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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
5523 191 13
Downloads per country

Germany 643 (12%)
United Kingdom of Great Britain and Northern Ireland 468 (8%)
United States of America 388 (7%)
Poland 288 (5%)
Sweden 252 (5%)
Netherlands (Kingdom of the) 226 (4%)
India 189 (3%)
France 166 (3%)
China 160 (3%)
Belgium 155 (3%)
European Union location 140 (3%)
Italy 138 (2%)
Spain 117 (2%)
Hungary 116 (2%)
Romania 99 (2%)
Croatia 93 (2%)
Bulgaria 90 (2%)
Czechia 81 (1%)
Denmark 72 (1%)
Finland 69 (1%)
Ukraine 68 (1%)
Portugal 65 (1%)
Latvia 61 (1%)
Canada 58 (1%)
Estonia 58 (1%)
Lithuania 57 (1%)
Slovakia 55 (1%)
Ireland 55 (1%)
Russian Federation 51 (1%)
Australia 50 (1%)
Austria 49 (1%)
Japan 46 (1%)
Norway 45 (1%)
Slovenia 42 (1%)
Switzerland 42 (1%)
Luxembourg 40 (1%)
Malaysia 40 (1%)
Greece 39 (1%)
Singapore 38 (1%)
Malta 36 (1%)
Indonesia 34 (1%)
Serbia 33 (1%)
Thailand 31 (1%)
Hong Kong (China) 30 (1%)
South Africa 30 (1%)
South Korea 29 (1%)
Macedonia 27 (0%)
Brazil 22 (0%)
Unknown 21 (0%)
Turkiye 21 (0%)
Ethiopia 20 (0%)
Albania 17 (0%)
Bosnia and Herzegovina 16 (0%)
Pakistan 15 (0%)
Cyprus 13 (0%)
Egypt 13 (0%)
Bangladesh 12 (0%)
Zimbabwe 12 (0%)
Israel 11 (0%)
Nigeria 9 (0%)
United Arab Emirates 9 (0%)
Taiwan (China) 9 (0%)
Asia-Pacific location 8 (0%)
Iran 7 (0%)
Kazakhstan 7 (0%)
Tanzania, the United Republic of 7 (0%)
Viet Nam 7 (0%)
Philippines 6 (0%)
Saudi Arabia 6 (0%)
Morocco 6 (0%)
Iceland 5 (0%)
New Zealand 5 (0%)
Mauritius 5 (0%)
Moldova, The Republic of 5 (0%)
Kenya 5 (0%)
Rwanda 4 (0%)
Georgia 4 (0%)
Argentina 3 (0%)
Nepal 3 (0%)
Uganda 3 (0%)
Mexico 3 (0%)
Peru 2 (0%)
Barbados 2 (0%)
Azerbaijan 2 (0%)
Kyrgyzstan 2 (0%)
Monaco 2 (0%)
Chile 2 (0%)
Botswana 2 (0%)
Uruguay 2 (0%)
Isle of Man 2 (0%)
Lebanon 2 (0%)
Sri Lanka 1 (0%)
Namibia 1 (0%)
Zambia 1 (0%)
Angola 1 (0%)
Congo 1 (0%)
Ecuador 1 (0%)
Afghanistan 1 (0%)
Cayman Islands 1 (0%)
Sudan 1 (0%)
Cote d'Ivoire 1 (0%)
Bermuda 1 (0%)
Qatar 1 (0%)
Fiji 1 (0%)
Macao 1 (0%)
Unknown (Anonymous Proxy) 1 (0%)
San Marino 1 (0%)
Mozambique 1 (0%)
Belize 1 (0%)
Panama 1 (0%)
Belarus 1 (0%)
Puerto Rico 1 (0%)
Uzbekistan 1 (0%)
Cambodia 1 (0%)
Bahamas 1 (0%)
Ghana 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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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
Wed Oct 15 08:48:24 2025