Welma - Center for Retlige Studier i Velfærd og Marked

On the 16th and 17th of November, Associate Professor Marta Agnieszka Papis-Almansa, from WELMA, University of Copenhagen, hosted a one and a half day conference on: "Fixing the EU VAT system with technology? Towards a modern, fraud-proof and legitimate VAT in the digital age".

The conference was well attended by a number of leading international authorities on tax and VAT law, EU law, human rights law, and technology law from academia, as well as representatives from the European Commission, national tax administrations and business.

WELMA would like to thank everyone for their important contributions and participation.

Tidligere denne uge deltog professor i forvaltningsret og centerleder i WELMA, Michael Gøtze, i Berlingskes podcast for at diskutere den kommende undersøgelse af FE-sagen. Michael Gøtze kommenterer herunder på begrebet 'usaglige hensyn', som undersøgelseskommissionen skal undersøge.

Hvis du har lyst til at høre hele afsnittet og herunder Michael Gøtzes del, kan dette gøres på følgende:

S-ordfører vil gerne mane »konspirationsteorier« om politisk indblanding i FE-sagen til jorden – men vil ikke imødekomme ønske om større åbenhed Læs mere her.

Remember to register before the deadline on 13th of November 2023 at 10:00.

Fixing the EU VAT system with technology?: Towards a contemporary, fraud-proof and legitimate VAT in the Digital Age At this conference we will discuss and consider the way(s) towards a contemporary, fraud-proof and legitimate VAT in the Digital Age

If you are interested in technology and EU VAT, WELMA – Research Centre for Legal Studies in Welfare and the Market, and FIRE – Fiscal Relations Research Group, Faculty of Law, University of Copenhagen are holding a conference on these topics on the 16-17th of November 2023.

The conference is co-financed by the Nordic Tax Research Council and is organized in connection to the MSCA IF Research Project VATTECH

Sign up using the link below.

Deadline for registration is 13th of November 2023 at 10:00.

Fixing the EU VAT system with technology?: Towards a contemporary, fraud-proof and legitimate VAT in the Digital Age At this conference we will discuss and consider the way(s) towards a contemporary, fraud-proof and legitimate VAT in the Digital Age

1-𝐝𝐚𝐠𝐬 𝐤𝐮𝐫𝐬𝐮𝐬 𝐨𝐦 𝐬𝐚𝐦𝐬𝐩𝐢𝐥𝐥𝐞𝐭 𝐦𝐞𝐥𝐥𝐞𝐦 𝐦𝐨𝐦𝐬, 𝐭𝐞𝐤𝐧𝐨𝐥𝐨𝐠𝐢 𝐨𝐠 𝐬𝐤𝐚𝐭𝐭𝐞𝐲𝐝𝐞𝐫𝐞𝐬 𝐫𝐞𝐭𝐭𝐢𝐠𝐡𝐞𝐝𝐞𝐫 𝐢 𝐭𝐞𝐨𝐫𝐢 𝐨𝐠 𝐩𝐫𝐚𝐤𝐬𝐢𝐬

Københavns Universitet, Det Juridiske Fakultet v. Retsakademiet udbyder et 1-dags kursus om de nyeste juridiske opdateringer og udviklinger i EU vedrørende digitale momsrapporteringskrav og den rolle, som skatteyderes rettigheder spiller ift. at påvirke og begrænse brugen af teknologi til at bekæmpe momssvig og effektivisere momsopkrævningen. Kurset vil både give et overblik over eksisterende teknologi-baserede redskaber, som anvendes af skatte- og afgiftsmyndighederne, samt indsigt i de juridiske muligheder og udfordringer, som brugen af digital rapportering og algoritme-baserede redskaber giver ift. at bekæmpe momssvig i EU. Underviseren på kurset er lektor Marta Papis-Almansa, og kurset er på engelsk. Kurset henvender sig til alle praktikere inden for det private og det offentlige, som arbejder med moms. Kurset afholdes den 24. august 2023, og tilmeldingsfristen er den 15. august 2023. Du kan læse mere om kurset og tilmelde dig her. Hvis du har spørgsmål til kurset, er du velkommen til at kontakte lektor Marta Papis-Almansa: [email protected].


𝐎𝐧𝐞-𝐝𝐚𝐲 𝐜𝐨𝐮𝐫𝐬𝐞 𝐨𝐧 𝐭𝐡𝐞 𝐢𝐧𝐭𝐞𝐫𝐩𝐥𝐚𝐲 𝐛𝐞𝐭𝐰𝐞𝐞𝐧 𝐕𝐀𝐓, 𝐭𝐞𝐜𝐡𝐧𝐨𝐥𝐨𝐠𝐲 𝐚𝐧𝐝 𝐭𝐚𝐱𝐩𝐚𝐲𝐞𝐫𝐬' 𝐫𝐢𝐠𝐡𝐭𝐬

On behalf of Dr Marta Papis-Almansa we would like to kindly invite you to attend a one-day seminar on the interplay between VAT, technology and taxpayer’s rights. The course is addressed to tax practitioners in public and private sector who work with VAT and are interested in following up on the newest legal developments in digital reporting, e-invoicing and other instances of the use of technology tools in VAT, as well as their opportunities and challenges. During the course, Associate Professor Marta Papis-Almansa will share and discuss with the participants early results of her Marie Skłodowska Curie Actions VATTECH research project. The course is offered in English and will take place on 24 August 2023. Registration is already open and will be possible until 15 August 2023. You can read more about the course and register here. If you have any questions concerning the course, please contact Associate Professor Marta Papis-Almansa: [email protected].

𝗙𝗜𝗥𝗘 𝗡𝗲𝘄𝘀𝗹𝗲𝘁𝘁𝗲𝗿 𝗠𝗮𝘆 𝟮𝟬𝟮𝟯

𝟳,𝟱 𝗘𝗖𝗧𝗦 𝗦𝘂𝗺𝗺𝗲𝗿 𝗖𝗼𝘂𝗿𝘀𝗲 𝗶𝗻 ”𝗩𝗮𝗹𝘂𝗲 𝗮𝗱𝗱𝗲𝗱 𝘁𝗮𝘅, 𝘁𝗲𝗰𝗵𝗻𝗼𝗹𝗼𝗴𝘆 𝗮𝗻𝗱 𝘁𝗮𝘅𝗽𝗮𝘆𝗲𝗿𝘀’ 𝗿𝗶𝗴𝗵𝘁𝘀”

𝗧𝗵𝗲 𝗰𝗼𝘂𝗿𝘀𝗲 𝘄𝗶𝗹𝗹 𝗿𝘂𝗻 𝗼𝗻 𝟯-𝟮𝟬 𝗝𝘂𝗹𝘆 𝟮𝟬𝟮𝟯 (𝘄𝗲𝗲𝗸 𝟮𝟳 𝗮𝗻𝗱 𝟮𝟴: 𝘀𝗲𝗺𝗶𝗻𝗮𝗿𝘀, 𝘄𝗲𝗲𝗸 𝟮𝟵: 𝗲𝘅𝗮𝗺) and is directed towards students, as well as practitioners who work or are interested in working with taxes in business context. The objective of this course is to provide the students with the understanding, on one hand with the fundamental concepts of the EU VAT law and its functioning in the context of global economy, and on the other hand, with the most up to date developments as to the use of technology in administration of the tax. Furthermore, the course will explore the relevance, applicability and meaning of human rights and their legal sources as important factors shaping and limiting the use of technology in preventing VAT fraud and streamlining compliance. If you want to learn on VAT, technology and human rights in an attractive, efficient way this summer read more and apply here. 𝗔𝗽𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗶𝘀 𝗽𝗼𝘀𝘀𝗶𝗯𝗹𝗲 𝗼𝗻𝗹𝘆 𝗯𝗲𝘁𝘄𝗲𝗲𝗻 𝟭𝟱 𝗠𝗮𝘆 𝗮𝗻𝗱 𝟭 𝗝𝘂𝗻𝗲 𝟮𝟬𝟮𝟯! If you have any questions concerning the course, please contact Associate Professor Marta Papis-Almansa: [email protected].

𝗢𝗻𝗲-𝗱𝗮𝘆 𝗰𝗼𝘂𝗿𝘀𝗲 𝗼𝗻 𝘁𝗵𝗲 𝗶𝗻𝘁𝗲𝗿𝗽𝗹𝗮𝘆 𝗯𝗲𝘁𝘄𝗲𝗲𝗻 𝗩𝗔𝗧, 𝘁𝗲𝗰𝗵𝗻𝗼𝗹𝗼𝗴𝘆 𝗮𝗻𝗱 𝘁𝗮𝘅𝗽𝗮𝘆𝗲𝗿𝘀' 𝗿𝗶𝗴𝗵𝘁𝘀𝗮𝗹𝘂𝗲 𝗮𝗱𝗱𝗲𝗱 𝘁𝗮𝘅, 𝘁𝗲𝗰𝗵𝗻𝗼𝗹𝗼𝗴𝘆 𝗮𝗻𝗱 𝘁𝗮𝘅𝗽𝗮𝘆𝗲𝗿𝘀’ 𝗿𝗶𝗴𝗵𝘁𝘀

The course is addressed to tax practitioners in public and private sector who work with VAT and are interested in following up on the newest legal developments in digital reporting, e-invoicing and other instances of the use of technology tools in VAT, as well as their opportunities and challenges. During the course, Associate Professor Marta Papis-Almansa will share and discuss with the participants early results of her Marie Skłodowska Curie Actions VATTECH research project. 𝗧𝗵𝗲 𝗰𝗼𝘂𝗿𝘀𝗲 𝗶𝘀 𝗼𝗳𝗳𝗲𝗿𝗲𝗱 𝗶𝗻 𝗘𝗻𝗴𝗹𝗶𝘀𝗵 𝗮𝗻𝗱 𝘄𝗶𝗹𝗹 𝘁𝗮𝗸𝗲 𝗽𝗹𝗮𝗰𝗲 𝗼𝗻 𝟮𝟰 𝗔𝘂𝗴𝘂𝘀𝘁 𝟮𝟬𝟮𝟯. 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗶𝘀 𝗮𝗹𝗿𝗲𝗮𝗱𝘆 𝗼𝗽𝗲𝗻 𝗮𝗻𝗱 𝘄𝗶𝗹𝗹 𝗯𝗲 𝗽𝗼𝘀𝘀𝗶𝗯𝗹𝗲 𝘂𝗻𝘁𝗶𝗹 𝟭𝟱 𝗔𝘂𝗴𝘂𝘀𝘁 𝟮𝟬𝟮𝟯. You can read more about the course and register here. If you have any questions concerning the course, please contact Associate Professor Marta Papis-Almansa: [email protected].

BOGSTAFETTEN OVERDRAGES TIL PROFESSOR VED JUR WELMA STINE JØRGENSEN

Torsdag den 27. april kl. 15:15 overdrager dekan Kirsten Busch Nielsen bogstafetten til professor i socialret og diskriminerings- og ligestillingsret Stine Jørgensen. Stine Jørgensen forsker i problemstillinger vedrørende diskrimination og sociale rettigheder i bred forstand i det danske velfærdssamfund såvel som i en international kontekst.

Om overdragelsen fortæller Stine, at hun ”sætter pris på at tage del i traditionen og glæder sig til arrangementet samt til at dele sine bøger og begrundelsen for udvalget.”

WELMA opfordrer alle til at deltage og lade sig inspirere af bogstafetten. Arrangementet finder sted på KUB Søndre Campus i loungen i stueetagen omkring det forårsgrønne bogstativ.

SUMMER COURSE 2022/2023: Value added tax, technology, and taxpayers’ rights.

Would you like to kick start your semester E23 with a surplus of 7.5 ECTS points? Are you interested in the complex technological developments of EU VAT law and it’s functioning in a global economy? Do you want to explore the relevance, applicability, and meaning of human rights as to i.a. limiting the use of technology and preventing VAT fraud?

To delve into these questions and the expertise both within school and from outside, you have the opportunity to sign up for the summer course “Value added tax, technology, and taxpayers’ rights” which takes place in week 27-29.

The course is directed at anyone – students as well as practitioners – with a broad interest in EU VAT law and will provide high level expertise and most up-to-date knowledge on the use of technology in VAT law, tools to understand compliance requirements and be able to apply VAT rules to real-life situations including cross-border scenarios.

NB: Registration opens in May.

More information is available at: https://kurser.ku.dk/course/jjus00023u/2022-2023

Projektstudent med interesse for moms- og skatteret søges!

WELMA søger en projektstudent til at hjælpe med juridiske og andre arbejdsopgaver vedrørende international momsret, teknologi og skatteyderes rettigheder. Stillingen er tidsbegrænset på ca. 8 timer om ugen i 3-4 måneder.

Som projektstudent vil du blive en del af forsknings- og undervisningsmiljøet på forskningscentret WELMA. Du vil arbejde tæt sammen med lektor Marta Papis-Almansa i forbindelse med forskningsprojektet om ”New Technologies in VAT Reporting, Collection and Auditing: Legal Opportunities and Challenges (VATTECH)". Se mere her: https://jura.ku.dk/english/welma/research/vattech/.

Arbejdsopgaverne vil bl.a. bestå i kildesøgning af EU-domme og internationale artikler, udarbejdelse af undervisningsmateriale mv. Arbejdet vil primært foregå på engelsk.

Ansøgningsfristen er den 17. april 2023 kl. 8.00. Du skal sende en kort motiveret ansøgning på mail inkl. CV og karakterudskrift til [email protected]. Samtaler vil bliver afholdt umiddelbart herefter med henblik på tiltrædelse 1. maj 2023 eller senere efter aftale.

Vi ser frem til at høre fra dig, og du er velkommen til at kontakte lektor Karina Elgaard, hvis du har spørgsmål.

WELMA opfordrer alle interesserede til at deltage i nedenstående arrangement med højaktuelle oplæg ved Anne-Mette Lyhne Jensen, afdelingschef i Justitsministeriet, og Jørgen Steen Sørensen, medlem af Dybvad-udvalget.

Tilmeldingsfrist den 17. april.