutch).