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Taking the case of bicycle provider Swapfiets, the paper highlights that under current legislation, PaaS businesses are required to pay more VAT over the lifetime of a product than their linear counterparts, and that strict eligibility criteria prevents them from applying the reduced rate of VAT. It also determines the pitfalls of basing asset financing conditions on an assumption of linear depreciation, which we know to be inaccurate in PaaS models that engage in regular repair and maintenance. This publication determines that to navigate this issues businesses are incentivised to renege some of their circular ambitions, and so legislative change and new financing norms are recommended instead.\u003C/p>\u003Cp id=\"\">‍\u003C/p>\u003Cp id=\"\">You can also find the Dutch version of this report on \u003Ca href=\"https://www.abnamro.nl/nl/zakelijk/insights/index.html\">the Insights page of ABN AMRO Bank.\u003C/a>\u003C/p>",[128],{"name":129,"type":130,"value":131},"Making cycling circular - The case of Swapfiets - White paper.pdf","link","https://ce-assets.prod.circularity-gap.world/Making_cycling_circular_The_case_of_Swapfiets_White_paper_db129aa5f3.pdf","published",false,[135,141,147,152],{"id":136,"title":137,"type":84,"image":138,"isCE":139,"edit":133,"date":140},"4fT3","Promoting Sustainable Practices and Worker Protection in Bangladesh’s Jhut Sector: Policy Pathways for a Circular Textile Economy","https://kh-assets.prod.circularity-gap.world/main-image/WeAm8DISb89Yfij7.jpg",true,"2026-06-18T08:34:46.954Z",{"id":142,"title":143,"type":144,"image":145,"isCE":139,"edit":133,"date":146},"n_RZ","Food waste to omega-3","business_case","https://kh-assets.prod.circularity-gap.world/main-image/WsYU7jtQ0XVZ-zgY.jpg","2026-06-09T12:01:08.294Z",{"id":148,"title":149,"type":144,"image":150,"isCE":139,"edit":133,"date":151},"0gqD","Reducing e-waste through circular device management \n","https://kh-assets.prod.circularity-gap.world/main-image/pSCf6c4oQ2hDUdcK.jpg","2026-06-09T10:26:15.086Z",{"id":153,"title":154,"type":144,"image":155,"isCE":139,"edit":133,"date":156},"J0jV","Reducing food waste through B2B surplus trading platforms","https://kh-assets.prod.circularity-gap.world/main-image/2UKtqTyExw0fHSbD.jpg","2026-06-09T10:25:59.641Z",{"likeCount":123,"isLiked":133}]