Karina Kim Egholm Elgaard receives a three year Post Doc grant from The Danish Council for Independent Research – University of Copenhagen

Forward this page to a friend Resize Print Bookmark and Share

English > News > Karina Kim Egholm Elga...

11 March 2016

Karina Kim Egholm Elgaard receives a three year Post Doc grant from The Danish Council for Independent Research

WELMA member Karina Kim Egholm Elgaard has received a three year Post Doc grant from The Danish Council for Independent Research (Det Frie Forskningsråd – Samfund og Erhverv) for a research project entitled “Combating Tax Avoidance and Protecting the Internal Market – EU VAT Grouping” with the collaboration partners University of Leeds, University of Münster and Victoria University of Wellington.

Value Added Tax (VAT) revenue forms a significant amount of the total tax revenue of all EU Member States as it amounts to approx. 20-30% of total tax revenue for all EU Member States. In 2012, the VAT gap – i.e. the difference between the theoretically calculated VAT liability and the actual collections of VAT – amounted to €2 billion for Denmark, and €177 billion for 26 EU Member States.

The different implementations of the EU VAT grouping rules at national level are problematic in terms of VAT fraud and evasion, distortion of fiscal competition and the functioning of the internal market in the EU. Thus, the purpose of project COMBAT is to examine legal measures and solutions in order to combat VAT avoidance and protect the internal market and the EU VAT system by a comprehensive examination of the VAT grouping rules in Denmark, 5 selected EU Member States and New Zealand.

A core research question of project COMBAT is to examine to which extent the EU VAT grouping rules are in conflict with fundamental principles in the EU VAT system in relation to e.g. the definition of taxable person, the right to deduct, the VAT treatment of head office to branch transactions etc., in order to establish whether the rules on VAT grouping poses threats to the functioning of the EU VAT system itself and consequently the internal market in the EU, the former being a precondition for the latter.

Karina is Assistant Professor in VAT and tax law at the Faculty of Law, University of Copenhagen. Karina obtained her PhD in 2016 for the thesis “The Interaction between VAT Law and Income Tax Law in Respect of Legal Base and EU Law – the Danish Example”. In 2012 Karina finalized an LL.M. in tax law. From 2005 to 2014 Karina worked as a practitioner within tax and VAT law in law firms and audit/consulting firms.