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

   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 › peer-review

2. Published

   The Danish VAT Grouping Scheme and its compatibility with the EU VAT Directive

   Elgaard, Karina Kim Egholm, 2020, In: Studi Tributari Europei - European Tax Studies. 10, 1 , p. 97-116

   Research output: Contribution to journal › Journal article › peer-review

3. 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

4. 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 › peer-review

5. 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 › peer-review

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 two

   Elgaard, Karina Kim Egholm, 18 Sep 2020, In: Skatterett. 39, 2, p. 101-135 35 p.

   Research output: Contribution to journal › Journal article › peer-review

7. 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 › peer-review

8. 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

9. 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

10. 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 › peer-review

11. 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 › peer-review

12. 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

13. 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

14. 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

15. 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