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Record
Title
VAT Frauds in the European Union: The Reverse Charge Mechanism, Joint and Several Liability and the “Knowledge Test”
Type
Student Paper
Publ. year
2012
Author/s
Ludviksson, Ludvik
Department/s
Department of Business Law
In LUP since
2012-06-21
Downloads

Total This Year This Month
5812 271 1
 Downloads per Country

Germany
650 (11%)
United Kingdom of Great Britain and Northern Ireland
473 (8%)
United States of America
466 (8%)
Poland
292 (5%)
Sweden
263 (5%)
Netherlands (Kingdom of the)
229 (4%)
China
199 (3%)
India
192 (3%)
France
171 (3%)
Belgium
157 (3%)
Italy
141 (2%)
European Union location
140 (2%)
Spain
122 (2%)
Hungary
116 (2%)
Romania
103 (2%)
Bulgaria
94 (2%)
Croatia
93 (2%)
Czechia
83 (1%)
Denmark
72 (1%)
Finland
72 (1%)
Ukraine
70 (1%)
Portugal
66 (1%)
Latvia
62 (1%)
Lithuania
59 (1%)
Canada
59 (1%)
Estonia
58 (1%)
Slovakia
57 (1%)
Ireland
56 (1%)
Russian Federation
53 (1%)
Austria
51 (1%)
Japan
50 (1%)
Australia
50 (1%)
Singapore
50 (1%)
Norway
45 (1%)
Switzerland
43 (1%)
Brazil
43 (1%)
Luxembourg
42 (1%)
Slovenia
42 (1%)
Malaysia
40 (1%)
Greece
39 (1%)
Indonesia
37 (1%)
Serbia
36 (1%)
Malta
36 (1%)
Thailand
33 (1%)
South Africa
31 (1%)
Hong Kong (China)
31 (1%)
South Korea
30 (1%)
Macedonia
29 (0%)
Turkiye
27 (0%)
Ethiopia
22 (0%)
Unknown
21 (0%)
Albania
18 (0%)
Bosnia and Herzegovina
16 (0%)
Pakistan
16 (0%)
Bangladesh
14 (0%)
Egypt
13 (0%)
Cyprus
13 (0%)
Zimbabwe
12 (0%)
Israel
12 (0%)
United Arab Emirates
11 (0%)
Nigeria
10 (0%)
Viet Nam
9 (0%)
Taiwan (China)
9 (0%)
Asia-Pacific location
8 (0%)
Philippines
8 (0%)
Iran
7 (0%)
Tanzania, the United Republic of
7 (0%)
Kazakhstan
7 (0%)
Argentina
6 (0%)
Saudi Arabia
6 (0%)
Mauritius
5 (0%)
Iceland
5 (0%)
New Zealand
5 (0%)
Mexico
5 (0%)
Kenya
5 (0%)
Morocco
5 (0%)
Moldova, The Republic of
5 (0%)
Nepal
4 (0%)
Colombia
4 (0%)
Rwanda
4 (0%)
Georgia
4 (0%)
Lebanon
4 (0%)
Cote d'Ivoire
3 (0%)
Uganda
3 (0%)
Uruguay
3 (0%)
Azerbaijan
3 (0%)
Chile
3 (0%)
Venezuela
2 (0%)
Kyrgyzstan
2 (0%)
Isle of Man
2 (0%)
Algeria
2 (0%)
Barbados
2 (0%)
Monaco
2 (0%)
Botswana
2 (0%)
Peru
2 (0%)
Cayman Islands
1 (0%)
Fiji
1 (0%)
Uzbekistan
1 (0%)
Macao
1 (0%)
Ecuador
1 (0%)
Afghanistan
1 (0%)
Belarus
1 (0%)
Zambia
1 (0%)
French Polynesia
1 (0%)
Costa Rica
1 (0%)
Unknown (Anonymous Proxy)
1 (0%)
Panama
1 (0%)
Mongolia
1 (0%)
Qatar
1 (0%)
Sri Lanka
1 (0%)
San Marino
1 (0%)
Mozambique
1 (0%)
Puerto Rico
1 (0%)
Ghana
1 (0%)
Bahamas
1 (0%)
Congo
1 (0%)
Angola
1 (0%)
Tunisia
1 (0%)
Namibia
1 (0%)
Cambodia
1 (0%)
Belize
1 (0%)
Bermuda
1 (0%)
Sudan
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 full-texts. Efforts have been made to exclude downloads by robots and track irregular download activities.

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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
2026-11-03 07:02:14