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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
1657 15 15
Downloads per country

United States of America 241 (15%)
Sweden 157 (10%)
Netherlands (Kingdom of the) 156 (10%)
India 124 (8%)
United Kingdom of Great Britain and Northern Ireland 105 (6%)
China 68 (4%)
Belgium 49 (3%)
Romania 47 (3%)
Germany 46 (3%)
France 43 (3%)
Portugal 42 (3%)
Brazil 38 (2%)
Ireland 30 (2%)
Italy 24 (1%)
Malta 22 (1%)
Spain 19 (1%)
Finland 18 (1%)
Indonesia 18 (1%)
Czechia 17 (1%)
Denmark 17 (1%)
Luxembourg 16 (1%)
Poland 15 (1%)
South Africa 15 (1%)
Georgia 15 (1%)
Unknown 14 (1%)
Russian Federation 13 (1%)
Sri Lanka 13 (1%)
Australia 12 (1%)
Croatia 12 (1%)
Austria 12 (1%)
Pakistan 11 (1%)
Greece 10 (1%)
Switzerland 9 (1%)
Japan 9 (1%)
Thailand 8 (0%)
Latvia 8 (0%)
Ukraine 8 (0%)
Singapore 8 (0%)
Hungary 7 (0%)
Bulgaria 6 (0%)
Hong Kong (China) 6 (0%)
Canada 6 (0%)
Nigeria 6 (0%)
Lithuania 6 (0%)
Cote d'Ivoire 5 (0%)
South Korea 5 (0%)
Bosnia and Herzegovina 5 (0%)
Cyprus 5 (0%)
United Arab Emirates 5 (0%)
Argentina 5 (0%)
Kenya 4 (0%)
New Zealand 4 (0%)
Norway 4 (0%)
Peru 4 (0%)
Estonia 3 (0%)
Chile 3 (0%)
Saudi Arabia 3 (0%)
Albania 3 (0%)
Turkiye 3 (0%)
Serbia 3 (0%)
Ghana 2 (0%)
Mauritius 2 (0%)
Iceland 2 (0%)
Nepal 2 (0%)
Botswana 2 (0%)
Viet Nam 2 (0%)
Ecuador 2 (0%)
Malaysia 2 (0%)
Taiwan (China) 2 (0%)
Bahrain 2 (0%)
Kyrgyzstan 1 (0%)
Iran 1 (0%)
Egypt 1 (0%)
Azerbaijan 1 (0%)
Slovenia 1 (0%)
Eswatini 1 (0%)
Zimbabwe 1 (0%)
Tanzania, the United Republic of 1 (0%)
Iraq 1 (0%)
Tunisia 1 (0%)
Kuwait 1 (0%)
Colombia 1 (0%)
Israel 1 (0%)
Isle of Man 1 (0%)
Morocco 1 (0%)
Philippines 1 (0%)
Belize 1 (0%)
Gabon 1 (0%)
Kazakhstan 1 (0%)
Mexico 1 (0%)
Costa Rica 1 (0%)
Togo 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
Tue Jan 20 08:38:22 2026