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Record
Title
“Artificiality” - A study of the concepts of Abuse and Economic Reality in the field of EU VAT
Type
Student Paper
Publ. year
2012
Author/s
Bengtsson, Johan
Department/s
Department of Law
In LUP since
2012-11-01
Downloads

Total This Year This Month
560 54 7
 Downloads per Country

Sweden
79 (14%)
United States of America
65 (12%)
China
42 (8%)
United Kingdom of Great Britain and Northern Ireland
40 (7%)
Germany
34 (6%)
Netherlands (Kingdom of the)
25 (4%)
Italy
21 (4%)
Denmark
18 (3%)
Poland
18 (3%)
France
14 (3%)
Belgium
14 (3%)
Romania
9 (2%)
Portugal
8 (1%)
South Africa
7 (1%)
Switzerland
7 (1%)
Hong Kong (China)
7 (1%)
Austria
7 (1%)
Canada
7 (1%)
Finland
6 (1%)
Luxembourg
6 (1%)
Russian Federation
6 (1%)
Viet Nam
5 (1%)
Norway
5 (1%)
Latvia
5 (1%)
Cyprus
5 (1%)
Ukraine
5 (1%)
Spain
5 (1%)
Czechia
4 (1%)
Australia
4 (1%)
Lithuania
4 (1%)
Japan
4 (1%)
Indonesia
4 (1%)
European Union location
4 (1%)
Estonia
4 (1%)
Singapore
3 (1%)
Argentina
3 (1%)
Unknown
3 (1%)
Croatia
3 (1%)
Turkiye
3 (1%)
Thailand
3 (1%)
Malaysia
3 (1%)
Greece
3 (1%)
Brazil
3 (1%)
New Zealand
2 (0%)
Trinidad and Tobago
2 (0%)
Hungary
2 (0%)
Slovakia
2 (0%)
India
2 (0%)
Bulgaria
2 (0%)
Ghana
2 (0%)
Bosnia and Herzegovina
1 (0%)
Kazakhstan
1 (0%)
Bangladesh
1 (0%)
United Arab Emirates
1 (0%)
Zimbabwe
1 (0%)
Moldova, The Republic of
1 (0%)
Malta
1 (0%)
Nigeria
1 (0%)
Syrian Arab Republic
1 (0%)
Taiwan (China)
1 (0%)
Ethiopia
1 (0%)
Isle of Man
1 (0%)
Iran
1 (0%)
Qatar
1 (0%)
Pakistan
1 (0%)
Mexico
1 (0%)
Egypt
1 (0%)
Albania
1 (0%)
Georgia
1 (0%)
Dominican Republic
1 (0%)
Saudi Arabia
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.

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
2026-11-05 07:02:08