{"id":708566,"date":"2026-04-27T19:44:22","date_gmt":"2026-04-27T17:44:22","guid":{"rendered":"https:\/\/kohenavocats.com\/ce-conseil-detat-17-04-2026-n-496999\/"},"modified":"2026-04-27T19:44:22","modified_gmt":"2026-04-27T17:44:22","slug":"ce-conseil-detat-17-04-2026-n-496999","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/zh-hans\/ce-conseil-detat-17-04-2026-n-496999\/","title":{"rendered":"CE &#8211; Conseil d&#8217;\u00c9tat &#8211; 17\/04\/2026 &#8211; n\u00b0 496999"},"content":{"rendered":"<div class='article-content'>\n<p>Le Conseil d\u2019\u00c9tat, dans un arr\u00eat du 17 avril 2026, pr\u00e9cise la qualit\u00e9 pour agir dans les litiges relatifs \u00e0 la taxe d\u2019enl\u00e8vement des ordures m\u00e9nag\u00e8res. Un propri\u00e9taire a obtenu du tribunal administratif la d\u00e9charge de cette taxe pour l\u2019ann\u00e9e 2019. La communaut\u00e9 de communes, b\u00e9n\u00e9ficiaire l\u00e9gal de l\u2019imp\u00f4t, a form\u00e9 un pourvoi en cassation contre ce jugement. La question de droit centrale portait sur la recevabilit\u00e9 de son recours et la r\u00e9gularit\u00e9 des condamnations prononc\u00e9es \u00e0 son encontre. Le juge de cassation a d\u00fb d\u00e9terminer si cet \u00e9tablissement public intercommunal avait qualit\u00e9 de partie en premi\u00e8re instance.<\/p>\n<p>Le juge rappelle que la taxe d\u2019enl\u00e8vement des ordures m\u00e9nag\u00e8res est un imp\u00f4t local \u00e9tabli et recouvr\u00e9 par les services de l\u2019\u00c9tat. Il \u00e9nonce que <em>&#8221; ces services ont seuls qualit\u00e9 pour agir dans les litiges auxquels peuvent donner lieu l\u2019assiette et le recouvrement de la taxe d\u2019enl\u00e8vement des ordures m\u00e9nag\u00e8res &#8220;<\/em> (point 2). Il en d\u00e9duit que la communaut\u00e9 de communes, simple b\u00e9n\u00e9ficiaire, n\u2019\u00e9tait pas partie en premi\u00e8re instance. Son pourvoi contre l\u2019article pronon\u00e7ant la d\u00e9charge est donc irrecevable.<\/p>\n<p>Cette solution circonscrit strictement le droit d\u2019agir au comptable public charg\u00e9 du recouvrement. Elle exclut toute action directe de la collectivit\u00e9 locale b\u00e9n\u00e9ficiaire sur le fond de l\u2019imposition. La port\u00e9e de cette r\u00e8gle est de clarifier le r\u00e9gime contentieux de cette taxe, en le rapprochant de celui des imp\u00f4ts directs locaux classiques. Le juge affirme ainsi une logique de repr\u00e9sentation de l\u2019\u00c9tat, gardien exclusif de l\u2019assiette fiscale.<\/p>\n<p>Sur la condamnation aux frais irr\u00e9p\u00e9tibles, le juge censure le tribunal pour avoir mis une somme \u00e0 la charge de la communaut\u00e9 de communes. Il consid\u00e8re que le tribunal a commis <em>&#8221; une erreur de droit en mettant une somme \u00e0 sa charge au titre de l\u2019article L. 761-1 &#8220;<\/em> (point 3). Une partie qui n\u2019a pas la qualit\u00e9 de partie ne peut \u00eatre condamn\u00e9e \u00e0 payer des frais d\u2019instance. Cette annulation partielle illustre la rigueur proc\u00e9durale impos\u00e9e par le juge de cassation.<\/p>\n<p>La valeur de cet arr\u00eat est double. Il s\u00e9curise le contentieux en d\u00e9signant un interlocuteur unique, le service de l\u2019\u00c9tat. Il prot\u00e8ge les collectivit\u00e9s contre des condamnations financi\u00e8res prononc\u00e9es dans une instance o\u00f9 elles ne sont pas parties. La port\u00e9e pratique est imm\u00e9diate pour les juges du fond, qui doivent v\u00e9rifier la qualit\u00e9 pour agir avant toute condamnation. La d\u00e9cision confirme ainsi la nature strictement fiscale de cette taxe, distincte d\u2019une redevance pour service rendu.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le Conseil d\u2019\u00c9tat, dans un arr\u00eat du 17 avril 2026, pr\u00e9cise la qualit\u00e9 pour agir dans les litiges relatifs \u00e0 la taxe d\u2019enl\u00e8vement des ordures m\u00e9nag\u00e8res. Un&#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":4833,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7593],"tags":[],"class_list":["post-708566","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridictions-administratives"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CE - Conseil d&#039;\u00c9tat - 17\/04\/2026 - n\u00b0 496999 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"Le Conseil d\u2019\u00c9tat, dans un arr\u00eat du 17 avril 2026, pr\u00e9cise la qualit\u00e9 pour agir dans les litiges relatifs \u00e0 la taxe d\u2019enl\u00e8vement des ordures m\u00e9nag\u00e8res. 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