In her presentation, Cristina Trenta discusses how current EU VAT rules interact with the European Green Deal and the European Commission’s Clean Industrial Deal. She examines the role of taxation – especially VAT –in promoting sustainable consumption and a circular economy. The presentation focuses on the margin scheme for second-hand goods, highlighting how existing VAT rules can penalise waste prevention and reuse. It also explores the Swedish proposal and EU initiatives such as the Right to Repair, arguing for EU-level VAT reforms.
e-Presentation | November 2025 | Learning time: 43 minutes
e-Presentation by Cristina Trenta, Full Professor, Public Law, Research Council, Faculty of Social Sciences, Department of Law, Linnaeus University, Kalmar; Member of the VAT Expert Group of the European Commission.