Få SkatteMail
gratis i 4 uger

Tilmeld dig til SkatteAvisens gratis nyhedsbrev

Tilmeld dig nu


SkatteMail er Danmarks mest "dækkende" nyhedstjeneste om skat.

Vi henter vores oplysninger fra:

Europa Rådet
Europa-Kommissionen
Europa-Parlamentet
Folketinget
Skatteministeriet
SKAT
Landsskatteretten
Skatterådet
EF-Domstolen
Højesteret
Landsretterne
Byretterne
Indenrigs- og Socialministeriet

Vi samler, kommen-terer og systema-tiserer materialet og udsender dette til vores abonnenter i en ugentlig nyhedsmail, der udkommer hver mandag.

SkatteMail udgives af TaxCon Medier og redigeres af Flemming L Bach.

TaxCons website kan du læse mere om hvem vi er og vores andre udgivelser, MomsMail, Folketings-bilag og Skatte-Avisen.  

Bookmark and Share

Interessante links - den seneste uge

Nedenfor finder du en liste over alle de interessante links vi har fundet den sidste uge.

Hvis du vil søge i hele basen med links kan du bruge vores søgefacilitet.

BDO
Momsnummer ingen garanti for, at der kan arbejdes på regning
Det er desværre en udbredt misforståelse blandt arbejdsgivere, at man kan undlade at indeholde kildeskat, hvis bare en ”konsulent” er momsregistreret og sender en faktura med moms, men det kan man ikke uden videre.

Link: https://www.bdo.dk/da-dk/faglig-info/depechen/depechen-artikler-2018/momsnummer-ingen...
Medtaget i vores database: 18-09-2018
BDO
Minoritetsinteresser i koncernregnskabet
Den nye årsregnskabslov har på flere punkter medført ændringer i den regnskabsmæssige behandling af minoritetsinteresser i koncernregnskabet. Fx er deres andel af resultatet nu en del af resultatdisponeringen.

Link: https://www.bdo.dk/da-dk/faglig-info/depechen/depechen-artikler-2018/minoritetsintere...
Medtaget i vores database: 18-09-2018
BDO
I 2019 kommer topskattegrænsen over 500.000 kr.
Kun personer med en gennemsnitlig månedsløn på over 46.500 kr. før bruttoskat (arbejdsmarkedsbidrag) skal betale topskat i 2019, fordi topskattegrænsen hæves fra 498.900 kr. til 513.400 kr.

Link: https://www.bdo.dk/da-dk/faglig-info/depechen/depechen-artikler-2018/i-2019-kommer-to...
Medtaget i vores database: 18-09-2018
BDO
Udsigt til komplicerede regler om investorfradrag
Fra nytår får private investorer ret til et særligt skattefradrag ved investering i ikke-børsnoterede aktier. Reglerne er godt tænkt, men EU-retten sætter snævre grænser for, hvilke virksomheder der kan investeres i.

Link: https://www.bdo.dk/da-dk/faglig-info/depechen/depechen-artikler-2018/udsigt-til-kompl...
Medtaget i vores database: 18-09-2018
BDO
Høringsudkast vedr. ophævelse af forbrugerbindinger og indregning af overskud fra eldrevne varmepumper
Energi-, Forsynings- og Klimaministeriet har i kølvandet på Energiaftalen af 29. juni 2018 udsendt et høringsudkast til ændring af varmeforsyningsloven m.fl.

Link: https://www.bdo.dk/da-dk/faglig-info/brancher/energi-og-forsyning/hoeringsudkast-vedr...
Medtaget i vores database: 20-09-2018
Beierholm
Momsfritagelse af personlig træning
Herunder tillægsydelser i form af bl.a. måling og vejning af deltagerne

Link: https://www.beierholm.dk/nyheder-publikationer-events/nyhed/nyhedselement/vis/detalje...
Medtaget i vores database: 20-09-2018
Beierholm
Forældrekøb 2018
Et forældrekøb er som oftest en stor disposition, og vejledningen kan hjælpe til, at man føler sig på sikker grund, inden beslutningen tages

Link: https://www.beierholm.dk/nyheder-publikationer-events/nyhed/nyhedselement/vis/detalje...
Medtaget i vores database: 19-09-2018
Beierholm
Selvstændig eller lønmodtager? - del 2
Konsekvenserne set fra arbejdsgiverens side

Link: https://www.beierholm.dk/nyheder-publikationer-events/nyhed/nyhedselement/vis/detalje...
Medtaget i vores database: 19-09-2018
Plesner
Nye krav til nettilslutning af forbrugs- og distributionsanlæg på vej
Energinet har den 7. september 2018 anmeldt forslag om krav til nettilslutning af forbrugs- og distributionsanlæg til Forsyningstilsynet. Forslaget er anmeldt i henhold til EU forordning 2016/1388 om fastsættelse af netregler om nettilslutning af forbrugs- og distributionssystemer ("DCC"). Kravene skal nu behandles, sendes i høring samt godkendes af Forsyningstilsynet, før de træder i kraft den 18. august 2019.</p>

Link: https://plesner.com/insights/artikler/2018/09/nye-krav-til-nettilslutning-af-forbrugs...
Medtaget i vores database: 19-09-2018
Plesner
Bedre skattevilkår for medarbejderaktier og investering i danske investeringsinstitutter
Reglerne om beskatning af medarbejderaktier i mindre virksomheder er på vej til at blive lempet, ligesom der skal indføres bedre vilkår for opsparing i investeringsinstitutter og for tiltrækning af kapital til danske investeringsinstitutter. Det fremgår af et udkast til lovforslag, som Skatteministeriet netop har sendt i høring. Lovforslaget udmønter en del af regeringen, Dansk Folkeparti og Radikale Venstres erhvervs- og iværksætterudspil fra november 2017 om en række initiativer, som skal gøre det mere attraktivt at drive og investere i virksomheder i Danmark.

Link: https://plesner.com/insights/artikler/2018/09/bedre-skattevilkaar-medarbejderaktier-i...
Medtaget i vores database: 19-09-2018
Plesner
Principiel EU-dom om forholdet mellem EU-retten og international ret
EU-Domstolen har i dag afsagt dom om et principielt spørgsmål om fortolkningen af bestemmelser i EU-Toldtariffens varenomenklatur. Valget står mellem på den ene side en fortolkning, der stemmer overens med internationale toldkonventioner, og på den anden side en fortolkning, der indebærer, at EU bryder sine forpligtelser under konventionerne. Domstolen har fastslået, hvilke hensyn og kriterier der er afgørende for fortolkningen.

Link: https://plesner.com/insights/artikler/2018/09/principiel-eu-dom-om-forholdet-mellem-e...
Medtaget i vores database: 20-09-2018
Plesner
Momsfri aktiehandel og momspligtig ejendomshandel - hvad er op og ned?
Siden 2011 har erhvervsmæssigt salg af nye bygninger samt byggegrunde som bekendt udløst moms. Men hvordan harmonerer dette med, at handel med aktier er momsfritaget? Og hvad betyder det, når en ny bygning eller en byggegrund betales med aktier? Det har EU-Domstolen skabt mere klarhed over med en dom fra i sommer.

Link: https://plesner.com/insights/artikler/2018/09/momsfri-aktiehandel-og-momspligtig-ejen...
Medtaget i vores database: 21-09-2018
SEGES
Må du betale for din medarbejders avis, uden det medfører beskatning?
Hvis du betaler for din medarbejders avis, har du fradrag for udgiften på samme måde som for lønnen. Men vil det medføre en beskatning for medarbejderen, at du betaler for avisen? Reglerne er komplicerede, men du får svaret her.

Link: https://www.landbrugsinfo.dk/oekonomi/skat/sider/jf_18_klummeartikel_Maadubetalefordi...
Medtaget i vores database: 24-09-2018
OECD
Israel and Lithuania deposit their instruments of ratification for the Multilateral BEPS Convention
ael and Lithuania have deposited their instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (multilateral convention or MLI) with the OECD’s Secretary-General, Angel Gurría, therewith underlining their strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises.Link: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Medtaget i vores database: 20-09-2018
OECD
Few countries are pricing carbon high enough to meet climate targets
ernments need to raise carbon prices much faster if they are to meet their commitments on cutting emissions and slowing the pace of climate change under the Paris Agreement, according to a new OECD report.Link: http://www.oecd.org/tokyo/newsroom/few-countries-are-pricing-carbon-high-enough-to-me...
Medtaget i vores database: 18-09-2018
World Trade Organization
Members start September-December fisheries subsidies talks under intensified work programme
Heads of WTO member delegations, at the 17 September meeting of the Negotiating Group on Rules, voiced their strong commitment to creative, constructive engagement in the fisheries subsidies negotiations based on the intensified work programme for September to December that was agreed in late July.

Link: https://www.wto.org/english/news_e/news18_e/fish_17sep18_e.htm
Medtaget i vores database: 18-09-2018
World Trade Organization
DG Azevêdo welcomes G20 focus on improving the WTO to meet “current and future challenges”
Director-General Roberto Azevêdo briefed G20 trade ministers at their meeting in Mar del Plata, Argentina (14 September) on the current situation in global trade, including the rising tensions between major trading partners and the role of the WTO in easing those tensions. The ministerial statement arising from the meeting recognized “the urgent need to discuss current events in international trade and ways to improve the WTO to face current and future challenges”. The statement was welcomed by DG Azevêdo.

Link: https://www.wto.org/english/news_e/news18_e/dgra_14sep18_e.htm
Medtaget i vores database: 18-09-2018
World Trade Organization
WTO members review two regional trade agreements covering Africa, the Caribbean and the EU
WTO members reviewed Seychelles’ accession to the South African Development Community (SADC) trade protocol and the economic partnership agreement between the European Union and Cariforum states at the 18 September meeting of the Committee on Regional Trade Agreements. Members welcomed progress being made in the economic integration of the African region.

Link: https://www.wto.org/english/news_e/news18_e/rta_18sep18_e.htm
Medtaget i vores database: 19-09-2018
World Trade Organization
Workshop on government procurement concludes in Geneva
A government procurement workshop held at the WTO from 10 to 14 September 2018 allowed participants to discuss how to maximize the benefits arising from opening up government procurement markets.

Link: https://www.wto.org/english/news_e/news18_e/gpro_14sep18_e.htm
Medtaget i vores database: 19-09-2018
World Trade Organization
WTO launches new iLibrary platform
The WTO has launched today (20 September) the WTO iLibrary (www.wto-ilibrary.org), a new dynamic research tool that brings together, for the first time, into one self-contained area all the WTO’s key research material on global trade. WTO iLibrary has been developed in cooperation with the Organisation for Economic Cooperation and Development.

Link: https://www.wto.org/english/news_e/news18_e/publ_12sep18_e.htm
Medtaget i vores database: 20-09-2018
World Trade Organization
Australia gives CHF 130,000 to help poorest members use trade to achieve sustainable growth
Australia is contributing CHF 130,000 (AUD 177,000) to WTO programmes aimed at helping developing countries, and in particular least-developed countries (LDCs), enhance their trading capacities and build resilience to natural disasters.

Link: https://www.wto.org/english/news_e/pres18_e/pr821_e.htm
Medtaget i vores database: 20-09-2018
World Trade Organization
Public Forum programme is now available
This year’s Public Forum entitled “Trade: 2030” will feature 112 sessions covering sustainable trade, technology-enabled trade and a more inclusive trading system. All the sessions at the Forum, which takes place from 2 to 4 October, will be organized by participants, including WTO member governments, businesses, non-governmental organizations, academia, law firms and international organizations.

Link: https://www.wto.org/english/news_e/news18_e/pf18_19sep18_e.htm
Medtaget i vores database: 20-09-2018
World Trade Organization
DG Azevêdo in Brazil: A strong trading system is in all of our interests
WTO Director-General Roberto Azevêdo was in Brazil between 17 and 19 September, where he spoke at different events about the importance of the WTO and the need to strengthen the multilateral system, especially amid the rising tensions between major trading partners.

Link: https://www.wto.org/english/news_e/news18_e/dgra_20sep18_e.htm
Medtaget i vores database: 20-09-2018
World Trade Organization
Chinese request for retaliation against US in dumping dispute referred to arbitration
A Chinese request for authorization to retaliate against the United States in a dispute over US anti-dumping practices has been referred to WTO arbitration. The matter was discussed at a 21 September meeting of the WTO’s Dispute Settlement Body (DSB).

Link: https://www.wto.org/english/news_e/news18_e/dsb_21sep18_e.htm
Medtaget i vores database: 24-09-2018
World Trade Organization
The Bahamas reactivates WTO accession process with a view to secure membership by 2019
WTO members praised The Bahamas’ commitment to reactivate and accelerate its WTO accession process after six years of impasse. At the third meeting of the Working Party on the Accession of The Bahamas, held on 21 September, members expressed their full support to the government of the Caribbean nation in its intention to secure WTO membership by the end of 2019. The Bahamas is the last nation in the Americas still outside the WTO.

Link: https://www.wto.org/english/news_e/news18_e/acc_bhs_21sep18_e.htm
Medtaget i vores database: 22-09-2018
World Trade Organization
Course on trade in services for developing economies ends in Geneva
A total of 29 government officials from developing economies across the world took part in the fourth WTO Advanced Course on Trade in Services from 17 to 21 September 2018 at the WTO.

Link: https://www.wto.org/english/news_e/news18_e/serv_21sep18_e.htm
Medtaget i vores database: 22-09-2018
World Trade Organization
Items proposed for consideration at the next meeting of Dispute Settlement Body
The WTO Secretariat has circulated a meeting notice and list of items proposed for the next meeting, on 26 September 2018, of the Dispute Settlement Body, which consists of all WTO members and oversees legal disputes among them. The meeting notice is circulated in the form of a document officially called an “airgram”.

Link: https://www.wto.org/english/news_e/news18_e/dsb_agenda_26sep18_e.htm
Medtaget i vores database: 21-09-2018
World Customs Organization
WCO publishes PICARD Conference Agenda
The WCO has published the Agenda for the upcoming WCO PICARD Conference which will take place in Malatya, Turkey, from 9 to 11 October 2018.

Link: http://www.wcoomd.org/en/media/newsroom/2018/september/wco-publishes-picard-conferenc...
Medtaget i vores database: 21-09-2018
World Customs Organization
WCO supports enhancing AEO validation techniques in Nigeria
The WCO conducted a Workshop on Developing a National Authorized Economic Operator (AEO) Programme and Validation Techniques from 11 to 13 September 2018 at the Customs Command and Staff College in Gwagwalada, Abuja (Nigeria), with support from the Korea Customs Cooperation Fund (CCF-Korea).

Link: http://www.wcoomd.org/en/media/newsroom/2018/september/wco-supports-enhancing-aeo-val...
Medtaget i vores database: 21-09-2018
World Customs Organization
Strategic Trade Control Enforcement Workshop in Peru
The WCO Security Programme is pushing its training agenda forward. Accordingly, a national Strategic Trade Control Enforcement (STCE) Training Workshop was conducted in Lima, Peru from 27 to 29 August 2018.

Link: http://www.wcoomd.org/en/media/newsroom/2018/september/strategic-trade-control-enforc...
Medtaget i vores database: 21-09-2018
World Customs Organization
2018-2019 WCO-Japan Career Development Programme Commences
The 2018-2019 WCO-Japan Career Development Programme commenced in Brussels at WCO Headquarters on Thursday 20 September 2018. The Programme was launched in 2009 by the WCO in cooperation with Japan Customs and provides an opportunity for selected candidates to work at the WCO Secretariat. The Programme aims at enabling participants to obtain knowledge, skills and international work experience; developing and enhancing networks between WCO Members and the WCO Secretariat; supporting and assisting the WCO Secretariat in its mission and work; and developing a pool of highly competent Customs experts in WCO Member administrations. The Programme has served to promote the participation of WCO Members in various WCO activities, particularly in Arabic, Portuguese, Russian and Spanish speaking countries where neither of the two official WCO languages is widely spoken.

Link: http://www.wcoomd.org/en/media/newsroom/2018/september/2018-2019-wco-japan-career-dev...
Medtaget i vores database: 24-09-2018
World Customs Organization
Operation MIRAGE
From 10 to 19 September 2018, the WCO organized an IPR, Health and Safety Operation on the African mainland. The Operation was conducted under the codename MIRAGE, referring to the deception and delusion inherent to substandard and counterfeit medicines.

Link: http://www.wcoomd.org/en/media/newsroom/2018/september/operation-mirage.aspx
Medtaget i vores database: 20-09-2018
World Customs Organization
WCO supports the General Secretariat of the Andean Community to enhance community transit
A team of WCO experts supported the delivery of a workshop on Customs transit for the Members of the Andean Community - Bolivia, Colombia, Ecuador and Peru. The workshop was held on 17 and 18 September 2018 at the General Secretariat of the Andean Community (SGCAN) in Lima, Peru and aimed at enhancing the efficiency of the community transit procedure based on guiding principles and recommended practices drawn from the WCO Transit Guidelines.

Link: http://www.wcoomd.org/en/media/newsroom/2018/september/wco-supports-the-general-secre...
Medtaget i vores database: 20-09-2018
World Customs Organization
Cambodia representatives from the World Customs Organizations Asia Pacific Security Project
On 4th September, 2018 in Phnom Penh, Cambodia representatives from the World Customs Organization’s Asia Pacific Security Project, which is funded by the Japanese Government, attended a handover and training session involving the donation of Raman Spectrometer devices. These items were purchased from the Rigaku Corporation for the General Department of Customs and Excise (GDCE) of Cambodia. They will be used to detect and identify precursor chemicals used in the manufacture of Improvised Explosive Devices (IEDs).

Link: http://www.wcoomd.org/en/media/newsroom/2018/september/cambodia-representatives-from-...
Medtaget i vores database: 20-09-2018
World Customs Organization
WCO hands over Raman Spectrometers to Philippines Bureau of Customs
With funding from the Government of Japan, the World Customs Organization handed over handheld detection devices (Raman Spectrometer) to the Bureau of Customs (BoC), Philippines in a ceremony held at the Ninoy Aquino International Airport (NAIA) Custom House on 6 September 2018. Prior to the Handover Ceremony, the devices were tested as per specifications agreed between WCO and the supplier, Rigaku Analytical Devices.

Link: http://www.wcoomd.org/en/media/newsroom/2018/september/wco-hands-over-raman-spectrome...
Medtaget i vores database: 20-09-2018
World Customs Organization
WCO Progresses with Review of Picard Professional Standards
On 13 September 2018, the second meeting on PICARD Professional Standards (PS) Review was held at the WCO in Brussels. The meeting was attended by representatives from the Capacity Building Directorate and Academia. The meeting was officiated by the Deputy Secretary General of the WCO, Mr. Ricardo Treviño Chapa.

Link: http://www.wcoomd.org/en/media/newsroom/2018/september/wco-progresses-with-review-of-...
Medtaget i vores database: 19-09-2018