Sabalys, A. and Remeika, R. (2021) “Substance over form principle, its application in tax disputes”, Vilnius University Open Series, pp. 129–145. doi:10.15388/TMP.2021.7.
Substance over form principle, its application in tax disputes
Abstract
The article presents the concept of the substance over form principle, new law changes, an analysis of its formation and the topicalities in application of the principle in the latest tax disputes in Lithuania and abroad.
