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Circular economy – is our tax system ready?

8 February 2022 16:00 - 17:00

The next SDG Academy by ASI during the 'Circular Week' will dive deep into SDG 12 – responsible consumption and production.

Essential to achieving SDG 12 – responsible consumption and production – is to create incentives for businesses to work in a circular manner. Circular business models move away from traditional concepts such as ownership and volume fees, meaning that instead of selling products to a user, they are leased and taken back afterwards. 

VU researchers together with consultancies EY and Royal HaskoningDHV concluded that the new cabinet must provide certainty for entrepreneurs and consumers with a clear long-term policy on tax effects in greening, reducing emissions and introducing circular business models. In this panel discussion, we will discuss what needs to be done to stimulate a circular economy through changing the tax system at both the European and domestic level.


Jan Gooijer is Assistant Professor Tax Law at the Vrije Universiteit Amsterdam and deputy-judge at the Rechtbank Noord-Holland. Jan obtained a PhD from the Vrije Universiteit Amsterdam for his thesis on the place of residence of companies under treaties for the avoidance of double taxation. Jan is board member of the Amsterdam Zuidas Institute for Financial Law and Company Law and participates in the research institute Climate Change, Corporations and the Law. He regularly contributes in various journals to discussions on national and international tax law. His current research focuses on the impact of the transition to circular business models for the tax obligations of enterprises. From 1997 to 2012, Jan worked as a tax advisor at PwC, with a specialisation in Dutch corporate income tax and international tax law.

Henriette Scholte graduated in International Institutional Law at Leiden University. After graduating, she opted for a professional carreer in the accountancy and tax consultancy. She worked for several consultancy firms. Later on she decided to specialize in the legal consultancy and focused on the real estate branch in Spain, working as an independent self-employed consulent. On returning to the Netherlands, Henriette started to work for the Dutch Tax Authorities as a VAT-specialist. In 2018, she began her PhD-research on the influence of VAT on the transition towards the circular economy at the Vrije Universiteit Amsterdam. Next to her work as VAT-specialist and her research work, she participates in advisory committees in relation to research on the transition towards the circular economy and circular business models. 

Albert Bomer is a full professor of tax & technology at the VU Amsterdam (since April 2020). From April 2017 to October 2020, he was an endowed professor of indirect tax at the VU Amsterdam. Since 2013, he has also been affiliated with Tilburg University. Between 2005 – 2018 he worked as a National VAT Policy Coordinator at the Dutch Ministry of Finance. He has published and lectured extensively on Tax Law, European Union law, tax assurance and tax & technology. He supervises several research programs in the field tax & technology and indirect taxes. 

  • 16.00 Intro Circular Economy by Philipp Pattberg
  • 16.05 Keynote Dr. Jan Gooijer
  • 16.25 Panel Discussion with Prof. Albert Bomer, Dr. Jan Gooijer and Henriette Scholte
  • 16.55 Wrap up and closing

About Circular economy – is our tax system ready?


  • 8 February 2022


  • 16:00 - 17:00

Organized by

  • SDG Academy by Amsterdam Sustainability Institute (ASI) and Active8 Planet


  • English

Would you like to know more?

Get in touch with ASI coordinator Neele van den Bongardt

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