On 31 January 2008, the Audiencia Provincial de Tarragona confirmed ruling n° 203/2006 (issued in 2006) in favor of Mr. Fenouillet, concerning the management by the EUCC Les Planes del Rei of the supply of water and the waste collection tax (basuras) in Planas del Rey (Planes del Rei). The Pratdip Town Hall was dismissed on appeal and ordered to pay costs.
1) Nature of the document
- Appeal ruling confirming the first-instance judgment n° 203/2006.
- Subject: legality of the liquidations carried out through the EUCC for water and the basuras tax.
- Scope: decisions approved at the August 2004 Assembly.
2) Parties
- Initial claimant: Mr. Fenouillet.
- Defendants: EUCC Les Planes del Rei and Pratdip Town Hall.
3) Subject of the dispute
- Challenges to the management by the EUCC:
- Water supply to the urbanisation.
- Municipal waste tax (basuras): global payment by the EUCC to the Town Hall and then individual repercussion to property owners.
- Principle recalled: a municipal tax should not be issued or collected by an urbanistic entity.
4) Financial elements
- 2003–2004: “basuras” liquidation of €12,589.06.
- 2004–2005: approved budget of €21,325.
5) Decision
- Appeal rejected: Pratdip Town Hall was dismissed.
- Full confirmation of ruling n° 203/2006 (2006).
- Condemnation to pay costs for the Town Hall.
6) Scope and consequences
- Judicial validation of the irregular nature of the liquidations carried out by the EUCC for water and basuras.
- Reminder that the competence to issue and collect a municipal tax belongs to the Town Hall.
- Illustration of municipal shortcomings that led the EUCC to assume functions belonging to the municipality.
- Victory of Mr. Fenouillet: decision independent from disputes related to the ruling of 23/11/1993.
7) Chronological markers
- 2006: ruling n° 203/2006 (1st instance) in favor of Mr. Fenouillet.
- 31/01/2008: present ruling – confirmation of ruling 203/2006; Town Hall dismissed.
- To be distinguished: the rulings of 25/01/2008 concern the execution of the ruling of 23/11/1993 and are not part of the “Fenouillet” case.
