It is common for a municipality to adopt a tax regulation in the event of the presence of wind turbines on its territory. This regulation will in principle tax an amount per mast or per wind turbine, sometimes depending on the power of the latter.
The legality of this taxation can be challenged on the basis of several arguments, including, in particular, the unenforceability of the tax regulation (irregular advertising), non-compliance with Articles 10 and 11 of the Belgian Constitution (principles of equality and non-discrimination, non-compliance with the principle of the motivation of administrative acts, exceeding the municipality’s fiscal autonomy, etc.).
