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Record
Title
“Artificiality” - A study of the concepts of Abuse and Economic Reality in the field of EU VAT
Type
Student Paper
Publ. year
2012
Author/s
Bengtsson, Johan
Department/s
Department of Law
In LUP since
2012-11-01
Downloads

Total This Year This Month
528 1 1
Downloads per country

Sweden 78 (15%)
United States of America 76 (14%)
United Kingdom of Great Britain and Northern Ireland 40 (8%)
Germany 33 (6%)
China 30 (6%)
Italy 21 (4%)
Netherlands (Kingdom of the) 20 (4%)
Denmark 18 (3%)
Poland 16 (3%)
France 14 (3%)
Belgium 13 (2%)
Portugal 8 (2%)
Romania 8 (2%)
South Africa 7 (1%)
Austria 7 (1%)
Hong Kong (China) 7 (1%)
Switzerland 7 (1%)
Luxembourg 6 (1%)
Russian Federation 6 (1%)
Canada 6 (1%)
Cyprus 5 (1%)
Norway 5 (1%)
Latvia 5 (1%)
Finland 5 (1%)
Spain 5 (1%)
Czechia 4 (1%)
Estonia 4 (1%)
European Union location 4 (1%)
Japan 4 (1%)
Australia 4 (1%)
Ukraine 4 (1%)
Lithuania 4 (1%)
Turkiye 3 (1%)
Greece 3 (1%)
Indonesia 3 (1%)
Croatia 3 (1%)
Thailand 3 (1%)
Unknown 3 (1%)
New Zealand 2 (0%)
Hungary 2 (0%)
Argentina 2 (0%)
Slovakia 2 (0%)
India 2 (0%)
Bulgaria 2 (0%)
Malaysia 2 (0%)
Ghana 2 (0%)
Viet Nam 2 (0%)
Nigeria 1 (0%)
Isle of Man 1 (0%)
Kazakhstan 1 (0%)
Taiwan (China) 1 (0%)
Moldova, The Republic of 1 (0%)
Trinidad and Tobago 1 (0%)
Syrian Arab Republic 1 (0%)
Singapore 1 (0%)
Pakistan 1 (0%)
Bosnia and Herzegovina 1 (0%)
Qatar 1 (0%)
Iran 1 (0%)
Egypt 1 (0%)
Malta 1 (0%)
Albania 1 (0%)
Ethiopia 1 (0%)
Zimbabwe 1 (0%)
Saudi Arabia 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
Fri Jan 16 08:51:17 2026