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MomsMail er Danmarks mest "dækkende" nyhedstjeneste om moms, told og afgifter.

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.

MomsMail udgives af TaxCon Medier og redigeres af Lars Gosvig.

TaxCons website kan du læse mere om hvem vi er og vores andre udgivelser, SkatteMail og  Folketingsbilag.  

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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.

BDO
Omvendt betalingspligt
Læs om omvendt betalingspligt på handel med mobiltelefoner, netværksudstyr mv. og hvem reglerne omfatter.

Medtaget i vores database: 20-03-2019
BDO
Brev fra SKAT til 150.000 borgere om udenlandsk indkomst
Skattestyrelsen har - uden forklaring om baggrunden - sendt breve til en stor gruppe borgere og bedt dem tjekke, om de har indberettet deres udenlandske indkomst rigtigt. Brevene er formentlig kun relevante for et fåtal

Medtaget i vores database: 20-03-2019
BDO
Beskatning af børn og unge – og deres forældre
Beskatningen af børn og unges arbejdsindtægter afhænger dels af deres alder og dels af, hvem de har arbejdet for. Deres rente- og udbytteindtægter skal nogle gange beskattes hos deres forældre

Medtaget i vores database: 20-03-2019
BDO
Skattemæssig behandling af R&D-omkostninger i 2018 og 2019
Det forhøjede fradrag for forsknings- og udviklingsomkostninger har umiddelbart ikke den store betydning. Slet ikke for mindre og mellemstore virksomheder, som nok har større glæde af ordningen med negativ skat.

Medtaget i vores database: 20-03-2019
BDO
Momspenge til husejere med ældre solcelleanlæg/vindmøller
Ejere af små solcelleanlæg eller husstandsvindmøller, som er omfattet af gruppe 6, kan under visse betingelser få momspenge tilbage helt fra 2012 og til nu, hvis de søger senest 19. juni 2019

Medtaget i vores database: 20-03-2019
BDO
Fordeling af købspris for kapitalandele efter indre værdis metode
Når indre værdis metode anvendes til indregning og måling af kapitalandele i en associeret virksomhed eller en dattervirksomhed, er det ikke uden betydning, hvorledes en eventuel merpris fordeles ved købet

Medtaget i vores database: 20-03-2019
Beierholm
Reklame eller repræsentation? 2019
Personaleudgifter, reklame eller repræsentation? Beskrivelse af reglerne for brug af personaleudgifter, reklame og repræsentation

Medtaget i vores database: 15-03-2019
Beierholm
Færre skal betale "bamse-afgift"
Grænsen, for hvornår der skal betales gevinstafgift, hæves

Medtaget i vores database: 15-03-2019
Beierholm
Moms retur - solcelleanlæg og vindmølle
Måske er der penge at spare på netop dit anlæg?

Medtaget i vores database: 15-03-2019
Beierholm
Personbiler (hvidpladebiler) 2019
Denne information er en beskrivelse af de skatte-, moms- og afgiftsmæssige konsekvenser ved anvendelse af personbiler (hvidpladebiler)

Medtaget i vores database: 20-03-2019
Beierholm
Varebiler (gulpladebiler) 2019
Denne information omhandler skatte-, moms- og afgiftsregler for varebiler

Medtaget i vores database: 20-03-2019
Beierholm
Indberetninger fra udlandet
Skattestyrelsen sender meddelelser ud

Medtaget i vores database: 14-03-2019
Beierholm
Aftale om bilafgifter forlænges
Registreringsafgiften stiger alligevel ikke 1. april 2019

Medtaget i vores database: 14-03-2019
Deloitte
Dansk momspraksis på gamle bygninger under pres
Generaladvokaten sætter Skatteministeriet til vægs i spørgsmålet om moms på gamle bygninger ved at fastslå, at sådanne salg normalt er momsfrie – også selvom der er tanker om at rive bygningen ned. Mange virksomheder vil have penge til gode, hvis EU-Domstolen følger indstillingen.

Medtaget i vores database: 20-03-2019
Plesner
Skattestyrelsens praksis for moms på gamle bygninger sat under pres
EU-Domstolens generaladvokat er ikke enig i Skattestyrelsens praksis om, at salg af en grund med en bygning skal anses for et momspligtigt salg af en byggegrund, hvis det er parternes hensigt, at bygningen skal nedrives for at muliggøre opførelse af en ny bygning.

Medtaget i vores database: 20-03-2019
PwC
Momspligten for kurser og kongresser er ikke altid helt lige ud ad landevejen
De fleste vil nok tage udgangspunkt i, at afholdelse af kurser og kongresser er en momspligtig aktivitet, men et nyt bindende svar viser (endnu en gang), at der findes flere muligheder for, at et arrangement kan være momsfrit.

Medtaget i vores database: 15-03-2019
PwC
Skatterådet afklarer beskatningen af alternative investeringsfonde
Skatterådet fastslår i ny afgørelse, at AIF-Værdipapirfonde er selvstændige skattesubjekter omfattet af selskabsskatteloven og ikke skattemæssigt transparente enheder. Afgørelsen bidrager med væsentlig skattemæssig afklaring, og PwCs specialister giver en oversigt over den skattemæssige kvalifikation af de forskellige typer af danske UCITS og AIF.

Medtaget i vores database: 15-03-2019
PwC
Hvad betyder Brexit for import og eksport til og fra UK?
Hvis UK ender med ”No Deal”, er din virksomhed så klar til at import og eksport kan foregå smidigt? Læs med her.

Medtaget i vores database: 15-03-2019
PwC
Nyt om skat, uge 10 - EU-dom om beneficial ownership-sager
EU-Domstolen slog for nylig fast, at Skattestyrelsens praksis i sagerne om danske beneficial ownership-sager overordnet set er i overensstemmelse med EU-retten, og at medlemsstaterne er berettiget til at indeholde kildeskat, uanset om de har implementeret en anti-misbrugsbestemmelse i national ret eller ej. EU-Domstolen fastslog desuden, at sagerne skal afgøres ud fra et generelt anti-misbrugsprincip i EU-retten.

Medtaget i vores database: 15-03-2019
Dansk Revision
Biler, registreringsafgift og WLTP-metode…
Biler, registreringsafgift og WLTP-metode…

Medtaget i vores database: 18-03-2019
Dansk Revision
Danmarks skattetryk falder én plads nedad på de internationale lister
Danmarks skattetryk falder én plads nedad på de internationale lister

Medtaget i vores database: 14-03-2019
OECD
Medtaget i vores database: 18-03-2019
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 26 March 2019, 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”.

Medtaget i vores database: 18-03-2019
World Trade Organization
Registration opens for delayed broadcast of arbitration hearing in US-EU aircraft dispute
At the request of the European Union and the United States in the dispute European Communities and Certain Member States — Measures Affecting Trade in Large Civil Aircraft (Recourse to Article 22.6 of the DSU by the European Union) (DS316), the Arbitrator has agreed to present an audio recording of the non-confidential portions of the opening oral statements of the parties. The statements were originally made and recorded at the Arbitrator’s meeting with the parties previously held in February 2019.

Medtaget i vores database: 18-03-2019
World Trade Organization
Japan offers JPY 26 million to strengthen negotiating capacity of poorest members
The government of Japan is contributing JPY 26 million (approximately CHF 231,000) to the WTO’s Doha Development Agenda Global Trust Fund (DDAGTF) in 2019 to help developing countries and least-developed countries (LDCs) improve their participation in global trade negotiations.

Medtaget i vores database: 14-03-2019
World Trade Organization
The Philippines launches safeguard investigation on clear and tinted float glass
On 13 March 2019, the Philippines notified the WTO’s Committee on Safeguards that it initiated on 19 February 2019 a safeguard investigation on clear and tinted float glass.

Medtaget i vores database: 14-03-2019
World Customs Organization
Joint WCO - OECD Regional Workshop on Customs Valuation and Transfer Pricing in Yangzhou, China
The Organisation for Economic Cooperation and Development (OECD) and the World Customs Organization (WCO) with the support of China Customs Cooperation Fund organized a regional Customs Valuation and Transfer Pricing Workshop for Customs and Tax officials of the WCO Asia Pacific region.

Medtaget i vores database: 14-03-2019
World Customs Organization
UNODC – WCO Container Control Programme receives BIC Award
On 11 March 2019, the opening day of this year’s Enforcement Committee Meeting, Mr. Douglas Owen, Secretary General of the Bureau International des Containers (BIC), and Mr. Giordano Guerrini, BIC Chairman of the Board, presented the BIC Award to Dr. Kunio Mikuriya, WCO Secretary General, and to Mr. John Brandolino, Director of the Division for Treaty Affairs, United Nations Office on Drugs and Crime (UNODC), in recognition of the effectiveness of the UNODC - WCO Container Control Programme (CCP).

Medtaget i vores database: 14-03-2019
World Customs Organization
WCO Publishes the New TRS Guide
The WCO published the updated version of the Time Release Study (TRS) Guide (Version 3). This version of the Guide with its new features is aimed at comprehensively supporting Customs Administrations, other relevant government agencies and private sector stakeholders in their collective pursuit of measuring the border release/clearance time and taking corresponding policy and operational measures to further improve trade facilitation at the border.

Medtaget i vores database: 14-03-2019
World Customs Organization
RILO we Meeting with New Director of German Federal Customs Criminological Office – Dr. Rainer Mellwig
At the invitation of the new Director of German Federal Customs Criminological Office (Zollkriminalamt), Dr. Rainer Mellwig, the RILO WE Team visited him on 14 February 2019. Dr. Mellwig, who recently took up his position, was Deputy Director Enforcement for several years at the WCO headquarters in Brussels. As one of the initiators of the RILO recommendation, he wanted to know how the work of the RILO Network envolved during the last years. We informed him about our on-going projects and planned operations and discussed new developments in international cooperation of customs authorities. We thank Dr. Mellwig for this open and fruitful exchange, sharing each other’s views and ideas.

Medtaget i vores database: 18-03-2019
World Customs Organization
The PTC endorses the Study Report on Disruptive Technologies
The Permanent Technical Committee (PTC) held its 223rd/224th Sessions from 5 to 8 March 2019 at the WCO Headquarters in Brussels. The Meeting was held back-to-back with the 11th Meeting of the TFA Working Group (TFAWG), including a one-day Joint Session. The meeting was opened with a keynote speech by the Deputy Secretary General Mr. Ricardo Treviño Chapa and focused on areas of mutual interest to both WCO working bodies. More information on the Joint PTC/TFAWG Session can be found at the following link. http://www.wcoomd.org/en/media/newsroom/2019/march/11th-tfa-working-group-explores-new-opportunities-for-the-time-release-study.aspx

Medtaget i vores database: 18-03-2019
World Customs Organization
The WCO organized a successful Regional Workshop for the Accreditation of TRS experts in Xiamen, China
Under the sponsorship of the China Customs Cooperation Fund (CCF- China), a World Customs Organization (WCO) Accreditation Workshop for Technical Operational Advisers (TOAs) in the area of the WCO Time Release Study (TRS) was held at the WCO Regional Training Centre in Xiamen, China, from 11 to 15 March 2019.

Medtaget i vores database: 19-03-2019
World Customs Organization
WCO attends Development Partners Meeting for the Americas and Caribbean region
The WCO Deputy Secretary General, Mr. Ricardo Treviño Chapa, attended the 2019 Development Partners Coordination Meeting for the Americas and Caribbean region held in Washington, D.C., United States on 14 March 2019. The event was co-organized by the WCO, the Inter-American Development Bank (IDB) and the International Monetary Fund (IMF), and hosted by the IDB.

Medtaget i vores database: 20-03-2019
World Customs Organization
The WCO supports Gambia Revenue Authority and stakeholders in the preparation of the Time Release Study (TRS)
From 4 to 8 February 2019 in Banjul (Gambia), the World Customs Organization (WCO) held a National Workshop to raise awareness of and prepare for the Time Release Study (TRS). This five-day Workshop was organized, with financial support from the German Gesellschaft für Internationale Zusammenarbeit (GIZ), for the benefit of managerial staff from the Gambia Revenue Authority (GRA) and the stakeholders. The Workshop was led by three Experts from the WCO Secretariat in Brussels and from the Customs Administrations of Cameroon and Mauritius.

Medtaget i vores database: 20-03-2019
World Customs Organization
WCO and IPPC agree on a Joint Work Plan for Cooperation
At the invitation of the Secretary to the International Plant Protection Convention (IPPC), Mr. Jingyuan Xia, WCO Secretary General Kunio Mikuriya visited the IPPC Secretariat hosted by the Food and Agriculture Organization (FAO) in Rome, Italy on 18 March 2019. Both parties agreed on a Joint Work Plan for Cooperation (2019-2022) between the two Organizations, following on from the Agreement signed on 19 June 2018.

Medtaget i vores database: 20-03-2019
World Customs Organization
Jamaica becomes the second country in the Americas and Caribbean region to implement the nCEN
The WCO finalized the deployment of the National Customs Enforcement Network (nCEN) application in Jamaica with an nCEN Workshop in Kingston. Selected officers from the headquarters as well as airport and seaport units were trained on the functionality of the system.

Medtaget i vores database: 20-03-2019
World Customs Organization
New UNESCO tools to fight the illicit trafficking of cultural property
As part of a joint initiative with the European Union, the United Nations Educational, Scientific and Cultural Organization (UNESCO) has developed two new tools to help the judiciary and law enforcement agencies fight the illicit trafficking of cultural property.

Medtaget i vores database: 15-03-2019
World Customs Organization
11th TFA Working Group explores new opportunities for the Time Release Study
The WCO Trade Facilitation Agreement Working Group (TFAWG) met for the eleventh time on 4 and 5 March 2019 in Brussels at the WCO’s Headquarters. The meeting included a Joint Session with the WCO Permanent Technical Committee (PTC).

Medtaget i vores database: 15-03-2019
GOV.UK Department for Exiting the European Union
Guidance: EU Exit: Parameters of extending Article 50
A factual note setting out the parameters of extending Article 50.

Medtaget i vores database: 14-03-2019