SABALYS, Arnas; REMEIKA, Robertas. Substance over form principle, its application in tax disputes. Vilnius University Open Series, [S. l.], p. 129–145, 2021. DOI: 10.15388/TMP.2021.7. Disponível em: https://journals.vu.lt./open-series/article/view/24919.. Acesso em: 21 nov. 2024.