Recently, the European Parliament has decided to include a specific reference to “Enhanced Landfill Mining” (ELFM) in the Landfill Directive proposing a regulatory framework for ELFM so as to permit the retrieval of secondary raw materials that are present in existing landfill sites. Recent studies are supporting ELFM since they consider that landfill mining would be economically feasible only if combined with energy recovery (i.e., waste-to-energy, WtE) and if a wide range of materials are recovered (i.e., waste-to-materials, WtM). In this study, a combined material (landfill mining) and energy (advanced WtE) recovery is proposed where the excavated waste (MSW refuse) can be directly recycled or pretreated and used in the production of refuse-derived fuel (RDF) for an advanced (gasification-based) WtE plant producing power and heat. Both material and energy recovery are challenging in the circular economy since contributes to a loop-closing objective in human activities. An exhaustive assessment of each particular landfill site must be carried out in order to determine the profitability of the ELFM.