LATEST



Godkendte afgiftspligtige personer og momsregistreringsnummerets rolle i overgangsfasen til det endelige momssystem

Af Cecilie Mejer Helwig Rasmussen

Den 4. oktober 2017 præsenterede Kommissionen en lovpakke, som introducerede forskellige grundlæggende elementer i overgangsfasen til det endelige fælles europæiske momssystem. I det følgende diskuteres Kommissionens introduktion af begrebet »godkendte afgiftspligtige personer« og momsregistreringsnummerets indflydelse på momsfritagelse, samt retstilstanden i overgangsfasen til det endelige momssystem.

(Issue no. 1/Vol. 2021)



Moms og madspild – udtagningsmoms, vederlagsfri overdragelse, gaver og symbolsk vederlag

Af Janne West Olafsson og Karina Kim Egholm Elgaard

Der er kommet et øget fokus på madspildsproblematikker bl.a. i forbindelse med supermarkeders gratis bortgivelse af usælgelige madvarer, som ellers ville blive smidt ud. Den momsmæssige behandling heraf undersøges nærmere i forhold til momsreglerne, særligt praksis vedrørende udtagningsmoms, vederlagsfri overdragelse, gaver og symbolsk vederlag. Når supermarkeder vederlagsfrit overdrager eller giver sådanne madvarer bort som gave, bliver de belastet med en ekstra udgift i form af udtagningsmoms. Supermarkeder har imidlertid mulighed for i stedet at sælge sådanne madvarer til en meget lav pris, således at der kun beregnes salgsmoms af et symbolsk vederlag. Det seneste vedtagne lovforslag om justering af reglerne om udtagningsmoms synes at medføre visse forbedringer, der understøtter supermarkeders incitament til at være med til at bekæmpe og minimere madspild, men supermarkeder skal fortsat afregne og betale udtagningsmoms, hvis de giver madvarer væk gratis.

(Issue no. 1/Vol. 2021)



EDITORIAL BOARD



Contact person


Monica Sarah Brink

Research student

FIRE – Fiscal Relations Research Group

Faculty of Law, University of Copenhagen

monica.sarah.brink@jur.ku.dk

Profile website


Chief Editors


Karina Kim Egholm Elgaard (currently on leave)

Associate Professor in Tax and VAT Law

FIRE – Fiscal Relations Research Group

Faculty of Law, University of Copenhagen

Profile website

Rasmus Kristian Feldthusen

Professor in Commercial and Tax Law

FIRE – Fiscal Relations Research Group

Faculty of Law, University of Copenhagen

rasmus.kristian.feldthusen@jur.ku.dk

Profile website


Editors


Graham Butler

Assistant Professor of Law

Department of Law, Aarhus University

gb@law.au.dk

Profile website

Susi Baerentzen

Ph.D

Carlsberg Foundation Postdoc Fellow in Tax Law & Human Rights
International Bureau of Fiscal Documentation, Amsterdam

susi.baerentzen@jur.ku.dk

Alexandra Horváthová

Assistant professor in Corporate Law

Centre for Enterprise Liability

Faculty of Law, University of Copenhagen

Alexandra.horvathova@jur.ku.dk

Profile website

Maiken Stensgaard Hølmkjær

Cand.jur.

EY

Maiken.S.Hoelmkjaer@dk.ey.com

Profile website

Mette Christina Juul

Attorney-at-law

Plesner Lawfirm

mcj@plesner.com

Profile website

Juan A. Mayoral

Assistant professor

iCourts

Centre of Excellence for International Courts, Faculty of Law

Faculty of Law, University of Copenhagen

juan.mayoral@jur.ku.dk

Profile website

Frank Høgholm Pedersen

Assistant professor in Family Law and Family Policy

University of Copenhagen

frankhp@jur.ku.dk

Profile website

Beatriz Martinez Romera

Assistant Professor on Environmental and Climate Change Law

Centre for International Law, Conflict and Crisis

Faculty of Law, University of Copenhagen

Beatriz.martinez.romera@jur.ku.dk

Profile website

Lars Skriver

Industrial PhD Student

FIRE – Fiscal Relations Research Group

Faculty of Law, University of Copenhagen

Lars.skriver@jur.ku.dk





ABOUT FIRE JOURNAL


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. Further, research on e.g. sustainability issues and the United Nation’s 17 Sustainable Development Goals is much welcome. 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 accepts contributions in English, Danish, Swedish and Norwegian.


The FIRE Journal is part of an innovation project that has been co-funded by the Danish Foundation for Entrepreneurship. The aim of the project was to create an innovative learning platform, through which students could obtain competences in innovation and entrepreneurship through their own inquiry and in close cooperation with researchers from the university or practitioners from the private and public sector.


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


In 2020, FIRE – Fiscal Relations Research Group received co-funding from the Danish Foundation for Entrepreneurship to a project on a new Greenhouse for Tax Sustainability and the UN Sustainable Development Goals. The aim of the Greenhouse is to facilitate students’ research projects by establishing a platform, where students, researchers and the private/public sector can collaborate closely on ideas for research projects concerning sustainability, which inter alia focus on the role of taxation in relation to the fulfilment of the UN Sustainable Development Goals. Scientific Articles and Other Articles on such sustainability issues are well-suited for the FIRE Journal.


See more about the Greenhouse for Tax Sustainability and the UN Sustainable Development Goals here


The FIRE Journal is non-profit, so you are most welcome to contact us, if you may be interested in sponsorship or support in any other way to the FIRE Journal.



FIRE – FISCAL RELATIONS RESEARCH GROUP


The purpose of FIRE – Fiscal Relations Research Group, Faculty of Law at the 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


Contact to FIRE – Fiscal Relations Research Group

Group Coordinator:

Associate professor Karina Kim Egholm Elgaard

University of Copenhagen

karina.egholm.elgaard@jur.ku.dk




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