Karina Kim Egholm Elgaard

Karina Kim Egholm Elgaard

Associate Professor


Publication year:
All
1 - 25 out of 47Page size: 25
  1. 2023
  2. Published

    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

  3. 2021
  4. 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

  5. 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 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

  6. Published

    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

  7. 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

  8. 2020
  9. Published

    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

  10. 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

  11. Published

    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

  12. 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

  13. 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

  14. Published

    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

  15. Published

    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

  16. 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

  17. 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

  18. Published

    Boganmeldelse: Moms og fast ejendom

    Elgaard, Karina Kim Egholm, 31 Mar 2020, In: Ugeskrift for Retsvæsen.B.. U.2020B.103/2, p. 1

    Research output: Contribution to journal › Literature review › Communication

  19. Published

    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, Cantarero Arevalo, Lourdes, Kristiansen, Maria, Lund, Marianne N., Borregaard, Michael Krabbe, Høyland-Kroghsbo, Nina Molin, Iversen, Rune, Viskum, U., Nosch, Marie Louise Bech & Hjorth, Jens, 2020, University of Copenhagen. 31 p.

    Research output: Book/Report › Report › Communication

  20. 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

  21. 2019
  22. 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

  23. 2018
  24. 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

  25. Published

    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

  26. 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

  27. 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

  28. 2017
  29. 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

  30. Published

    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

  31. Published

    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

Previous 1 2 Next

ID: 34320544