Substance over form principle, its application in tax disputes
Articles
Arnas Sabalys
Vilnius University, Lithuania
Robertas Remeika
Vilnius University, Lithuania
Published 2021-10-18
https://doi.org/10.15388/TMP.2021.7
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How to Cite

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.

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.

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