UCPH Fiscal Relations Law Journal (FIRE Journal)

The FIRE Journal is Open Access and available here.

UCPH Fiscal Relations Law Journal (FIRE Journal) aims to be the ideal publication platform for innovative and entrepreneurial lawyers, scholars, and students writing on a broad array of topics relating to tax law and fiscal matters. The journal welcomes interdisciplinary contributions that combine tax law with another legal field or another scientific discipline. Thus, the journal very much welcomes innovative research that applies new methods or theories or offers new solutions to fiscal problems. Without disregarding traditional concerns of tax law, the journal is interested in analyses of new fiscal concerns and their critical assessment. Submissions are required, however, to address tax law or fiscal matters in some way.

The journal has been established in close collaboration between FIRE – Fiscal Relations Research Group and Research Group on Law Teaching and Learning, both at the Faculty of Law, University of Copenhagen (UCPH), DJOEF Publishing, and the Danish Foundation for Entrepreneurship. .

The journal is published 3-4 times a year. The journal accepts contributions in English, Danish, Swedish and Norwegian. The journal employs double blind peer-review. .

Editorial Board

  • Associate Professor Karina Kim Egholm Elgaard
  • Professor Rasmus Kristian Feldthusen
  • Assistant Professor Graham Butler
  • Assistant Professor Alexandra Horváthová
  • Consultant Maiken Stensgaard Hølmkjær
  • Attorney-at-law Mette Christina Juul
  • Assistant Professor Juan A. Mayoral
  • Assistant Professor Frank Høgholm Pedersen
  • Assistant Professor Beatriz Martinez Romera
  • Ph.D Susi Baerentzen

FIRE – Fiscal Relations Research Group

The purpose of FIRE – Fiscal Relations Research Group, Faculty of Law, University of Copenhagen, is to contribute nationally as well as internationally to further the development of research and education within direct and indirect tax law including actively to serve as the link between law students, researchers, public institutions, and the business community with the aim to strengthen the academic and educational environment within direct and indirect tax law.

Homepage of FIRE – Fiscal Relations Research Group

Latest Issue

Articles 

    Issue no. 1 (Vol. 2021)
    Article no. 1:
    Godkendte afgiftspligtige personer og momsregistreringsnummerets rolle i overgangsfasen til den endelige momssystem by Cecilie Mejer Helwig Rasmussen

    Article no. 2:
    Moms og madspild – udtagningsmoms, vederlagsfri overdragelse, gaver og symbolsk vederlag by Janne West Olafsson and Karina Kim Egholm Elgaard

    Special Issue (Vol. 2020)
    Fair Taxation and Corporate Social Responsibility

    Issue no. 1 (Vol. 2020)
    Article no. 1:
    Sådan kan boligforliget påvirke boligpriserne på ejendomsmarkedet by Jacob Elsborg Larsen

    Issue no. 2 (Vol. 2019)
    Article no. 1:
    Er den danske opkrævning af medielicens i strid med EU-retten? by Frederikke Gjesing Laybourn, Emma Hvid Rasmussen og Emily Lundqvist Mikkelsen

    Issue no. 1 (Vol. 2019)
    Article no. 1:
    Confronting SKAT in the Højesteret: An investigation into how EU Law, Precedent, Litigant Resources, and Structural Reform shape Tax Decisions by Henrik Litleré Bentsen, Mark Jonathan McKenzie, Jon Kåre Skiple

    Article no. 2:
    The Strategy of Shifting-To-Losses: The Case of Common Consolidated Corporate Tax Base (CCCTB) in the European Union by Shu-Chien Jennifer Chen

    Article no. 3:
    Compensation regimes – an innovative tax treaty provision when applied to cross-border regions by Yvette Lind

    Issue no. 1 (Vol. 2018)

    Article no. 1:
    Den nye aktiesparekonto – styrker og svagheder by Asger Mølgaard

    Article no. 2:
    Den momsretlige behandling af fertilitetsbehandlinger – i et EU- og relationsretligt perspektiv by Janne West Olafsson

    Article no. 3:
    Fællesregistrering – Frihed under ansvar by Lasse Haugaard Thomsen