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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
5463 131 2
Downloads per country

Germany 641 (12%)
United Kingdom of Great Britain and Northern Ireland 465 (9%)
United States of America 373 (7%)
Poland 288 (5%)
Sweden 251 (5%)
Netherlands (Kingdom of the) 226 (4%)
India 189 (3%)
France 166 (3%)
China 157 (3%)
Belgium 154 (3%)
European Union location 140 (3%)
Italy 138 (3%)
Spain 117 (2%)
Hungary 116 (2%)
Romania 98 (2%)
Croatia 92 (2%)
Bulgaria 90 (2%)
Czechia 81 (1%)
Denmark 72 (1%)
Finland 69 (1%)
Ukraine 68 (1%)
Portugal 65 (1%)
Latvia 61 (1%)
Estonia 58 (1%)
Lithuania 57 (1%)
Slovakia 55 (1%)
Ireland 55 (1%)
Canada 53 (1%)
Russian Federation 51 (1%)
Austria 49 (1%)
Australia 47 (1%)
Norway 45 (1%)
Japan 45 (1%)
Slovenia 42 (1%)
Switzerland 42 (1%)
Luxembourg 40 (1%)
Malaysia 40 (1%)
Greece 39 (1%)
Singapore 38 (1%)
Malta 36 (1%)
Serbia 33 (1%)
Indonesia 33 (1%)
South Africa 30 (1%)
Hong Kong (China) 30 (1%)
Thailand 29 (1%)
South Korea 29 (1%)
Macedonia 25 (0%)
Unknown 21 (0%)
Turkiye 21 (0%)
Ethiopia 20 (0%)
Albania 17 (0%)
Bosnia and Herzegovina 16 (0%)
Pakistan 15 (0%)
Brazil 15 (0%)
Cyprus 13 (0%)
Egypt 12 (0%)
Zimbabwe 12 (0%)
Bangladesh 11 (0%)
Israel 11 (0%)
Taiwan (China) 9 (0%)
Asia-Pacific location 8 (0%)
United Arab Emirates 8 (0%)
Iran 7 (0%)
Nigeria 7 (0%)
Kazakhstan 7 (0%)
Tanzania, the United Republic of 7 (0%)
Saudi Arabia 6 (0%)
Philippines 6 (0%)
Iceland 5 (0%)
Mauritius 5 (0%)
Kenya 5 (0%)
Viet Nam 5 (0%)
New Zealand 5 (0%)
Moldova, The Republic of 5 (0%)
Morocco 4 (0%)
Georgia 4 (0%)
Rwanda 4 (0%)
Uganda 3 (0%)
Nepal 3 (0%)
Mexico 2 (0%)
Argentina 2 (0%)
Azerbaijan 2 (0%)
Chile 2 (0%)
Botswana 2 (0%)
Monaco 2 (0%)
Isle of Man 2 (0%)
Peru 2 (0%)
Kyrgyzstan 2 (0%)
Barbados 2 (0%)
Lebanon 2 (0%)
Afghanistan 1 (0%)
Zambia 1 (0%)
Fiji 1 (0%)
Belarus 1 (0%)
Sri Lanka 1 (0%)
Macao 1 (0%)
Uzbekistan 1 (0%)
Cambodia 1 (0%)
Cayman Islands 1 (0%)
Congo 1 (0%)
Puerto Rico 1 (0%)
Unknown (Anonymous Proxy) 1 (0%)
Cote d'Ivoire 1 (0%)
Sudan 1 (0%)
Qatar 1 (0%)
Ghana 1 (0%)
Mozambique 1 (0%)
Uruguay 1 (0%)
Bahamas 1 (0%)
Ecuador 1 (0%)
Angola 1 (0%)
Namibia 1 (0%)
Belize 1 (0%)
Bermuda 1 (0%)
San Marino 1 (0%)
Panama 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.

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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
Sat Aug 2 08:44:02 2025