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Karnov

Dan­ish le­gis­la­tion with com­pre­hens­ive com­ment­ary, ref­er­ences to court rul­ings, pre­par­at­ory le­gis­lat­ive work and rel­ev­ant lit­er­at­ure, his­tor­ic­al in­form­a­tion, and ex­plan­a­tions of ad­min­is­trat­ive prac­tice.

Link to Karnov Remote access for CBS students via my.cbs.dk

Facts

Period
Up­dated con­tinu­ously
Access
Only on campus
Provider
Karnov Group
Subjects
Law Accounting Auditing Taxes

Dan­ish le­gis­la­tion with com­ment­ary, rul­ings, and more.

What can you find in Karnov?

Legislation
All Danish laws with commentary and information on amendments over time. The law collection is updated daily. It also includes access to executive orders, decrees, circulars, and preparatory legislative work.

Karnov also hosts several other legal online resources:

  1. EU-Karnov
    Commented and consolidated extracts from the Treaty on European Union and the Treaty on the Functioning of the European Union. Each area of law includes an introductory section.
  • Offentlige Udbud
    Contains all Danish and EU regulations and rulings, as well as news related to public procurement. Case law includes all decisions from the Danish Complaints Board for Public Procurement, relevant rulings from Danish courts and the European Court of Justice, and brief summaries.
     
  • Karnov Tax
    Includes Danish tax laws and regulations, double taxation (with the OECD Model Convention, double taxation agreements, international executive orders, and a literature overview), SKAT’s legal guidelines (previously called Ligningsvejledningen), court rulings and administrative decisions, the case database from the Danish Tax Appeals Agency, and articles
     
  • Arbejdsretportalen: legislation, rulings and material that cover the entire labour market – from employment conditions to HR-related topics.

Karnov also contains materials on:

  • VAT and Duties
    Danish VAT and excise legislation and regulations.
  • Auditing
    Includes auditing laws and regulations, statements, guidelines and professional notes, auditing standards, EU directives on auditing, rulings and decisions (for example from the Danish Register of Auditors’ Case Law Collection and the Danish Tax Appeals Agency), and articles.
  • Accounting
    Includes accounting laws and regulations (the Danish Financial Statements Act and the Bookkeeping Act), international accounting standards (prepared by the International Accounting Standards Board (IASB) under IFRS, available in both English and Danish), Danish accounting guidelines, EU directives (Company Law Directives and those related to accounting standards), rulings, decisions, and articles.

If you click on the three lines in the top right-hand corner, you can view the complete list of all available content.

Looking for rulings and decisions?

Case law collections:

Search rulings and decisions back to 1994, as well as key decisions from Ankenævnet for forsikring (the Danish Insurance Complaints Board) dating back to 1974.

Journals:

  • Erhvervsjuridisk Tidsskrift
  • TFA, Tidsskrift for Familie- og Arveret
  • TBB, Tidsskrift for Bolig- og Byggeret
  • FM, Fuldmægtigen
  • Revision og Regnskabsvæsen (since 1987)
  • TAXO (since 2019)
  • SR-Skat (since 1989)

Also, access to books

There is no access to the "Online Library" module, but the following books are available online (also available in print at the library):

  • Konkursloven med kommentarer
  • Lov om finansiel virksomhed
  • Momsloven med kommentarer
  • Offentlige indkøb i praksis . See the module Offentlige udbud
  • Revisorloven med kommentarer
  • Selskabsloven med kommentarer
  • Årsrapporten med kommentarer
  • Årsrapport efter IFRS  

Need Danish legislation in English?

In the left-hand menu, you will find Karnov Law, which contains English translations of selected Danish laws.

When is Karnov use­ful?

1

When you need to find and un­der­stand spe­cif­ic leg­al texts or sec­tions, as the laws are an­not­ated with ex­tens­ive notes.

2

Be­cause each law in­cludes a “star note” (*), provid­ing the law’s his­tory, pre­par­at­ory works, lit­er­at­ure ref­er­ences, in­ter­pret­a­tions, key rul­ings, and de­cisions.

3

If you have a spe­cif­ic ref­er­ence, you can eas­ily loc­ate it us­ing the Go to Search func­tion.

Help us­ing Karnov

User guides and ab­bre­vi­ations

At the bottom of every page, you will see a small speech bubble with a question mark. Click to get help with searching or printing, as well as an overview of abbreviations.

Us­ing Karnov doc­u­ments in teach­ing

An agreement with Karnov Group has made it possible to use materials in PDF format for teaching purposes.

However, each individual material requires permission. In practice, this means that as a lecturer, you may upload the material to a password-protected platform such as CBS Canvas - not via email or social media like Facebook or similar platforms.

Permission: To obtain this permission, please contact Lotte Risbæk Thomsen (lt.lib@cbs.dk).

Permission must be granted for each document you wish to use.