Suchergebnisse

Taxpayer's Legal Status in the Republic of Lithuania Summary The objective of this Master's thesis is to systematically analyse, from theoretical and practical angles, the specifics of taxpayer's legal status in the context of tax law of the Republic of Lithuania. To effectively achieve this objective, the following areas are covered: - historical reasons that led to formation of the legal status of a taxpayer, it's evolution and relevance thereof; - disclosure and description of taxpayer's legal status, as it was formed in the context of the Constitution of Republic of Lithuania, Law on Tax Administration that is now in force and other legislative acts (secondary legislation) in the area of tax law, as well as court jurisprudence; - exhaustive analysis of rights and obligations of a taxpayer. In this Master's thesis, a number of examples are provided, by way of reference to court jurisprudence, which reflect practical specifics of implementing legislation on rights and obligations of a taxpayer. Consequently, the specifics of the topic have determined the structure of this Masters's thesis. Part I covers the concept, evolution and relevance of a taxpayer's legal status in the Republic of Lithuania. Part II contains detailed analysis of the rights of a taxpayer that are foreseen in tax laws of the Republic of Lithuania. To concluce, Part III contains analysis of the obligations of a taxpayer that are also foreseen in tax laws of the Republic of Lithuania. The results of the analysis carried out in this Master's thesis permit to conclude that taxpayer's legal status in Lithuania has evolved together with development of the state and has its roots not exclusively in legislative acts but is of constitutional nature as well. In the most important legislative acts that regulate taxpayer's legal status, clear intersection between rights and obligations of a taxpayer can still be observed. Moreover, one can often encounter a conflict between narrowly defined rights and obligations of a taxpayer and analogous rights and obligations foreseen for tax administrator. In addition, frequent amendments to existing tax laws and further development through secondary legislation of taxpayer's rights and obligations foreseen therein complicates further the duty of a taxpayer to carry out it's taxable activities in compliance with law and consequently endangers stability of taxpayer's legal status.

Taxpayer's Legal Status in the Republic of Lithuania Summary The objective of this Master's thesis is to systematically analyse, from theoretical and practical angles, the specifics of taxpayer's legal status in the context of tax law of the Republic of Lithuania. To effectively achieve this objective, the following areas are covered: - historical reasons that led to formation of the legal status of a taxpayer, it's evolution and relevance thereof; - disclosure and description of taxpayer's legal status, as it was formed in the context of the Constitution of Republic of Lithuania, Law on Tax Administration that is now in force and other legislative acts (secondary legislation) in the area of tax law, as well as court jurisprudence; - exhaustive analysis of rights and obligations of a taxpayer. In this Master's thesis, a number of examples are provided, by way of reference to court jurisprudence, which reflect practical specifics of implementing legislation on rights and obligations of a taxpayer. Consequently, the specifics of the topic have determined the structure of this Masters's thesis. Part I covers the concept, evolution and relevance of a taxpayer's legal status in the Republic of Lithuania. Part II contains detailed analysis of the rights of a taxpayer that are foreseen in tax laws of the Republic of Lithuania. To concluce, Part III contains analysis of the obligations of a taxpayer that are also foreseen in tax laws of the Republic of Lithuania. The results of the analysis carried out in this Master's thesis permit to conclude that taxpayer's legal status in Lithuania has evolved together with development of the state and has its roots not exclusively in legislative acts but is of constitutional nature as well. In the most important legislative acts that regulate taxpayer's legal status, clear intersection between rights and obligations of a taxpayer can still be observed. Moreover, one can often encounter a conflict between narrowly defined rights and obligations of a taxpayer and analogous rights and obligations foreseen for tax administrator. In addition, frequent amendments to existing tax laws and further development through secondary legislation of taxpayer's rights and obligations foreseen therein complicates further the duty of a taxpayer to carry out it's taxable activities in compliance with law and consequently endangers stability of taxpayer's legal status.

Taxpayer's Legal Status in the Republic of Lithuania Summary The objective of this Master's thesis is to systematically analyse, from theoretical and practical angles, the specifics of taxpayer's legal status in the context of tax law of the Republic of Lithuania. To effectively achieve this objective, the following areas are covered: - historical reasons that led to formation of the legal status of a taxpayer, it's evolution and relevance thereof; - disclosure and description of taxpayer's legal status, as it was formed in the context of the Constitution of Republic of Lithuania, Law on Tax Administration that is now in force and other legislative acts (secondary legislation) in the area of tax law, as well as court jurisprudence; - exhaustive analysis of rights and obligations of a taxpayer. In this Master's thesis, a number of examples are provided, by way of reference to court jurisprudence, which reflect practical specifics of implementing legislation on rights and obligations of a taxpayer. Consequently, the specifics of the topic have determined the structure of this Masters's thesis. Part I covers the concept, evolution and relevance of a taxpayer's legal status in the Republic of Lithuania. Part II contains detailed analysis of the rights of a taxpayer that are foreseen in tax laws of the Republic of Lithuania. To concluce, Part III contains analysis of the obligations of a taxpayer that are also foreseen in tax laws of the Republic of Lithuania. The results of the analysis carried out in this Master's thesis permit to conclude that taxpayer's legal status in Lithuania has evolved together with development of the state and has its roots not exclusively in legislative acts but is of constitutional nature as well. In the most important legislative acts that regulate taxpayer's legal status, clear intersection between rights and obligations of a taxpayer can still be observed. Moreover, one can often encounter a conflict between narrowly defined rights and obligations of a taxpayer and analogous rights and obligations foreseen for tax administrator. In addition, frequent amendments to existing tax laws and further development through secondary legislation of taxpayer's rights and obligations foreseen therein complicates further the duty of a taxpayer to carry out it's taxable activities in compliance with law and consequently endangers stability of taxpayer's legal status.

Legal Techniques and Quality of Laws In this study the author analyses the level of legal techniques and quality of present laws of the Republic of Lithuania. Everyone who deals with legislation, application, systemization of law, fells the need of management of the legal techniques. Though there are many debates about legislation, application, systemization and positive or negative aspects of these procedures, the legislation process still remains an open issue, because neither legislators themselves nor addressees are satisfied with the quality of laws. In this study legal techniques is discussed as one of possible factors of efficiency of law, the definitions of legal and legislative techniques, the object and goals of them are proposed. The study also focuses on the present legal techniques of the legislators of the Republic of Lithuania, the analysis of the legislators' attitude and evaluation of the present laws quality. After developing the main negative aspects of Lithuanian laws, the possible means and ways of achieving a logical, clear and exact law are proposed.

Legal Techniques and Quality of Laws In this study the author analyses the level of legal techniques and quality of present laws of the Republic of Lithuania. Everyone who deals with legislation, application, systemization of law, fells the need of management of the legal techniques. Though there are many debates about legislation, application, systemization and positive or negative aspects of these procedures, the legislation process still remains an open issue, because neither legislators themselves nor addressees are satisfied with the quality of laws. In this study legal techniques is discussed as one of possible factors of efficiency of law, the definitions of legal and legislative techniques, the object and goals of them are proposed. The study also focuses on the present legal techniques of the legislators of the Republic of Lithuania, the analysis of the legislators' attitude and evaluation of the present laws quality. After developing the main negative aspects of Lithuanian laws, the possible means and ways of achieving a logical, clear and exact law are proposed.

Legal Techniques and Quality of Laws In this study the author analyses the level of legal techniques and quality of present laws of the Republic of Lithuania. Everyone who deals with legislation, application, systemization of law, fells the need of management of the legal techniques. Though there are many debates about legislation, application, systemization and positive or negative aspects of these procedures, the legislation process still remains an open issue, because neither legislators themselves nor addressees are satisfied with the quality of laws. In this study legal techniques is discussed as one of possible factors of efficiency of law, the definitions of legal and legislative techniques, the object and goals of them are proposed. The study also focuses on the present legal techniques of the legislators of the Republic of Lithuania, the analysis of the legislators' attitude and evaluation of the present laws quality. After developing the main negative aspects of Lithuanian laws, the possible means and ways of achieving a logical, clear and exact law are proposed.

Legal Techniques and Quality of Laws In this study the author analyses the level of legal techniques and quality of present laws of the Republic of Lithuania. Everyone who deals with legislation, application, systemization of law, fells the need of management of the legal techniques. Though there are many debates about legislation, application, systemization and positive or negative aspects of these procedures, the legislation process still remains an open issue, because neither legislators themselves nor addressees are satisfied with the quality of laws. In this study legal techniques is discussed as one of possible factors of efficiency of law, the definitions of legal and legislative techniques, the object and goals of them are proposed. The study also focuses on the present legal techniques of the legislators of the Republic of Lithuania, the analysis of the legislators' attitude and evaluation of the present laws quality. After developing the main negative aspects of Lithuanian laws, the possible means and ways of achieving a logical, clear and exact law are proposed.

SUMMARY Democratic elections - is a very important citizens participation fonn in administration of the statė, Aš well aš a crucial factor in the formation of the representative institutions. Elections can not be democratic and their results legitimate and lawful, if elections are conducted without considering democratic principais and procedures of elections, which are Consolidated in the Constitution. Legislators have a duty to enshrine a system of elections, determine a procedure of elections, which includes: registration of candidates, agitation, procedure of voting, calculating votes, disputes solving, regulation of other elections relations. Legislators have a duty to act in conformity with Constitution. He can not refute, skew, restrict universal and eąual right to nor provide legal basis for other subjects to act in that way. If ignored, it would negate sovereign power of the State. There iš one permanent supreme statė institution for organizing and conducting elections and referendums provided in the Constitution of the Republic of Lithuania- the Central Electoral Committee. Tasks of the Central Electoral Committee are aš follows: 1) to organize and conduct parliamentary, presidential and municipal elections (hereinafter referred to aš elections") and referendums; and to ensure that elections and referendums would be hold adhering to the principles of democratic elections, enshrined in the Constitution and laws of the Republic of Lithuania; 2) in the manner and forms prescribed by law, to control financing of political, political campaigns. Committees work consolidates its Constitutional purpose, principais of its organization and competence. Harmonization of election laws enables the implementation of all these features. Thus, while analyzing Central Electoral Committee it iš import to point: 1. The Committee iš enshrined in the Constitution; 2. Constitutional Court made a conclusion- that the - Committee iš main and universal in that point of view, that it can not be negated by "specialized" Presidential Electoral Committee, which was founded in 1993 for one purpose- to organize Elections Of the President. When discharging its functions and making decisions on issues within its competence, the Central Electoral Committee iš independent. No institution officer or may issue mandatory instructions regarding the making of the decision that iš within the competence of the Central Electoral Committee.

SUMMARY Democratic elections - is a very important citizens participation fonn in administration of the statė, Aš well aš a crucial factor in the formation of the representative institutions. Elections can not be democratic and their results legitimate and lawful, if elections are conducted without considering democratic principais and procedures of elections, which are Consolidated in the Constitution. Legislators have a duty to enshrine a system of elections, determine a procedure of elections, which includes: registration of candidates, agitation, procedure of voting, calculating votes, disputes solving, regulation of other elections relations. Legislators have a duty to act in conformity with Constitution. He can not refute, skew, restrict universal and eąual right to nor provide legal basis for other subjects to act in that way. If ignored, it would negate sovereign power of the State. There iš one permanent supreme statė institution for organizing and conducting elections and referendums provided in the Constitution of the Republic of Lithuania- the Central Electoral Committee. Tasks of the Central Electoral Committee are aš follows: 1) to organize and conduct parliamentary, presidential and municipal elections (hereinafter referred to aš elections") and referendums; and to ensure that elections and referendums would be hold adhering to the principles of democratic elections, enshrined in the Constitution and laws of the Republic of Lithuania; 2) in the manner and forms prescribed by law, to control financing of political, political campaigns. Committees work consolidates its Constitutional purpose, principais of its organization and competence. Harmonization of election laws enables the implementation of all these features. Thus, while analyzing Central Electoral Committee it iš import to point: 1. The Committee iš enshrined in the Constitution; 2. Constitutional Court made a conclusion- that the - Committee iš main and universal in that point of view, that it can not be negated by "specialized" Presidential Electoral Committee, which was founded in 1993 for one purpose- to organize Elections Of the President. When discharging its functions and making decisions on issues within its competence, the Central Electoral Committee iš independent. No institution officer or may issue mandatory instructions regarding the making of the decision that iš within the competence of the Central Electoral Committee.

SUMMARY Democratic elections - is a very important citizens participation fonn in administration of the statė, Aš well aš a crucial factor in the formation of the representative institutions. Elections can not be democratic and their results legitimate and lawful, if elections are conducted without considering democratic principais and procedures of elections, which are Consolidated in the Constitution. Legislators have a duty to enshrine a system of elections, determine a procedure of elections, which includes: registration of candidates, agitation, procedure of voting, calculating votes, disputes solving, regulation of other elections relations. Legislators have a duty to act in conformity with Constitution. He can not refute, skew, restrict universal and eąual right to nor provide legal basis for other subjects to act in that way. If ignored, it would negate sovereign power of the State. There iš one permanent supreme statė institution for organizing and conducting elections and referendums provided in the Constitution of the Republic of Lithuania- the Central Electoral Committee. Tasks of the Central Electoral Committee are aš follows: 1) to organize and conduct parliamentary, presidential and municipal elections (hereinafter referred to aš elections") and referendums; and to ensure that elections and referendums would be hold adhering to the principles of democratic elections, enshrined in the Constitution and laws of the Republic of Lithuania; 2) in the manner and forms prescribed by law, to control financing of political, political campaigns. Committees work consolidates its Constitutional purpose, principais of its organization and competence. Harmonization of election laws enables the implementation of all these features. Thus, while analyzing Central Electoral Committee it iš import to point: 1. The Committee iš enshrined in the Constitution; 2. Constitutional Court made a conclusion- that the - Committee iš main and universal in that point of view, that it can not be negated by "specialized" Presidential Electoral Committee, which was founded in 1993 for one purpose- to organize Elections Of the President. When discharging its functions and making decisions on issues within its competence, the Central Electoral Committee iš independent. No institution officer or may issue mandatory instructions regarding the making of the decision that iš within the competence of the Central Electoral Committee.

SUMMARY Democratic elections - is a very important citizens participation fonn in administration of the statė, Aš well aš a crucial factor in the formation of the representative institutions. Elections can not be democratic and their results legitimate and lawful, if elections are conducted without considering democratic principais and procedures of elections, which are Consolidated in the Constitution. Legislators have a duty to enshrine a system of elections, determine a procedure of elections, which includes: registration of candidates, agitation, procedure of voting, calculating votes, disputes solving, regulation of other elections relations. Legislators have a duty to act in conformity with Constitution. He can not refute, skew, restrict universal and eąual right to nor provide legal basis for other subjects to act in that way. If ignored, it would negate sovereign power of the State. There iš one permanent supreme statė institution for organizing and conducting elections and referendums provided in the Constitution of the Republic of Lithuania- the Central Electoral Committee. Tasks of the Central Electoral Committee are aš follows: 1) to organize and conduct parliamentary, presidential and municipal elections (hereinafter referred to aš elections") and referendums; and to ensure that elections and referendums would be hold adhering to the principles of democratic elections, enshrined in the Constitution and laws of the Republic of Lithuania; 2) in the manner and forms prescribed by law, to control financing of political, political campaigns. Committees work consolidates its Constitutional purpose, principais of its organization and competence. Harmonization of election laws enables the implementation of all these features. Thus, while analyzing Central Electoral Committee it iš import to point: 1. The Committee iš enshrined in the Constitution; 2. Constitutional Court made a conclusion- that the - Committee iš main and universal in that point of view, that it can not be negated by "specialized" Presidential Electoral Committee, which was founded in 1993 for one purpose- to organize Elections Of the President. When discharging its functions and making decisions on issues within its competence, the Central Electoral Committee iš independent. No institution officer or may issue mandatory instructions regarding the making of the decision that iš within the competence of the Central Electoral Committee.

The legal status of the trade unions SUMMARY The legal status of the trade unions is essential not only in its capacity of an independent body or the one of an employees representative but also as to an organization that affects the legislative acts issuance and participates in the political process. The opening part of this paper covers this topic's actuality, originality and novelty, its main objective, research domain and methods and the literature referred to. The paper is comprised of three parts: 1. The Trade Union Status; 2. The Trade union Status in relation to collective labor; 3. The trade Union Status in relation to individual labor. The first part consists of six sections. It is important to discuss in short the evolution of a trade union legal status using historical methodology and comparing the changes of this organization's status both in Lithuania and internationally. The freedom of associations recognized internationally as one the major principles is affirmed in the fundamental legislative act of Lithuania – the Constitution of Lithuania - which forms the basis to set up trade unions. In order to outline this topic the analysis of the concept and main characteristics elaborates on the organization's status and place in the labor law system. Founding and registration procedures drawbacks as well as regulations' inconsistencies are also covered by this analysis. Since the trade unions being a juridical organization with limited civil responsibilities dispose of their property, the issue of property disbursement after the restoration of Lithuanian independence is no less important. It is also necessary to compare the trade unions to the labor councils that are alternative employee representative body within an enterprise/company. The second part consists of three sections. The social partnership and its influence on the trade unions are analyzed in this part. The differences in the trade union status at the level of enterprise and above; the problems that arise in the process of defining the parties in collective talks, agreements and disputes as well as who has the right to announce a strike and what is the difference between the roles of trade unions and the labor councils – these are the issues of the second part. The third part consists of four sections. The analysis of the trade union status in the individual labor partnership is presented in this part. It is stated that the trade union is not only a representative of the employees but also an independent body enabled to be a plaintiff and a defendant in the court of justice. Also, analyzed are the guarantees given to members of the trade union elected bodies, the special role of these members, and the growing status of the trade union from the employers' and public viewpoints.

The legal status of the trade unions SUMMARY The legal status of the trade unions is essential not only in its capacity of an independent body or the one of an employees representative but also as to an organization that affects the legislative acts issuance and participates in the political process. The opening part of this paper covers this topic's actuality, originality and novelty, its main objective, research domain and methods and the literature referred to. The paper is comprised of three parts: 1. The Trade Union Status; 2. The Trade union Status in relation to collective labor; 3. The trade Union Status in relation to individual labor. The first part consists of six sections. It is important to discuss in short the evolution of a trade union legal status using historical methodology and comparing the changes of this organization's status both in Lithuania and internationally. The freedom of associations recognized internationally as one the major principles is affirmed in the fundamental legislative act of Lithuania – the Constitution of Lithuania - which forms the basis to set up trade unions. In order to outline this topic the analysis of the concept and main characteristics elaborates on the organization's status and place in the labor law system. Founding and registration procedures drawbacks as well as regulations' inconsistencies are also covered by this analysis. Since the trade unions being a juridical organization with limited civil responsibilities dispose of their property, the issue of property disbursement after the restoration of Lithuanian independence is no less important. It is also necessary to compare the trade unions to the labor councils that are alternative employee representative body within an enterprise/company. The second part consists of three sections. The social partnership and its influence on the trade unions are analyzed in this part. The differences in the trade union status at the level of enterprise and above; the problems that arise in the process of defining the parties in collective talks, agreements and disputes as well as who has the right to announce a strike and what is the difference between the roles of trade unions and the labor councils – these are the issues of the second part. The third part consists of four sections. The analysis of the trade union status in the individual labor partnership is presented in this part. It is stated that the trade union is not only a representative of the employees but also an independent body enabled to be a plaintiff and a defendant in the court of justice. Also, analyzed are the guarantees given to members of the trade union elected bodies, the special role of these members, and the growing status of the trade union from the employers' and public viewpoints.

The legal status of the trade unions SUMMARY The legal status of the trade unions is essential not only in its capacity of an independent body or the one of an employees representative but also as to an organization that affects the legislative acts issuance and participates in the political process. The opening part of this paper covers this topic's actuality, originality and novelty, its main objective, research domain and methods and the literature referred to. The paper is comprised of three parts: 1. The Trade Union Status; 2. The Trade union Status in relation to collective labor; 3. The trade Union Status in relation to individual labor. The first part consists of six sections. It is important to discuss in short the evolution of a trade union legal status using historical methodology and comparing the changes of this organization's status both in Lithuania and internationally. The freedom of associations recognized internationally as one the major principles is affirmed in the fundamental legislative act of Lithuania – the Constitution of Lithuania - which forms the basis to set up trade unions. In order to outline this topic the analysis of the concept and main characteristics elaborates on the organization's status and place in the labor law system. Founding and registration procedures drawbacks as well as regulations' inconsistencies are also covered by this analysis. Since the trade unions being a juridical organization with limited civil responsibilities dispose of their property, the issue of property disbursement after the restoration of Lithuanian independence is no less important. It is also necessary to compare the trade unions to the labor councils that are alternative employee representative body within an enterprise/company. The second part consists of three sections. The social partnership and its influence on the trade unions are analyzed in this part. The differences in the trade union status at the level of enterprise and above; the problems that arise in the process of defining the parties in collective talks, agreements and disputes as well as who has the right to announce a strike and what is the difference between the roles of trade unions and the labor councils – these are the issues of the second part. The third part consists of four sections. The analysis of the trade union status in the individual labor partnership is presented in this part. It is stated that the trade union is not only a representative of the employees but also an independent body enabled to be a plaintiff and a defendant in the court of justice. Also, analyzed are the guarantees given to members of the trade union elected bodies, the special role of these members, and the growing status of the trade union from the employers' and public viewpoints.

The legal status of the trade unions SUMMARY The legal status of the trade unions is essential not only in its capacity of an independent body or the one of an employees representative but also as to an organization that affects the legislative acts issuance and participates in the political process. The opening part of this paper covers this topic's actuality, originality and novelty, its main objective, research domain and methods and the literature referred to. The paper is comprised of three parts: 1. The Trade Union Status; 2. The Trade union Status in relation to collective labor; 3. The trade Union Status in relation to individual labor. The first part consists of six sections. It is important to discuss in short the evolution of a trade union legal status using historical methodology and comparing the changes of this organization's status both in Lithuania and internationally. The freedom of associations recognized internationally as one the major principles is affirmed in the fundamental legislative act of Lithuania – the Constitution of Lithuania - which forms the basis to set up trade unions. In order to outline this topic the analysis of the concept and main characteristics elaborates on the organization's status and place in the labor law system. Founding and registration procedures drawbacks as well as regulations' inconsistencies are also covered by this analysis. Since the trade unions being a juridical organization with limited civil responsibilities dispose of their property, the issue of property disbursement after the restoration of Lithuanian independence is no less important. It is also necessary to compare the trade unions to the labor councils that are alternative employee representative body within an enterprise/company. The second part consists of three sections. The social partnership and its influence on the trade unions are analyzed in this part. The differences in the trade union status at the level of enterprise and above; the problems that arise in the process of defining the parties in collective talks, agreements and disputes as well as who has the right to announce a strike and what is the difference between the roles of trade unions and the labor councils – these are the issues of the second part. The third part consists of four sections. The analysis of the trade union status in the individual labor partnership is presented in this part. It is stated that the trade union is not only a representative of the employees but also an independent body enabled to be a plaintiff and a defendant in the court of justice. Also, analyzed are the guarantees given to members of the trade union elected bodies, the special role of these members, and the growing status of the trade union from the employers' and public viewpoints.