lu.se

Institutionen för handelsrätt

Ekonomihögskolan vid Lunds universitet

Oskar Henkow

Subjects

Legal research on national, European Union (EU) and global issues relating to Indirect taxation – Value Added Tax (VAT), Customs, Excises.

Legal research in EU Law.

List of publications

Monographs

The VAT/GST Treatment of Public Bodies, monograph, Kluwer Law International, 2013

Mervärdesskatt i teori och tillämpning, monograph, Gleerups, 2012

EU Excises, with Prof. Ben Terra, European Tax Institute Lund (Institutionen för handelsrätt), (216 p.), Series on International Indirect Tax, Lund 2010

Financial Activities in European VAT: A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities, Lund University, 2007, doctoral thesis, published as a book by Kluwer Law International in 2008.

Articles, Conference contributions and reports

Proposal for a Council Directive implementing enhanced cooperation in the area of financial transaction tax (comments by Henkow), Highlights & Insights, April 2013.

Vogtländische Strassen-, Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v Finanzamt Plauen: intra-community EU supplies of goods – substantive conditions v formal obligations, British Tax Review, 2013/1 p. 35-41)

Taxing the Financial Sector - Legal and Economic Swedish National Report, Report for Nordiska skattevetenskapliga forskningsrådet’s Conference in June 2013 ”Taxing the Financial Sector”, with docent Axel Hilling and docent Martin Holmén.

The FTT Proposal – An Overview of Legal Issues Arising, in Marres & Weber (eds.), Taxing the Financial Sector: Financial Taxes, Bank Levies and More, IBFD 2012

The Commission’s Proposal for a Common System of Financial Transaction Tax: A Legal Appraisal, EC Tax Review, Volume 21, Issue 1, February 2012

Tax aligned global supply chains: Environmental impact illustrations, legal reflections and cross functional flow charts, International Journal of Physical Distribution & Logistics Management, Vol. 41 No 9, 2011. Winner of the Emerald Literati Network 2012 Highly Commended Award.

Comments on the treatment of financial services in the New Zealand GST system, International VAT Monitor, Volume 22, No. 5, 2011

Increased CO2 Footprint by Cross-Border Transports due to Taxes? Analysis of Interrelated Logistics and Fiscal Systems, to the 8émes Rencontres internationeales de la Recherche en Logistique, (Conference contribution) October 2010, Bordeaux Management School, France.

SCM principles vs. Business Law principles: challenges and frictions, Conference contribution to the NOFOMA (Nordic Logistics Research Network) Conference in Kolding, Denmark, June 2010.

Göra saker rätt och göra rätt saker i globala försörjningskedjor: Utmaningar, friktioner och referensramar för att utveckla gränslandet mellan logistik och affärsjuridik, with Prof. Boel Flodgren, Prof. Andreas Norrman och jur. lic Mari Olander, Report for VINNOVAs project ”Teoribas för beslut kring design av försörjningskedjor med hänsyn till legala/fiskala frågor”, Lund, 2010

Avdragsrätt för ingående mervärdesskatt på förvärv vid försäljning av aktier i dotterbolag, SkatteNytt, 2010, nr.1/2

Genomförande av direktiv från EU – Hur bör ‘klara, precisa och ovillkorliga’ bestämmelser i ett direktiv från EU genomföras i svensk rätt då bestämmelserna i vissa fall är oklara, oprecisa och tvetydiga?, Europarättslig Tidsskrift, nr 3 2010.

Mervärdesskatt och försäkringstransaktioner – Undantaget från mervärdesskatt och bestämmande av omsättningsland vid överlåtelse av återförsäkringsavtal, Svensk Skattetidning (SvSkT), 2010 nr 1, s. 90

Income from Financial Activities and the Treatment in Value Added Taxation and Coroporate Income Taxation, in Lang, Melz & Kristoffersson (eds.), Value Added Tax and Direct Taxation – Similarities and Differences, IBFD, 2010.

Några iakttagelser rörande hanteringen av intäkter från finansiella aktiviteter vid mervärdesbeskattningen och inkomstbeskattningen, SkatteNytt, nr. 3/2009

Financial Activities in European VAT, i Påhlsson (ed.), Yearbook For Nordic Tax Research 2008 Taxation of Capital and Wage Income: Towards Separated or More Integrated Personal Tax Systems? Djof Publishing Copenhagen, 2008

Neutrality of VAT for Taxable Persons: A new Approach in European VAT?, EC Tax Review, October 2008

Reformering av hanteringen av finansiella tjänster och försäkringstjänster, SvSkT, 2008, nr. 1.

Mervärdesskatt och allmännyttiga ideella föreningar – status quo, IUR-INFORMATION, Institutet för utländsk rätt i Jönköping, no. 9, 2005

Föreligger avdragsrätt vid försäljning av aktier i dotterbolag?, Svensk Skattetidning, 2004 nr. 4.

Några mervärdesskatterättsliga aspekter på etablering genom dotterbolag jämfört med filialer i olika länder, IUR-INFORMATION, Institutet för utländsk rätt i Jönköping, no. 8, 2003

Nye avgiftsregler i Sverige fra 1. juli 2002, with Alexander With, advokatfullmäktig, Oslo, Revisjon og Regnskap, nr. 4, 2002

Mervärdesskatt – ett eller flera tillhandahållanden?, SkatteNytt, no. 1-2, 2002

Other publications

Co-author of “Skattehandboken” published by Norstedts Juridik. Responsible for the VAT and other indirect tax sections.

Debate article; ‘Finansskatt strider inte mot principer’, Dagens Industri, 11 October 2011

Research insights publication; ‘ Research in Law and Management at the Department of Business Law, Lund Research Insights 2011, Lund University School of Economics and Management

Research projects

On-going research on primarily EU VAT issues.

Other qualifications

Director of the Master Programme in European and International Tax Law at Lund University.

Responsible for tax law education at the Department of Business Law, Lund University.

Supervisor of doctorial candidates writing theses on VAT/GST.

Editor in Charge of the Case Law and Legislative Development sections of the World Journal of VAT/GST Law.

Member of the European Union VAT Expert Group.

Member of Thesis Committees. Member of the European Association of Tax Law Professors (EATLP).

Regularly appearing as speaker and organiser of international conferences on VAT. Guest lecturer at the Faculty of Law, Muenster, Germany.

Contracted by the International Finance Corporation of the World Bank to provide advice on VAT issues in Georgia, on-going 2013.

Awarded the King Oscar award for the thesis, Financial activities in European VAT, in 2007. Awarded for the work on Case C-29/08 AB SKF before the Court of Justice of the European Union with the International Tax Review’s ECJ Firm of the Year Award in 2010. Awarded the Emerald Literati Network 2012 Highly Commended Award for ‘Tax aligned global supply chains: Environmental impact illustrations, legal reflections and cross functional flow charts’, International Journal of Physical Distribution & Logistics Management, Vol. 41 No 9, 2011

Oskar Henkow
Docent

oskar.henkow@har.lu.se
Telefon: +46 46 222 97 16
Rum: EC2-325

Oskar Henkow