You can find some examples of funerary structures with funerary goods from the Argaric culture in Spain that are considered as cenotaphs (i.e. "empty tomb"; funerary monuments). Is essential to take into account the taphonomic processes (the different post-mortem processes that determine the formation of the funerary deposits) when dealing with or without human remains.
Have a look through the recent issues of Historic Environment - the key journal for Australia ICOMOS www.icomos.org.au for a whole issue on sites associated with death. I think there maybe one in there, however, my library in is storage at the moment.
In Bulgaria the oldest cenotaphs are in the Varna Necropolis dating from 4,600 BC to 4,200 BC. Have a look on the link bellow including with the litriture in it.