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Skatteministeriet
SKAT
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Skatterådet
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Højesteret
Landsretterne
Byretterne
Indenrigs- og Socialministeriet

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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.

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BDO
Regnskabsmæssige hensættelser til fremtidige udgifter
I opgangstider kan det være fristende at hensætte til fremtidige anskaffelser eller omkostninger, sådan at der sker en vis udjævning af virksomhedens resultat, men det er som udgangspunkt ikke tilladt

Medtaget i vores database: 13-11-2018
BDO
Gevinster ved konkurrencer på Facebook er skattefrie
Mange virksomheder bruger Facebook som platform for konkurrencer for deres kunder og andre interesserede. Gevinsterne er almindeligvis skattefrie for vinderne. Virksomhederne skal til gengæld betale gevinstafgift

Medtaget i vores database: 13-11-2018
BDO
Anden rate af acontoskatten for 2018 for selskaber mv.
Tirsdag den 20/11 2018 betaler landets mange selskaber, fonde og foreninger anden rate af deres acontoskat for 2018. Mange benytter lejligheden til også at indbetale frivillig acontoskat for at undgå restskat.

Medtaget i vores database: 13-11-2018
BDO
Snart slut med sporadiske lønindberetninger til SKAT
Fra nytår skal virksomheder, fonde og foreninger foretage lønindberetning hver måned til SKAT. Også selvom der ikke er udbetalt løn. Muligheden for såkaldt sporadisk indberetning ophører

Medtaget i vores database: 13-11-2018
BDO
Landsskatteretten sætter foreninger fri af selvangivelsespligten
Det forhold, at små foreninger har erhvervsmæssig indkomst i form af sponsor- og salgsindtægter af forskellig art, udelukker ikke, at de kan anses for almennyttige og dermed fritaget for at indsende selvangivelse.

Medtaget i vores database: 13-11-2018
BDO
Gode råd om forskudsopgørelsen for 2019
Tjener du under 30.000 kr. om måneden, er det bedre at sætte indkomsten lidt for lavt end for højt, hvis du vil undgå restskat. Tjener du over 46.500 kr. om måneden, er det derimod bedre at sætte indkomsten for højt

Medtaget i vores database: 13-11-2018
BDO
De nye ejendomsvurderinger
Det er almindeligt kendt, at SKAT i mange år har haft væsentlige udfordringer med at fastsætte de offentlige vurderinger for fast ejendom til retvisende værdier. Derfor har Folketinget vedtaget nye regler.

Medtaget i vores database: 13-11-2018
Bech-Bruun
Sådan sikrer EU-varemærkeindehavere sine rettigheder i Storbritannien efter Brexit ved et ’No-deal Brexit’
Der er stor usikkerhed og mange uafklarede spørgsmål forbundet med Brexit. Et af disse spørgsmål er, hvordan indehavere af EU-varemærker er stillet efter Brexit. Rettighedshavernes retsstilling afhænger af, om Storbritanniens regering og EU bliver enige om en udtrædelsesaftale.

Medtaget i vores database: 13-11-2018
Bech-Bruun
Europa-Parlamentet godkender ny forordning om forvaltning af energiunionen
Tirsdag godkendte Europa-Parlamentet et lovforslag til den såkaldte governance-forordning, som fastsætter forvaltningsrammen for energiunionen. Forordningen skal sikre, at politikker og foranstaltninger på forskellige niveauer er sammenhængende, supplerer hinanden og er tilstrækkeligt ambitiøse.

Medtaget i vores database: 16-11-2018
Beierholm
Direktør omfattet af...
En direktør kunne være omfattet af forskerskatteordningen, selvom svigerfaren ejede 25% af selskabets aktier

Medtaget i vores database: 13-11-2018
PwC
Forslag til lov om implementering af det ændrede aktionærrettighedsdirektiv (EU 2017/828) i Danmark er nu i høring
Ledelsen i børsnoterede selskaber skal forholde sig til en række nye bestemmelser, herunder især bestemmelser om ledelsesmedlemmers vederlæggelse og transaktioner med nærtstående parter. Der indføres blandt andet omfattende krav om vederlagspolitik og vederlagsrapport.

Medtaget i vores database: 13-11-2018
PwC
Holdingselskabers momsfradragsret
EU-Domstolen bekræfter i ny afgørelse dansk praksis ved holdingselskabers salg af aktier.

Medtaget i vores database: 13-11-2018
PwC
Praksisændring: Salg af elevproducerede varer og ydelser er ikke længere momspligtigt
EU-Domstolen har tilbage i 2017 slået fast, at salg af elevproducerede varer og ydelser er momsfritaget, når salget er nødvendigt for at få fuldt udbytte af undervisningen. Skattestyrelsen ændrer nu dansk praksis.

Medtaget i vores database: 13-11-2018
Redmark
Igen - En udsættelse af tidspunktet for udsendelsen af nye ejendomsvurderinger!
Skatteministeriet har meddelt, at udsendelsen af de nye ejendomsvurderinger for ejerboliger først vil ske fra midten af 2020 – Vurderingster ...

Medtaget i vores database: 15-11-2018
Dansk Revision
Julegaver og SKAT 2018
Julegaver og SKAT 2018

Medtaget i vores database: 16-11-2018
Rigsrevisionen
Beretning om refusion af registreringsafgift ved eksport af brugte køretøjer (nr. 4/2018)
Beretningen handler om refusion af registreringsafgift ved eksport af brugte køretøjer (eksportgodtgørelse).

Formålet med undersøgelsen er at vurdere, om Skatteministeriet har sikret en tilfreds­stillende forvaltning af udbetaling af eksportgodtgørelse til selvanmeldere (virksomheder, der selv kan angive beløb til refusion i forbindelse med eksport af køretøjer).

Derfor har Rigsrevisionen undersøgt, hvilken viden SKAT har haft om udviklingen i udbetaling af eksportgodtgørelse til selvanmeldere samt om uregelmæssigheder på området, siden selvanmelderordningen blev indført, og hvordan SKAT har reageret på denne viden. Derudover har Rigsrevisionen undersøgt, hvordan SKAT har tilrettelagt kontrollen med selvanmeldere og deres værdifastsættelser, og om kontrolindsatsen afspejler SKATs viden om misbrug af ordningen.

Rigsrevisionen vurderer, at Skatteministeriets forvaltning af og kontrol med udbetalingen af eksportgodtgørelse til selvanmeldere er utilfredsstillende.

Rigsrevisionen har selv taget initiativ til undersøgelsen i april 2018.

Medtaget i vores database: 15-11-2018
Folketingets Ombudsmand
Gennemgang af 40 sagsforløb fra SKAT
Ombudsmanden har gennemgået 40 sagsforløb behandlet af det tidligere SKAT. Heraf drejede 20 sagsforløb sig om vejledning inden for motorområdet. Disse sager var behandlet af SKATs Kundecenter. De øvrige 20 sagsforløb
vedrørte afgørelser om fritagelse for renter og gebyrer. Sagerne var behandlet af SKATs enhed Økonomi.

Medtaget i vores database: 16-11-2018
World Trade Organization
DG Azevêdo: we must turn the crisis of multilateralism into an opportunity to strengthen it
Addressing a conference in Paris on 16 November 2018, entitled ‘A WTO Fit for the 21st Century: What Needs to Change’, Director-General Roberto Azevêdo argued that the international community must strive to “turn the current crisis of multilateralism into an opportunity to save it, and strengthen it for the generations to come.” During his visit to Paris DG Azevedo held bilateral meetings with France’s Minister of Economy and Finance, Bruno Le Maire; Minister of State, attached to the Minister for Europe and Foreign Affairs, Jean-Baptiste Lemoyne; and EU Trade Commissioner Cecilia Malmström. The three were also taking part in the conference. DG Azevedo’s full speech is available below.

Medtaget i vores database: 16-11-2018
World Trade Organization
Launch of the WTO Data portal
The WTO launched on Friday 16th November its new online database. The WTO Data portal brings together a wide range of statistical indicators on international trade and other WTO-related information.

Medtaget i vores database: 16-11-2018
World Trade Organization
WTO issues compliance panel report regarding Thai measures on imported cigarettes
On 12 November the WTO circulated the compliance panel report in the dispute initiated by the Philippines in “Thailand — Customs and Fiscal Measures on Cigarettes from the Philippines — Recourse to Article 21.5 of the DSU by the Philippines” (DS371).

Medtaget i vores database: 12-11-2018
World Trade Organization
DG Azevêdo opens first workshop on government procurement and governance
On 13 November 2018, Director-General Roberto Azevêdo addressed the first “Advanced Global Workshop on Government Procurement and Governance Issues” held at the WTO. He highlighted the importance of good governance tools, such as the WTO Government Procurement Agreement, in helping to prevent corruption and supplier collusion in government procurement. He also stressed that effective and efficient procurement systems based on non-discrimination, predictability and transparency can help create economic opportunities for people across the world.

Medtaget i vores database: 14-11-2018
World Trade Organization
Members discuss role of IP in promoting new business, health impacts through competition
WTO members discussed how intellectual property (IP) can catalyse growth in infant businesses and how its link with competition law and policy can foster public health objectives at a meeting of the Council for Trade-Related Aspects of Intellectual Property Rights (TRIPS) on 8-9 November. Members also agreed to grant the Cooperation Council for the Arab States of the Gulf (GCC) permanent observer status in the TRIPS Council.

Medtaget i vores database: 14-11-2018
World Trade Organization
Japan initiates WTO dispute complaint against Korean support for shipbuilders
Japan has requested WTO dispute consultations with Korea concerning alleged subsidies provided by the Korean government to its shipbuilding industry. Japan’s request was circulated to WTO members on 13 November.

Medtaget i vores database: 13-11-2018
World Trade Organization
DG Azevêdo joins President Macron in discussions on strengthening multilateralism and WTO
Director-General Roberto Azevêdo joined world leaders in Paris on Sunday 11 November to mark the centenary of the World War One Armistice and to take part in the first Paris Peace Forum, an event dedicated to the idea that “international cooperation is key to tackling global challenges and ensuring durable peace”. Speaking during the Peace Forum, the Director-General urged leaders to “roll up their sleeves” and transform the current crisis of multilateralism into an opportunity to strengthen and improve it, including by reinforcing the WTO. DG Azevêdo participated in public and private discussions with President Emmanuel Macron, UN Secretary-General Antonio Guterres, IMF Managing Director Christine Lagarde, World Bank Group President Jim Yong Kim, ILO Director-General Guy Ryder, UNESCO Director-General Audrey Azoulay and OECD Secretary-General Angel Gurría. DG Azevêdo congratulated President Macron for his leadership on this initiative and for his outspoken support for multilateralism.

Medtaget i vores database: 13-11-2018
World Customs Organization
Highlights of the WCO Global Conference on the Comprehensive Review of the RKC
On 9 November 2018 the WCO hosted the Global Conference on the Comprehensive Review of the RKC which gathered close to 150 experts from Member Customs administrations, partner international organizations, regional organizations, industry associations, the private sector, development partners and academia.

Medtaget i vores database: 13-11-2018
World Customs Organization
The PTC launches the discussion on Small Island Economies
Over 140 delegates from Customs, the private sector, international organizations and academia met for the 221st/222nd Sessions of the Permanent Technical Committee held from 5 to 8 November 2018 in Brussels, to discuss numerous topics pertaining to Customs procedures and facilitation, under the Chairmanship of Mr. Ian Saunders (US).

Medtaget i vores database: 13-11-2018
World Customs Organization
Successful WCO Leadership and Management Development Workshop in Mongolia
As part of Capacity Building, the WCO organized a Leadership and Management Development (LMD) Workshop from 29th October to 9th November 2018 for 20 senior managers of the Mongolian Customs General Administration (MCGA). The overall objective of the two-week interactive workshop was to strengthen senior management’s capacity to lead and drive reforms within MCGA.

Medtaget i vores database: 14-11-2018
World Customs Organization
Heads of Regional Training Centres in Asia/Pacific Gather to Discuss Ways to Further Contribute to the Region
The 16th Meeting of the Heads of Asia/Pacific WCO Regional Training Centres (RTCs) was held at the Shanghai Customs College (SCC) on 24-25 October 2018. The meeting was opened by Dr. Cong Yuhao, President of the SCC and was chaired by Mr. Jizheng Zheng, Associate Professor of the SCC. All the heads of RTCs in the region (RTC China , Shanghai and Xiamen; RTC Fiji; RTC Hong Kong China; RTC India; RTC Japan; RTC Korea and RTC Malaysia), representatives from the WCO Secretariat, Asia/Pacific Vice-Chair Office and Asia/Pacific Regional Office for Capacity Building (ROCB A/P) participated in the meeting.

Medtaget i vores database: 14-11-2018
World Customs Organization
RILO ECE and WE take part in the PEN-CP kick-off meeting
The Heads of the Regional Intelligence Liaison Offices (RILOs) for Eastern and Central Europe (ECE) and Western Europe (WE) took part in the kick-off meeting of the Pan-European Network of Customs Practitioners (PEN-CP) from 24 to 26 October 2018. The Horizon 2020-financed project is an initiative of the Cross-Border Research Association and has taken on board 13 Customs administrations as well as the Universities of Delft (Netherlands) and Lausanne (Switzerland) to deliver, over the coming 60 months, a broad range of products and insights for the benefit of Customs administrations. The project covers Customs security technology and Customs security management topics and is supported by ARTTIC, a management service offering a complete range of tools to manage projects such as this one.

Medtaget i vores database: 12-11-2018
World Customs Organization
WCO Holds Successful First Global Integrity Experts Meeting
The World Customs Organization (WCO) held its first Global Integrity Experts Meeting from 23-26 October 2018, with funding support from the China Customs Cooperation Fund. The primary objective of this meeting was to support the growing needs expressed by Member administrations for assistance in implementing the Revised Arusha Declaration on Integrity. The WCO Integrity Programme aims to support Customs administrations in their efforts to improve integrity and devise effective strategies to fight against corruption.

Medtaget i vores database: 12-11-2018
World Customs Organization
Trinidad and Tobago re-engages with WCO
At the invitation of Trinidad and Tobago’s Acting Comptroller of Customs, Ms. Kathy-Ann Matthews, WCO Secretary General Dr. Kunio Mikuriya visited Port of Spain, Trinidad and Tobago, on 13 and 14 November 2018.

Medtaget i vores database: 16-11-2018
World Customs Organization
Efficient transit regimes discussed by Members of the Europe and Asia-Pacific regions
A regional workshop on transit, held in Baku, Azerbaijan from 13 to 15 November 2018, gathered transit experts from Member Customs Administrations from East and South-East Europe, Central Asia and four Members of the Asia-Pacific region - China, Iran, Mongolia and Pakistan. A representative of the European Commission also attended the workshop and contributed to the discussions. The event was organized with the financial support of the Chinese Customs Cooperation Fund (CCF China) and was hosted by the State Customs Committee of the Republic of Azerbaijan and the European Regional Office for Capacity Building of the World Customs Organization (WCO).

Medtaget i vores database: 16-11-2018
World Customs Organization
WCO is again organising the Rights Holders Consultative Group (RHCG) meeting
The 5th of December WCO are again welcoming Rights Holders and Rights Holders representatives.

Medtaget i vores database: 15-11-2018
World Customs Organization
World Customs Organization dedicates 2019 to transforming frontiers into SMART borders for seamless Trade, Travel and Transport
The Secretary General of the World Customs Organization (WCO), Kunio Mikuriya, announced on 8 November 2018 that 2019 will be devoted to the swift and smooth cross-border movement of goods, people and means of transport, with the slogan “SMART borders for seamless Trade, Travel and Transport.”

Medtaget i vores database: 15-11-2018
World Customs Organization
WCO publishes Report on Illicit Financial Flows via Trade Mis-invoicing
The WCO is pleased to announce that the Study Report on Illicit Financial Flows via Trade Mis-invoicing (IFFs) is now available for public consultation. The Report is the result of a successful collaboration between the WCO Secretariat, academic, intergovernmental and industry experts and a few Customs Administrations who provided key data to the Secretariat.

Medtaget i vores database: 15-11-2018
GOV.UK Department for Exiting the European Union
Policy paper: Withdrawal Agreement explainer and Technical Explanatory note on Articles 6-8 on the Northern Ireland Protocol
Explainer to support understanding of the draft Withdrawal Agreement from the European Union.

Medtaget i vores database: 15-11-2018
GOV.UK Department for Exiting the European Union
Policy paper: Progress on the UK’s exit from, and future relationship with, the European Union
Draft Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union; Joint Statement and outline of the Political Declaration on the future relationship between the United Kingdom and the European Union, as agreed at negotiators' level.

Medtaget i vores database: 15-11-2018
GOV.UK Department for Exiting the European Union
Policy paper: Joint Ministerial Committee (EU Negotiations) communiqué: 13 November 2018
This summarises the fourteenth meeting of the Joint Ministerial Committee (EU Negotiations), chaired by Rt Hon David Lidington MP, Chancellor of the Duchy of Lancaster and Minister for the Cabinet Office.

Medtaget i vores database: 14-11-2018