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Record
Title
Intra-EU trade and chain transactions under EU VAT – between simplification measures and inconsistent results
Type
Student Paper
Publ. year
2012
Author/s
Sutkaitis, Edvinas
Department/s
Department of Business Law
In LUP since
2012-06-21
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9451 210 4
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United Kingdom of Great Britain and Northern Ireland 965 (10%)
Germany 831 (9%)
Poland 673 (7%)
Netherlands (Kingdom of the) 602 (6%)
United States of America 596 (6%)
Sweden 498 (5%)
European Union location 367 (4%)
Italy 366 (4%)
Switzerland 348 (4%)
France 275 (3%)
Belgium 255 (3%)
Hungary 249 (3%)
Romania 209 (2%)
Finland 189 (2%)
Spain 178 (2%)
Denmark 152 (2%)
Austria 151 (2%)
China 146 (2%)
Czechia 143 (2%)
Lithuania 136 (1%)
Greece 135 (1%)
Slovenia 131 (1%)
Bulgaria 129 (1%)
Unknown 128 (1%)
Croatia 127 (1%)
Portugal 117 (1%)
Ireland 108 (1%)
India 106 (1%)
Slovakia 104 (1%)
Russian Federation 97 (1%)
Japan 91 (1%)
Estonia 87 (1%)
Malta 69 (1%)
Luxembourg 61 (1%)
Latvia 57 (1%)
Ukraine 55 (1%)
Cyprus 48 (1%)
Norway 44 (0%)
Singapore 34 (0%)
Taiwan (China) 32 (0%)
Canada 28 (0%)
South Korea 26 (0%)
United Arab Emirates 19 (0%)
Serbia 17 (0%)
South Africa 16 (0%)
Turkiye 16 (0%)
Hong Kong (China) 15 (0%)
Australia 14 (0%)
Malaysia 13 (0%)
Brazil 12 (0%)
Indonesia 12 (0%)
Asia-Pacific location 9 (0%)
Iran 9 (0%)
Argentina 8 (0%)
Albania 7 (0%)
Israel 7 (0%)
Belarus 7 (0%)
Viet Nam 5 (0%)
Thailand 5 (0%)
Macedonia 5 (0%)
Georgia 5 (0%)
Philippines 5 (0%)
Mongolia 4 (0%)
Mauritius 4 (0%)
Kenya 4 (0%)
Saudi Arabia 4 (0%)
Ethiopia 3 (0%)
Oman 3 (0%)
Nigeria 3 (0%)
Colombia 3 (0%)
Unknown (Anonymous Proxy) 3 (0%)
Monaco 3 (0%)
Uzbekistan 2 (0%)
Andorra 2 (0%)
Cote d'Ivoire 2 (0%)
Liechtenstein 2 (0%)
Cameroon 2 (0%)
Mexico 2 (0%)
Bosnia and Herzegovina 2 (0%)
Senegal 2 (0%)
Pakistan 2 (0%)
Peru 1 (0%)
New Zealand 1 (0%)
Iraq 1 (0%)
Iceland 1 (0%)
Liberia 1 (0%)
Algeria 1 (0%)
Moldova, The Republic of 1 (0%)
Dominica 1 (0%)
Panama 1 (0%)
Jamaica 1 (0%)
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Mozambique 1 (0%)
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Cayman Islands 1 (0%)
Venezuela 1 (0%)
Montenegro 1 (0%)
Bahamas 1 (0%)
Bangladesh 1 (0%)
Libya 1 (0%)
Cambodia 1 (0%)
Zimbabwe 1 (0%)
Bahrain 1 (0%)
Morocco 1 (0%)
Isle of Man 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
Mon Dec 29 08:26:16 2025