Karina Kim Egholm Elgaard

Karina Kim Egholm Elgaard

Associate Professor


Publication year:
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1 - 10 out of 47Page size: 10
  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

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