Karina Kim Egholm Elgaard

Karina Kim Egholm Elgaard

Associate Professor


  1. 2023
  2. Published

    Moms i forbindelse med ekspropriation af fast ejendom: (om)vejen til en mere fast og klar retstilstand

    Elgaard, Karina Kim Egholm, Feb 2023, In: S R - Skat. 35, 02, p. 62-74 13 p., 02.

    Research output: Contribution to journalJournal articleCommunication

  3. 2021
  4. Published

    Nye regler om udtagningsmoms og betydningen heraf for fast ejendom: EU-retlige og praktiske problemstillinger

    Christensen, T. W., Elgaard, Karina Kim Egholm & Engvang, A., 21 May 2021, In: S R - Skat. 33, 4, p. 150-163 14 p.

    Research output: Contribution to journalJournal articleCommunication

  5. Published

    Momsgrupper og selvstændige grupper

    Elgaard, Karina Kim Egholm, 2021, In: Aktuel Jura. 5, 1, p. 21-23 3 p., 2.

    Research output: Contribution to journalJournal articleCommunication

  6. 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 journalJournal articleResearchpeer-review

  7. 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 journalJournal articleResearchpeer-review

  8. 2020
  9. Published

    Boganmeldelse: Moms og fast ejendom

    Elgaard, Karina Kim Egholm, 31 Mar 2020, In: Ugeskrift for Retsvæsen.B.. U.2020B.103/2, p. 1

    Research output: Contribution to journalLiterature reviewCommunication

  10. 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 proceedingBook chapterResearchpeer-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 journalJournal articleResearchpeer-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 journalJournal articleResearchpeer-review

  13. 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 journalJournal articleResearchpeer-review

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