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Record
Title
Value Added Tax treatment of vouchers - an uncertain landscape
Type
Student Paper
Publ. year
2008
Author/s
Lutz, Iljada
Department/s
Department of Law
In LUP since
2010-03-08
Downloads

Total This Year This Month
1287 60 5
Downloads per country

United Kingdom of Great Britain and Northern Ireland 131 (10%)
Sweden 120 (9%)
United States of America 104 (8%)
India 78 (6%)
Netherlands (Kingdom of the) 75 (6%)
Germany 66 (5%)
Belgium 49 (4%)
China 43 (3%)
Italy 41 (3%)
Ireland 35 (3%)
Romania 35 (3%)
European Union location 33 (3%)
Portugal 32 (2%)
Poland 26 (2%)
Spain 18 (1%)
Malta 17 (1%)
Bulgaria 16 (1%)
Austria 15 (1%)
Denmark 14 (1%)
Unknown 13 (1%)
France 13 (1%)
Croatia 13 (1%)
South Africa 13 (1%)
Hungary 13 (1%)
Czechia 13 (1%)
Switzerland 12 (1%)
Australia 11 (1%)
Lithuania 11 (1%)
Ukraine 10 (1%)
Singapore 10 (1%)
United Arab Emirates 10 (1%)
Ethiopia 10 (1%)
South Korea 9 (1%)
Greece 9 (1%)
Finland 8 (1%)
Indonesia 7 (1%)
Tanzania, the United Republic of 7 (1%)
Luxembourg 7 (1%)
Viet Nam 7 (1%)
Philippines 7 (1%)
Slovenia 6 (0%)
Hong Kong (China) 6 (0%)
Malaysia 6 (0%)
Canada 6 (0%)
Iran 6 (0%)
Ghana 5 (0%)
Russian Federation 5 (0%)
Thailand 5 (0%)
Bangladesh 5 (0%)
Cyprus 5 (0%)
Japan 5 (0%)
Turkiye 4 (0%)
Estonia 4 (0%)
Latvia 4 (0%)
Serbia 4 (0%)
Pakistan 3 (0%)
Brazil 3 (0%)
Zimbabwe 3 (0%)
Slovakia 3 (0%)
Taiwan (China) 3 (0%)
Maldives 2 (0%)
Nigeria 2 (0%)
Montenegro 2 (0%)
Norway 2 (0%)
Albania 2 (0%)
Macedonia 2 (0%)
Botswana 2 (0%)
Mauritius 1 (0%)
Nepal 1 (0%)
Kuwait 1 (0%)
Kenya 1 (0%)
Sri Lanka 1 (0%)
Guernsey 1 (0%)
Georgia 1 (0%)
Jamaica 1 (0%)
Lesotho 1 (0%)
Mexico 1 (0%)
Egypt 1 (0%)
Morocco 1 (0%)
Suriname 1 (0%)
Israel 1 (0%)
Palau 1 (0%)
Rwanda 1 (0%)
Zambia 1 (0%)
Equatorial Guinea 1 (0%)
Armenia 1 (0%)
Uganda 1 (0%)
Saudi Arabia 1 (0%)
About
The download statistics shown here have been collected since the launch of LUP in October 2007 and are updated every night. Statistics are available for all records with open access fulltexts. Efforts have been made to exclude downloads by robots and track irregular download activities.

About accessibility

Disclaimer
The information on downloads per country is based on the geolocation of IP addresses and may not be completely accurate. The statistics presented here may also change retroactively when the calculation process is improved to provide more accurate results.

Statistics Last Updated
Sun Oct 26 09:04:43 2025