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The garbage collection tax (TEOM) covers all built properties subject to the property tax. It is not a fee for service rendered, but a charge to which an owner is subject when he has property situated in a municipality.
"Therefore, it is not possible to exempt temporarily vacant premises due to the personal situation of the occupant (eg sale of the property, travel abroad ...)," recalls the Ministry of Finance of France..
TEOM does not apply to permanently tax-exempt properties and to dwellings in an area where service is not provided, unless the community decides otherwise.