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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
1470 383 2
Downloads per country

United States of America 201 (14%)
Netherlands (Kingdom of the) 151 (10%)
Sweden 144 (10%)
India 107 (7%)
United Kingdom of Great Britain and Northern Ireland 102 (7%)
China 57 (4%)
Romania 46 (3%)
Germany 42 (3%)
Belgium 42 (3%)
Portugal 39 (3%)
France 35 (2%)
Brazil 29 (2%)
Ireland 29 (2%)
Italy 19 (1%)
Malta 19 (1%)
Czechia 17 (1%)
Denmark 17 (1%)
Finland 16 (1%)
Indonesia 16 (1%)
Spain 16 (1%)
Georgia 15 (1%)
Luxembourg 15 (1%)
Poland 14 (1%)
Sri Lanka 13 (1%)
South Africa 13 (1%)
Russian Federation 13 (1%)
Unknown 12 (1%)
Croatia 12 (1%)
Pakistan 11 (1%)
Australia 11 (1%)
Austria 10 (1%)
Japan 9 (1%)
Greece 9 (1%)
Switzerland 9 (1%)
Ukraine 8 (1%)
Thailand 8 (1%)
Singapore 8 (1%)
Hungary 7 (0%)
Latvia 7 (0%)
Bulgaria 6 (0%)
Lithuania 6 (0%)
Nigeria 6 (0%)
Hong Kong (China) 6 (0%)
South Korea 5 (0%)
Cote d'Ivoire 5 (0%)
Cyprus 5 (0%)
Argentina 5 (0%)
United Arab Emirates 5 (0%)
Bosnia and Herzegovina 5 (0%)
Norway 4 (0%)
Kenya 4 (0%)
New Zealand 4 (0%)
Canada 4 (0%)
Estonia 3 (0%)
Saudi Arabia 3 (0%)
Serbia 3 (0%)
Peru 3 (0%)
Chile 3 (0%)
Albania 3 (0%)
Turkiye 3 (0%)
Iceland 2 (0%)
Ecuador 2 (0%)
Ghana 2 (0%)
Taiwan (China) 2 (0%)
Botswana 2 (0%)
Malaysia 2 (0%)
Bahrain 2 (0%)
Mauritius 2 (0%)
Tanzania, the United Republic of 1 (0%)
Belize 1 (0%)
Gabon 1 (0%)
Togo 1 (0%)
Zimbabwe 1 (0%)
Azerbaijan 1 (0%)
Isle of Man 1 (0%)
Eswatini 1 (0%)
Tunisia 1 (0%)
Costa Rica 1 (0%)
Philippines 1 (0%)
Kazakhstan 1 (0%)
Iraq 1 (0%)
Kyrgyzstan 1 (0%)
Egypt 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
Sat Aug 2 08:44:02 2025