Legal Question about Waste Tax?

Questioner

For the past ten years I have rented an upstairs apartment. It was an apartment above a shop. I was also registered with the municipality there. The shop and the apartment had the same address. My mail also arrived at the shop. Together with the shop we had a grey container. I always put my waste in there. I have never had a grey or green container myself. The bill for the grey container was paid by the shop owner. Now I moved to another municipality a few months ago. Last month I suddenly received a waste tax from my old municipality for the year 2013, asking me to pay the total amount. This while I have never received a waste tax from this municipality in the past ten years. In this municipality they pay a fixed amount per year for waste tax. Last week I suddenly received a waste tax for the year 2012. With an invoice stating that it also had to be paid. Is this allowed? I have never had a container, the shop and the apartment have the same address. And is there a limitation period for these types of levies? I can't find this anywhere.

Lawyer

Every Dutch citizen is required to pay waste disposal tax for the collection of household waste. This tax is used to pay for the processing of the waste, among other things. You delivered your waste to the shop and they delivered their business waste to the collector. But because waste disposal tax must also be paid for each plot of land, with a residential destination, you have 'missed out' because it concerns the same address here. Incidentally, the limitation period for such assessments is 5 years. In many municipalities it is also regulated that commercial waste and household waste must be collected separately. Often included in a waste regulation or the General Local Regulation. The shop owner should have been aware of this. The municipality forgot to send you a tax assessment when you were still registered at this address and they have up to 5 years after you have been deregistered to still impose the assessment. If you do not agree with this and can provide good arguments for an objection, I would certainly do so.