Exit-beskatning af selskaber:– ny dom fra EU-Domstolen nødvendiggør ændring af danske regler
Bibliographic record
Abstract
Artiklen foretager med udgangspunkt i EU Domstolens afgørelse i sagen Kommissionen mod Portugal, C-38/10, en overordnet analyse af de krav, som EU-rettens bestemmelser om fri bevægelighed opstiller i forhold til nationale regler om exit-beskatning af selskaber. Det konkluderes, at medlemsstaterne generelt vil have mulighed for at beskatte selskaber, der flytter til en anden medlemsstat, men at der vil være visse væsentlige begrænsninger for udformningen og anvendelsen af regler om exit-beskatning. Artiklen fokuserer herefter på de danske regler om exit-beskatning og vurderer på baggrund heraf, om Domstolens afgørelse vil have betydning for de danske regler. Det konkluderes i den forbindelse, at de danske regler i den nuværende form ikke kan opretholdes, og at der derfor er behov for at foretage justeringer af dansk lovgivning for at bringe denne i overensstemmelse med EU-retten.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.006 | 0.012 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.002 | 0.002 |
| Science and technology studies | 0.004 | 0.002 |
| Scholarly communication | 0.018 | 0.006 |
| Open science | 0.002 | 0.008 |
| Research integrity | 0.003 | 0.005 |
| Insufficient payload (model declined to judge) | 0.201 | 0.081 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".