LATEST



Den nye aktiesparekonto – styrker og svagheder

By Asger Mølgaard

Artiklen beskæftiger sig med regeringens forslag til en aktiesparekonto i 2017. Formålet med aktiesparekontoen er at styrke finansieringen af SMV’erne samt at gøre det lettere at investere for almindelige borgere. Regeringens forslag er inspireret af den svenske beskatningsmodel, investeringssparkontoen, som i en årrække har haft stor succes i Sverige. Den svenske succes har ligeledes ledt til en norsk model, som kaldes aksjesparekontoen. Artiklen vurderer derfor regeringens forslag, og sammenholder det med både den norske og svenske model. Endelig giver artiklen en anbefaling vedrørende en endelig sammensætning af aktiesparekontoen set i lyset af beskatningsmodellens ovennævnte todelte formål; at simplificere beskatning af investeringer for den almene borger og at øge finansieringsmulighederne for SMV’er.

(Issue no. 1/Vol. 2018)

Den momsretlige behandling af fertilitetsbehandlinger – i et EU- og relationsretligt perspektiv

By Janne West Olafsson

I 2016 tog Landsskatteretten stilling til, at fertilitetsbehandlinger generelt ikke kunne være omfattet af momsfritagelsen for sundhedsydelser i momslovens § 13, stk. 1, nr. 1. Forklaringen skyldtes, at fertilitetsbehandlingen skulle ske på baggrund af, om der forelå infertilitet hos den kvinde, der modtog behandlingen, hvilket betød, at der som udgangspunkt skulle pålægges moms på fertilitetsbehandlinger for lesbiske par og mandlig infertilitet. I nærværende artikel analyseres Landsskatterettens fortolkning af momsfritagelsen med henvisning til EU-Domstolens praksis for at påvise, at fortolkningen er forkert, idet alle fertilitetsbehandlinger bør være omfattet. Artiklen vil endvidere kombinere momsretten og relationsretten, da ovenstående fortolkning er med til at favorisere kernefamilien, hvor partnerskabet er indgået mellem en mand og en kvinde. Denne favorisering er ikke hensigtsmæssig i lyset af det moderne samfund, hvor den traditionelle kernefamilie, partnerskabet mellem mænd og kvinder, ikke længere er det foretrukne valg for alle.

(Issue no. 1/Vol. 2018)

Fællesregistrering – Frihed under ansvar

By Lasse Haugaard Thomsen

Artiklen kigger nærmere på reglerne for fællesregistrering i momssystemdirektivets artikel 11 og momslovens § 47, stk. 4. Fokus rettes mod fællesregistrerede koncerner med holdingstruktur og sammenhængen mellem EU-retten og dansk ret. Formålet er at undersøge fradragsretten for generalomkostninger i en fællesregistreret koncern med holdingstruktur efter hhv. EU-retten og dansk ret. Herved skal det undersøges om den økonomiske belastning for en koncern efter EU-retten og dansk ret er i overensstemmelse. Artiklen inddrager økonomiske betragtninger i analysen og anvender konkrete gennemregnede eksempler til at påvise den økonomiske effekt af de juridiske konklusioner. I artiklen konkluderes det, at bestemmelsen i artikel 11 i sig selv kan være problematisk. Det konkluderes også afslutningsvis, at den danske variant af fællesregistrering ikke behandler koncerner med holdingstruktur i overensstemmelse med gældende EU-ret. Den danske retstilstands fokus på fællesregistreringens interne forhold er en manglende accept af MSD art. 11’s fulde retlige konsekvenser.

(Issue no. 1/Vol. 2018)




EDITORIAL BOARD



Chief Editors


Karina Kim Egholm Elgaard

Associate Professor in Tax and VAT Law

FIRE – Fiscal Relations Research Group

Faculty of Law, University of Copenhagen

karina.egholm.elgaard@jur.ku.dk

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

Humayun Zia Choudhary

Project student

University of Copenhagen

humayun.choudhary@jur.ku.dk

Profile website

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

Postdoc in Sociology of Law

University of Southern Denmark

frankhp@sdu.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





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. 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 is to create an innovative learning platform, through which students 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. As a result, the students who take the course “Innovation and Entrepreneurship in Tax Law” end up writing academic and innovative articles as part of their exam.


See more about the project including the course and the FIRE Journal here


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 (UCPH), DJOEF Publishing, the Danish Foundation for Entrepreneurship, numerous colleagues from the University of Copenhagen, and not least our valued partners from the public and private industry, who have supported the project in various ways.


The FIRE Journal is non-profit, so you are most welcome to contact us, if you may be interested in sponsorship, advertisement, 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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