Karina Kim Egholm Elgaard

Karina Kim Egholm Elgaard

Associate Professor


Publication year:
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1 - 10 out of 24Page size: 10
  1. 2021
  2. 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

  3. 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

  4. 2020
  5. 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

  6. 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

  7. 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

  8. 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

  9. 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

  10. 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

  11. 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

  12. 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

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