Karina Kim Egholm Elgaard

• Presentation
• CV
• Research outputs
• Activities

Teaching

Karina is a teacher in tax law and VAT law, including innovation in tax law, on the master programme, and she supervises master theses in Danish and English in tax law and VAT law.

Primary fields of research

Karina's research areas are VAT and tax law, particularly

• VAT law, EU VAT, VAT grouping
• Personal taxation
• Business taxation
• Interaction between VAT and income tax law
• Human and fundamental rights in VAT and tax law.

Karina is a member of the research center WELMA - Legal Studies in Welfare and Market and Coordinator for the research group FIRE - Fiscal Relations Research Group.

Current research

Ongoing research projects

Karina is researching different problems within the field of VAT law such as VAT grouping, real estate, taxable person, competition neutrality, abuse and avoidance etc. She is interested in different personal income tax/business tax issues, particularly seen in conjunction with VAT rules. Further, she is interested in the impact of human and fundamental rights on tax and VAT law, where she inter alia focuses on persons with disabilities, children, the ne bis in idem principle etc.

Postdoc-project on "Combating Tax Avoidance and Protecting the Internal Market - EU VAT Grouping"

Karina has performed a 3-year postdoc.-project financed by the Danish Council for Independent Research and the University of Copenhagen. The project concerned a comparative analysis of the rules on VAT grouping in 5 EU countries and 2 non-EU countries with particular focus on problems regarding abuse and avoidance, fiscal competition etc. The research results are published or under publication in international journals and anthologies.

PhD-project on "The Interaction between VAT Law and Income Tax law"

The PhD project concerned the legal study of the interaction between VAT law and income tax law. The project examined the different forms of interaction between VAT law and income tax law that can be distilled through the interpretation and application of similar VAT and income tax concepts to regulations and case law. The main purpose of the project was to examine problems in terms of legal base and EU law in connection with the interaction between VAT and income tax law.

Selected publications

1. Published

   A comparative analysis of VAT grouping schemes from a Nordic perspective - aspects of tax avoidance and fiscal competition

   Elgaard, Karina Kim Egholm, 26 May 2017, In : Nordic Tax Journal. 1, 1, p. 1-25 25 p., 1.

   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

   Interaktionen mellem momsretten og indkomstskatteretten

   Elgaard, Karina Kim Egholm, May 2016, 1 ed. København: Djøf Forlag. 514 p.

   Research output: Book/Report › Book › Research

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

   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