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Record
Title
VAT Frauds in the European Union: The Reverse Charge Mechanism, Joint and Several Liability and the “Knowledge Test”
Type
Student Paper
Publ. year
2012
Author/s
Ludviksson, Ludvik
Department/s
Department of Business Law
In LUP since
2012-06-21
Downloads

Total This Year This Month
5197 154 2
Downloads per country

Germany 632 (12%)
United Kingdom of Great Britain and Northern Ireland 457 (9%)
United States of America 310 (6%)
Poland 284 (5%)
Sweden 247 (5%)
Netherlands (Kingdom of the) 221 (4%)
India 180 (3%)
France 163 (3%)
Belgium 153 (3%)
European Union location 140 (3%)
Italy 135 (3%)
Spain 117 (2%)
Hungary 115 (2%)
China 105 (2%)
Romania 96 (2%)
Croatia 91 (2%)
Bulgaria 84 (2%)
Czechia 79 (2%)
Finland 69 (1%)
Denmark 68 (1%)
Ukraine 68 (1%)
Latvia 58 (1%)
Lithuania 55 (1%)
Estonia 55 (1%)
Portugal 54 (1%)
Ireland 51 (1%)
Slovakia 50 (1%)
Russian Federation 49 (1%)
Austria 49 (1%)
Australia 47 (1%)
Norway 45 (1%)
Japan 43 (1%)
Slovenia 42 (1%)
Luxembourg 40 (1%)
Switzerland 40 (1%)
Malaysia 39 (1%)
Greece 39 (1%)
Malta 36 (1%)
Singapore 34 (1%)
Canada 34 (1%)
Serbia 33 (1%)
Indonesia 32 (1%)
South Korea 29 (1%)
Thailand 29 (1%)
Hong Kong (China) 28 (1%)
Macedonia 25 (0%)
South Africa 21 (0%)
Turkiye 21 (0%)
Ethiopia 20 (0%)
Albania 17 (0%)
Unknown 16 (0%)
Bosnia and Herzegovina 16 (0%)
Pakistan 15 (0%)
Cyprus 12 (0%)
Brazil 12 (0%)
Zimbabwe 12 (0%)
Egypt 12 (0%)
Israel 10 (0%)
Bangladesh 10 (0%)
Taiwan (China) 9 (0%)
Asia-Pacific location 8 (0%)
United Arab Emirates 8 (0%)
Nigeria 7 (0%)
Kazakhstan 7 (0%)
Tanzania, the United Republic of 7 (0%)
Iran 7 (0%)
New Zealand 5 (0%)
Viet Nam 5 (0%)
Mauritius 5 (0%)
Kenya 5 (0%)
Iceland 5 (0%)
Moldova, The Republic of 5 (0%)
Philippines 5 (0%)
Saudi Arabia 5 (0%)
Rwanda 4 (0%)
Georgia 4 (0%)
Uganda 3 (0%)
Nepal 3 (0%)
Kyrgyzstan 2 (0%)
Botswana 2 (0%)
Argentina 2 (0%)
Peru 2 (0%)
Monaco 2 (0%)
Chile 2 (0%)
Barbados 2 (0%)
Azerbaijan 2 (0%)
Lebanon 2 (0%)
Isle of Man 2 (0%)
Congo 1 (0%)
Morocco 1 (0%)
Bermuda 1 (0%)
Panama 1 (0%)
Cambodia 1 (0%)
Afghanistan 1 (0%)
Uzbekistan 1 (0%)
San Marino 1 (0%)
Mexico 1 (0%)
Unknown (Anonymous Proxy) 1 (0%)
Fiji 1 (0%)
Sudan 1 (0%)
Zambia 1 (0%)
Cayman Islands 1 (0%)
Bahamas 1 (0%)
Puerto Rico 1 (0%)
Qatar 1 (0%)
Ecuador 1 (0%)
Macao 1 (0%)
Belarus 1 (0%)
Angola 1 (0%)
Sri Lanka 1 (0%)
Mozambique 1 (0%)
Ghana 1 (0%)
Uruguay 1 (0%)
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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.

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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
Tue Jul 2 08:33:36 2024