Department of Law

Henrik Stensgaard

  1. 2020
  2. 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/proceedingBook chapterResearchpeer-review

  3. 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 newspaperJournal articleResearch

  4. 2019
  5. 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/proceedingBook chapterResearchpeer-review

  6. 2018
  7. Published

    Kommentarer til udvalgte afgørelser : "Quick fixes" vedrørende det momsmæssige leveringssted for varer. / Stensgaard, Henrik.

    In: Revision og Regnskabsvaesen, Vol. 2018, No. 5, 2018, p. 71-77.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  8. 2017
  9. 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 newspaperJournal articleResearch

  10. 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/proceedingBook chapterResearch

  11. 2016
  12. 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/proceedingBook chapterResearch

  13. Published

    Lidt om blod og moms, indskrænkende fortolkning samt de retlige konsekvenser af mangelfuld implementering af EU-direktiver. / Stensgaard, Henrik.

    In: Momspanelet, 2016.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  14. 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 newspaperJournal articleResearch

  15. 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 newspaperJournal articleResearch

  16. 2015
  17. Published

    EU-domstolens afgørelse I Larentia og Minerva-sagen. / Stensgaard, Henrik.

    2015Analyse af EU-dom.

    Research output: Other contributionNet publication - Internet publicationResearch

  18. 2014
  19. Published

    Er dansk lovgivning vedrørende momsfritagelse i forbindelse med EU-varesalg i strid med EU-retten? / Stensgaard, Henrik.

    2014Analyse af EU-dom.

    Research output: Other contributionNet publication - Internet publicationResearch

  20. 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 newspaperJournal articleResearchpeer-review

  21. 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 newspaperJournal articleResearchpeer-review

  22. 2013
  23. 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 newspaperJournal articleResearch

  24. 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 newspaperJournal articleResearch

  25. Published

    Særdeles tvivlsom højesteretsdom om kursusvirksomheders momsfradragsret. / Stensgaard, Henrik.

    In: Skat Udland, No. 5, 128, 2013, p. 323-326.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  26. 2012
  27. 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 newspaperJournal articleResearchpeer-review

  28. 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/proceedingBook chapterResearchpeer-review

  29. 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 newspaperJournal articleResearchpeer-review

  30. 2011
  31. Published

    Anders Strandet Jepsen: Moms og aktiviteter i forbindelse med værdipapirer. / Stensgaard, Henrik.

    In: Ugeskrift for Retsvaesen, No. U.2011B.18, 2011.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperLiterature reviewResearch

  32. Published

    Den momsmæssige behandling af uddannelses- og undervisningssektoren. / Stensgaard, Henrik.

    Festskrift til Jan Pedersen. ed. / Malene Kerzel. Kbh. : Djøf Forlag, 2011.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  33. 2010
  34. 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 conferencePaperResearch

  35. 2009
  36. Published

    Nexus for Taxpayers in Respect of VAT v. Direct Tax Treaties. / Stensgaard, Henrik.

    Value Added Tax and Direct Taxation: Similarities and Differencies. ed. / Michael Lang; Peter Melz; Eleonor Krisoffersson. Amsterdam : IBFD, 2009. p. 609-643.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  37. Published

    Nexus for Taxpayers in Respect of VAT v. Direct Tax Treaties. / Stensgaard, Henrik.

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

    Research output: Contribution to conferencePaperResearchpeer-review

  38. 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/proceedingBook chapterCommunication

  39. 2008
  40. Published

    Blandet anvendte aktiver i momsretlig belysning : grænser for udnyttelse? / Stensgaard, Henrik.

    In: Skat Udland, Vol. 2, No. 49, 2008, p. 113-129.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  41. Published

    Fradrag. / Stensgaard, Henrik.

    Momskommentaren. ed. / Dennis Ramsdahl Jensen; Henrik Stensgaard. Vol. 7. 3. ed. København : Magnus Informatik, 2008. p. 3-92.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  42. 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/proceedingBook chapterResearch

  43. 2007
  44. 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/proceedingBook chapterResearch

  45. 2006
  46. 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 newspaperJournal articleResearchpeer-review

  47. 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/proceedingReport chapterResearch

  48. Published

    Momskommentaren : Fradrag. / Stensgaard, Henrik.

    Momskommentaren: Fradrag. ed. / Mette Juul. Vol. 7 København : Magnus Informatik, 2006. p. 1-91.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  49. 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/proceedingBook chapterResearch

  50. 2005
  51. 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 newspaperJournal articleResearchpeer-review

  52. 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 newspaperJournal articleResearchpeer-review

  53. Published

    Momsfritagelserne : En kritisk analyse af implementering og praksis. / Stensgaard, Henrik.

    In: Skat Udland, No. 297, 2005, p. 843-855.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  54. 2004
  55. Published

    Fradrag. / Stensgaard, Henrik.

    Momskartoteket. Kap. 7. ed. / Jens Rosman. København : Magnus Informatik, 2004. p. s. 1-90.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  56. Published

    Fradragsret for merværdiafgift. / Stensgaard, Henrik.

    København : Djøf Forlag, 2004. 523 p.

    Research output: Book/anthology/dissertation/reportBookResearch

  57. 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/proceedingBook chapterResearch

  58. 2003
  59. Published

    Fradragsret for merværdiafgift. / Stensgaard, Henrik.

    Århus : Handelshøjskolen i Århus, Juridisk Institut, 2003. (Ph.d.-afhandling; No. 2003:16, Vol. 2 bind).

    Research output: Book/anthology/dissertation/reportBookResearch

  60. Published

    Fradragsret for merværdiafgift - en kommentar til TfS 2003, 183 LSR. / Stensgaard, Henrik.

    In: Tidsskrift for Skatter og Afgifter, No. 897, 2003, p. 3387-3397.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  61. 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 newspaperJournal articleResearchpeer-review

  62. 2002
  63. Published

    Fradragsret for merværdiafgift i virksomhedens etableringsfase. / Stensgaard, Henrik.

    In: Tidsskrift for Skatter og Afgifter, No. 1030, 2002, p. 3839-3850.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review