Karina Kim Egholm Elgaard
Associate Professor
Centre for Legal Studies in Welfare and Market
Karen Blixens Plads 16
2300 København S
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24 Messages on a Sustainable Career in Research at UCPH
Larsen, K. R. (ed.), Wegener, H. C., Stein, A., Bach, A., Williams, A. R., Gall, C., Gravert, C., Gloriam, D. E., Lorenzen, E., Yvanez, E., Cappellini, E., Poulsen, F., Mortensen, J., Bentzen, J. S., Shik, J. Z., Miskowiak, K. W., Elgaard, K. K. E., Jønsson, K. A., Won, K. J., Nørgaard, L. C. & 9 others, , 2020, University of Copenhagen. 31 p.Research output: Book/Report › Report › Communication
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A comparative analysis of VAT grouping schemes from a Nordic perspective - aspects of tax avoidance and fiscal competition
Elgaard, Karina Kim Egholm, 26 May 2017, In: Nordic Tax Journal. 1, 1, p. 1-25 25 p., 1.Research output: Contribution to journal › Journal article › Research › peer-review
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Boganmeldelse: Moms og fast ejendom
Elgaard, Karina Kim Egholm, 31 Mar 2020, In: Ugeskrift for Retsvæsen.B.. U.2020B.103/2, p. 1Research output: Contribution to journal › Literature review › Communication
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Børn som selvstændige skattesubjekter: Børnekonventionen i en dansk skatteretlig kontekst
Elgaard, Karina Kim Egholm, 15 Sep 2020, Hvor din skatt er, vil også ditt hjerte være: Festskrift til Ole Gjems-Onstad 70 år. Bråthen, T., Furuseth, E. & Mikelsen, A. B. (eds.). 1 ed. Oslo: Cappelen Damm Akademisk, p. 229-261 33 p.Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review
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Conference on VAT Grouping and Cost-Sharing: a Critical and Constructive Perspective
Papis-Almansa, Marta Agnieszka, Elgaard, Karina Kim Egholm, Mikelsen, A. & Jensen, D. R., 22 Dec 2020, VAT Grouping and Cost-Sharing: a Critical and Constructive Perspective. Elgaard, K. K. E., Jensen, D. R., Mikelsen, A. & Papis-Almansa, M. (eds.). Copenhagen: Ex Tuto Publishing, p. 3-24 22 p.Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Communication
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Den skatteretlige behandling af nogle familiemæssige forhold set i et relationsretligt perspektiv
Semanda, F. & Elgaard, Karina Kim Egholm, 13 Jun 2017, Ketsch me if you can: Sociale rettigheder og ligestilling. Hyldest til Kirsten Ketscher. Hartlev, M., Jørgensen, S., Aune, H. & Hellum, A. (eds.). København: Karnov Group, p. 329-341 13 p.Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research
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EU Charteret om grundlæggende rettigheders betydning i momsretten
Elgaard, Karina Kim Egholm, 28 Jun 2016, In: Momspanelet. 2016, 6, p. 1-9 9 p., ART.MP20160006.Research output: Contribution to journal › Journal article › Research
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Er momsmæssig afsmitning af koncernselskabers økonomiske virksomhed med levering af fast ejendom i overensstemmelse med EU-retten?
Elgaard, Karina Kim Egholm, 2013, In: Tidsskrift for Skatter og Afgifter. 23, p. 2603-2608 6 p., 312.Research output: Contribution to journal › Journal article › Research
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Etablering i Danmark via danska företag - med fokus på företags-, skatte- och momsrättsliga förhållanden samt arbetsgiverförpliktelser
Elgaard, Karina Kim Egholm, 2010, In: Svensk Skattetidning. 6-7Research output: Contribution to journal › Journal article › Communication
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Fair Taxation and Corporate Social Responsibility
Elgaard, Karina Kim Egholm (ed.), Feldthusen, Rasmus Kristian (ed.), Hilling, A. (ed.) & Kukkonen, M. (ed.), 27 Nov 2019, 1 ed. København: Ex Tuto Publishing. 272 p.Research output: Book/Report › Anthology › Research
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Forskningsbaseret læring og innovativ praksis på jurauddannelsen
Schäfke, W., Kristiansen, B., Elgaard, Karina Kim Egholm & Hølmkjær, M. S., Mar 2018, In: Dansk Universitetspædagogisk Tidsskrift . 13, 24, p. 104-119 16 p.Research output: Contribution to journal › Journal article › Communication
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Grønbog om momssystemets fremtid
Elgaard, Karina Kim Egholm, 2011, In: Skat Udland. 12, 488Research output: Contribution to journal › Journal article › Communication
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Handicapkonventionens betydning for dansk momsret
Elgaard, Karina Kim Egholm, 14 Dec 2017, Momsloven 50 år: festskrift i anledning af 50 års jubilæet for Danmarks første momslov. Elgaard, K. K. E., Jensen, D. R. & Stensgaard, H. (eds.). København: Ex Tuto Publishing, p. 105-151 47 p.Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research
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Håndbog om beskatning af lønindkomst - og lønmodtagerfradrag
Elgaard, Karina Kim Egholm, 2011, 1. ed. København: Magnus Informatik. 338 p.Research output: Book/Report › Book › Communication
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Håndbog om beskatning af lønindkomst - og lønmodtagerfradrag
Elgaard, Karina Kim Egholm, 2012, 3. ed. Magnus Informatik. 358 p.Research output: Book/Report › Book › Communication
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Håndbog om beskatning af lønindkomst og lønmodtagerfradrag
Elgaard, Karina Kim Egholm, 2012, 2. ed. Magnus Informatik.Research output: Book/Report › Book › Communication
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Håndbog om beskatning af lønindkomst og lønmodtagerfradrag
Elgaard, Karina Kim Egholm, 2012, 4. ed. Magnus Informatik.Research output: Book/Report › Book › Communication
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Interaktionen mellem momsretten og indkomstskatteretten
Elgaard, Karina Kim Egholm, May 2016, 1 ed. København: Djøf Forlag. 514 p.Research output: Book/Report › Book › Research
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Interaktionen mellem momsretten og indkomstskatteretten i forhold til hjemmel og EU-ret - det danske eksempel
Elgaard, Karina Kim Egholm, 2016, København: Det Juridiske Fakultet. 385 p.Research output: Book/Report › Ph.D. thesis › Research
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Kommentar til Kommissionens begrundede udtalelse i sag nr. 2007/2312 (SU 2010, 211) vedrørende momsfritagelse for almenvelgørende foreninger
Elgaard, Karina Kim Egholm, 2010, In: Skat Udland. 6, 212Research output: Contribution to journal › Journal article › Communication
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Lessons from New Zealand for EU VAT Grouping and Tax Avoidance Issues
Elgaard, Karina Kim Egholm, 7 May 2020, In: Intertax. 48, 5, p. 515-537 23 p.Research output: Contribution to journal › Journal article › Research › peer-review
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Literacy og juridiske rollespil på gymnasiet og universitetet
Elgaard, Karina Kim Egholm, Frandsen, C. A. & Kabel, K., 2018, In: Viden om Literacy. 24, p. 100-106 7 p.Research output: Contribution to journal › Journal article › Communication
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MOMSLOVEN 50 år: festskrift i anledning af 50 års jubilæet for Danmarks første momslov
Elgaard, Karina Kim Egholm (ed.), Jensen, D. R. (ed.) & Stensgaard, H. (ed.), 14 Dec 2017, 1. ed. København: Ex Tuto Publishing. 383 p.Research output: Book/Report › Anthology › Research
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Moms i forbindelse med ekspropriation af fast ejendom: (om)vejen til en mere fast og klar retstilstand
Elgaard, Karina Kim Egholm, Feb 2023, In: S R - Skat. 35, 02, p. 62-74 13 p., 02.Research output: Contribution to journal › Journal article › Communication
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Moms og madspild: udtagningsmoms, vederlagsfri overdragelse, gaver og symbolsk vederlag
Olafsson, J. W. & Elgaard, Karina Kim Egholm, 18 Jan 2021, In: UCPH Fiscal Relations Law Journal. 2021, 1, p. 1-61 61 p.Research output: Contribution to journal › Journal article › Research › peer-review
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Moms på salg af fast ejendom: Status over praksisudviklingen
Elgaard, Karina Kim Egholm, 2012, In: Revision og Regnskabsvaesen. 2012, 12, p. 65-71 7 p.Research output: Contribution to journal › Journal article › Communication
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Momsgrupper og selvstændige grupper
Elgaard, Karina Kim Egholm, 2021, In: Aktuel Jura. 5, 1, p. 21-23 3 p., 2.Research output: Contribution to journal › Journal article › Communication
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Momskommentaren, kapitel 4 og 9
Elgaard, Karina Kim Egholm, 2011, Momskommentaren. Magnus InformatikResearch output: Chapter in Book/Report/Conference proceeding › Book chapter › Communication
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Momsmæssig behandling af vouchere
Christiansen, R. & Elgaard, Karina Kim Egholm, 2012, In: Revision og Regnskabsvaesen. 2012, 11, p. 158-161Research output: Contribution to journal › Journal article › Communication
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Momsmæssige udfordringer i forbindelse med køb og salg af CO2-kvoter via Det Danske Kvoteregister
Elgaard, Karina Kim Egholm, 2011, In: Skat Udland. 9, 369Research output: Contribution to journal › Journal article › Communication
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Momsmæssigt fradrag for tab på debitorer i samhandelsforhold - eller låneforhold?
Elgaard, Karina Kim Egholm, 27 Jun 2017, In: Momspanelet. 2017, 4, p. 1-6 6 p., 4.Research output: Contribution to journal › Journal article › Research
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New rules on VAT on supply of real estate, estate management and travel agency services as of 1 January 2011
Elgaard, Karina Kim Egholm, 2011, In: BNA International.Research output: Contribution to journal › Journal article › Communication
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Nye regler om udtagningsmoms og betydningen heraf for fast ejendom: EU-retlige og praktiske problemstillinger
Christensen, T. W., Elgaard, Karina Kim Egholm & Engvang, A., 21 May 2021, In: S R - Skat. 33, 4, p. 150-163 14 p.Research output: Contribution to journal › Journal article › Communication
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Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective - Part one
Elgaard, Karina Kim Egholm, 27 Apr 2020, In: Skatterett. 39, 1, p. 28-48 21 p.Research output: Contribution to journal › Journal article › Research › peer-review
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Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective - Part three
Elgaard, Karina Kim Egholm, 25 Feb 2021, In: Skatterett. 39, 3-4/2020, p. 223-254 32 p.Research output: Contribution to journal › Journal article › Research › peer-review
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Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective - Part two
Elgaard, Karina Kim Egholm, 18 Sep 2020, In: Skatterett. 39, 2, p. 101-135 35 p.Research output: Contribution to journal › Journal article › Research › peer-review
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Skatte- og momsmæssig fradragsret for rådgiveromkostninger i forbindelse med køb og salg af virksomhed
Elgaard, Karina Kim Egholm, 2011, 1. ed. Magnus: Magnus Informatik. 338 p.Research output: Book/Report › Book › Communication
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Skattemæssige forhold og ny selskabslov
Elgaard, Karina Kim Egholm, 2009, In: Inspi. 7/8Research output: Contribution to journal › Journal article › Communication
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Skyggedomsmetoden som læringsaktivitet for jurastuderende
Elgaard, Karina Kim Egholm, Semanda, F. & Schäfke, W., 2018, In: Retfærd: Nordisk Juridisk Tidsskrift. 41, 1/160, p. 45-60 16 p.Research output: Contribution to journal › Journal article › Research › peer-review
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Tax policy issues in connection with The European Spallation Source Project and other European Research Infrastructure Consortiums
Axel Hilling, Olof Hallonsten, Karina Kim Egholm Elgaard, A. H. O. H. K. K. E. E., 13 Dec 2017, In: Skattepolitisk Oversigt. 8, 9 p., SPO.2017.279.Research output: Contribution to journal › Journal article › Communication
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The Danish VAT Grouping Scheme and its compatibility with the EU VAT Directive
Elgaard, Karina Kim Egholm, 2020, In: Studi Tributari Europei - European Tax Studies. 10, 1 , p. 97-116Research output: Contribution to journal › Journal article › Research › peer-review
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The Impact of the Charter of Fundamental Rights of the European Union on VAT Law
Elgaard, Karina Kim Egholm, 4 Nov 2016, In: World Journal of V A T / G S T Law. 2, p. 63-91 29 p.Research output: Contribution to journal › Journal article › Research › peer-review
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The Protection of Disability Rights in VAT Law from an EU and a Danish Perspective
Elgaard, Karina Kim Egholm, Jun 2020, Tax Sustainability in an EU and International Context. Brokelind, C. & van Thiel, S. (eds.). Amsterdam: International Bureau of Fiscal Documentation (IBFD), p. 211-232 22 p.Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review
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The effect of the Charter of Fundamental Rights of the European Union on substantive VAT law
Elgaard, Karina Kim Egholm, 10 Aug 2018, CJEU: Recent Developments in Value Added Tax 2017. Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. & Pillet, P. (eds.). Vienna: Linde Verlag Wien, p. 3-45 43 p. (Series on International Tax Law, Vol. 109).Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research
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The ne bis in idem principle and VAT
Elgaard, Karina Kim Egholm, 5 Nov 2020, CJEU - Recent Developments in Value Added Tax 2019. Lang, M., Kofler, G., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Pillet, P. (eds.). Vienna: Linde Verlag Wien, p. 23-57 35 p.Research output: Chapter in Book/Report/Conference proceeding › Article in proceedings › Research › peer-review
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VAT Grouping and Cost-Sharing: a Critical and Constructive Perspective
Elgaard, Karina Kim Egholm (ed.), Jensen, D. R. (ed.), Mikelsen, A. (ed.) & Papis-Almansa, M. (ed.), 22 Dec 2020, Copenhagen: Ex Tuto Publishing. 280 p.Research output: Book/Report › Anthology › Research
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What Constitutes Abuse and Avoidance in Connection with VAT Grouping in Germany, Austria and the UK?
Elgaard, Karina Kim Egholm, 22 Dec 2020, VAT Grouping and Cost-Sharing: a Critical and Constructive Perspective. Elgaard, K. K. E., Jensen, D. R., Mikelsen, A. & Papis-Almansa, M. (eds.). Copenhagen: Ex Tuto Publishing, p. 41-148 108 p.Research output: Chapter in Book/Report/Conference proceeding › Article in proceedings › Research › peer-review
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Handicapkonventionens betydning for dansk momsret
Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research
Published -
209
downloads
The Impact of the Charter of Fundamental Rights of the European Union on VAT Law
Research output: Contribution to journal › Journal article › Research › peer-review
Published -
102
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Moms og madspild: udtagningsmoms, vederlagsfri overdragelse, gaver og symbolsk vederlag
Research output: Contribution to journal › Journal article › Research › peer-review
Published