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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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9393 152 25
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United Kingdom of Great Britain and Northern Ireland 965 (10%)
Germany 829 (9%)
Poland 671 (7%)
Netherlands (Kingdom of the) 601 (6%)
United States of America 585 (6%)
Sweden 497 (5%)
European Union location 367 (4%)
Italy 366 (4%)
Switzerland 348 (4%)
France 275 (3%)
Belgium 254 (3%)
Hungary 249 (3%)
Romania 209 (2%)
Finland 189 (2%)
Spain 178 (2%)
Denmark 152 (2%)
Austria 151 (2%)
China 144 (2%)
Czechia 143 (2%)
Lithuania 135 (1%)
Greece 135 (1%)
Slovenia 131 (1%)
Bulgaria 129 (1%)
Unknown 127 (1%)
Croatia 127 (1%)
Portugal 116 (1%)
Ireland 107 (1%)
India 106 (1%)
Slovakia 104 (1%)
Russian Federation 97 (1%)
Japan 91 (1%)
Estonia 87 (1%)
Malta 69 (1%)
Luxembourg 61 (1%)
Latvia 56 (1%)
Ukraine 54 (1%)
Cyprus 48 (1%)
Norway 44 (0%)
Singapore 34 (0%)
Taiwan (China) 32 (0%)
Canada 26 (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%)
Indonesia 12 (0%)
Brazil 12 (0%)
Asia-Pacific location 9 (0%)
Iran 8 (0%)
Argentina 7 (0%)
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Belarus 7 (0%)
Israel 7 (0%)
Macedonia 5 (0%)
Georgia 5 (0%)
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Philippines 5 (0%)
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Viet Nam 4 (0%)
Mongolia 4 (0%)
Oman 3 (0%)
Colombia 3 (0%)
Monaco 3 (0%)
Nigeria 3 (0%)
Unknown (Anonymous Proxy) 3 (0%)
Ethiopia 3 (0%)
Cameroon 2 (0%)
Liechtenstein 2 (0%)
Andorra 2 (0%)
Uzbekistan 2 (0%)
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Bosnia and Herzegovina 2 (0%)
Senegal 2 (0%)
Pakistan 2 (0%)
Jamaica 1 (0%)
Montenegro 1 (0%)
Mozambique 1 (0%)
New Zealand 1 (0%)
Cambodia 1 (0%)
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Libya 1 (0%)
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Peru 1 (0%)
Chile 1 (0%)
Algeria 1 (0%)
Venezuela 1 (0%)
Zimbabwe 1 (0%)
Qatar 1 (0%)
Dominica 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
Sun Aug 24 08:29:40 2025