PRINCIPLE OF SUBSTANCE OVER FORM FOR ENSURING THE RIGHTS OF TAXPAYERS

PRINCIPLE OF SUBSTANCE OVER FORM FOR ENSURING THE RIGHTS OF TAXPAYERS

This article examines the theoretical aspects and issues of applying the principle of content over form for ensuring the rights of taxpayers or in favor of taxpayers, and seeks to answer the question of where the borders of this principle lie. In tax-legal relations, it is important to ensure the ri...

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Bibliographic Details
Main Author: Vilma Vildžiūnaitė
Format: Article
Language:English
Published: Mykolas Romeris University 2020-08-01
Series:Jurisprudencija
Subjects:
principle of substance over form
law on tax administration
principle of tax neutrality
formal shortcomings
equality of taxpayers
Online Access:https://www3.mruni.eu/ojs/jurisprudence/article/view/5719

Internet

https://www3.mruni.eu/ojs/jurisprudence/article/view/5719

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