26. VAT in a circular economy

This report illustrates the relation between VAT and the circular economy and provides several indications where VAT can play a role in the transtion from a linear towards a circular model. Concrete examples are repair services of clothing (textile), bikes and shoes, intensification of the use of cars and bikes (transport), second-hand goods in general, as well as some measures in the construction and food industry. The report zooms in on several techiques that are being applied on VAT (like a reduced tarif) and shows at which policy level een adaptiation to the legislation could be feasible (member state or EU).