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Dennis Ramsdahl Jensen

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  1. 2021
  2. Published

    Erstatninger, godtgørelser og bodsbetalinger m.v. i en momsretlig belysning. / Jensen, Dennis Ramsdahl.

    In: Revision & Regnskabsvaesen, Vol. 5, No. 5, RR.SM.2021.0005, 05.2021, p. 1-7.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research › peer-review

  3. 2020
  4. Published

    "Cost sharing" in head office/branch structures. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    Vat grouping and cost-sharing: a critical and constructive perspective. ed. / Karina Kim Egholm Elgaard; Dennis Ramsdahl Jensen; Anders Mikelsen; Marta Papis-Almansa. København : Ex Tuto Publishing, 2020. p. 214-233.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research › peer-review

  5. Published

    Ny større revision af momsloven. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    In: Revision & Regnskabsvæsen, Vol. 2020, No. 5, RR.SM.2020.5, 04.2020.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research

  6. Published

    Conference on VAT Grouping and Cost-Sharing - a critical and Constructive Perspective. / Jensen, Dennis Ramsdahl; Kim Egholm Elgaard, Karina; Papis-Almansa, Marta et al.

    VAT Grouping & Cost-sharing: - a critical and constructive perspective. ed. / Karna Kim Egholm Elgaard; Dennis Ramsdahl Jensen; Anders Mikelsen; Marta Papis-Almansa. København : Ex Tuto Publishing, 2020. p. 3-24.

    Research output: Contribution to book/anthology/report/proceeding › Article in proceedings › Research

  7. 2019
  8. Published

    Moms og fast ejendom. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    Ejendomme 2: Skatter og afgifter. ed. / Hans Henrik Edlund; Rasmus Mehl. København : Karnov Group, 2019. p. 161-230.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research › peer-review

  9. Published

    Momsfradragsret i filialstrukturer - én eller flere pro rata-satser? Kommentarer til udvalgte afgørelser. / Jensen, Dennis Ramsdahl.

    In: Revision & Regnskabsvaesen, Vol. 2019, No. 5, 04.2019, p. 63-70.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research

  10. 2017
  11. Published

    Anvendelsesområdet for cost sharing-bestemmelsen i momslovens § 13, stk. 1, nr. 19. / Jensen, Dennis Ramsdahl.

    Karnov Group. 2017Momspanelet 2017, 2.

    Research output: Other contribution › Net publication - Internet publication › Research

  12. Published

    Kommentarer til udvalgte afgørelser Det momsretlige indgribensbegreb. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    In: Revision & Regnskabsvæsen, No. 6, RR.SM.2017.6, 2017.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research

  13. Published

    Retskildeovervejelser på momsrettens område - er der knas i forholdet til EU-retten? / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    Momsloven 50 år: Festskrift i anledning af 50 år jubilæet for Danmarks første momslov . ed. / Karina Kim Egholm Elgaard; Dennis Ramsdahl Jensen; Henrik Stensgaard. København : Ex Tuto Publishing, 2017. p. 153-182.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research

  14. 2016
  15. Published

    Momsfradragsret i forbindelse med aktietransaktioner i et nordisk komparativt perspektiv. / Stensgaard, Henrik; Jensen, Dennis Ramsdahl.

    Festskrift til Björn Westberg. ed. / Eleonor Kristoffersson; Stefan Olsson; Pernilla Rendahl. Uppsala : Iustus förlag, 2016. p. 59-96.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research

  16. Published

    Kommissionens Action Plan for VAT - Et nyt forsøg på at reformere et forældet momssystem. / Jensen, Dennis Ramsdahl.

    2016Kommentar/analyse.

    Research output: Other contribution › Net publication - Internet publication › Research

  17. Published

    Momsfradragsret i forbindelse med erhvervelse, besiddelse og salg af aktier - nærmer føljetonen sig sin afslutning? / Stensgaard, Henrik; Jensen, Dennis Ramsdahl.

    In: Skat Udland, No. 1, SU 2016, 2, 2016, p. 9-24.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research

  18. Published

    Sondringen mellem byggegrunde og bebygget fast ejendom i momsretten. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    In: Revision & Regnskabsvæsen, Vol. 5, RR.SM.2016.99, 2016, p. 99-106.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research

  19. 2015
  20. Published

    Kan der være fuld momsfradragsret for udgifter relateret til et holdingselskabs erhvervelse og besiddelse af aktier i datterselskaber mv.? / Jensen, Dennis Ramsdahl.

    2015.

    Research output: Other contribution › Net publication - Internet publication › Research

  21. Published

    Misbrugsprincippet : Djævlen i skyggerne. / Jensen, Dennis Ramsdahl.

    Den Evige Udfordring: Omgåelse og misbrug i skatteretten. ed. / Jakob Bundgaard; Dennis Ramsdahl Jensen; Niels Winther-Sørensen. København : Ex Tuto Publishing, 2015. p. 53-79.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research › peer-review

  22. 2014
  23. Published

    Afklaring af det grundlæggende princip for efterfølgende opgørelse af afgiftsgrundlaget i henhold til Momslovens § 27, stk. 1 - en kort kommentar til EU-Domstolens dom i de forenede sager C-249/12, Corina-Hrisi Tulica og C-250/12, Calin Ion Plavosin. / Jensen, Dennis Ramsdahl.

    2014Kort analyse og kommentar til nye EU-dom.

    Research output: Other contribution › Net publication - Internet publication › Research

  24. Published

    Anmeldelse af Karin Schwarz Revsbeck Rasmussen: Momsfritagelsen af transaktioner inden for sundhedsområdet : i et EU-retligt og nationalt perspektiv. / Jensen, Dennis Ramsdahl.

    In: Ugeskrift for Retsvæsen, 2014, p. 41-21.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Literature review › Research

  25. Published

    Anmeldelse af Mette Juul: Moms på tværs - Momsret i et bredere perspektiv. / Jensen, Dennis Ramsdahl.

    In: Ugeskrift for Retsvæsen, 2014.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Literature review › Research

  26. Published

    Kommentar til EU-domstolens afgørelse i sag C-7/13, Skandia. / Jensen, Dennis Ramsdahl.

    2014Kommentar og analyse af EU-dom.

    Research output: Other contribution › Net publication - Internet publication › Research

  27. Published

    Sondringen mellem direkte omkostninger og generalomkostninger i momsretten. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    In: Revision & Regnskabsvaesen, No. 3, RR.3.2014.79, 2014, p. 81-87.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research › peer-review

  28. Published

    Subjektafgrænsning i det fælleseuropæiske momssystem : En trist rejse fra FCE Bank til Crédit Lyonnais. / Jensen, Dennis Ramsdahl.

    In: Nordic Tax Journal, No. 1, 2014, p. 102-122.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research

  29. Published

    The direct and immediate link test regarding deduction of input VAT : a consumption-based test versus an economic-based test? / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    In: World Journal of V A T / G S T Law, Vol. 3, No. 2, 2014, p. 71-87.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research › peer-review

  30. 2013
  31. Published

    Afvaskning af momspligt ved salg af fast ejendom som følge af forudgående momsfritaget udlejning : Kommentarer til udvalgte afgørelser. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    In: Revision & Regnskabsvaesen, No. SM.2013.39, 2013, p. 38-41.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research

  32. Published

    Critical comment regarding the application of the stand-still clause. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    In: World Journal of V A T / G S T Law, Vol. 2, No. 1, 2013, p. 56-58.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research

  33. Published

    Overhead Cost and VAT Deductibility (re PE). / Jensen, Dennis Ramsdahl.

    In: Skat Udland, No. 7, 209, 2013, p. 475-478.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research

  34. 2012
  35. Published

    Björn Forssén, Skattskyldighet för mervärdessskatt - en analys av 4 kap. 1 § mervärdesskattelagen (ak. avh. lic.). / Jensen, Dennis Ramsdahl.

    In: Juridisk Tidskrift, Vol. 2011/12, No. 4, 2012, p. 945-951.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Literature review › Research

  36. Published

    Det momsretlige sektoropdelingsinstitut. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    In: Tidsskrift for Skatter og Afgifter, Vol. TfS 2012, 150, No. 9, 2012, p. 1026-1038.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research › peer-review

  37. Published

    Moms og Omstruktureringer : Det danske perspektiv. / Jensen, Dennis Ramsdahl.

    In: Skattenytt, Vol. 2012, No. 7-8, 2012, p. 527-534.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research

  38. Published

    Partial Deduction of Input VAT in the Common VAT System in Europe. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    The Future of Indirect Taxation: Recent Trends in VAT and GST Systems Around the World. ed. / Thomas Ecker; Michael Lang; Ine Lejeune. Wolters Kluwer , 2012. p. 671-683.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research › peer-review

  39. Published

    The Distinction between Direct and General Costs with Regard to the Deduction of Input VAT - The Case of Acquisition, Holding and Sale of Shares. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    In: World Tax Journal, Vol. 4, No. 1, 2012, p. 3-32.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research › peer-review

  40. 2011
  41. Published

    Realitets- og Misbrugsbetragtninger i EU-skatteretten. / Jensen, Dennis Ramsdahl.

    Festskrift til Jan Pedersen. ed. / Malene Kerzel. Kbh. : Djøf Forlag, 2011. p. 171-191.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research › peer-review

  42. Published

    Transfer pricing principles in VAT Law. / Jensen, Dennis Ramsdahl.

    Yearbook for Nordic Tax Research 2011: Taxation on Intangible Assets. ed. / Jane Bolander. Cph. : Djøf Forlag, 2011. p. 209-229.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research › peer-review

  43. 2010
  44. Published

    Excise Duties on Goods Crossing a Border within the EU. / Jensen, Dennis Ramsdahl.

    Yearbook For Nordic Tax Research 2010: Taxation of individuals and goods in the Nordic countries upon cross-border mobility. ed. / Jane Bolander. Copenhagen : Djøf Forlag, 2010. p. 227-236.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research

  45. Published

    Moms og grænsehandelskoncepter i lyset af den seneste praksis. / Jensen, Dennis Ramsdahl.

    In: Skat Udland, No. 7, 2010, p. 515-522.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research

  46. Published

    Partial deduction of input VAT in the common VAT system in Europe. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    2010. Paper presented at The future of indirect taxation: Recent trends in VAT and GST systems around the world - a global comparison, Rust, Austria.

    Research output: Contribution to conference › Paper › Research

  47. 2009
  48. Published

    Taxation of individuals and goods in the Nordic countries upon cross border mobility. / Hedetoft Madsen, Liselotte; Jensen, Dennis Ramsdahl.

    2009. Paper presented at Nordisk skattevidenskabelig forskningsråds årsmøde, oslo, Norway.

    Research output: Contribution to conference › Paper › Research

  49. Published

    Transfer Pricing Principles : VAT/GST v. Direct Taxation. / Jensen, Dennis Ramsdahl.

    2009. Paper presented at Value Added Tax and Direct Taxation - Similarities and differences, Wien, Austria.

    Research output: Contribution to conference › Paper › Research › peer-review

  50. Published

    Transfer Pricing Principles VAT/GST v. Direct Taxation. / Jensen, Dennis Ramsdahl.

    Value Added Tax and Direct Taxation, Similarities and Differences. ed. / Michael Lang; Peter Melz; Eleonor Kristoffersson. Amsterdam : IBFD, 2009. p. 877-900.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research

  51. Published

    Transfer Pricing i Moms,- Told-, og Afgiftsretlig belysning : En analyse af transfer pricingreglerne i henholdsvis en moms-, told- og afgiftsretlig belysning. / Jensen, Dennis Ramsdahl; Jørgensen, Carsten Willemoes; Stensgaard, Henrik et al.

    Revisionsorientering. Revifora, 2009. p. 5-43.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Communication

  52. 2008
  53. Published

    Momsfritagelser. / Stensgaard, Henrik; Jensen, Dennis Ramsdahl.

    Momskommentaren. ed. / Dennis Ramsdahl Jensen; Stensgaard Henrik. Vol. 3. 4. ed. København : Magnus Informatik, 2008. p. 81-244.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research

  54. Published

    Momspligtige transaktioner. / Jensen, Dennis Ramsdahl.

    Momskommentaren. ed. / Dennis Ramsdahl Jensen; Henrik Stensgaard. Vol. 3. 4. ed. København : Magnus Informatik, 2008. p. 7-80.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research

  55. Published

    Transfer pricing-overvejelser i relation til det fælles europæiske momssystem. / Jensen, Dennis Ramsdahl.

    In: Skat Udland, Vol. 3a, No. 87, 2008, p. 255-266.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research › peer-review

  56. 2007
  57. Published

    Behandlingen af blandede transaktioner i det fælles europæiske momssystem. / Jensen, Dennis Ramsdahl.

    In: Skat Udland, Vol. 12, No. 444, 2007, p. 951-968.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research › peer-review

  58. Published

    Momsfritagelser. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    Momskommentaren : Momspligtige transaktioner ; Momsfritagelser. ed. / Dennis Ramsdahl Jensen; Henrik Stensgaard. Vol. 2 3. ed. København : Magnus Informatik, 2007. p. 81-235.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research

  59. Published

    Momspligtige transaktioner. / Jensen, Dennis Ramsdahl.

    Momskommentaren : Momspligtige transaktioner ; Momsfritagelser. ed. / Dennis Ramsdahl Jensen; Henrik Stensgaard. Vol. 2 3. ed. København : Magnus Informatik, 2007. p. 7-80.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research

  60. 2006
  61. Published

    Momsfradragsret i forbindelse med erhvervelse, besiddelse og salg af aktier samt andre kapitalandele. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    In: Tidsskrift for Skatter og Afgifter, Vol. 48, No. 975, 2006, p. 3843-3855.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research › peer-review

  62. Published

    Momskommentaren : Momspligtige transaktioner og momsfritagelser. / Jensen, Dennis Ramsdahl.

    Momskommentaren. ed. / Mette Juul. Vol. 3 2. ed. København : Magnus Informatik, 2006. p. 3-78.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research

  63. Published

    Momskommentaren : Momsfritagelser. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    Momskommentaren: Momspligtige TransaktionerMomsfritagelser. ed. / Mette Juul. Vol. 3 2. ed. København : Magnus Informatik, 2006. p. 79-228.

    Research output: Contribution to book/anthology/report/proceeding › Report chapter › Research

  64. Published

    Momskommentaren, bind 3 : Momsfritagelser. / Stensgaard, Henrik; Jensen, Dennis Ramsdahl.

    Momskommentaren: Momsfritagelser. ed. / Mette Juul. Vol. 3 2. ed. København : Magnus Informatik, 2006. p. 79-228.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research

  65. 2005
  66. Published

    Aktier og det fælles europæiske momssystem. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    In: Nordisk Tidsskrift for Selskabsret, No. 4, 2005, p. 58-73.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research › peer-review

  67. Published

    Effektiv momsbelastning på 33 procent! / Jensen, Dennis Ramsdahl.

    In: Tidsskrift for Skatter og Afgifter, No. 658, 2005, p. 2660-2666.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research › peer-review

  68. Published

    Moms og grænsehandelskoncepter. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    In: Skat Udland, Vol. 7, No. 184, 2005, p. 519-529.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research › peer-review

  69. Published

    Momspligtige transaktioner. / Jensen, Dennis Ramsdahl.

    Momskommentaren. ed. / Mette Juul. Vol. 2 København : Magnus Informatik, 2005. p. 7-72.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research

  70. 2004
  71. Published

    Kapitel 4 - Momspligtige Transaktioner. / Jensen, Dennis Ramsdahl; Stensgaard, Henrik.

    Momskartoteket. ed. / Jens Rosman. Danmark : Magnus Informatik, 2004. p. s. 73 - 215.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research

  72. Published

    Merværdiafgiftspligten. / Jensen, Dennis Ramsdahl.

    Danmark : Djøf Forlag, 2004. 409 p.

    Research output: Book/anthology/dissertation/report › Book › Research

  73. Published

    Moms ved samhandel mellem interesseforbundne parter. / Jensen, Dennis Ramsdahl.

    In: Tidsskrift for Skatter og Afgifter, Vol. 24, No. 455, 2004, p. 1889-1904.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research › peer-review

  74. Published

    Value Added Taxation - an analysis of taxable transactions. / Jensen, Dennis Ramsdahl.

    Årbok for nordisk skatteforskning 2004. ed. / Roberts Påhlsson. Oslo : Universitetsforlaget, 2004. p. s. 278-281.

    Research output: Contribution to book/anthology/report/proceeding › Book chapter › Research

  75. 2003
  76. Published

    Byggemoms - en kritisk kommentar til TfS 2003, 717 Ø. / Jensen, Dennis Ramsdahl.

    In: Tidsskrift for Skatter og Afgifter, 2003, p. 3098-3106.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research › peer-review

  77. Published

    Holdingselskabers merværdiafgiftsretlige status - en duplik. / Stensgaard, Henrik; Jensen, Dennis Ramsdahl.

    In: Tidsskrift for Skatter og Afgifter, No. 358, 2003, p. 1262-1265.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research › peer-review

  78. Published

    Merværdiafgiftspligten - en analyse af den afgiftspligtige transaktion. / Jensen, Dennis Ramsdahl.

    Århus : Handelshøjskolen i Århus, Juridisk Institut, 2003. 387 p.

    Research output: Book/anthology/dissertation/report › Ph.D. thesis › Research

  79. 2002
  80. Published

    Økonomisk virksomhed i relation til holdingselskabers aktivitet. / Jensen, Dennis Ramsdahl.

    In: Tidsskrift for Skatter og Afgifter, No. 782, 2002, p. 782.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research › peer-review