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Record
Title
The VAT treatment of the payments on account in distance selling in the light of Consumer Rights Directive
Type
Student Paper
Publ. year
2015
Author/s
Bengtsson, Linda
Department/s
Department of Business Law
In LUP since
2015-06-18
Downloads

Total This Year This Month
679 38 3
Downloads per country

Germany 148 (22%)
Sweden 65 (10%)
United States of America 52 (8%)
United Kingdom of Great Britain and Northern Ireland 38 (6%)
China 31 (5%)
Netherlands (Kingdom of the) 25 (4%)
Romania 22 (3%)
India 17 (3%)
Spain 16 (2%)
Bulgaria 13 (2%)
Belgium 13 (2%)
Russian Federation 12 (2%)
France 12 (2%)
Ireland 11 (2%)
Unknown 11 (2%)
South Africa 10 (1%)
Poland 10 (1%)
Portugal 10 (1%)
Denmark 8 (1%)
Finland 7 (1%)
Hungary 7 (1%)
Czechia 7 (1%)
Italy 7 (1%)
Singapore 6 (1%)
Cyprus 6 (1%)
Malaysia 6 (1%)
Lithuania 6 (1%)
Slovakia 5 (1%)
Greece 5 (1%)
Georgia 5 (1%)
Hong Kong (China) 5 (1%)
Cambodia 4 (1%)
Switzerland 4 (1%)
Slovenia 4 (1%)
European Union location 4 (1%)
Latvia 4 (1%)
Estonia 4 (1%)
Japan 4 (1%)
Malta 4 (1%)
Croatia 4 (1%)
Australia 3 (0%)
United Arab Emirates 3 (0%)
Albania 2 (0%)
Ethiopia 2 (0%)
Viet Nam 2 (0%)
Moldova, The Republic of 2 (0%)
Indonesia 2 (0%)
Nigeria 2 (0%)
Austria 2 (0%)
Ukraine 2 (0%)
Saudi Arabia 2 (0%)
South Korea 2 (0%)
Mauritius 2 (0%)
Luxembourg 2 (0%)
Norway 2 (0%)
Burundi 1 (0%)
Chile 1 (0%)
Thailand 1 (0%)
Canada 1 (0%)
Asia-Pacific location 1 (0%)
Philippines 1 (0%)
Mongolia 1 (0%)
Serbia 1 (0%)
Kenya 1 (0%)
Egypt 1 (0%)
Zimbabwe 1 (0%)
Togo 1 (0%)
Turkiye 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 Jul 31 08:41:05 2025