November 29
2021
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Anjum Shabbir
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7th February 2020
Competition & State Aid

Fluffs in Wallonian landfill – State aid investigation into tax treatment

The operator of Mont-Saint-Guilbert’s Technical Landfill Centre in Wallonia had been filling the landfill with ‘fluffs’ (residues of plastic and other materials), for which it obtained several registrations and successive usage certificates from the public authorities.

The Commission received a complaint that these operations were classed and taxed incorrectly as waste recovery operations, but were in fact disposal operations, the latter requiring a lower regional tax rate to be paid due to it being more environmentally friendly.

The Commission has opened an in-depth investigation to see whether this tax treatment gave the operator a selective advantage over its competitors, which if true, would make it State aid under the

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