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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.

Deloitte
Fem gode råd om personskat
Sådan optimerer du din privatøkonomi

Link: http://www2.deloitte.com/dk/da/pages/tax/articles/personskat.html
Medtaget i vores database: 14-07-2018
Plesner
Ny EU-dom om momsfradrag i holdingselskaber lemper dansk praksis
EU-Domstolen har den 5. juli 2018 afsagt dom om, at holdingselskabers udlejning af fast ejendom til datterselskaber skal anses for økonomisk virksomhed. Når holdingselskabet er frivilligt momsregistreret for udlejningen, har holdingselskabet ret til momsfradrag for generalomkostninger. Dommen må give anledning til en ændring af dansk praksis, idet SKAT i et styresignal fra 2015 har fastslået det modsatte; nemlig at udlejning af maskiner og fast ejendom ikke udgør økonomisk virksomhed, som giver ret til momsfradrag.

Link: https://plesner.com/insights/artikler/2018/07/ny-eu-dom-om-momsfradrag-i-holdingselsk...
Medtaget i vores database: 10-07-2018
Plesner
Link: https://plesner.com/insights/nyheder/2018/plesner-forer-gruppesogsmaal-om-licensmoms?...
Medtaget i vores database: 11-07-2018
Plesner
Nye krav for nettilslutning af produktionsanlæg er undervejs
Energinet har netop i overensstemmelse med EU forordningen RfG (Requirements for Generator) anmeldt nye krav for nettilslutning af produktionsanlæg til Energitilsynet.

Link: https://plesner.com/insights/artikler/2018/07/nye-krav-for-nettilslutning-af-produkti...
Medtaget i vores database: 12-07-2018
PwC
Praksisændring: Ny EU-dom giver udvidet adgang til momsfradrag i holdingselskaber
EU-domstolen har i en afgørelse anerkendt, at holdingselskaber kan opnå momsfradrag for udgifter til køb af aktier ved at have momspligtig udlejning af fast ejendom. SKAT må ændre praksis.

Link: https://www.pwc.dk/da/artikler/2018/07/praksisaendring-ny-eu-dom-momsfradrag-i-holdin...
Medtaget i vores database: 12-07-2018
Folketingets Ombudsmand
SKATs inddrivelse af børnebidrag, der ikke er udlagt forskudsvis
I foråret 2016 modtog ombudsmanden flere henvendelser fra forældre, der var utilfredse med SKATs manglende inddrivelse af børnebidrag, som ikke udlægges forskudsvis af Udbetaling Danmark. Bidrag, som bidragsyderen ikke betaler frivilligt, udbetales i disse tilfælde først, når SKAT har inddrevet bidraget hos bidragsyderen.

Link: http://www.ombudsmanden.dk/ombudsmandensarbejde/skatteomraadet/afsluttede_sager/16-02...
Medtaget i vores database: 11-07-2018
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 20 July 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_20jul18_e.htm
Medtaget i vores database: 11-07-2018
World Trade Organization
Trade Policy Review: China
The seventh review of the trade policies and practices of China takes place on 11 and 13 July 2018. The basis for the review is a report by the WTO Secretariat and a report by the Government of China.

Link: https://www.wto.org/english/tratop_e/tpr_e/tp475_e.htm
Medtaget i vores database: 11-07-2018
World Trade Organization
Advanced Course on Trade and Environment concludes at the WTO
The fourth Advanced Course on Trade and Environment concluded on 6 July at the organization’s headquarters in Geneva. Twenty-five officials from trade and/or environment ministries representing 25 WTO members from all regions attended the course.

Link: https://www.wto.org/english/news_e/news18_e/tech_06jul18_e.htm
Medtaget i vores database: 11-07-2018
World Trade Organization
Switzerland initiates WTO dispute complaint against US steel, aluminium duties
Switzerland has requested WTO dispute consultations with the United States regarding US duties on certain imported steel and aluminium products. The request was circulated to WTO members on 12 July.

Link: https://www.wto.org/english/news_e/news18_e/ds556rfc_12jul18_e.htm
Medtaget i vores database: 12-07-2018
World Trade Organization
Members raise concerns over US Section 232 investigation on automobiles and automotive parts
Members expressed their concerns over possible measures by the United States regarding extra duties on the import of automobiles, including cars, SUVs, vans, light trucks and automotive parts, at the Council for Trade in Goods (CTG) held on 3 and 4 of July. Over 40 members — including the 28 European Union members — took the floor to warn of the “serious disruption” to world markets and the multilateral trading system that may arise as a result of these potential measures, particularly in light of the large proportion of global trade accounted for by these products.

Link: https://www.wto.org/english/news_e/news18_e/good_03jul18_e.htm
Medtaget i vores database: 12-07-2018
World Trade Organization
Tunisia initiates WTO dispute complaint against Moroccan book duties
Tunisia has requested WTO dispute consultations with Morocco regarding anti-dumping duties levied by Morocco on imports of school exercise books originating in Tunisia.

Link: https://www.wto.org/english/news_e/news18_e/ds555rfc_10jul18_e.htm
Medtaget i vores database: 10-07-2018
World Trade Organization
Committee reviews concerns regarding palm oil production, fossil fuel subsidies
Members discussed environmental concerns regarding the production of palm oil and highlighted the impact of fossil fuel subsidies at a meeting of the Committee on Trade and Environment (CTE) on 28 June, 2018. Several Members shared their practices and perspectives on the link between environmental challenges and economic and social goals, and underlined the importance of promoting trade and environment policies in support of sustainable development.

Link: https://www.wto.org/english/news_e/news18_e/envir_28jun18_e.htm
Medtaget i vores database: 10-07-2018
World Trade Organization
WTO holds workshop on SPS control, inspection and approval procedures
More than 150 government officials attended a Workshop on Sanitary and Phytosanitary (SPS) Control, Inspection and Approval Procedures in Geneva on 9 and 10 July 2018. The workshop provided a forum for discussions and experience-sharing on developments, challenges and practices in implementing Article 8 and Annex C of the SPS Agreement relating to these procedures.

Link: https://www.wto.org/english/news_e/news18_e/sps_10jul18_e.htm
Medtaget i vores database: 13-07-2018
World Customs Organization
National Workshop on Strategic Trade Control Enforcement (Pakistan, 25 - 29 June)
The WCO conducted a four day national workshop on Strategic Trade Controls Enforcement (STCE) in Karachi from 26th to 29th June. The training was attended by 55 supervisory and frontline officials from different Customs offices. It was nineteenth national STCE workshop delivered by the WCO since 2016. The event started with opening remarks delivered by the Director General Training and Research of Pakistan Customs who emphasized the importance of capacity building for effective enforcement of strategic trade controls and to meet the expectations of international security community. During the workshop participants were introduced to the concepts and principles related to STCE; they were familiarized with dual use commodities and were also provided opportunities to undertake practical exercises and group discussions.

Link: http://www.wcoomd.org/en/media/newsroom/2018/july/national-workshop-on-strategic-trad...
Medtaget i vores database: 13-07-2018
World Customs Organization
WCO and OECD progress further in their cooperation on the Integrity agenda
At the invitation of the OECD, the WCO participated in the plenary meeting of the Anti-Corruption Network (ACN) for Eastern Europe and Central Asia of the OECD held from 3 - 5 July 2018 in Paris at its Headquarters.

Link: http://www.wcoomd.org/en/media/newsroom/2018/july/wco-and-oecd-progress-further-in-th...
Medtaget i vores database: 10-07-2018
World Customs Organization
WCO supports Vietnam on the correct implementation of the HS 2017 and AHTN 2017
Under the sponsorship of the Customs Cooperation Fund of Korea, a WCO National Workshop on the Implementation of the HS 2017 was held at the headquarters of the General Department of the Vietnam Customs in Hanoi, Vietnam, from 2 to 6 July 2018. The Workshop was facilitated by a WCO Technical Officer and Ms. Seri KIM, a WCO Accredited Trainer in HS matters, from the Korea Customs Service (KCS).

Link: http://www.wcoomd.org/en/media/newsroom/2018/july/wco-supports-vietnam-on-the-correct...
Medtaget i vores database: 09-07-2018
World Customs Organization
WCO supports Bosnia and Herzegovina Customs to develop its capacities in Post Clearance Audit
Following a request from Bosnia and Herzegovina for capacity building activity on Post Clearance Audit (PCA), the WCO facilitated a national workshop to strengthen Bosnia and Herzegovina Customs capacities regarding PCA. The workshop was held in Banja-Luka, Bosnia and Herzegovina from 21 to 25 May 2018, with the support of the German Customs Cooperation Fund (CCF-Germany).

Link: http://www.wcoomd.org/en/media/newsroom/2018/july/wco-supports-bosnia-and-herzegovina...
Medtaget i vores database: 09-07-2018
World Customs Organization
HMRC and WCO launch two-year extension of the HMRC-WCO-UNCTAD TFA Implementation Programme at the 132nd Session of the WCO Council
On the 29 June 2018, Her Majesty’s Revenue and Customs (HMRC) and the World Customs Organization (WCO) signed a grant agreement valued at £1.6 million as part of a two-year extension of the HMRC-WCO-UNCTAD Trade Facilitation implementation programme. This renewed Programme is designed to support selected developing countries in the Commonwealth to effectively implement the World Trade Organization’s (WTO) Agreement on Trade Facilitation (TFA), using WCO’s international standards and tools under the auspices of the WCO Mercator programme, in close coordination with a separate funding envelope to deliver UNCTAD’s Empowerment Programme for National Trade Facilitation Committees (NTCFs). The funding was announced by the Right Honourable Theresa May, Prime Minister of the United Kingdom during the Commonwealth Heads of Government Meeting (CHOGM) summit, where the Prime Minister emphasized the United Kingdom’s ongoing commitment to support customs administrations in least-developed countries to assist the implementation of the TFA.

Link: http://www.wcoomd.org/en/media/newsroom/2018/july/hmrc-and-wco-launch-two-year-extens...
Medtaget i vores database: 09-07-2018
World Customs Organization
WCO Leadership and Management Development (LMD) Workshop in Abuja (Gwagwalada), Nigeria
Following the success of the Top Executive Retreat and Leadership and Management Development workshop in 2016, the Nigerian Customs Services (NCS) requested its second LMD in two years bringing the total to 49 senior managers who have participated in the WCO’s leadership capacity development program. A total of nineteen senior personnel from the rank of comptroller (9) and deputy comptroller (10) participated in the workshop held at the NCS Staff and Command College in Gwagwalada, Abuja from the 11th to the 22nd June 2018.

Link: http://www.wcoomd.org/en/media/newsroom/2018/july/wco-leadership-and-management-devel...
Medtaget i vores database: 09-07-2018
World Customs Organization
WCO supports Bhutan on Advance Ruling System and improvement of tariff classification
A WCO Revenue Package national Workshop on the development of an advance ruling system for classification, funded by CCF Korea, was held in Paro, Bhutan, from 2 to 6 July 2018. Twenty five Customs officials worked intensively during the Workshop, which was facilitated by one expert from the WCO Secretariat and one accredited expert from Thai Customs.

Link: http://www.wcoomd.org/en/media/newsroom/2018/july/wco-supports-bhutan-on-advance-ruli...
Medtaget i vores database: 12-07-2018
World Customs Organization
Successful WCO Leadership and Management Development Workshop in Bahamas
As part of Capacity Building, WCO organized a Leadership and Management Development (LMD) Workshop from 11 to 22 June 2018 for 22 senior managers of the Bahamas Customs and Excise Department (BCED). The overall objective of the two-week interactive workshop was to strengthen senior management capacity to lead and drive reforms within BCED. The first week 10 Superintendents attended the LMD Workshop, the second week 12 Chief Customs Revenue Officers were attending. The LMD Workshop constitutes an important part of the overall support WCO is delivering to BCED for a period of two years. The LMD Workshop aimed to reinforce the organization and to install a new management culture that focuses on managing more strategically, excellent people management skills and modern leadership and management skills, attitude and behaviour.

Link: http://www.wcoomd.org/en/media/newsroom/2018/july/successful-wco-leadership-and-manag...
Medtaget i vores database: 12-07-2018
World Customs Organization
Development of new and updated materials related to origin including the Practical Guide to 2015 Nairobi Ministerial Decision
As part of the Revenue Package Phase III Action, the WCO has developed a Practical Guide to the 2015 Nairobi Ministerial Decision on Rules of Origin for Least Developed Countries (LDCs). It has been developed to help Members and traders in understanding and using preferential market access for LDCs. It provides practical information on how to qualify for preferential treatment and detailed explanations of the elements in the Decision. This document has been made available to everyone in English [en], French [fr], and Spanish [es].

Link: http://www.wcoomd.org/en/media/newsroom/2018/july/development-of-new-and-updated-mate...
Medtaget i vores database: 11-07-2018
World Customs Organization
WCO publishes global standards on e-commerce
Today, the WCO published the Framework of Standards on Cross-Border E-Commerce as adopted at the end of June 2018 by the Council, the Organization's highest decision-making body, together with a Resolution aimed at ensuring its harmonized and effective implementation.

Link: http://www.wcoomd.org/en/media/newsroom/2018/july/wco-publishes-global-standards-on-e...
Medtaget i vores database: 11-07-2018
Selskabsadvokaterne
Krav til aktieselskaber er nu kun 400.000 kroner
Billigere at stifte et aktieselskabDen 1. juli 2018 trådte flere ændringer i selskabsloven i kraft, herunder blev kravet til selskabskapitalen nedsat fra 500.000 kr. til 400.000 kr. Du kan læse om alle ændringerne i denne artikel.Aktieselskaber skal derfor nu have en selskabskapital svarende til mindst 400....

Link: http://www.selskabsadvokaterne.dk/artikler/erhvervs-og-selskabsret/krav-til-aktiesels...
Medtaget i vores database: 10-07-2018
Kammeradvokaten
Leasingtager hæfter for registreringsafgiften
Østre Landsret har givet Skatteministeriet medhold i, at en leasingtager skulle hæfte for køretøjets fulde registreringsafgift, idet landsretten fandt det godtgjort, at leasingtageren havde anvendt køretøjet med viden om, at der ikke var betalt den korrekte registreringsafgift af køretøjet.

Link: http://kammeradvokaten.dk/nyheder/2018/7/leasingtager-haefter-for-registreringsafgift...
Medtaget i vores database: 09-07-2018
GOV.UK Department for Exiting the European Union
Policy paper: The future relationship between the United Kingdom and the European Union
The United Kingdom will leave the European Union on 29 March 2019 and begin to chart a new course in the world.The Government will have delivered on the result of the 2016 referendum – the biggest democratic exercise in this country’s history. And it will have reached a key milestone in its principal mission – to build a country that works for everyone. A country that is stronger, fairer, more united and more outward-looking.

Link: https://www.gov.uk/government/publications/the-future-relationship-between-the-united...
Medtaget i vores database: 12-07-2018
GOV.UK Department for Exiting the European Union
News story: Scotland Secretary updates Scottish business leaders on Brexit
Scottish Secretary David Mundell hosted an EU exit roundtable with businesses in Edinburgh

Link: https://www.gov.uk/government/news/scotland-secretary-updates-scottish-business-leade...
Medtaget i vores database: 13-07-2018