Publications - Research, PURE and research support https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Bcontroller%5D=Publications&cHash=777636f731b7c294f9d24638847760b8 en-us PURE Extension typo3support@science.au.dk (Web Department) 30 <![CDATA[Kommentar til Lov 2024-12-30 nr. 1674 om ændring af straffeloven, militær straffelov og retsplejeloven og om ophævelse af lov om straf for folkedrab og lov om beskyttelse af kulturværdier i tilfælde af væbnet konflikt]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=f0d3f3f9-cb36-478f-95ca-1c0940c6e80d&tx_pure_pure5%5BshowType%5D=pub&cHash=979e463b02be348d2b39937e1ba985a3 Holst, N. S. Communication Wed, 15 Jan 2025 13:46:04 +0100 f0d3f3f9-cb36-478f-95ca-1c0940c6e80d <![CDATA[FIFA's "Regulations on the Status and Transfer of Players" and Danish Professional Football]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=61035211-a487-4b18-9f72-52e30b1b4eca&tx_pure_pure5%5BshowType%5D=pub&cHash=d247f464a737a4fa468364ac3fc8e8f7 Evald, J. Research Wed, 01 Jan 2025 13:46:04 +0100 61035211-a487-4b18-9f72-52e30b1b4eca <![CDATA[Negotiable dokumenter]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=09ec76c3-dc29-4192-889c-83fe83599471&tx_pure_pure5%5BshowType%5D=pub&cHash=a7dd4fc106e3178c2e3aa4967a91ae97 Kristensen, L. H. Research Mon, 01 Jan 2024 13:46:04 +0100 09ec76c3-dc29-4192-889c-83fe83599471 <![CDATA[Pengeinstitutters opsigelse af kredittilsagn]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=2d14976f-e43d-4ec8-82cc-93045dc1cccf&tx_pure_pure5%5BshowType%5D=pub&cHash=e163bfc9c3095b8b76d28b79f455b4fe Kristensen, L. H. Research Mon, 01 Jan 2024 13:46:04 +0100 2d14976f-e43d-4ec8-82cc-93045dc1cccf <![CDATA[Vedtagelse af voldgift i forbrugeraftaler]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=3c51cb01-80ed-4368-be00-1407054a1562&tx_pure_pure5%5BshowType%5D=pub&cHash=9f601c1d240bfefb414caaedeb00265a Steensgaard, K., Højlund Christensen, L. Research Mon, 01 Jan 2024 13:46:04 +0100 3c51cb01-80ed-4368-be00-1407054a1562 <![CDATA[Civilprocesretlig Julealmanak - 2024]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=0f237e7a-f671-4aa8-8a0a-b8b027d85aeb&tx_pure_pure5%5BshowType%5D=pub&cHash=18170856d8763a5afbb488ff94c1036b Torp, K. Communication Sun, 01 Dec 2024 13:46:04 +0100 0f237e7a-f671-4aa8-8a0a-b8b027d85aeb <![CDATA[Future Generations Litigation and Transformative Changes in Environmental Governance]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=d494607a-008d-46da-a6d6-b2f4a5e9d022&tx_pure_pure5%5BshowType%5D=pub&cHash=7f577ec780a9345486a6665da74b5279 Pedersen, O. W., Sulyok, K. Research Fri, 01 Nov 2024 13:46:04 +0100 d494607a-008d-46da-a6d6-b2f4a5e9d022 <![CDATA[Køberens faktiske viden om mangler ved fast ejendom]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=1845d93d-9fc7-4ce0-8133-3d552a2af78e&tx_pure_pure5%5BshowType%5D=pub&cHash=fa873d86c218cb54654d49a124951e4c Bruun, J. F. Research Sun, 01 Dec 2024 13:46:04 +0100 1845d93d-9fc7-4ce0-8133-3d552a2af78e <![CDATA[Retsdogmatisk forskning 2025]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=b3058b89-d554-48a6-aa16-c8c7f464bb44&tx_pure_pure5%5BshowType%5D=pub&cHash=ada5d77aa6257884a396034961b9aa3f Madsen, L. H. G. Education Wed, 01 Jan 2025 13:46:04 +0100 b3058b89-d554-48a6-aa16-c8c7f464bb44 <![CDATA[Hvilke krav skal havplanen leve op til? Og lever den op til det?]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=58df89ff-ce50-44b7-9bf1-edb60f5459b9&tx_pure_pure5%5BshowType%5D=pub&cHash=0cbbfbb1ec6062ffd6e846980c66e4cc Basse, E. M. Research Tue, 15 Oct 2024 13:46:04 +0200 58df89ff-ce50-44b7-9bf1-edb60f5459b9 <![CDATA[Forringelsesbegrebets betydning ved stillingtagen til projekter, der kan påvirke grundvand]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=b37a110d-8a79-4063-9340-0fafd3f020a2&tx_pure_pure5%5BshowType%5D=pub&cHash=f90d93f9c7a0b1e06d0fe2792b7fac7c Basse, E. M., Elbæk, F. . Research Thu, 19 Dec 2024 13:46:04 +0100 b37a110d-8a79-4063-9340-0fafd3f020a2 <![CDATA[Insolvensens »kontinuitet« som betingelse for omstødelse]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=f8d42a94-037c-4c8b-86d2-5d9aa4f673e9&tx_pure_pure5%5BshowType%5D=pub&cHash=eabb23b956f4c7f58aff44609cd07382 Søholm Lindekilde, L. Research Mon, 01 Jan 2024 13:46:04 +0100 f8d42a94-037c-4c8b-86d2-5d9aa4f673e9 <![CDATA[Konkurrenceretten og fodboldsektoren]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=dd3dc187-96aa-4513-b8e6-84fc01877a4b&tx_pure_pure5%5BshowType%5D=pub&cHash=cbaeb9387e16537f42a2d3afaad7e666 Jessen, P. W. Research Mon, 01 Jan 2024 13:46:04 +0100 dd3dc187-96aa-4513-b8e6-84fc01877a4b <![CDATA[Aftalte ledningsdeklarationer og gæsteprincippet]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=c1007a45-526c-424f-8b47-6b907988ffa2&tx_pure_pure5%5BshowType%5D=pub&cHash=735017d2a8554e003980b6be0a130053 Liin, B. Research Mon, 01 Jan 2024 13:46:04 +0100 c1007a45-526c-424f-8b47-6b907988ffa2 <![CDATA[Tilskadekomne fodboldspillere]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=264d30d1-9b25-4c4d-834c-bfc4f4fb6dae&tx_pure_pure5%5BshowType%5D=pub&cHash=be5c8fbe1dce4ce8db7da4dc19867dfc Isager, H. Research Mon, 01 Jan 2024 13:46:04 +0100 264d30d1-9b25-4c4d-834c-bfc4f4fb6dae <![CDATA[Lejelovens § 17]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=d27f9e27-4f06-4b3b-96e1-0a3f0d9fa3d9&tx_pure_pure5%5BshowType%5D=pub&cHash=2d508f4882ef8ec583d0060a08fa7595 Millung-Christoffersen, A. Research Sun, 01 Dec 2024 13:46:04 +0100 d27f9e27-4f06-4b3b-96e1-0a3f0d9fa3d9 <![CDATA[Dansk grænsekontrol og EU-retten]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=9a36195e-ab76-42db-b743-39236a6fedb6&tx_pure_pure5%5BshowType%5D=pub&cHash=1291ab629a90fe617c7f5987c37982d7 Sørensen, K. E. Research Mon, 01 Jan 2024 13:46:04 +0100 9a36195e-ab76-42db-b743-39236a6fedb6 <![CDATA[Gengældelse og straf]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=5994b385-5a33-4fbb-b76f-7c63799f1e5e&tx_pure_pure5%5BshowType%5D=pub&cHash=bb65b94c6b2c65b373946ab866f0e254 Mikkelsen, M. Research Wed, 11 Dec 2024 13:46:04 +0100 5994b385-5a33-4fbb-b76f-7c63799f1e5e <![CDATA[Nyt forbrugerkreditdirektiv]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=8c19a475-314a-4874-96d0-19478db8daf4&tx_pure_pure5%5BshowType%5D=pub&cHash=b6b9e0af0a9000e9e911fccab3f18f7d Jørgensen, T. Research Mon, 01 Jan 2024 13:46:04 +0100 8c19a475-314a-4874-96d0-19478db8daf4 <![CDATA[Forkøbsret og køberet til løsøre – den tinglige stilling]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=541d718e-ec91-4c00-8f7d-86ac5b8d2293&tx_pure_pure5%5BshowType%5D=pub&cHash=17c02e30ce55c1b30520570a09861ede Madsen, L. H. G. Research Mon, 01 Jan 2024 13:46:04 +0100 541d718e-ec91-4c00-8f7d-86ac5b8d2293 <![CDATA[Herning Kranudlejning - nulstillingsinstituttet]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=e24e2b41-0132-4e0a-9614-d90e900d1fbe&tx_pure_pure5%5BshowType%5D=pub&cHash=7767c690198432aed5eaee156ecae032 Laursen, A. N. Research Mon, 01 Jan 2024 13:46:04 +0100 e24e2b41-0132-4e0a-9614-d90e900d1fbe <![CDATA[International skatteret 2023-2024 (2)]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=b05a786c-088a-478f-826c-afff0beadd9a&tx_pure_pure5%5BshowType%5D=pub&cHash=e49fe14aef649ec7d86be2bce11baadf Laursen, A. N. Research Mon, 01 Jan 2024 13:46:04 +0100 b05a786c-088a-478f-826c-afff0beadd9a <![CDATA[EU-Karnov 2024]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=f0c4c65b-1c33-4f07-928b-1d0a2692deab&tx_pure_pure5%5BshowType%5D=pub&cHash=d88d4cac3f550c115f78ef4709cca96c Research Tue, 01 Oct 2024 13:46:04 +0200 f0c4c65b-1c33-4f07-928b-1d0a2692deab <![CDATA[Kommentar til vekselloven]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=a5b62c1c-c225-4927-9c22-1a84b412fb38&tx_pure_pure5%5BshowType%5D=pub&cHash=ecd4526c13116e3c3da800e29d5d5c6b Liin, B. Research Mon, 01 Jan 2024 13:46:04 +0100 a5b62c1c-c225-4927-9c22-1a84b412fb38 <![CDATA[Regres og subrogation ved interventionsbetaling]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=861cda14-fbcb-4be5-b718-9dbbc40edbd7&tx_pure_pure5%5BshowType%5D=pub&cHash=358ce7c87d4d65b4e83fc88b92cade00 Madsen, P. B. Research Mon, 01 Jan 2024 13:46:04 +0100 861cda14-fbcb-4be5-b718-9dbbc40edbd7 <![CDATA[EU Third Country Arrangements: Human Rights Compatibility and Attribution of Responsibility]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=e5fa4e1c-7c02-4947-9181-90c402a11c59&tx_pure_pure5%5BshowType%5D=pub&cHash=25a7ecc5c6fcc2a22259c64e2308a261 Vedsted-Hansen, J., Kienast, J., Tan, N. F. Research Mon, 01 Jan 2024 13:46:04 +0100 e5fa4e1c-7c02-4947-9181-90c402a11c59 <![CDATA[Refugee and Human Rights Law Standards Applicable to Asylum Governance and the Right of Asylum]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=0594a045-8beb-4590-9313-b3d6a0192173&tx_pure_pure5%5BshowType%5D=pub&cHash=f578abc26cae28460d6838bc4940a3e3 Vedsted-Hansen, J., Kienast, J., Tan, N. F. Research Mon, 01 Jan 2024 13:46:04 +0100 0594a045-8beb-4590-9313-b3d6a0192173 <![CDATA[Ministerialsystemet er ikke kun silotænkning]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=b3679327-d1bb-45d4-8149-b941a26ed24e&tx_pure_pure5%5BshowType%5D=pub&cHash=51fbd94a939e9fe5236f67094487564c Schou, M. F. Research Tue, 01 Oct 2024 13:46:04 +0200 b3679327-d1bb-45d4-8149-b941a26ed24e <![CDATA[Biodiversitetsrådets Årsrapport 2023: Sammenfatning]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=73d87410-5b71-4a1d-ac78-922f6857131c&tx_pure_pure5%5BshowType%5D=pub&cHash=6914283f9c3afd96f9f0df8f989289a4 Olsen, B. E., Svenning, J.-C., Normand, S., et al. Communication Thu, 11 Apr 2024 13:46:04 +0200 73d87410-5b71-4a1d-ac78-922f6857131c <![CDATA[Finansiering af Danmarks biodiversitetsindsats]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=1038ea3a-98f5-4975-bcc4-9dd2febaf711&tx_pure_pure5%5BshowType%5D=pub&cHash=2746d5dec8b837127b9a47329e3baac9 Olsen, B. E., Svenning, J.-C., Normand, S., et al. Research Wed, 12 Jun 2024 13:46:04 +0200 1038ea3a-98f5-4975-bcc4-9dd2febaf711 <![CDATA[Samlet udgangspunkt for at skabe store, sammenhængende naturområder i Danmark]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=2eb932ba-5c81-485b-8701-32acf4e0b570&tx_pure_pure5%5BshowType%5D=pub&cHash=073620f7a39e3b6efa5036af5e3b8522 Olsen, B. E., Svenning, J.-C., Normand, S., et al. Research Thu, 10 Oct 2024 13:46:04 +0200 2eb932ba-5c81-485b-8701-32acf4e0b570 <![CDATA[Notat: Anvendelse af bundslæbende fiskeredskaber i beskyttede havområder - effekten på den marine biodiversitet.]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=de0a6677-5906-4077-be1c-0b21dc0e3453&tx_pure_pure5%5BshowType%5D=pub&cHash=99165bd9dc7cf588f2dd07d8b94082b0 Olsen, B. E., Normand, S., Svenning, J.-C., et al. Research Wed, 23 Oct 2024 13:46:04 +0200 de0a6677-5906-4077-be1c-0b21dc0e3453 <![CDATA[Taksationskendelser: Kommentarer til kendelser fra taksaktionskommissioner og overtaksationskommissioner.]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=67bf1f7f-300a-4d4d-bb85-c9d7d7b82345&tx_pure_pure5%5BshowType%5D=pub&cHash=54cf274c05a77c07c2ab42588e2c8f51 Terkelsen, O. Research Mon, 01 Jan 2024 13:46:04 +0100 67bf1f7f-300a-4d4d-bb85-c9d7d7b82345 <![CDATA[Høringssvar vedrørende udvidelse af anvendelsesområdet for forbuddet mod videreførelse af en forening, der foreløbig er opløst ved dom]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=73718860-ecaf-4012-a632-c4eb603ea8a5&tx_pure_pure5%5BshowType%5D=pub&cHash=77b9dd1560db3fb537447d9748ac4c36 Verdoner, S. A. Commissioned Mon, 21 Oct 2024 13:46:04 +0200 73718860-ecaf-4012-a632-c4eb603ea8a5 <![CDATA[EU Karnov lovkommentar]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=1daf08aa-dfa4-48ad-b2d0-342eaab79190&tx_pure_pure5%5BshowType%5D=pub&cHash=758b795536cafa0e4f607089934df1f3 Munkholm, N. V., Lind, M. G. Research Fri, 01 Nov 2024 13:46:04 +0100 1daf08aa-dfa4-48ad-b2d0-342eaab79190 <![CDATA[Klimatilpasningslovgivning, -strategier og handlingsplaner (del 2)]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=5b7857f1-9f8a-4b52-8b04-431c0333ab7b&tx_pure_pure5%5BshowType%5D=pub&cHash=00bfc96f880261ad431de3354a9dcbc2 Basse, E. M. Research Tue, 15 Oct 2024 13:46:04 +0200 5b7857f1-9f8a-4b52-8b04-431c0333ab7b <![CDATA[Mismatch med hybride enheder i dansk skatteret]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=2634aba8-008f-4dad-a37a-303e8ec0204a&tx_pure_pure5%5BshowType%5D=pub&cHash=601626325cf80bcd684dc323d30d553e Bondegaard, A. S. H.
Selskabsskattelovens værnsregler mod hybride mismatch implementerer dele af EU’s skatteundgåelsesdirektiv (ATAD I og ATAD II). Reglerne indgår i et net af internationale værnsregler baseret på OECD’s anbefalinger til bekæmpelse af Base Erosion and Profit Shifting (BEPS).

Denne første samlede fremstilling på dansk af værnsreglerne mod mismatch med hybride enheder forklarer, hvorledes mismatchene opstår, og giver via illustrerede eksempler en kritisk analyse af de komplicerede værnsregler.

Emnet er relevant for såvel danske skatteydere som udenlandske personer og selskaber med investeringsstrukturer, der involverer Danmark. Bogen henvender sig derfor ikke blot til skatteretlige teoretikere, men tillige til dommere, advokater, revisorer og andre, der arbejder med skatteret i praksis.

Forfatteren, cand.jur., ph.d. Anne Sofie Højrup Bondegaard, er ansat som adjunkt ved Juridisk Institut, Aarhus Universitet. Værket er baseret på hendes ph.d.-afhandling og opdateret med den aktuelle administrative praksis om værnsreglerne.]]>
Research Mon, 30 Oct 2023 13:46:04 +0100 2634aba8-008f-4dad-a37a-303e8ec0204a
<![CDATA[Strafansvar i koncerner]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=1419fe74-2786-4a96-8093-965154e987d2&tx_pure_pure5%5BshowType%5D=pub&cHash=05c830dee4df6ae57a9d1c29ea6fd1fa Sørensen, K. E. Research Mon, 01 Jan 2024 13:46:04 +0100 1419fe74-2786-4a96-8093-965154e987d2 <![CDATA[Kommentarer til lejeloven, boligforholdsloven, almenlejeloven og erhvervslejeloven]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=62e4ee71-9d64-4696-9bf3-5b055ebcbffa&tx_pure_pure5%5BshowType%5D=pub&cHash=81ecb9f336631800d148be163e290748 Edlund, H. H. Communication Fri, 20 Sep 2024 13:46:04 +0200 62e4ee71-9d64-4696-9bf3-5b055ebcbffa <![CDATA[Forældelse, ulovhjemlede forvaltningsafgørelser og Den Europæiske Menneskerettighedskonvention]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=3cafe1c8-b789-4970-9c2b-3b2928350476&tx_pure_pure5%5BshowType%5D=pub&cHash=1f0506744ad60fbd273433b2b20f56de Mikkelsen, M. Research Mon, 07 Oct 2024 13:46:04 +0200 3cafe1c8-b789-4970-9c2b-3b2928350476 <![CDATA[Skatteret]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=28e7cf8c-aae9-486f-b779-bb44c05f4584&tx_pure_pure5%5BshowType%5D=pub&cHash=90ea94ee2cc3765bbcf8e413c57bd1e8 Laursen, A. N. Research Mon, 01 Jan 2024 13:46:04 +0100 28e7cf8c-aae9-486f-b779-bb44c05f4584 <![CDATA[Shaping a Genuine Area of Freedom, Security and Justice]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=63f1bee3-51fb-4f23-8e47-c5035271ad3f&tx_pure_pure5%5BshowType%5D=pub&cHash=d878fddf38629cd2c7a0306269f48965 Research Thu, 31 Oct 2024 13:46:04 +0100 63f1bee3-51fb-4f23-8e47-c5035271ad3f <![CDATA[Schengen and Internal Border Control]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=39a3fad3-c9a5-4fca-af1b-25c78743b67b&tx_pure_pure5%5BshowType%5D=pub&cHash=b5f633cffb895a554eb15fb9ffde565c Sørensen, K. E. Research Mon, 01 Jan 2024 13:46:04 +0100 39a3fad3-c9a5-4fca-af1b-25c78743b67b <![CDATA[Tilsyn i forvaltningen]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=7c6bc8b0-d79e-4ca8-8f15-199709f1f88e&tx_pure_pure5%5BshowType%5D=pub&cHash=2b141ee44c5c3ba9674f86521b4b324f Schou, M. F.
Målet med bogen er at beskrive følgende: hvad og hvem der på et mere generelt plan skal føres tilsyn med og hvorfor; hvad det egentlig vil sige at føre tilsyn; og især hvilke hensyn der er afgørende for, hvor tæt et tilsyn der kan stilles krav om i den konkrete situation.

Nogle af de spørgsmål, der besvares i bogen, er:

Hvor meget tilsyn skal chefen føre med sine medarbejdere?
Hvor meget tilsyn skal departementet føre med sine styrelser?
Hvornår skal den overordnede reagere på mistanke om, at underordnedes forvaltningsarbejde ikke lever op til lovgivningens krav?
Har man – når man samarbejder på kryds og tværs af organisatoriske strukturer i statsadministrationen – pligt til at sikre, at andres forvaltningsarbejde er, som det skal være? Dette spørgsmål er navnlig relevant efter Tibet-sagen og mink-sagen.]]>
Research Tue, 17 Sep 2024 13:46:04 +0200 7c6bc8b0-d79e-4ca8-8f15-199709f1f88e
<![CDATA[The Services Directive's Impact on Company Law and Company Structures]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=be234506-cbe3-43b4-9526-8d8b4cdfe83a&tx_pure_pure5%5BshowType%5D=pub&cHash=abb3a0724d6a1f4d761dff055b0bb229 Sørensen, K. E. Research Mon, 01 Jan 2024 13:46:04 +0100 be234506-cbe3-43b4-9526-8d8b4cdfe83a <![CDATA[Forsvarlig forvaltning]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=0a03d4bd-e37a-4835-b0aa-002c106d7381&tx_pure_pure5%5BshowType%5D=pub&cHash=2d6b38945da3624da895dfc35099228b Terkelsen, O. Research Tue, 01 Oct 2024 13:46:04 +0200 0a03d4bd-e37a-4835-b0aa-002c106d7381 <![CDATA[Differential Voting Rights in Listed Companies in Denmark and Sweden]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=5333fd0b-80b1-48c0-8f9b-234e129614ee&tx_pure_pure5%5BshowType%5D=pub&cHash=dee183e2089719fd3a09eaec284c7fc0 Neville, M., Sørensen, K. E. Research Mon, 01 Jan 2024 13:46:04 +0100 5333fd0b-80b1-48c0-8f9b-234e129614ee <![CDATA[Late Glacial deglaciation of the Zackenberg area, NE Greenland]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=5881957f-27b4-4585-b51a-25d85ff04154&tx_pure_pure5%5BshowType%5D=pub&cHash=c581e798bf54ca1daec8d4df6c594c04 Garcia-Oteyza, J., Oliva, M., Palacios, D., et al. Research Tue, 15 Mar 2022 13:46:04 +0100 5881957f-27b4-4585-b51a-25d85ff04154 <![CDATA[Ansættelsesforhold]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=339efc23-a4a2-4729-9e3d-4c2ec4d24a38&tx_pure_pure5%5BshowType%5D=pub&cHash=ea15c27ff31aae3d7100bdcfc33fcec6 Munkholm, N. V. Research Thu, 01 Aug 2024 13:46:04 +0200 339efc23-a4a2-4729-9e3d-4c2ec4d24a38 <![CDATA[Arbejdsmarkedets regler 2024]]> https://law.medarbejdere.au.dk/en/research-pure-and-research-support?tx_pure_pure5%5Baction%5D=single&tx_pure_pure5%5Bcontroller%5D=Publications&tx_pure_pure5%5Bid%5D=5fb48fce-9833-4366-8aeb-231d672e39d1&tx_pure_pure5%5BshowType%5D=pub&cHash=7a49fabe18502dce155acb7f4335fff1 Communication Mon, 01 Jan 2024 13:46:04 +0100 5fb48fce-9833-4366-8aeb-231d672e39d1