This article analyses the development of the doctrine of substance over form with regard to tax reform in Lithuania. Lithuanian court jurisprudence in relation to this issue is then examined. The article concludes with a consideration of the EC law implications of Lithuania's accession to the European Union for this topic.

• Autores: Konstantin Lozev
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 4, 2007, págs. 193-200
• Idioma: inglés
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• Resumen

  • On 1 January 2007, Bulgaria acceded to the European Union. This article examines the tax system of Bulgaria in relation to the acquis communautaire.