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A waste management company enquired whether the taxable base for landfill tax should be calculated solely on the weight of the original waste or also on the agents added during the stabilisation treatment. The DGT ruled that the total weight of the deposited material must be applied.
This ruling clarifies that the taxable base for landfill tax includes all substances added to the waste for stabilisation purposes, increasing the tax burden for waste management companies using such treatments.
The tax team reviews your specific situation.
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