Publications - Publications

Ugyldige lejereguleringer og etårsfristerne i lejelovens § 40, stk. 2, og § 45, stk. 4.

Edlund, H. H. — Mon, 15 Apr 2024 11:09:13 +0200

International skatteret 2023-2024 (1)

Laursen, A. N. — Mon, 01 Jan 2024 11:09:13 +0100

Diagnostic yield, interpretation, and clinical utility of mutation screening of sarcomere encoding genes in Danish hypertrophic cardiomyopathy patients and relatives

Andersen, P. S., Havndrup, O., Hougs, L., et al. — Sun, 01 Mar 2009 11:09:13 +0100

The American Heart Association (AHA) recommends family screening for hypertrophic cardiomyopathy (HCM). We assessed the outcome of family screening combining clinical evaluation and screening for sarcomere gene mutations in a cohort of 90 Danish HCM patients and their close relatives, in all 451 persons. Index patients were screened for mutations in all coding regions of 10 sarcomere genes (MYH7, MYL3, MYBPC3, TNNI3, TNNT2, TPM1, ACTC, CSRP3, TCAP, and TNNC1) and five exons of TTN. Relatives were screened for presence of minor or major diagnostic criteria for HCM and tracking of DNA variants was performed. In total, 297 adult relatives (418 years) (51.2%) fulfilled one or more criteria for HCM. A total of 38 HCM-causing mutations were detected in 32 index patients. Six patients carried two disease-associated mutations. Twenty-two mutations have only been identified in the present cohort. The genetic diagnostic yield was almost twice as high in familial HCM (53%) vs. HCM of sporadic or unclear inheritance (19%). The yield was highest in families with an additional history of HCM-related clinical events. In relatives, 29.9% of mutation carriers did not fulfil any clinical diagnostic criterion, and in 37.5% of relatives without a mutation, one or more criteria was fulfilled. A total of 60% of family members had no mutation and could be reassured and further follow-up ceased. Genetic diagnosis may be established in approximately 40% of families with the highest yield in familial HCM with clinical events. Mutation-screening was superior to clinical investigation in identification of individuals not at increased risk, where follow-up is redundant, but should be offered in all families with relatives at risk for developing HCM.

Højesteret afviser tilbagebetaling af uretmæssigt opkrævet moms – SKM2024.30HR

Jensen, D. R., Stensgaard, H. — Wed, 27 Mar 2024 11:09:13 +0100

Social conditionality: An adequate legal response to challenges faced by agricultural workers in the EU, or an example of redwashing within the Common Agricultural Policy

Lyngs, T. B. — Thu, 28 Mar 2024 11:09:13 +0100

Boganmeldelse: Udlejers ændringsret

Millung-Christoffersen, A. — Tue, 26 Mar 2024 11:09:13 +0100

Boganmeldelse: Mismatch med hybride enheder i dansk skatteret

Laursen, A. N. — Mon, 01 Jan 2024 11:09:13 +0100

Gregor's predisposition for transport modalities

Vedsted-Hansen, J. — Mon, 11 Mar 2024 11:09:13 +0100

Dispute Resolution under Tax Treaties and Beyond (Denmark)

Jensen, L. H., Ottosen, A. M., Larsen, B. D. — Fri, 01 Sep 2023 11:09:13 +0200

Passiv kapitalanbringelse - en kommentar til SKM2020.24.LSR

Jensen, L. H., Nordlander, J. G. — Wed, 01 Jul 2020 11:09:13 +0200

Bevola-sagen - en "revitalisering" af Marks & Spencer-doktrinen

Jensen, L. H. — Mon, 01 Apr 2019 11:09:13 +0200

Danish Tax Treatment Of American Depositary Receipts

Jensen, L. H., Nørremark, M. — Mon, 29 May 2023 11:09:13 +0200

In the article we explain how American depositary receipts are treated from a Danish tax perspective, focusing on recent case law.

Noter til momsloven

Stensgaard, H. — Mon, 01 Jan 2024 11:09:13 +0100

Redaktør og kommentator på Karnovs noter til momsloven

Fradrag for erhvervsmæssige lønudgifter efter ligningslovens § 8 N - er en filantropisk aktivitet erhvervsmæssig?

Langhave, I. — Mon, 01 Jan 2024 11:09:13 +0100

Sælgerpantebreve i virksomhedsordningen - et interessant samspil mellem virksomhedsskatteloven og fristreglerne i skatteforvaltningsloven

Langhave, I. — Mon, 01 Jan 2024 11:09:13 +0100

Internetbetalinger

Karstoft, S. — Mon, 01 Jan 2024 11:09:13 +0100

Aftaler og fjernsalg

Karstoft, S. — Mon, 01 Jan 2024 11:09:13 +0100

»Hurtig afgørelse« efter AB 18 og retssikkerhedsgarantierne i voldgift

Steensgaard, K. — Mon, 01 Jan 2024 11:09:13 +0100

Kommentar til kreditaftaleloven

Jørgensen, T. — Mon, 01 Jan 2024 11:09:13 +0100

Myxine jespersenae, a new species of hagfish (Myxiniformes: Myxinidae) from the North Atlantic Ocean

Møller, P. R., Feld, T. K., Poulsen, I. H., Thomsen, P. F., Thormar, J. G. — Sat, 01 Jan 2005 11:09:13 +0100

Myxine jespersenae n. sp., described from the North Atlantic Ocean, occurs on the continental slopes off western Greenland and southern Iceland, at depths between 752 and 1556 m. It is diagnosed by a combination of two characters: two paired, pointed, or comb-shaped, bilaterally symmetrical nasal-sinus papillae with 2-5 distal fringes and two cusps fused at their bases in each teeth row. It is further characterized by the following combination of characters: 6 gill pouches; cusps totaling 38-44; coloration dark grayish brown with a white head, the white extending in a mid-ventral stripe of varying length; body slender (e.g., depth over cloaca 2.9-4.3 %TL); slime pores totalling 107-121. Myxine jespersenae n. sp. replaces the sympatric, but shallower occurring, M. glutinosa Linnaeus, 1758 on the Greenland-Iceland middle continental slope. Myxine glutinosa is here reported from East Greenland waters for the first time.

Detection of a Diverse Marine Fish Fauna Using Environmental DNA from Seawater Samples

Wed, 29 Aug 2012 11:09:13 +0200

Marine ecosystems worldwide are under threat with many fish species and populations suffering from human over-exploitation. This is greatly impacting global biodiversity, economy and human health. Intriguingly, marine fish are largely surveyed using selective and invasive methods, which are mostly limited to commercial species, and restricted to particular areas with favourable conditions. Furthermore, misidentification of species represents a major problem. Here, we investigate the potential of using metabarcoding of environmental DNA (eDNA) obtained directly from seawater samples to account for marine fish biodiversity. This eDNA approach has recently been used successfully in freshwater environments, but never in marine settings. We isolate eDNA from 1/2-litre seawater samples collected in a temperate marine ecosystem in Denmark. Using next-generation DNA sequencing of PCR amplicons, we obtain eDNA from 15 different fish species, including both important consumption species, as well as species rarely or never recorded by conventional monitoring. We also detect eDNA from a rare vagrant species in the area; European pilchard (Sardina pilchardus). Additionally, we detect four bird species. Records in national databases confirmed the occurrence of all detected species. To investigate the efficiency of the eDNA approach, we compared its performance with 9 methods conventionally used in marine fish surveys. Promisingly, eDNA covered the fish diversity better than or equal to any of the applied conventional methods. Our study demonstrates that even small samples of seawater contain eDNA from a wide range of local fish species. Finally, in order to examine the potential dispersal of eDNA in oceans, we performed an experiment addressing eDNA degradation in seawater, which shows that even small (100-bp) eDNA fragments degrades beyond detectability within days. Although further studies are needed to validate the eDNA approach in varying environmental conditions, our findings provide a strong proof-of-concept with great perspectives for future monitoring of marine biodiversity and resources.

Non-executive and Executive Managers: Individual Liability and Sanctions for Complicity in Competition Law Infringements

Jessen, P. W. — Mon, 01 Jan 2024 11:09:13 +0100

Radiofrequency ablation of atrial fibrillation

Pontoppidan, J., Nielsen, J. C., Poulsen, S. H., et al. — Thu, 01 Dec 2005 11:09:13 +0100

Difference between aortic and renal vascular reactivity in cyclosporin A treated rats and the effect of cicletanine

Mikkelsen, E. O., Poulsen, S. H., Nyborg, N. C.B., Korsgaard, N., Sehested, J. — Sun, 01 Mar 1992 11:09:13 +0100

4 Groups of 2 month-old male Wistar rats were treated with a) cyclosporin A (CyA) 30 mg/kg/day alone, b) CyA plus cicletanine (Cic) 60 mg/kg/day, c) vehicle (vegetable oil) 1 ml/100 g rat/day and d) no treatment for 8 weeks. The reactivity of isolated papillary muscle to isoprenaline and Ca ²⁺ was not altered in any of the treated groups. Endothelium-dependent relaxation induced by acetylcholine was inhibited in aorta ring segments from CyA treated rats as compared to that of control and CyA+Cic-treated rats. The relaxation induced by acetylcholine in rat aortas was similar in all groups in the presence of 10 μM indomethacin. Noradrenaline sensitivity of aortic segments was not affected by any treatments applied. The Ca²⁺-concentration response curves of aorta segments from CyA-treated and CyA+Cic-treated rats were shifted to the right as compared to control rats. In interlobar renal arteries the endothelium-dependent relaxation induced by acetylcholine was not affected by any form of treatment. In renal arteries 10 μM indomethacin increased the maximal relaxation induced by acetylcholine about 50%. In these vessels noradrenaline sensitivity in CyA and CyA+Cic treated rats was higher than in controls. Cocaine, 3 μM, shifted the noradrenaline concentration response curve to the left about 0.4 log units in all renal vessel groups, thus renal vascular smooth muscle sensitivity to noradrenaline was significantly greater in vessels from rats receiving CyA than in vessels from control rats. Administration of CyA induced only slight renal morphological changes. Cic was without effect on CyA induced morphological abnormalities. The results indicate that Cic is able to reverse the inhibitory effect of CyA on endothelium-dependent relaxations in aorta but does not affect the increased noradrenaline sensitivity of renal arteries associated with CyA treatment and was without effect on CyA induced changes in renal morphology. Treatment with CyA alone or in combination with Cic had no effect on the contractile force of the papillary muscle, indicating that CyA only affects function of vascular but not cardiac tissue.

Stereoselective Pharmacodynamic Action of (+)‐S‐12967 and (—)‐S‐12968, Isomers of a New Slow Acting 1, 4‐Dihydropyridine Derivative with Calcium Channel Agonistic and Antagonistic Effects on Rat Aorta

Poulsen, S. H., Nyborg, N. B.C., Mikkelsen, E. O. — Wed, 01 Jan 1992 11:09:13 +0100

Abstract: The effects of (+)‐S‐12967 and (—)‐S12968, isomers of a new dihydropyridine (1, 4‐DHP) derivative [2(7‐amino 2, 5‐dioxaheptyl) 3‐ethoxycarbonyl 4‐(2, 3‐dichlorophenyl) 5‐methoxycarbonyl 6‐methyl 1, 4‐dihydropyridine] were studied on contractile responses of isolated thoracic aortas from rats and compared to that of nifedipine. The maximal relaxant effect of both isomers was reached in about 2 hr whereas the maximal relaxant effect to nifedipine was obtained within 30 min. The two 1, 4‐DPH isomers and nifedipine had a far more potent inhibitory effect on potassium (K⁺) than on noradrenaline (NA) induced contractions. They shifted the K⁺, Ca²⁺ and NA‐concentration response‐curves to the right and depressed the maximal vessel response to these agonists. Nifedipine was about 10 times more potent than the (—)‐isomer which again was about 100 times more potent that the (+)‐isomer. In contrast to nifedipine (–)‐S‐12968 and (+)‐S‐12967 had a dual action on K⁺ and Ca²⁺‐induced contractions as both isomers in low concentrations, 3×10^–9M and 3×10^–7M, respectively, shifted the K⁺‐concentration response curves to the left and increased the maximal response. In K⁺‐depolarized preparations they increased the response to low Ca²⁺‐concentrations without affecting the maximal vessel response at the highest Ca²⁺‐concentrations. The result indicates that (+)‐S‐12967 and (—)‐S‐12968 possess Ca²⁺‐agonistic as well as Ca‐antagonistic properties. Compared to nifedipine both isomers are slow acting vasodilators. Their action as regards their potency is stereoselective and the (—)‐isomer is more potent than the (+)‐isomer. 1992 Nordic Pharmacological Society

Article 28/Schedule

Vedsted-Hansen, J. — Mon, 01 Jan 2024 11:09:13 +0100

Article 27

Vedsted-Hansen, J. — Mon, 01 Jan 2024 11:09:13 +0100

Differential Treatment and Temporary Protection Arrangements: Discrimination or Legitimate Distinctions?

Vedsted-Hansen, J., Kienast, J. — Wed, 31 Jan 2024 11:09:13 +0100

Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions

Malmi, T., Bedford, D.S., Brühl, R., et al. — Wed, 01 Jan 2020 11:09:13 +0100

En grundlovsmæssig beskyttelse af politisk ytringsfrihed?

Verdoner, S. A., Schmidt Rasmussen, K. — Fri, 09 Feb 2024 11:09:13 +0100

I artiklen undersøges det, om der er retskildemæssigt belæg for antagelserne i den statsretlige litteratur om, at grundloven indeholder en materiel ytringsfrihedsbeskyttelse på det politiske område. Der gøres i forlængelse heraf nogle overvejelser om, i hvilke tilfælde det vil være nødvendigt for lovgivningsmagten at forholde sig nærmere til en sådan beskyttelse. I artiklen gennemgås bl.a. grundlovens forarbejder og lovgivningspraksis, og på baggrund heraf konkluderes det, at en materiel politisk ytringsfrihed på grundlovsniveau har en meget begrænset rækkevidde, og at det ikke vil være nødvendigt for lovgivningsmagten at forholde sig hertil i forbindelse med den almindelige regulering af ytringsfrihedens grænser

Social Enterprises in Denmark

Sørensen, K. E. — Sun, 01 Jan 2023 11:09:13 +0100

Fuld skattepligt efter kildeskattelovens § 1, stk. 1, nr. 4, og lempelse efter ligningslovens § 33 A - SKM2023.286.SR

Laursen, A. N. — Mon, 01 Jan 2024 11:09:13 +0100

Højesteretsdom om fristerne for ordinær og ekstraordinær skatteansættelse samt begrundelsesmangel - U 2023.5413 H

Laursen, A. N. — Mon, 01 Jan 2024 11:09:13 +0100

Denmark

Langkjær, L. H. — Sun, 01 May 2022 11:09:13 +0200

National report for Denmark

Oprindelig sammenblanding under uskiftet bo

Sørensen, N. M. — Mon, 01 Jan 2024 11:09:13 +0100

EU Karnov 2023

Wed, 01 Nov 2023 11:09:13 +0100

Free Movement of Members of Corporate Management

Sørensen, K. E. — Mon, 01 Jan 2024 11:09:13 +0100

Statsstøtte

Jessen, P. W. — Mon, 01 Jan 2024 11:09:13 +0100

Misbrug af dominerende stilling

Jessen, P. W. — Mon, 01 Jan 2024 11:09:13 +0100

Sustainable orbit and the Earth System: mitigation and regulation

Cirkovic, E., Potter, S., Acuff, K., Wood, D., Rathnasabapathy, M. — Fri, 01 Jan 2021 11:09:13 +0100

Elena E. Cirkovic1,Kristi Acuff2,Danielle R. Wood3,Minoo Rathnasabapathy3,Simon Potter4
Helsinki University1Western Colorado2Massachusetts Institute of Technology Media Lab3Bryce Space and Technology, LLC4. "This paper explores long-term sustainability issues related to increasing activities in outer space, with a particular focus on orbital debris. Adequately addressing these challenges requires a coordinated international and transdisciplinary approach to the evolving regulatory framework. Space sustainability holds particular significance for the achievement of Sustainable Development Goals (SDGs). Satellites are used to monitor climate change-induced variances and are especially useful for more remote areas, such as the Arctic, the ocean, and the atmosphere.

This paper aims to implement the proposal that orbital and planetary sustainability and the corresponding evolution of domestic, international, and regional instruments need to take place in the context of a promotion of Earth System sustainability. It also presents how a collaborative and transdisciplinary effort can address these challenges. This process would require inclusion of knowledge beyond the state-centric approach of international lawmaking and expanding Earth System sustainability models (Reduce, Reuse, Recycle; circular economies; Ecological Restoration; etc.) to encompass Earth’s orbits.

Due to the intensification of commercial uses of outer space, and open argumentation for the ‘colonization of outer space’, new regulation will need to account for the legacy of colonial experiences and the importance of indigenous knowledge for sustainable Earth and outer space. Traditional environmental knowledge (TEK) of the world’s indigenous peoples would need to gain a more equal status in the decision-making processes in order to enable this knowledge to be applied to the design of more sustainable practices for human operations in space. An important aspect of TEK is that it recognizes equality between human and nonhuman lives and spaces (the Earth System and outer space), and as such, challenges the more utilitarian approaches evident in mainstream proposals

Orbital debris poses a risk to functional satellites and threatens observation of the complex variables involved in climate change and environmental degradation. As explored in the framework EVDT (Environment-Vulnerability-Decision-Technology) of MIT’s Space Enabled Research Group, capturing together the environment, social impact, human decision-making, and technology as four domains with complex interaction, can enable us to engage with important challenges that lie at the intersection of these domains. The paper provides three approaches to these challenges. Section One looks at the different ontologies of outer space. It introduces the questions of traditional indigenous knowledge and increasing proposals for legal recognition of actors “beyond the human”. It then moves to two practical proposals for addressing sustainability in outer space and sustainable uses of outer space. Section Two will address the Space Sustainability Rating (SSR), a newly proposed incentive system designed to reward satellite operators that take actions to reduce space debris, in the context of international coordination bodies, regulation, and norms of behaviour, as well as the role of SSR in supporting existing long-term sustainability guidelines. Section Three argues that the space community may turn to terrestrial models aiming to manage this intersection in a sustainable manner. The application of models like the three “R’s” of sustainability (Reduce, Reuse, Recycle), initializing a circular economy, and tenets from the ecological restoration are explored in this paper.
Hence, to foster the exchange of best practices in the use of outer space and space applications for concrete climate change mitigation and/or climate-related adaptation activities, this paper argues for a more inclusive epistemic approach to norm production and lawmaking."

Dark & Quiet Skies II (2021)

Walker, C., Di Pippo, S., Aubé, M., et al. — Fri, 01 Oct 2021 11:09:13 +0200

This Report presents the main results of the Conference Dark and Quiet Skies for Science and Society II which took place on-line on 3-7 October 2021. This conference was the logical follow-up of the first one, organized as an on-line workshop with the same title on 5-9 October 2020. Both conferences were co-organized by UNOOSA, IAU and the Government of Spain and were well attended. The focus of the second conference was about the feasibility of implementing the recommendations presented by the first on in its extensive report. The main qualifying difference between the first and second conferences was a more explicit involvement of the industrial stakeholders and of space policy experts, whose contributions were instrumental in presenting a credible review of the proposed mitigating measures as well as of possible regulatory guidelines. As better explained in the report, the main findings of the conference are also being presented to the 59th Session of the Scientific and Technical Sub Committee (STSC) of COPUOS in the form of a Working Paper.

SATCON2: Observations Working Group Report

Rawls, M. L., Barron, D., Birdwell, I., et al. — Mon, 01 Nov 2021 11:09:13 +0100

Not Available

After the Law

Cirkovic, E. — Fri, 01 Dec 2023 11:09:13 +0100

Corporate opportunities i koncernforhold – en overset problemstilling i dansk selskabsret

Nielsen, J. B. M. — Mon, 01 Jan 2024 11:09:13 +0100

The Earth system, the orbit, and international law

Cirkovic, E. — Fri, 01 Jan 2021 11:09:13 +0100

IAU Dark and Quiet Skies, UNOOSA, NoirLabs, SATCON2, International Law Working Group Report

Cirkovic, E., Rawls, M. — Fri, 01 Jan 2021 11:09:13 +0100

Global Legal Pluralism and Multipolar Conflicts

Cirkovic, E. — Fri, 01 Dec 2006 11:09:13 +0100

An Analysis of the ICJ Advisory Opinion on Kosovo’s Unilateral Declaration of Independence

Cirkovic, E. — Sun, 01 Aug 2010 11:09:13 +0200

Contested citizenship in Bosnia and Herzegovina

Cirkovic, E. — Wed, 01 Jan 2014 11:09:13 +0100

Fusionskontrol

Sørensen, K. E. — Mon, 01 Jan 2024 11:09:13 +0100