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Europa-Parlamentet
Folketinget
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SKAT
Landsskatteretten
Skatterådet
EF-Domstolen
Højesteret
Landsretterne
Byretterne
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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.

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