| Title |
Turinio viršenybė prieš formą principas, taikymas mokestiniuose ginčuose / |
| Translation of Title |
Substance over form principle, its application in tax disputes. |
| Authors |
Sabalys, Arnas ; Remeika, Robertas |
| DOI |
10.15388/TMP.2021.7 |
| Full Text |
|
| Is Part of |
Teisės mokslo pavasaris 2021:Vilniaus universiteto Teisės fakulteto studentų mokslinė draugija: [straipsnių rinkinys].. Vilnius : Vilniaus universiteto leidykla. 2021, p. 129-145.. ISSN 2345-0878. eISSN 2538-8916 |
| Abstract [eng] |
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. |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2021 |
| CC license |
|
