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Record
Title
The relevance of incidental transactions for pro-rata deduction of input VAT under the VAT Directive
Type
Student Paper
Publ. year
2020
Author/s
Simola, Maija Vilhelmiina
Department/s
Department of Business Law
In LUP since
2020-06-16
Downloads

Total This Year This Month
625 0 0
Downloads per country

Sweden 120 (19%)
United States of America 86 (14%)
Finland 35 (6%)
Netherlands (Kingdom of the) 32 (5%)
Luxembourg 18 (3%)
Germany 18 (3%)
Belgium 17 (3%)
United Kingdom of Great Britain and Northern Ireland 15 (2%)
France 15 (2%)
Romania 14 (2%)
Croatia 13 (2%)
China 13 (2%)
Denmark 13 (2%)
Poland 13 (2%)
Switzerland 12 (2%)
Malta 12 (2%)
Spain 11 (2%)
Lithuania 11 (2%)
Slovenia 11 (2%)
Italy 10 (2%)
Hong Kong (China) 9 (1%)
Greece 8 (1%)
Portugal 8 (1%)
Unknown 7 (1%)
Singapore 7 (1%)
Cyprus 7 (1%)
India 6 (1%)
Austria 6 (1%)
South Africa 5 (1%)
Canada 5 (1%)
Norway 5 (1%)
Czechia 5 (1%)
Philippines 4 (1%)
Russian Federation 4 (1%)
South Korea 4 (1%)
Turkiye 3 (0%)
Peru 3 (0%)
Brazil 3 (0%)
Estonia 3 (0%)
Taiwan (China) 3 (0%)
Slovakia 3 (0%)
Ireland 2 (0%)
Bahrain 2 (0%)
Bulgaria 2 (0%)
Japan 2 (0%)
Maldives 1 (0%)
Hungary 1 (0%)
Latvia 1 (0%)
Ethiopia 1 (0%)
Albania 1 (0%)
Nigeria 1 (0%)
Uganda 1 (0%)
Indonesia 1 (0%)
Oman 1 (0%)
United Arab Emirates 1 (0%)
Serbia 1 (0%)
Australia 1 (0%)
Burkina Faso 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 1 08:20:03 2026