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Record
Title
VAT Groups in European VAT: the Actual and Preferred Treatment
Type
Student Paper
Publ. year
2013
Author/s
Lipinska, Weronika
Department/s
Department of Business Law
In LUP since
2014-01-27
Downloads

Total This Year This Month
665 4 4
Downloads per country

Germany 148 (22%)
United States of America 60 (9%)
Italy 54 (8%)
Netherlands (Kingdom of the) 51 (8%)
Sweden 42 (6%)
United Kingdom of Great Britain and Northern Ireland 27 (4%)
China 22 (3%)
Denmark 15 (2%)
Portugal 14 (2%)
Spain 14 (2%)
Poland 13 (2%)
Ireland 11 (2%)
France 11 (2%)
Norway 10 (2%)
Estonia 7 (1%)
Hungary 7 (1%)
Austria 7 (1%)
Romania 7 (1%)
Croatia 7 (1%)
Canada 6 (1%)
Japan 6 (1%)
Hong Kong (China) 6 (1%)
European Union location 6 (1%)
Bulgaria 6 (1%)
Belgium 6 (1%)
Tanzania, the United Republic of 6 (1%)
South Korea 5 (1%)
Malta 5 (1%)
India 5 (1%)
Ukraine 4 (1%)
Slovenia 4 (1%)
Philippines 4 (1%)
Ethiopia 4 (1%)
Finland 4 (1%)
Russian Federation 4 (1%)
Pakistan 3 (0%)
Egypt 3 (0%)
Australia 3 (0%)
Indonesia 3 (0%)
Lithuania 3 (0%)
Serbia 3 (0%)
United Arab Emirates 3 (0%)
Unknown 3 (0%)
Singapore 2 (0%)
Viet Nam 2 (0%)
Switzerland 2 (0%)
Suriname 2 (0%)
Rwanda 2 (0%)
Aruba 2 (0%)
Nigeria 2 (0%)
Czechia 2 (0%)
Greece 2 (0%)
Iraq 2 (0%)
Myanmar 1 (0%)
South Africa 1 (0%)
Eritrea 1 (0%)
Iran 1 (0%)
Ghana 1 (0%)
Luxembourg 1 (0%)
Togo 1 (0%)
Moldova, The Republic of 1 (0%)
Zimbabwe 1 (0%)
Brazil 1 (0%)
Turkiye 1 (0%)
Congo 1 (0%)
Malaysia 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.

About accessibility

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
Thu Jan 29 08:47:08 2026