Karina Kim Egholm Elgaard

Karina Kim Egholm Elgaard

Associate Professor


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  1. Published

    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

  2. Published

    Momsmæssig behandling af vouchere

    Christiansen, R. & Elgaard, Karina Kim Egholm, 2012, In: Revision og Regnskabsvaesen. 2012, 11, p. 158-161

    Research output: Contribution to journal › Journal article › Communication

  3. Published

    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

  4. Published

    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

  5. Published

    Interaktionen mellem momsretten og indkomstskatteretten

    Elgaard, Karina Kim Egholm, May 2016, 1 ed. København: Djøf Forlag. 514 p.

    Research output: Book/Report › Book › Research

  6. Published

    Momsmæssige udfordringer i forbindelse med køb og salg af CO2-kvoter via Det Danske Kvoteregister

    Elgaard, Karina Kim Egholm, 2011, In: Skat Udland. 9, 369

    Research output: Contribution to journal › Journal article › Communication

  7. Published

    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

  8. Published

    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

  9. Published

    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. 97-116

    Research output: Contribution to journal › Journal article › Research › peer-review

  10. Published

    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

  11. Published

    Etablering i Danmark via danska företag - med fokus på företags-, skatte- och momsrättsliga förhållanden samt arbetsgiverförpliktelser

    Elgaard, Karina Kim Egholm, 2010, In: Svensk Skattetidning. 6-7

    Research output: Contribution to journal › Journal article › Communication

  12. Published

    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

  13. Published

    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

  14. Published

    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

  15. Published

    Håndbog om beskatning af lønindkomst og lønmodtagerfradrag

    Elgaard, Karina Kim Egholm, 2012, 4. ed. Magnus Informatik.

    Research output: Book/Report › Book › Communication

  16. Published

    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

  17. Published

    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

  18. Published

    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

  19. Published

    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

  20. Published

    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

  21. Published

    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

  22. Published

    Skattemæssige forhold og ny selskabslov

    Elgaard, Karina Kim Egholm, 2009, In: Inspi. 7/8

    Research output: Contribution to journal › Journal article › Communication

  23. Published

    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, 212

    Research output: Contribution to journal › Journal article › Communication

  24. Published

    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

  25. Published

    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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