Karina Kim Egholm Elgaard

Karina Kim Egholm Elgaard

Associate Professor


Karina has previously been teaching Fundamental Tax Law at the master's programme, but now she is teaching VAT Law in Relation to Activities in the EU also at the master's programme. Karina supervises master's 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
  • Personal taxation
  • Business taxation
  • VAT/tax procedural law.

Karina is member of the research center WELMA and the research group FIRE - Fiscal Relations Research Group.

Current research

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

The 3-year postdoc.-project is financed by the Danish Council for Independent Research and the University of Copenhagen.

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. The project will 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 a number of EU countries and New Zealand. One of the core questions is to examine to which extent the EU VAT grouping rules are in conflict with fundamental principles in the EU VAT system.

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

The subject of the project is the legal study of the interaction between VAT (value added tax) law and income tax law. The project examines 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 is to establish to which extent the actual interaction between VAT and income tax law are in conflict with current valid law and/or EU law and in that case to suggest solutions to the problems.

The PhD-project is finalized at the beginning of 2016, still research within the cross field between VAT and tax law continues.   



Selected publications

  1. Published

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

    Elgaard, K. K. E., 26 May 2017, In : Nordic Tax Journal. 1, 1, p. 1-25 25 p., 1.

    Research output: Contribution to journalJournal articleResearchpeer-review

  2. Published

    The Impact of the Charter of Fundamental Rights of the European Union on VAT Law

    Elgaard, K. K. E., 4 Nov 2016, In : World Journal of V A T / G S T Law. 2, p. 63-91 29 p.

    Research output: Contribution to journalJournal articleResearchpeer-review

  3. Published

    Interaktionen mellem momsretten og indkomstskatteretten

    Elgaard, K. K. E., May 2016, 1 ed. København: Djøf Forlag. 514 p.

    Research output: Book/ReportBookResearch

  4. Published

    The effect of the Charter of Fundamental Rights of the European Union on substantive VAT law

    Elgaard, K. K. E., 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 proceedingBook chapterResearch

  5. Published

    Handicapkonventionens betydning for dansk momsret

    Elgaard, K. K. E., 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 proceedingBook chapterResearch

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