Does our foundation have to pay waste disposal tax?

Questioner

I have been an official foundation board member (registered with the Chamber of Commerce) (treasurer) of a small community center since 2017. The foundation receives an annual subsidy from the municipality of up to €5,000. [Private individuals and organizations can apply for a subsidy for activities in the social basis that are aimed at increasing the self-reliance and self-reliance of Amsterdam residents. The community center is run entirely by volunteers (including the 2 board members). Rent is paid, as well as gas and electricity, water money (no water board tax!), contents and fire and management liability insurance. In addition to low-threshold activities for which the community center and the subsidy are intended, the space is also rented out per half day to private individuals or organizations for parties, meetings, workshops, etc. The rental income serves to pay the fixed costs, although the income is too low for that, so the subsidy is also used for that. Officially, the subsidy may not be used there, but the municipality knows about it and allows it anyway. The foundation has a Business ING bank account, there is actually no reserve and we can be happy if we have a positive balance at the end of December: in January we receive the annual subsidy. We are not liable for VAT. We do not pay national or local taxes. During the corona lockdown periods, the municipality supported us with substantial subsidy amounts. The foundation has an open kitchen where cooking can be done: once a month a meal is prepared for about 20 guests, so this is normal household waste, which is dumped in the nearby underground container. Now the question: I recently received three assessments from the Municipality for the foundation: waste tax 2021, 2022, 2023 Total € 1335 Date of assessment 31-12-2023 First payment date: 31-01-2024 Final payment date 29-02-2024 Objection possible up to 6 weeks after 31-12-2023 QUESTION: Does it make sense to file an objection and if so, on what grounds?

Lawyer

Regarding waste disposal tax, there are different rules that depend on local legislation. In general, these taxes are applied to households and not to foundations or companies. It is best to contact the municipality where the foundation is located to clarify which different taxes apply. It might also be useful to mention that there is a difference between waste disposal tax and cleaning fees. Waste disposal tax is a mandatory tax for all households, while cleaning fees can be levied by municipalities for the collection and processing of commercial waste.