Karina Kim Egholm Elgaard

Karina Kim Egholm Elgaard

Associate Professor

Teaching

Karina is a teacher in tax law and VAT law on the master programme, and she supervises master theses in tax law and VAT law.

Primary fields of research

Karina's research areas are VAT and tax law, particularly

  • VAT law, EU VAT law
  • 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, educational services 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 etc.

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 journalJournal articlepeer-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 journalJournal articlepeer-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 proceedingArticle in proceedingsResearchpeer-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 journalJournal articlepeer-review

  5. Published
  6. Published
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  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 proceedingArticle in proceedingsResearchpeer-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 proceedingBook chapterResearch

  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 journalJournal articlepeer-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 journalJournal articlepeer-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 proceedingBook chapterResearchpeer-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 proceedingBook chapterResearchpeer-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 proceedingBook chapterResearch

  15. Published

    Interaktionen mellem momsretten og indkomstskatteretten

    Elgaard, Karina Kim Egholm, May 2016, 1 ed. København: Djøf Forlag. 514 p.

    Research output: Book/ReportBook

ID: 34320544