Karina Kim Egholm Elgaard

Karina Kim Egholm Elgaard

Associate Professor


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  1. 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

  2. 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

  3. 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

  4. 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

  5. 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

  6. 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

  7. 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

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