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://test.zurnalai.vu.lt/open-series/article/view/24919. Acesso em: 26 oct. 2025.