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SkatteMail er Danmarks mest "dækkende" nyhedstjeneste om skat.

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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.

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

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.

Beierholm Moms - Udlejning af fast ejendom Krav om særskilt registrering Link: https://www.beierholm.dk/nyheder-publikationer-events/nyhed/nyhedselement/vis/detalje... Medtaget i vores database: 22-06-2018

Deloitte Ændring af årsopgørelsen - kørselsfradrag Få svar på, hvilke skatteregler der er gældende i forbindelse med ændring af kørselsfradrag Link: http://www2.deloitte.com/dk/da/pages/tax/richardt/aendring-af-aarsopgoerelse-koersels... Medtaget i vores database: 19-06-2018

Deloitte Ændrede regler om godtgørelse af elafgift Pr.1. maj 2018 er satsen for tilbagebetaling af elafgiften ændret således, at virksomhederne nu kan få en godtgørelse på 65,7 øre pr. kWh i forbindelse med forbrug til rumvarme, varmt vand og komfortkøling. Link: http://www2.deloitte.com/dk/da/pages/tax/articles/aendrede-regler-om-godtgoerelse-af-... Medtaget i vores database: 20-06-2018

DLA Piper Nyt fra Landbrug- og fødevarebranchen I dette nyhedsbrev kan du blandt andet læse om en medarbejder, der fik en godtgørelse for overarbejde, om beskatning i forbindelse med overførsel af jord fra landzone til byzone og om en principiel afgørelse om generationsskifte med succession. Link: https://www.dlapiper.com/da/denmark/insights/publications/2018/06/nyt-fra-landbrug-og... Medtaget i vores database: 23-06-2018

DLA Piper Principiel afgørelse om generationsskifte med succession Højesteret har den 13. april 2018 afsagt dom i en principiel skattesag vedrørende generationsskifte med succession, hvor det blev fastslået, at køberen af en virksomhed ikke både kan få nedslag i handelsværdien og beregne en passivpost for den latente (potentielle) skattebyrde. Link: https://www.dlapiper.com/da/denmark/insights/publications/2018/06/principiel-afgorels... Medtaget i vores database: 20-06-2018

DLA Piper Sælgerpantebrev på markedsvilkår kan indgå i virksomhedsordningen Landsskatteretten har i en nyere afgørelse (SKM 2017.545 LSR) fastslået, at et sælgerpantebrev i forbindelse med salg af landbrugsejendom i visse tilfælde kan indgå i sælgerens virksomhedsordning som et erhvervsmæssigt aktiv, når sælgerpantebrevet er aftalt på markedsvilkår. Link: https://www.dlapiper.com/da/denmark/insights/publications/2018/06/saelgerpantebrev-pa... Medtaget i vores database: 20-06-2018

DLA Piper Beskatning af værdien af jagt som maskeret udlodning Når en virksomhed råder over en jagtret, vil virksomhedens hovedaktionær eller anpartshaver ofte benytte jagten. Det er der heller ikke noget i vejen for - man skal dog være opmærksom på et par forhold for at undgå, at hovedaktionæren bliver beskattet af værdien af jagten. Link: https://www.dlapiper.com/da/denmark/insights/publications/2018/06/afbildning-af-et-re... Medtaget i vores database: 20-06-2018

Dansk Revision Større fradrag for udgifter til forskning og udvikling Større fradrag for udgifter til forskning og udvikling Link: http://www.danskrevision.dk/nyheder/2018/06/stoerre-fradrag-for-udgifter-til-forsknin... Medtaget i vores database: 21-06-2018

SEGES Husk selvangivelsen og restskatten senest 1. juli! Husk, at du skal selvangive, hvor meget du har fået i over- eller underskud i din virksomhed i 2017 senest 1. juli, og overskrider du fristen, kan det koste Link: https://www.landbrugsinfo.dk/oekonomi/skat/sider/js_18_klummeartikel_Huskselvangivels... Medtaget i vores database: 18-06-2018

Folketingets Ombudsmand SKATs Kundecenters opgaver mv. To sager, som var behandlet i SKATs Kundecenter, gav ombudsmanden anledning til at bede SKAT om nogle generelle oplysninger om kundecentrets opgaver og organisering mv. Link: http://www.ombudsmanden.dk/ombudsmandensarbejde/skatteomraadet/afsluttede_sager/17-00... Medtaget i vores database: 18-06-2018

Folketingets Ombudsmand 2018-10. Egen drift-undersøgelse af 30 sager i SKAT og Landsskatteretten Ombudsmanden gennemgik i en generel egen drift-undersøgelse 30 sager, der var blevet behandlet af både SKAT og Landsskatteretten. Undersøgelsen blev foretaget i medfør af ombudsmandslovens § 17, stk. 2, hvorefter ombudsmanden kan gennemføre generelle undersøgelser af en myndigheds behandling af sager. Link: https://www.retsinformation.dk/Forms/R0710.aspx?id=202133 Medtaget i vores database: 20-06-2018

OECD OECD and IGF invite comments on a draft toolkit that will help developing countries to identify and cost potential behavioural responses by mining investors to tax incentives s draft toolkit has been prepared by the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), under a programme of co-operation with the OECD, to help governments anticipate and limit the cost of mining tax incentives. It is part of wider efforts to address some of the challenges developing countries are facing in raising revenue from their mining sectors.Link: http://www.oecd.org/tax/beps/hidden-cost-of-tax-incentives-in-mining-draft-toolkit-oe... Medtaget i vores database: 18-06-2018

OECD OECD and ATAF continue to strengthen tax co-operation in Africa ay, the OECD and the African Tax Administration Forum (ATAF) signed a renewal of their Memorandum of Understanding (MoU) until June 2023, agreeing to continue to work together to improve tax systems in Africa. The MoU sets their co-operation towards the achievement of the common objective of promoting fair and efficient tax systems and administrations in Africa.Link: http://www.oecd.org/tax/tax-global/beps-implementation-and-beyond-developed-and-devel... Medtaget i vores database: 19-06-2018

World Trade Organization Norway initiates WTO dispute complaint against US steel, aluminium duties Norway 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 19 June. Link: https://www.wto.org/english/news_e/news18_e/ds552rfc_13jun18_e.htm Medtaget i vores database: 19-06-2018

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 22 June 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_22jun18_e.htm Medtaget i vores database: 18-06-2018

World Trade Organization Trade Policy Review: Norway The seventh review of the trade policies and practices of Norway takes place on 18 and 20 June 2018. The basis for the review is a report by the WTO Secretariat and a report by the Government of Norway. Link: https://www.wto.org/english/tratop_e/tpr_e/tp473_e.htm Medtaget i vores database: 18-06-2018

World Trade Organization Advanced Trade Policy Course for officials from Latin America and the Caribbean Twenty-two government officials from Latin America and the Caribbean are attending the Advanced Trade Policy Course (ATPC), which is taking place at WTO headquarters in Geneva from 4 June to 27 July 2018. The course was opened by Raymundo Valdes, Head of the Course Design and Training Section of the Institute for Training and Technical Cooperation (ITTC), and Daniel Morales, Head of the Geneva-Based Courses Unit. Link: https://www.wto.org/english/news_e/news18_e/tra_15jun18_e.htm Medtaget i vores database: 18-06-2018

World Trade Organization Japan initiates WTO dispute complaint against Korean duties on steel Japan has requested WTO dispute consultations with Korea regarding Korean anti-dumping duties levied on stainless steel bars from Japan. The request was circulated to WTO members on 21 June. Link: https://www.wto.org/english/news_e/news18_e/ds553rfc_20jun18_e.htm Medtaget i vores database: 21-06-2018

World Trade Organization Agriculture Committee reviews US counter-notification of India’s farm subsidy spending At a meeting of the Agriculture Committee on 11-12 June, WTO members discussed a counter-notification filed by the United States regarding India’s farm subsidies. Members also held their annual discussion on export competition and agreed to conclude the first three-year review of the elimination of export subsidies at the Committee meeting in September. In addition, members continued to review the administration of tariff rate quotas. Link: https://www.wto.org/english/news_e/news18_e/agcom_12jun18_e.htm Medtaget i vores database: 21-06-2018

World Customs Organization The World Customs Organization (WCO) and the Secretariat of the International Plant Protection Convention (IPPC) join forces to facilitate trade whilst protecting societies from undesirable effects Dr. Kunio Mikuriya, Secretary General of the World Customs Organization (WCO), and Dr. Jingyuan Xia, Secretary of the International Plant Protection Convention, signed an agreement to promote cooperation on matters of common interest to help facilitate the international trade of plants and plant products in a safe and efficient manner at the WCO Headquarters in Brussels on 19 June 2018. Link: http://www.wcoomd.org/en/media/newsroom/2018/june/wco-and-the-secretariat-of-the-ippc... Medtaget i vores database: 21-06-2018

World Customs Organization Mobile-learning course on the HS 2017 Edition A new online course on the 2017 Edition of the Harmonized System (HS) has been released by the WCO. Link: http://www.wcoomd.org/en/media/newsroom/2018/june/mobile-learning-course-on-the-hs-20... Medtaget i vores database: 21-06-2018

World Customs Organization Customs administrations in the Asia/Pacific region gather to discuss compliance and enforcement priorities and explore some WCO tools The WCO has organized a regional workshop on its Compliance and Enforcement Package (CEP) for administrations in the Asia/Pacific region. The CEP was designed to assist Customs in enhancing their compliance and enforcement procedures by following the guidelines laid down in several WCO tools and instruments. Link: http://www.wcoomd.org/en/media/newsroom/2018/june/customs-administrations-in-the-asia... Medtaget i vores database: 21-06-2018

World Customs Organization WCO launches dedicated TFA e-learning modules in Arabic on the CLiKC! Platform The WCO is pleased to announce that dedicated TFA e-learning modules on Risk Management, Post Clearance Audit, Cross Border Management and the Revised Kyoto Convention has been translated into Arabic and are now accessible on the CLiKC! Platform. These translations will benefit over 100.000 customs officers in Arabic-speaking countries. Translating these modules into Arabic constitutes a long-term investment for the WCO and will allow Members to use it as part of their blended training strategy which is the foundation for professional development in modern customs administrations. Link: http://www.wcoomd.org/en/media/newsroom/2018/june/wco-launches-dedicated-tfa-elearnin... Medtaget i vores database: 21-06-2018

World Customs Organization WCO News digital edition goes live We are delighted to announce to WCO News readers that a digital edition of the magazine is now available at https://mag.wcoomd.org. The last five editions are online, including the latest edition which has just been released today, and older editions will be added progressively. Link: http://www.wcoomd.org/en/media/newsroom/2018/june/latest-edition-of-wco-news-now-avai... Medtaget i vores database: 23-06-2018

World Customs Organization Wildlife crime: global seizures and arrests in transcontinental operation An international operation against the illegal trade in wildlife and timber has seen hundreds of seizures worldwide as well as suspects arrested.cted flora and fauna. Link: http://www.wcoomd.org/en/media/newsroom/2018/june/wildlife-crime-global-seizures-and-... Medtaget i vores database: 20-06-2018

World Customs Organization WCO Project Management Mission to Seychelles As part of the WCO Capacity Building delivery and support to its Members, the Seychelles Revenue Commission (SRC) benefitted from a Customs-specific training in project and change management which took place on 11 - 15 June 2018 in Victoria, Mahe. At this occasion, the WCO had the opportunity to deliver its project management training package, which was developed under the WCO-WACAM Project. Link: http://www.wcoomd.org/en/media/newsroom/2018/june/wco-project-management-mission-to-s... Medtaget i vores database: 19-06-2018

World Customs Organization NII Workshop for Azerbaijan Customs Service The World Customs Organization with the support of Customs Cooperation Fund of Japan delivered a four-day “Workshop on Improving X-Ray images analysis capabilities” to the benefit of the State Customs Service of Azerbaijan Republic (SCC) at the Regional Office of Capacity Building in Baku from 11 to 14 June 2018. Link: http://www.wcoomd.org/en/media/newsroom/2018/june/nii-workshop-for-azerbaijan-customs... Medtaget i vores database: 19-06-2018

World Customs Organization Strengthening Azerbaijan Customs Service SAFE AEO Programme The World Customs Organization with the support by Customs Cooperation Fund of Germany delivered a three-day SAFE AEO Workshop to the benefit of the State Customs Service of Azerbaijan Republic (SCC) at the WCO European Regional Office of Capacity Building in Baku from 11 to 13 June 2018. Link: http://www.wcoomd.org/en/media/newsroom/2018/june/strengthening-azerbaijan-customs-se... Medtaget i vores database: 19-06-2018

World Customs Organization Swaziland and South Africa successfully establish connectivity and data exchange The WCO-SACU Connect Project funded by Sweden supports the SACU region in implementing customs system interconnectivity to facilitate real-time customs to customs information exchange. The system is based on regionally agreed standards and international best practices, namely, the World Customs Organization (WCO) Globally Network Customs (GNC) Approach, the WCO Data Model, SACU Utility Blocks and the SACU Unique Consignment Reference (UCR) framework. Link: http://www.wcoomd.org/en/media/newsroom/2018/june/swaziland-and-south-africa-successf... Medtaget i vores database: 19-06-2018

Kammeradvokaten Dom fra EU-Domstolen i dansk skattesag Ifølge EU-Domstolen strider det imod EU-retten, at danske selskaber ifølge selskabsskatteloven ikke kan fradrage ”endelige tab” hidrørende fra udenlandske filialer, medmindre der er valgt international sambeskatning. Link: http://kammeradvokaten.dk/nyheder/2018/6/dom-fra-eu-domstolen-i-dansk-skattesag/ Medtaget i vores database: 20-06-2018

Kammeradvokaten Nederlandsk fond var ikke et skattesubjekt Ifølge Højesteret har skattemyndighederne med rette nægtet at anerkende en hollandsk fond som værende et selvstændigt skattesubjekt, med følge at fondens stifter skal anses for skattepligtig af et udbytte udloddet fra et dansk holdingselskab, som fonden var eneaktionær i. Link: http://kammeradvokaten.dk/nyheder/2018/6/nederlandsk-fond-var-ikke-et-skattesubjekt/ Medtaget i vores database: 20-06-2018

GOV.UK Department for Exiting the European Union Policy paper: Joint statement on Withdrawal Agreement - 19 June 2018 Outlining progress made by the negotiators of the European Union and the United Kingdom on the draft Withdrawal Agreement Link: https://www.gov.uk/government/publications/joint-statement-on-withdrawal-agreement-19... Medtaget i vores database: 20-06-2018

GOV.UK Department for Exiting the European Union News story: Programme: EU-UK Article 50 negotiations Brussels, week of 18 June 2018 Talks will be held in Brussels, 19 to 20 June 2018 Link: https://www.gov.uk/government/news/programme-eu-uk-article-50-negotiations-brussels-w... Medtaget i vores database: 19-06-2018

GOV.UK Department for Exiting the European Union Policy paper: Technical note on coordination of external security Detail on the UK's position on coordination on external security. Link: https://www.gov.uk/government/publications/technical-note-on-coordination-of-external... Medtaget i vores database: 21-06-2018