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Record
Title
The Field of Application of the Cost-sharing exemption in Art. 132 (1)(f) of the EU VAT Directive and the Swedish implementation
Type
Student Paper
Publ. year
2013
Author/s
Heiven, Giuliano
Department/s
Department of Business Law
In LUP since
2014-01-27
Downloads

Total This Year This Month
649 43 10
Downloads per country

Sweden 88 (14%)
Germany 72 (11%)
Netherlands (Kingdom of the) 62 (10%)
United States of America 57 (9%)
United Kingdom of Great Britain and Northern Ireland 38 (6%)
China 36 (6%)
Poland 27 (4%)
European Union location 17 (3%)
Finland 17 (3%)
Portugal 16 (2%)
Latvia 15 (2%)
Belgium 15 (2%)
Italy 13 (2%)
Luxembourg 10 (2%)
Denmark 10 (2%)
Ireland 10 (2%)
Hungary 9 (1%)
France 8 (1%)
Russian Federation 8 (1%)
India 7 (1%)
Czechia 6 (1%)
Canada 5 (1%)
Hong Kong (China) 5 (1%)
Japan 5 (1%)
Unknown 5 (1%)
Spain 5 (1%)
South Africa 5 (1%)
Slovenia 5 (1%)
Ukraine 5 (1%)
Singapore 4 (1%)
Romania 4 (1%)
Austria 4 (1%)
Australia 4 (1%)
Croatia 4 (1%)
Morocco 3 (0%)
Viet Nam 3 (0%)
Malaysia 3 (0%)
Thailand 3 (0%)
Norway 3 (0%)
Indonesia 2 (0%)
Israel 2 (0%)
Nigeria 2 (0%)
Lithuania 2 (0%)
South Korea 2 (0%)
Estonia 2 (0%)
Bulgaria 2 (0%)
Albania 2 (0%)
Ethiopia 2 (0%)
Uganda 2 (0%)
Brazil 2 (0%)
Cote d'Ivoire 1 (0%)
Macedonia 1 (0%)
Turkiye 1 (0%)
Oman 1 (0%)
Malta 1 (0%)
Slovakia 1 (0%)
Greece 1 (0%)
United Arab Emirates 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.

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
Fri Jul 25 08:39:45 2025