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.

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.

BDO

Ti teknologier viser, at fremtiden for energilagring ikke (kun) er batterier

Hvis man skulle kåre en konge af energilagringsteknologier, er det svært at komme udenom batterier. De dominerer både nyhedsstrømmen, finansiering og til dels virksomhedshandler. Det er imidlertid ikke det samme som, at batterier er den eneste energilagringsteknologi, der har en lys fremtid.

Link: https://www.bdo.dk/da-dk/faglig-info/advisory-publikationer/corporate-finance-publika...
Medtaget i vores database: 10-12-2018

BDO

7 gode skatteråd inden nytår

Ekstra indbetalinger til pension er som sædvanlig det mest interessante, hvis man i sidste øjeblik vil nedbringe sin skat for 2018, men der findes også andre interessante muligheder

Link: https://www.bdo.dk/da-dk/faglig-info/skat-og-moms/7-gode-skatteraad-inden-nytaar
Medtaget i vores database: 10-12-2018

BDO

Nyt fra Energi & Forsyning nr. 2 - 2018

I denne udgave af vores nyhedsbrev fra energi og forsyning kan du læse om:

Højesteret har afsagt dom i to pilotsager, men hvilken betydning får det?
Køb og salg af virksomheder
Politisk stemmeaftale: Justeret økonomisk regulering af vandsektoren
Ny anmeldelsesbekendtgørelse med tilhørende konteringsvejledning for varmeværker
Hvordan forholder vandselskaberne sig efter Højesterets dom?
Udgifter til nyttiggørelse af overskudsvarme skal ikke medgå i afgiftsgrundlaget

Link: https://www.bdo.dk/da-dk/faglig-info/brancher/energi-og-forsyning/nyt-fra-energi-fors...
Medtaget i vores database: 10-12-2018

BDO

Nyt fra Energi & Forsyning nr. 1 - 2018

I denne udgave af vores nyhedsbrev fra energi & forsyning kan du læse om:

Opfølgning på skatteproblematikken omkring varmeselskabers forrentning af indskudskapital
Grundbeløb og skattepligt
Administrative opgaver i forsyningsbranchen
Høringsudkast til ny anmeldelsesbekendtgørelse med tilhørende konteringsvejledning for varmeværker
Høringsudkast vedr. ophævelse af forbrugerbindinger og indregning af overskud fra eldrevne varmepumper

Link: https://www.bdo.dk/da-dk/faglig-info/brancher/energi-og-forsyning/nyt-fra-energi-fors...
Medtaget i vores database: 10-12-2018

Bech-Bruun

Folketinget har vedtaget den nye aktieoptionslov

Folketinget har netop vedtaget den nye aktieoptionslov, der ophæver de eksisterende begrænsninger i aftalefriheden i forhold til medarbejdernes retsstilling ved ansættelsens ophør. Loven træder i kraft den 1. januar 2019.

Link: https://www.bechbruun.com/da/nyheder/2018/folketinget-har-vedtaget-den-nye-aktieoptio...
Medtaget i vores database: 08-12-2018

Beierholm

Moms på gavekort og vouchers

Nye regler for, hvornår momsen skal indbetales

Link: https://www.beierholm.dk/nyheder-publikationer-events/nyhed/nyhedselement/vis/detalje...
Medtaget i vores database: 05-12-2018

Beierholm

Vigtige datoer 2019

Hent oversigt over vigtige datoer for indberetning/indbetaling af moms, skat mv.

Link: https://www.beierholm.dk/nyheder-publikationer-events/nyhed/nyhedselement/vis/detalje...
Medtaget i vores database: 06-12-2018

Deloitte

Igen udsigt til lavere afgifter

Lempelserne har til formål at gøre det billigere for erhvervene og for forbrugerne, herunder særligt for hotel- og turistbranchen, øl- og vinbranchen, landbruget samt for fly- og lystbådsejere.

Link: http://www2.deloitte.com/dk/da/pages/tax/articles/igen-udsigt-til-lavere-afgifter.htm...
Medtaget i vores database: 05-12-2018

Deloitte

Nu lempes praksis for betaling af overskudsvarmeafgift

Praksis for betaling af overskudsvarmeafgift er ændret til fordel for virksomhederne. Virksomheder, der udnytter overskudsvarme, bør derfor overveje, om tidligere afgiftsbetalinger kan ændres. Samtidig bør virksomheder, der overvejer at udnytte overskudsvarme, tage den nye praksis i betragtning.

Link: http://www2.deloitte.com/dk/da/pages/tax/articles/nu-lempes-praksis-for-betaling-af-o...
Medtaget i vores database: 06-12-2018

Deloitte

Varmeområdet – ny anmeldelsesbekendtgørelse

Den nye anmeldelsesbekendtgørelse forventes at træde i kraft den 29. november. Budget for kalenderåret 2019 skal således indberettes efter den nye anmeldelsesbekendtgørelse, hvor samtlige omkostninger fordeles på produktion, transmission og distribution.

Link: http://www2.deloitte.com/dk/da/pages/energy-and-resources/articles/varmeomraadet-ny-a...
Medtaget i vores database: 06-12-2018

Plesner

Nye regler for aktieoptioner giver større aftalefrihed

Fra nytår kommer der større aftalefrihed i aktieoptionsordninger. Det er den væsentligste ændring i den nye aktieoptionslov, som Folketinget netop har vedtaget. De nye regler giver virksomheder anledning til en række overvejelser i forbindelse med etablering af aktiebaserede incitamentsprogrammer.

Link: https://plesner.com/insights/artikler/2018/12/nye-regler-for-aktieoptioner-giver-stoe...
Medtaget i vores database: 06-12-2018

PwC

Brexit: Hvad er status?

De politiske forhandlinger om Storbritanniens udtræden af EU (Brexit) er fortsat under tidspres, og det kan være svært at tilegne sig et overblik over udviklingen. Derfor publicerer PwC, op til Storbritanniens udtræden af EU, løbende opdateringer om Brexit med særligt fokus på den finansielle sektor.

Link: https://www.pwc.dk/da/artikler/2018/12/brexit-hvad-er-status-2.html
Medtaget i vores database: 09-12-2018

Revisorgruppen Danmark

FACIT december 2018

Nu er det jul igen ...

Link: http://www.revisorgruppen.dk/publikationer/facit/vis/facit-december-2018/
Medtaget i vores database: 05-12-2018

Ret&Råd Advokater

Opdatering af reglerne for elektronisk kommunikation mellem lejer og udlejer i det private

Den digitale kommunikation har nu også taget sit indtog inden for kommunikationen mellem udlejer og lejer.

Link: http://www.ret-raad.dk/blog/elektronisk-kommunikation-mellem-private-lejer-og-udlejer
Medtaget i vores database: 05-12-2018

Ret&Råd Advokater

Hvordan er det lige med persondatareglerne i erhvervsforeninger?

De fleste virksomheder har fokus på og arbejder løbende med at indrette deres dagligdag, så virksomhederne overholder de nye regler om beskyttelse af persondata. Men sidder du i en bestyrelse i en erhvervsforening, eksempelvis handelsstandsforening, erhvervsklub, Rotary, Round Table, sponsorklub tilknyttet en sportsklub eller lignende, skal du også have fokus på reglerne.

Link: http://www.ret-raad.dk/blog/persondata-i-erhvervsforeninger
Medtaget i vores database: 05-12-2018

Ret&Råd Advokater

Sikker mail

Fra 1. januar 2019 skal al e-mail kommunikation i den private sektor, der indeholder personfølsomme oplysninger, være krypteret. Er din virksomhed klar?

Link: http://www.ret-raad.dk/blog/sikker-mail
Medtaget i vores database: 05-12-2018

Folketingets Ombudsmand

Panama Papers - SKATs indhentelse af oplysninger og mistankevurdering efter retssikkerhedsloven

På baggrund af oplysninger fra de såkaldte Panama Papers skrev SKAT i materialeindkaldelser til en række borgere, at de havde pligt til at sende oplysninger, så det kunne afklares, om de skyldte skat til Danmark.

Link: http://www.ombudsmanden.dk/find/udtalelser/beretningssager/alle_bsager/2018-30/
Medtaget i vores database: 05-12-2018

Folketingets Ombudsmand

2018-30. Panama Papers – SKATs indhentelse af oplysninger og mistankevurdering efter retssikkerhedsloven

Efter henvendelse fra Advokatrådets Skatteudvalg besluttede ombudsmanden af egen drift at undersøge, om SKAT i den forbindelse havde overholdt reglerne om forbud mod selvinkriminering i retssikkerhedslovens § 10. Efter denne bestemmelse har en borger som udgangspunkt ikke pligt til at give myndighederne oplysninger, hvis der er konkret mistanke om, at borgeren har begået et strafbart forhold.

Ombudsmanden udtalte, at pligten til at gøre rede for grundlaget for selvangivne oplysninger i skattekontrollovens § 1, stk. 1, måtte anses for en oplysningspligt, som var omfattet af retssikkerhedslovens § 10.

Undersøgelsen gav generelt ikke ombudsmanden grund til at antage, at der på tidspunktet for udsendelsen af materialeindkaldelserne var grundlag for konkret mistanke mod de borgere, som blev pålagt at give oplysninger. På den baggrund nåede ombudsmanden frem til, at reglerne om forbud mod selvinkriminering var overholdt. Ombudsmanden byggede sin vurdering på SKATs generelle beskrivelse af oplysningsgrundlaget og processen i sagerne, idet han ikke havde undersøgt de enkelte sager om SKATs indhentelse af materiale.

Undersøgelsen gav heller ikke ombudsmanden grundlag for generelt at antage, at SKAT manglede sagligt grundlag for at bede borgerne om at sende oplysninger om indkomstår forud for den ordinære ansættelsesfrist.

Ombudsmanden var desuden enig med SKAT i, at der burde foretages en ændring af den samtykkeerklæring, som SKAT tidligere havde bedt borgere om at underskrive, hvis der forelå konkret mistanke om et strafbart forhold, men hvor den mistænkte borger ønskede at give samtykke til at meddele oplysninger.

(Sag nr. 17/00509)

Link: https://www.retsinformation.dk/Forms/R0710.aspx?id=205604
Medtaget i vores database: 06-12-2018

OECD

Tax revenues continue increasing as the tax mix shifts further towards corporate and consumption taxes

revenues in advanced economies have continued to increase, with taxes on companies and personal consumption representing an increasing share of total tax revenues, according to new OECD research.Link: http://www.oecd.org/centrodemexico/medios/losingresostributariossiguenenaumentoamedid...
Medtaget i vores database: 07-12-2018

World Trade Organization

Annual session of Parliamentary Conference on the WTO gets under way

The annual session of the Parliamentary Conference on the WTO, a joint undertaking of the Inter-Parliamentary Union and the European Parliament, is taking place on 6 and 7 December 2018 at the headquarters of the WTO.

Link: https://www.wto.org/english/news_e/news18_e/parl_07dec18_e.htm
Medtaget i vores database: 07-12-2018

World Trade Organization

Thailand initiates WTO dispute complaint against Turkish duties on air conditioners

Thailand has requested WTO dispute consultations with Turkey concerning an additional duty imposed by Turkey on imported air conditioners from Thailand. Thailand’s request was circulated to WTO members on 10 December.

Link: https://www.wto.org/english/news_e/news18_e/ds573rfc_10dec18_e.htm
Medtaget i vores database: 10-12-2018

World Trade Organization

The Netherlands gives EUR 6,400,000 to enhance developing countries’ trading skills

The government of the Netherlands is contributing a total of EUR 6,400,000 (CHF 7,250,000) to WTO trade-related programmes over the period 2018-2022 to help developing and least-developed countries (LDCs) participate in multilateral trade negotiations and enhance their access to agricultural markets.

Link: https://www.wto.org/english/news_e/pres18_e/pr828_e.htm
Medtaget i vores database: 10-12-2018

World Trade Organization

DG Azevêdo and UNSG Guterres discuss ongoing cooperation to deliver SDGs

WTO Director-General Roberto Azevêdo met with United Nations Secretary General António Guterres at the UN headquarters in New York on 6 December to discuss the ongoing cooperation between the two organisations on a range of issues, particularly regarding the delivery of the Sustainable Development Goals (SDGs) and the challenges facing multilateral cooperation. This meeting was part of their continued efforts to strengthen and build on the dialogue that exists between the WTO and the UN.

Link: https://www.wto.org/english/news_e/news18_e/dgra_07dec18_e.htm
Medtaget i vores database: 10-12-2018

World Trade Organization

DG Azevêdo in US: This is a “once-in-a-generation opportunity” to renew trading system

Speaking in Washington DC on 5 December, Director-General Roberto Azevêdo said that WTO members have “a once-in-a-generation opportunity to renew the trading system”. He argued that in responding to the range of challenges in the global trading system today, momentum was building towards strengthening and improving the work of the WTO. The Director-General was speaking at the National Foreign Trade Council’s annual World Trade Dinner. During his time in Washington, the Director-General held a series of meetings, including with USTR Bob Lighthizer, Treasury Secretary Steven Mnuchin and representatives from Congress and the private sector.

Link: https://www.wto.org/english/news_e/news18_e/dgra_06dec18_e.htm
Medtaget i vores database: 06-12-2018

World Trade Organization

Germany gives EUR 1 million to enhance developing countries’ participation in world trade

Germany is donating EUR 1 million (CHF 1,100,000) to the WTO’s Doha Development Agenda Global Trust Fund (DDAGTF) to help developing countries implement WTO agreements and to enhance their trade negotiating skills. The contribution was confirmed at a signing ceremony with WTO Deputy Director-General Yonov Frederick Agah and Germany’s WTO Ambassador, Walter Werner, on 5 December 2018.

Link: https://www.wto.org/english/news_e/pres18_e/pr827_e.htm
Medtaget i vores database: 06-12-2018

World Trade Organization

Argentina initiates WTO dispute complaint against Peruvian measures on biodiesel imports

Argentina has requested WTO dispute consultations with Peru concerning anti-dumping and countervailing measures imposed by Peru on biodiesel imports from Argentina. Argentina’s request was circulated to WTO members on 5 December.

Link: https://www.wto.org/english/news_e/news18_e/ds572rfc_05dec18_e.htm
Medtaget i vores database: 05-12-2018

World Trade Organization

Djibouti hosts Second Regional Dialogue on WTO Accessions for the Greater Horn of Africa

The Government of the Republic of Djibouti is hosting the Second Regional Dialogue on WTO Accessions for the Greater Horn of Africa under the theme “Trade for Peace through WTO Accessions”. The dialogue mainly focuses on how accession to the WTO can foster and sustain peace in fragile and conflict-afflicted countries and offers a platform for acceding governments to engage in experience sharing. The dialogue will run from 3 to 6 December and is co-organized with the International Trade Centre (ITC).

Link: https://www.wto.org/english/news_e/news18_e/acc_04dec18_e.htm
Medtaget i vores database: 05-12-2018

World Trade Organization

New WTO publication reviews evolution of tariff negotiations and renegotiations

On 4 December, the WTO launched a new edition of “Tariff Negotiations and Renegotiations under the GATT and the WTO”. The publication reviews how the procedures and practices regarding tariff negotiations have evolved since the General Agreement on Tariffs and Trade (GATT) was established over seven decades ago and highlights some of the major developments since the first edition of this book was published in 2001.

Link: https://www.wto.org/english/news_e/news18_e/publ_04dec18_e.htm
Medtaget i vores database: 05-12-2018

World Trade Organization

Panels established to review India, Swiss complaints against US tariffs

At its meeting on 4 December, the WTO’s Dispute Settlement Body (DSB) agreed to requests from India and Switzerland for the establishment of panels to examine tariffs imposed by the United States on steel and aluminium imports. The DSB also considered a request from the United States for a panel to review increased duties imposed by the Russian Federation on certain US imports as well as requests from Qatar and Mexico to rule on measures adopted by Saudi Arabia and Costa Rica respectively.

Link: https://www.wto.org/english/news_e/news18_e/dsb_04dec18_e.htm
Medtaget i vores database: 05-12-2018

World Trade Organization

United Kingdom submits draft post-Brexit services commitments to WTO

WTO members received today, 3 December 2018, the United Kingdom’s draft schedule outlining its WTO commitments for services once the UK leaves the European Union. Members now have 45 days to review the schedule before certification.

Link: https://www.wto.org/english/news_e/news18_e/mark_03dec18_e.htm
Medtaget i vores database: 05-12-2018

World Trade Organization

Denmark gives DKK 4 million to help developing countries meet standards for farm trade

Denmark is contributing DKK 4 million (over CHF 600,000) in 2018 to help developing and least-developed countries participate more actively in global agricultural trade. This donation to the Standards and Trade Development Facility (STDF) aims to help developing countries comply with international food safety, animal and plant health standards and increase their access to world markets.

Link: https://www.wto.org/english/news_e/pres18_e/pr826_e.htm
Medtaget i vores database: 05-12-2018

World Trade Organization

Plastic waste, ‘blue economy’ among issues taken up at trade and environment committee

At the 30 November meeting of the Committee on Trade and Environment, WTO members heard discussions on managing plastic waste and attaining a circular economy where resources are recovered and recycled for maximum use. Members were also briefed on ‘blue economy’ initiatives for the sustainable use of ocean resources.

Link: https://www.wto.org/english/news_e/news18_e/envir_30nov18_e.htm
Medtaget i vores database: 05-12-2018

World Trade Organization

Advanced Trade Policy Course concludes at the WTO

Thirty participants from around the world attended the two-month Advanced Trade Policy Course (ATPC) from 8 October to 30 November 2018 at the WTO headquarters in Geneva. The course, which represents the highest level of training (level 3) in the WTO’s progressive learning framework, was closed by Mr Raymundo Valdes, Chief of the Course Design and Training Section of the WTO’s Institute for Training and Technical Cooperation (ITTC).

Link: https://www.wto.org/english/news_e/news18_e/tra_30nov18_e.htm
Medtaget i vores database: 05-12-2018

World Customs Organization

WCO signs Memorandum of Understanding with IMF

The Secretary General of the World Customs Organization (WCO), Dr. Kunio Mikuriya, and the Director of the Fiscal Affairs Department of the International Monetary Fund (IMF), Dr. Vitor Gaspar, signed a Memorandum of Understanding (MoU) between the two Organizations on 1 December 2018.

Link: http://www.wcoomd.org/en/media/newsroom/2018/december/wco-signs-memorandum-of-underst...
Medtaget i vores database: 05-12-2018

World Customs Organization

WCO and EAC celebrate EAC Regional AEO Programme success

Back in 2014, the World Customs Organization (WCO), the East African Community (EAC) Secretariat and five Customs administrations from the EAC region (Burundi, Kenya, Rwanda, Tanzania and Uganda) embarked on a five-year partnership to support the effective design and roll-out of the EAC Regional AEO Programme. The partnership came to be known as the WCO-EAC CREATe Project and benefitted from the generous financial support of the Government of Sweden.

Link: http://www.wcoomd.org/en/media/newsroom/2018/december/wco-and-eac-celebrate-eac-regio...
Medtaget i vores database: 05-12-2018

World Customs Organization

WCO publishes Handbook on Data Analysis

Today, 4 December 2018, sees the publication by the WCO of a “Handbook on Data Analysis” aimed at presenting an overview of data analytics and, more specifically, what it is, how it works, and how useful it may be to Customs and other governmental agencies.

The Handbook offers guidance on how to leverage big data and data analytics, outlines data governance-related issues, and presents some common data analysis tools, such as predictive analytics, cognitive computing and statistical programming languages.

The Handbook is intended to provide guidance and serve as a reference resource on the use of data analytics in the Customs environment, assisting Members and stakeholders in further strengthening supply chain security and facilitation. It may also prove helpful in developing or enhancing data analytics strategies, operational frameworks, associated skills and capabilities within Customs administrations.

The Handbook is currently available, in English, to Customs and other enforcement officials. The French version will be available shortly.

Link: http://www.wcoomd.org/en/media/newsroom/2018/december/wco-publishes-handbook-on-data-...
Medtaget i vores database: 05-12-2018

World Customs Organization

WCO and SACU region celebrate successful conclusion of the regional Customs Modernization Programme

Back in 2014, the World Customs Organization (WCO), the Southern African Customs Union (SACU) Secretariat and the five Customs administrations of the SACU region (Botswana, Lesotho, Namibia, South Africa and Swaziland) embarked on a partnership to support effective implementation of the five-year SACU Customs Modernization Programme. The partnership came to be known as the WCO-SACU Connect Project and benefitted from the generous financial support of the Government of Sweden.

Link: http://www.wcoomd.org/en/media/newsroom/2018/december/wco-and-sacu-region-celebrate-s...
Medtaget i vores database: 05-12-2018

World Customs Organization

New E-learning Course on WCO SAFE Framework of Standards

The World Customs Organization (WCO) Secretariat has released a new e-learning course on the WCO SAFE Framework of Standards. Based on the 2018 version of the SAFE, this course will give the participants a comprehensive overview of the three Pillars of the Framework and a deep understanding of underlying concepts, as well as the benefits of its implementation for Governments, Customs and the Trade community. A specific part is devoted to the concept of the Authorized Economic Operator Programme and associated processes.

Link: http://www.wcoomd.org/en/media/newsroom/2018/december/new--e-learning-course-on-wco-s...
Medtaget i vores database: 05-12-2018

World Customs Organization

WCO Mercator Programme Diagnostic Mission to the Lesotho Revenue Authority (LRA) on WTO TFA Implementation

At the request of the Lesotho Revenue Authority (LRA), the WCO conducted a diagnostic support mission on the implementation of the WTO Trade Facilitation Agreement (TFA) from 19- 23 November 2018, in Maseru, Lesotho. The mission was conducted under the framework of WCO Mercator Program and the financial support of the Government of the United Kingdom through Her Majesty’s Revenue and Customs under the framework of the extended HMRC-WCO-UNCTAD Programme. The Mercator Programme is designed to support WCO members to successfully implement the provisions of the TFA through the effective application of WCO instruments and tools and by using WCOs extensive network of international customs experts.

Link: http://www.wcoomd.org/en/media/newsroom/2018/december/wco-mercator-programme-diagnost...
Medtaget i vores database: 05-12-2018

World Customs Organization

WCO Mercator Programme Diagnostic Mission to the Lesotho Revenue Authority (LRA) on WTO TFA Implementation

Link: http://www.wcoomd.org/en/media/newsroom/2018/december/wco-mercator-programme-diagnost...
Medtaget i vores database: 05-12-2018

World Customs Organization

WCO Supports Myanmar Customs to Strengthen its IPR Border Enforcement

The WCO National Workshop for Myanmar Customs on border enforcement of intellectual property rights (IPR) was held from 26 to 30 November 2018 in Yangon, Myanmar, under the sponsorship of Japanese Customs Cooperation Fund (CCF/Japan). A total of 12 Myanmar Customs officers participated in the Workshop and resource speakers from the WCO Asia Pacific Regional Office for Capacity Building (ROCB A/P) and Japan Customs participated in the Workshop to share their knowledge and practices with the participants and facilitated the discussions.

Link: http://www.wcoomd.org/en/media/newsroom/2018/december/wco-supports-myanmar-customs-to...
Medtaget i vores database: 05-12-2018

World Customs Organization

WCO Supports Myanmar Customs to Strengthen its IPR Border Enforcement

Link: http://www.wcoomd.org/en/media/newsroom/2018/december/wco-supports-myanmar-customs-to...
Medtaget i vores database: 05-12-2018

World Customs Organization

Workshop on Customs Valuation and Transfer Pricing for Royal Thai Customs Department

Between 26 and 30 November 2018, the WCO conducted a Workshop on Customs Valuation and Transfer Pricing for the Royal Thai Customs Department in Bangkok, Thailand.

Link: http://www.wcoomd.org/en/media/newsroom/2018/december/workshop-on-customs-valuation-a...
Medtaget i vores database: 06-12-2018

World Customs Organization

The WCO welcomes Suriname as new Member

The Republic of Suriname deposited with the Belgian Government its instrument of accession to the Convention Establishing a Customs Co-operation Council on 26 November 2018.

Link: http://www.wcoomd.org/en/media/newsroom/2018/december/the-wco-welcomes-suriname-as-ne...
Medtaget i vores database: 06-12-2018

World Customs Organization

WCO Sub-regional Workshop on Customs Valuation for the Pacific

Between 3 and 7 December 2018, the WCO conducted a Workshop on Customs Valuation for the Pacific Islands sub-Region in Suva, Fiji.

Link: http://www.wcoomd.org/en/media/newsroom/2018/december/wco-sub-regional-workshop-on-cu...
Medtaget i vores database: 10-12-2018

World Customs Organization

WCO supports Pakistan in enhancing its Post Clearance Audit capacities

Following a scoping mission aiming at identifying implementation needs related to the WTO Trade Facilitation Agreement, the WCO conducted a five- day training on Post Clearance Audit (PCA) from 12 to 16 November 2018 in Islamabad, to support the Federal Board of Revenue (FBR) of Pakistan. This mission was funded by the Commonwealth Heads of Government Meeting (CHOGM) via Her Majesty’s Revenue and Customs (HMRC) under the framework of the extended HMRC-WCO-UNCTAD Programme.

Link: http://www.wcoomd.org/en/media/newsroom/2018/december/wco-supports-pakistan-in-enhanc...
Medtaget i vores database: 07-12-2018

World Customs Organization

Botswana Unified Revenue Service New Strategic Planning Kicks Off with WCO Diagnostic

Botswana became the eighth WTO member to ratify the Trade Facilitation Agreement (TFA) on 18 June 2015. The notification of the status of articles was lodged on 18 March 2018. According to the 2018 Government Budget Speech, the Botswana Unified Revenue Service (BURS) is the second largest contributor to the total Government Budget after mineral revenue, the country’s main export earner.

Link: http://www.wcoomd.org/en/media/newsroom/2018/december/botswana-unified-revenue-servic...
Medtaget i vores database: 07-12-2018

Kammeradvokaten

Landsretsdom om afgiftspligt for støttebrændsel

Østre Landsret har givet Skatteministeriet medhold i, at der skal svares afgift af olie forbrugt i forbrændere til opstart og nedlukning af et affaldsforbrændingsanlæg, fordi olien skal anses for at være anvendt til fremstilling af varme, der leveres fra virksomheden.

Link: http://kammeradvokaten.dk/nyheder/2018/12/landsretsdom-om-afgiftspligt-for-stoettebra...
Medtaget i vores database: 05-12-2018

Kammeradvokaten

Panama Papers og retssikkerhed

Ombudsmanden konkluderer i sin redegørelse af 22. oktober 2018, at det var overensstemmelse med reglerne i retssikkerhedsloven, at SKAT på baggrund af de såkaldte Panama Papers skrev til en række borgere, at de havde pligt til at sende oplysninger, så det kunne afklares, om de skyldte skat til Danmark.

Link: http://kammeradvokaten.dk/nyheder/2018/12/panama-papers-og-retssikkerhed/
Medtaget i vores database: 05-12-2018

GOV.UK Department for Exiting the European Union

Policy paper: Exiting the EU: Publication of Legal Advice

Publication of the Attorney General’s legal advice to Cabinet on the Withdrawal Agreement and the Protocol on Ireland/Northern Ireland.

Link: https://www.gov.uk/government/publications/exiting-the-eu-publication-of-legal-advice
Medtaget i vores database: 05-12-2018

GOV.UK Department for Exiting the European Union

Policy paper: Policy paper on citizens' rights in the event of a no deal Brexit

Policy paper outlining the UK Government's action to protect citizens' rights in the unlikely event that the UK leaves the EU without a deal.

Link: https://www.gov.uk/government/publications/policy-paper-on-citizens-rights-in-the-eve...
Medtaget i vores database: 06-12-2018

GOV.UK Department for Exiting the European Union

Policy paper: Technical explanatory note: North-South cooperation mapping exercise

A technical explanatory note on the North-South cooperation mapping exercise, including alist of areas of current North-South cooperation both formal and informal.

Link: https://www.gov.uk/government/publications/technical-explanatory-note-north-south-coo...
Medtaget i vores database: 08-12-2018