Welcome to ERA – Academy of European Law

Year: 2025

Topic

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.

Speaker

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.

Package

• Video presentation
• Audio podcast version
• Duration: 43 minutes
• Links to all relevant sources of law
• Access for 12 months after purchase
• Includes standard version and certified version eligible for CPD points

Filmed at ERA's Annual Conference on European VAT Law 2025, Online, 28 - 29 November 2025.

Access

To obtain immediate access to this e-presentation, please pay by credit card. You can also pay by invoice (bank transfer) but access will only be granted when payment has been received. For multiple registrations, please click here.

Certified Version eligible for CPD points

This version requires you to view the full e-presentation and to take a short quiz at the end. A certificate can then be issued entitling you to CPD points in selected jurisdictions.

If you would like to claim a certificate please send your request to elearning@era.int.

Area of Law: Tax Law

Language: English

Article-no.: 125P084

Price: 20,00 EUR