Karina Kim Egholm Elgaard
Associate Professor
Centre for Legal Studies in Welfare and Market
Karen Blixens Plads 16
2300 København S
- 2020
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- Published
Boganmeldelse: Moms og fast ejendom
Elgaard, Karina Kim Egholm, 31 Mar 2020, In: Ugeskrift for Retsvæsen.B.. U.2020B.103/2, p. 1Research output: Contribution to journal › Literature review › Communication
ID: 34320544
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250
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Handicapkonventionens betydning for dansk momsret
Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research
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220
downloads
The Impact of the Charter of Fundamental Rights of the European Union on VAT Law
Research output: Contribution to journal › Journal article › Research › peer-review
Published -
107
downloads
Moms og madspild: udtagningsmoms, vederlagsfri overdragelse, gaver og symbolsk vederlag
Research output: Contribution to journal › Journal article › Research › peer-review
Published