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Record
Title
The Principle of Fiscal Neutrality and Economic Reality in EU VAT: Two Peas in a Pod?
Type
Student Paper
Publ. year
2022
Author/s
van Abswoude, Kevin
Department/s
Department of Business Law
In LUP since
2022-06-10
Downloads

Total This Year This Month
1572 485 19
Downloads per country

United States of America 232 (15%)
Netherlands (Kingdom of the) 156 (10%)
Sweden 154 (10%)
India 115 (7%)
United Kingdom of Great Britain and Northern Ireland 104 (7%)
China 61 (4%)
Romania 47 (3%)
Belgium 47 (3%)
Germany 46 (3%)
France 42 (3%)
Portugal 41 (3%)
Brazil 35 (2%)
Ireland 30 (2%)
Malta 22 (1%)
Italy 21 (1%)
Czechia 17 (1%)
Spain 17 (1%)
Finland 17 (1%)
Denmark 17 (1%)
Indonesia 17 (1%)
Luxembourg 15 (1%)
Georgia 15 (1%)
Russian Federation 14 (1%)
Poland 14 (1%)
South Africa 13 (1%)
Sri Lanka 13 (1%)
Unknown 12 (1%)
Australia 12 (1%)
Croatia 12 (1%)
Austria 11 (1%)
Pakistan 11 (1%)
Japan 9 (1%)
Switzerland 9 (1%)
Greece 9 (1%)
Thailand 8 (1%)
Singapore 8 (1%)
Ukraine 8 (1%)
Hungary 7 (0%)
Latvia 7 (0%)
Canada 6 (0%)
Nigeria 6 (0%)
Hong Kong (China) 6 (0%)
Lithuania 6 (0%)
Bulgaria 6 (0%)
Bosnia and Herzegovina 5 (0%)
South Korea 5 (0%)
Argentina 5 (0%)
Cyprus 5 (0%)
United Arab Emirates 5 (0%)
Cote d'Ivoire 5 (0%)
Kenya 4 (0%)
New Zealand 4 (0%)
Norway 4 (0%)
Saudi Arabia 3 (0%)
Serbia 3 (0%)
Turkiye 3 (0%)
Chile 3 (0%)
Albania 3 (0%)
Peru 3 (0%)
Estonia 3 (0%)
Botswana 2 (0%)
Taiwan (China) 2 (0%)
Malaysia 2 (0%)
Iceland 2 (0%)
Bahrain 2 (0%)
Ecuador 2 (0%)
Ghana 2 (0%)
Mauritius 2 (0%)
Zimbabwe 1 (0%)
Togo 1 (0%)
Isle of Man 1 (0%)
Gabon 1 (0%)
Eswatini 1 (0%)
Kyrgyzstan 1 (0%)
Belize 1 (0%)
Philippines 1 (0%)
Egypt 1 (0%)
Tanzania, the United Republic of 1 (0%)
Tunisia 1 (0%)
Iraq 1 (0%)
Costa Rica 1 (0%)
Azerbaijan 1 (0%)
Kazakhstan 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
Mon Oct 13 08:41:13 2025