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Er den danske opkrævning af medielicens i strid med EU-retten?1 2

Af Frederikke Gjesing Laybourn, Emma Hvid Rasmussen og Emily Lundqvist Mikkelsen

I artiklen undersøges og diskuteres berettigelsen af Skatteministeriets og Danmarks Radios pålægning af moms på opkrævningen af medielicens over for licensbetalerne. EU-Domstolens afgørelse i sag C-11/15, Český rozhlas, har givet anledning til stor diskussion, idet det blev fastslået, at den tjekkiske offentlige radiovirksomhed, som finansieres af en licens, ikke var omfattet af momssystemdirektivets anvendelsesområde. Der er på baggrund af EU-Domstolens afgørelse blevet anlagt en række gruppesøgsmål mod Skatteministeriet og Danmarks Radio, hvor den principale påstand er, at der skal ske tilbagebetaling af den opkrævede moms i perioden fra den 1. oktober 2007 indtil sagens anlæg i oktober 2017. Det er derfor interessant at undersøge den danske model for opkrævning af moms på medielicens og diskutere, om denne praksis er i strid med EU-retten. Artiklen forsøger at afklare dette gennem en analyse af sag C-11/15, Český rozhlas, og konkluderer, at der uberettiget har været pålagt moms på opkrævningen af licens, men at en tilbagebetaling på baggrund af en analyse af tidligere retspraksis** vil have for store samfundsøkonomiske konsekvenser.

(Issue no. 2/Vol. 2019)


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

Ray Nayil

Student Assistant Editor

University of Copenhagen

Marta Andhov

Assistant Professor in Public Procurement Law

Centre for Enterprise Liability

Faculty of Law, University of Copenhagen

marta.andhov@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. 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.


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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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