Nouvelle taxe sur l'eau à Bruxelles: beaucoup de travail en perspective pour les entreprises
Les eaux à usage autre que domestique sont celles utilisées pour la réalisation d'une série d'activités énumérées en annexe de l'Ordonnance, c'est-à-dire les eaux utilisées par les entreprises de toute nature et notamment industrielles.
L'Ordonnance prévoit cependant que les entreprises occupant moins de sept personnes sont assimilées au régime des eaux usés à usage domestique.
Pour les eaux à usage domestique, la taxe est fixée à 14 F par m3 d'eau usée déversée.
D'une logique implacable, le législateur a décidé que le volume d'eau déversée était présumé égal au volume d'eau porté en compte au cours de la période imposable par le distributeur d'eau. Autrement dit, l'eau déversée équivaut à l'eau consommée... C'est donc aux distributeurs d'eau que revient la tâche de prélever la taxe lors de chaque décompte de fourniture d'eau. Le distributeur d'eau est, ensuite, tenu de payer à la Région, le quinzième jour de chaque mois, les sommes recueillies le mois précédent. L'Ordonnance prévoit une petite rétribution au profit des distributeurs d'eau en contrepartie de l'important surcroît de travail que leur impose cette nouvelle taxe.
La taxe sur les eaux usées autres que domestiques, est calculée suivant la formule cabalistique suivante: T= alpha x Vr + Béta x CP .
Nous ne donnerons pas ici la signification de tous les paramètres. Que l'on sache simplement que cette formule permet de moduler le coût de la taxe suivant la charge polluante (CP ) des eaux déversées. En simplifiant, on peut dire que, plus la charge polluante de l'eau est élevée, plus la taxe est élevée.
Les entreprises qui déversent de l'eau sont...
Pour continuer la lecture
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