Suchergebnisse

In this thesis there are analyzed aspects how changes person physical and legal entity status, after judicial conviction is entering into force in respect of the Republic of Lithuania, when person is designated by criminal penalty. Analyzing changes of single person`s legal status there were studied laws and regulations of the Republic of Lithuania that govern the enforcement of penalties. There were analyzed other literature about enforcement of penalties. There were investigated legislation, legal literature of Russia, Germany, Latvia, Sweden, England and international laws. Status of convicted person concludes person`s general legal position, special rights and obligations that are determined by legislation and court conviction. The specific situation of convicted person depends on general and special rights and obligations of the convict. Status of convicted person most depends on the type of criminal punishment. Persons, that are punished for the penalties that are unrelated with imprisonment in many cases provided in laws implement the same rights in the order as the persons who are not been convicted. Penalty of imprisonment has the greatest influence on a person's legal situation. As heavier is criminal punishment for person, the person has more limited individual rights and freedom, and there are emerging more legal duties. Convicted legal person may also use general and specific rights of the convicted person and shall exercise general and specific duties. But has no possibilities to influence their legal status at the penalty time. The convict at the penalty time can affect his legal situation in the cases when well-behaved convict shows initiative, works, learns he may be granted by incentive measures, which may improve the legal position of the convicted, but in cases when the convicted person violates the prohibitions or fails mandatory duties of convict can be imposed by disciplinary sanctions, which worsens the situation of convict person depriving or limiting possibilities to use the specific rights.

In this thesis there are analyzed aspects how changes person physical and legal entity status, after judicial conviction is entering into force in respect of the Republic of Lithuania, when person is designated by criminal penalty. Analyzing changes of single person`s legal status there were studied laws and regulations of the Republic of Lithuania that govern the enforcement of penalties. There were analyzed other literature about enforcement of penalties. There were investigated legislation, legal literature of Russia, Germany, Latvia, Sweden, England and international laws. Status of convicted person concludes person`s general legal position, special rights and obligations that are determined by legislation and court conviction. The specific situation of convicted person depends on general and special rights and obligations of the convict. Status of convicted person most depends on the type of criminal punishment. Persons, that are punished for the penalties that are unrelated with imprisonment in many cases provided in laws implement the same rights in the order as the persons who are not been convicted. Penalty of imprisonment has the greatest influence on a person's legal situation. As heavier is criminal punishment for person, the person has more limited individual rights and freedom, and there are emerging more legal duties. Convicted legal person may also use general and specific rights of the convicted person and shall exercise general and specific duties. But has no possibilities to influence their legal status at the penalty time. The convict at the penalty time can affect his legal situation in the cases when well-behaved convict shows initiative, works, learns he may be granted by incentive measures, which may improve the legal position of the convicted, but in cases when the convicted person violates the prohibitions or fails mandatory duties of convict can be imposed by disciplinary sanctions, which worsens the situation of convict person depriving or limiting possibilities to use the specific rights.

This study analyses the most important international legal status questions concerning Tibet and the Peoples Republic of China prior to 1949 m. invasion and the aftermath. The author takes a brief look at the international legal status of Tibet prior to the formentioned invasion and a diligent study of the most important periods of the historical development of Tibet and its international status, through analysing the most important international treaties, legal doctrine and other documents. Also the author acknowledges the current struggle of Tibet and it's people to regain independance or at least a workable, suitable for tibetans and legitimate autonomous status. The author also tries to take in account the actions and passiveness of international community and United Nations organization concering this issue. In this study it is shown, that the international community doesn't acknowledge the invasion of Tibet as opposing to the international laws and principles, however no real action is taken, therefore leaving the status of Tibet a very delicate matter where all possibilities have to be considered. Author is aiming to define the current situation in the world policy on the matter of Tibet, also the legal and current issues of Tibetan sovereignity, proving that the nation of Tibet is still in full sovereignity and is being occupied only in territorial conflict. Some of the most valid current problems of the legal status of Tobet are also discussed by the author. In particular, the duality of the international legal status of Tibet. Defining the dual and condradictory status of Tibet is one of the main goals of this paper. The delicacy and the complicated manner of the situation (taking in account political and military factors) is suggesting that until there is found a political will to act according to the international law, the status of Tibet has to be considered with utmost awereness and carefulness, because direct actions of separate countries may lead to even more dramatic and serious situations in local or global areas.

This study analyses the most important international legal status questions concerning Tibet and the Peoples Republic of China prior to 1949 m. invasion and the aftermath. The author takes a brief look at the international legal status of Tibet prior to the formentioned invasion and a diligent study of the most important periods of the historical development of Tibet and its international status, through analysing the most important international treaties, legal doctrine and other documents. Also the author acknowledges the current struggle of Tibet and it's people to regain independance or at least a workable, suitable for tibetans and legitimate autonomous status. The author also tries to take in account the actions and passiveness of international community and United Nations organization concering this issue. In this study it is shown, that the international community doesn't acknowledge the invasion of Tibet as opposing to the international laws and principles, however no real action is taken, therefore leaving the status of Tibet a very delicate matter where all possibilities have to be considered. Author is aiming to define the current situation in the world policy on the matter of Tibet, also the legal and current issues of Tibetan sovereignity, proving that the nation of Tibet is still in full sovereignity and is being occupied only in territorial conflict. Some of the most valid current problems of the legal status of Tobet are also discussed by the author. In particular, the duality of the international legal status of Tibet. Defining the dual and condradictory status of Tibet is one of the main goals of this paper. The delicacy and the complicated manner of the situation (taking in account political and military factors) is suggesting that until there is found a political will to act according to the international law, the status of Tibet has to be considered with utmost awereness and carefulness, because direct actions of separate countries may lead to even more dramatic and serious situations in local or global areas.

The thesis addresses legal status of police officers by scrutinizing efficiency of the institution, identifying the key determinants of the efficiency and modeling legal measures that would allow prompt reaction to the unstable environment of the police service. Efficiency of Legal Status is analyzed via assessment of elements of the legal status and classification of those into four correlative segments. The work comprises an eight year evolution of the efficiency, its sociological indexes in police services exercising patrolling of public places, control of traffic safety and protection of secured objects. The thesis evaluates effects of social environment (community) and political and economic factors upon efficiency of legal status in general and, by scrutinizing legal regulation in each segment individually, identifies faults and shortcomings in the efficiency and evaluates readiness of police officers to exercise their functions by comparison of training programs for primary pack police officers in Lithuania, Ireland and Finland. The thesis ends with a range of proposals on legal regulation of individual segments of the legal status that would allow enhancement of efficiency of legal status and on compensatory mechanisms to maintain restored efficiency of legal status. Conclusions of the survey reveal that the legal status of police officers regulated in accordance with positivistic legal theories is inefficient and neither meets demands of police officers nor the needs of public. Modern approach to legal status has to be grounded by scientific categories of law, management and sociology that would allow implementation of new theoretical and practical paradigms.

The thesis addresses legal status of police officers by scrutinizing efficiency of the institution, identifying the key determinants of the efficiency and modeling legal measures that would allow prompt reaction to the unstable environment of the police service. Efficiency of Legal Status is analyzed via assessment of elements of the legal status and classification of those into four correlative segments. The work comprises an eight year evolution of the efficiency, its sociological indexes in police services exercising patrolling of public places, control of traffic safety and protection of secured objects. The thesis evaluates effects of social environment (community) and political and economic factors upon efficiency of legal status in general and, by scrutinizing legal regulation in each segment individually, identifies faults and shortcomings in the efficiency and evaluates readiness of police officers to exercise their functions by comparison of training programs for primary pack police officers in Lithuania, Ireland and Finland. The thesis ends with a range of proposals on legal regulation of individual segments of the legal status that would allow enhancement of efficiency of legal status and on compensatory mechanisms to maintain restored efficiency of legal status. Conclusions of the survey reveal that the legal status of police officers regulated in accordance with positivistic legal theories is inefficient and neither meets demands of police officers nor the needs of public. Modern approach to legal status has to be grounded by scientific categories of law, management and sociology that would allow implementation of new theoretical and practical paradigms.

Human right to freedom is a fundamental, inherent, constitutional right. It is protected by the Constitution of the Republic of Lithuania, the laws and the international character of the legislation, such as the European Convention on Human Rights. That legislation not only states but also indicate on what basis, and the manner in which state authorities may be limited. Supervision measure is temporary legal custody to a prison term. On pre-trial stage, only one participant in the criminal process may be arrested - the suspect. A person becomes a suspect when he is detained suspected, that he made an offense, or heard about the act, which act he is suspected, or when summoned to the hearing when it is drawn up on suspicion. It is also when the person absconded and his whereabouts are unknown, it is suspected or recognized as a prosecutor has ordered or investigating judge has ordered; and when it is satisfied in the special request for the witness to make him under suspicion. At the becoming as a suspect, at the same time a person can be arrested. From the moment of arrest the suspect becomes ,,being arrested'', and acquire some specific rights that exist in this pre-trial supervision measures in the appointment. The first right within 48 hours to be delivered to the competent investigating judge for questioning the validity of the arrest, which itself contains two elements: the immediate delivery and that only an independent and impartial judge can address the issues of detention. After the adversary he acquires the rights: to know the grounds of arrest and the investigation materials, which are based on the basics. Informed about it, the suspect may effectively exercise its right to give explanations and comments on the feasibility and legality of detention, to provide relevant articles and documents. ,,Being arrested'' suspect gets some legal options of non-interest in the legitimacy of the arrest: right to choose their own persons, and to inform them about the arrest, or ask the prosecutor about the unconscious, as well as the right to ask a prosecutor to take care of his minor children and property. When investigating judge has ordered the allocation of the detention, the arrested suspect has the last opportunity to avoid pre-trial detention - appeal against the ruling. This right is one of the elements of habeas corpus right, contained by Convention. If ,,being arrested'' suspect order don't give an appeal, or his appeal is rejected, he becomes an ,,arrested'' suspect. It' status implements its own, as the suspect's rights, but they acquire some certain specificity: the right of defense of the essential aspects - the arrested suspect haves the right to representation and participation is necessary legal assistance being, and the opportunity to negotiate with him without outsiders. Criminal Procedure Act limited the arrested suspects right at any time of the pre-trial investigation get the pretrial investigations documents, and to provide a copy, as well as the right of appeal to the competent officials of the decisions and actions. Meanwhile, the right to make a significant objects and documents is usually implemented through the law to apply to the prosecutor of the proceedings and the execution of the necessary legal assistance participation. Arrested suspect has some specific rights, which the usual suspect doesn't have: the right to legal proceedings within a reasonable time, which relates to the unreasonably long detention inadmissibility, the right to ask the court to check the lawfulness of detention periodically (the second element of habeas corpus right), and the right to compensation for unlawful arrest, and others. It should be noted that only a small part of ,,being arrested'' suspects rights, which doesn't have usual suspect, is enshrined in the CPA. Many of them are under the Convention or is apparent from the provisions of the European Court of Human Rights.

Human right to freedom is a fundamental, inherent, constitutional right. It is protected by the Constitution of the Republic of Lithuania, the laws and the international character of the legislation, such as the European Convention on Human Rights. That legislation not only states but also indicate on what basis, and the manner in which state authorities may be limited. Supervision measure is temporary legal custody to a prison term. On pre-trial stage, only one participant in the criminal process may be arrested - the suspect. A person becomes a suspect when he is detained suspected, that he made an offense, or heard about the act, which act he is suspected, or when summoned to the hearing when it is drawn up on suspicion. It is also when the person absconded and his whereabouts are unknown, it is suspected or recognized as a prosecutor has ordered or investigating judge has ordered; and when it is satisfied in the special request for the witness to make him under suspicion. At the becoming as a suspect, at the same time a person can be arrested. From the moment of arrest the suspect becomes ,,being arrested'', and acquire some specific rights that exist in this pre-trial supervision measures in the appointment. The first right within 48 hours to be delivered to the competent investigating judge for questioning the validity of the arrest, which itself contains two elements: the immediate delivery and that only an independent and impartial judge can address the issues of detention. After the adversary he acquires the rights: to know the grounds of arrest and the investigation materials, which are based on the basics. Informed about it, the suspect may effectively exercise its right to give explanations and comments on the feasibility and legality of detention, to provide relevant articles and documents. ,,Being arrested'' suspect gets some legal options of non-interest in the legitimacy of the arrest: right to choose their own persons, and to inform them about the arrest, or ask the prosecutor about the unconscious, as well as the right to ask a prosecutor to take care of his minor children and property. When investigating judge has ordered the allocation of the detention, the arrested suspect has the last opportunity to avoid pre-trial detention - appeal against the ruling. This right is one of the elements of habeas corpus right, contained by Convention. If ,,being arrested'' suspect order don't give an appeal, or his appeal is rejected, he becomes an ,,arrested'' suspect. It' status implements its own, as the suspect's rights, but they acquire some certain specificity: the right of defense of the essential aspects - the arrested suspect haves the right to representation and participation is necessary legal assistance being, and the opportunity to negotiate with him without outsiders. Criminal Procedure Act limited the arrested suspects right at any time of the pre-trial investigation get the pretrial investigations documents, and to provide a copy, as well as the right of appeal to the competent officials of the decisions and actions. Meanwhile, the right to make a significant objects and documents is usually implemented through the law to apply to the prosecutor of the proceedings and the execution of the necessary legal assistance participation. Arrested suspect has some specific rights, which the usual suspect doesn't have: the right to legal proceedings within a reasonable time, which relates to the unreasonably long detention inadmissibility, the right to ask the court to check the lawfulness of detention periodically (the second element of habeas corpus right), and the right to compensation for unlawful arrest, and others. It should be noted that only a small part of ,,being arrested'' suspects rights, which doesn't have usual suspect, is enshrined in the CPA. Many of them are under the Convention or is apparent from the provisions of the European Court of Human Rights.

Human right to freedom is a fundamental, inherent, constitutional right. It is protected by the Constitution of the Republic of Lithuania, the laws and the international character of the legislation, such as the European Convention on Human Rights. That legislation not only states but also indicate on what basis, and the manner in which state authorities may be limited. Supervision measure is temporary legal custody to a prison term. On pre-trial stage, only one participant in the criminal process may be arrested - the suspect. A person becomes a suspect when he is detained suspected, that he made an offense, or heard about the act, which act he is suspected, or when summoned to the hearing when it is drawn up on suspicion. It is also when the person absconded and his whereabouts are unknown, it is suspected or recognized as a prosecutor has ordered or investigating judge has ordered; and when it is satisfied in the special request for the witness to make him under suspicion. At the becoming as a suspect, at the same time a person can be arrested. From the moment of arrest the suspect becomes ,,being arrested'', and acquire some specific rights that exist in this pre-trial supervision measures in the appointment. The first right within 48 hours to be delivered to the competent investigating judge for questioning the validity of the arrest, which itself contains two elements: the immediate delivery and that only an independent and impartial judge can address the issues of detention. After the adversary he acquires the rights: to know the grounds of arrest and the investigation materials, which are based on the basics. Informed about it, the suspect may effectively exercise its right to give explanations and comments on the feasibility and legality of detention, to provide relevant articles and documents. ,,Being arrested'' suspect gets some legal options of non-interest in the legitimacy of the arrest: right to choose their own persons, and to inform them about the arrest, or ask the prosecutor about the unconscious, as well as the right to ask a prosecutor to take care of his minor children and property. When investigating judge has ordered the allocation of the detention, the arrested suspect has the last opportunity to avoid pre-trial detention - appeal against the ruling. This right is one of the elements of habeas corpus right, contained by Convention. If ,,being arrested'' suspect order don't give an appeal, or his appeal is rejected, he becomes an ,,arrested'' suspect. It' status implements its own, as the suspect's rights, but they acquire some certain specificity: the right of defense of the essential aspects - the arrested suspect haves the right to representation and participation is necessary legal assistance being, and the opportunity to negotiate with him without outsiders. Criminal Procedure Act limited the arrested suspects right at any time of the pre-trial investigation get the pretrial investigations documents, and to provide a copy, as well as the right of appeal to the competent officials of the decisions and actions. Meanwhile, the right to make a significant objects and documents is usually implemented through the law to apply to the prosecutor of the proceedings and the execution of the necessary legal assistance participation. Arrested suspect has some specific rights, which the usual suspect doesn't have: the right to legal proceedings within a reasonable time, which relates to the unreasonably long detention inadmissibility, the right to ask the court to check the lawfulness of detention periodically (the second element of habeas corpus right), and the right to compensation for unlawful arrest, and others. It should be noted that only a small part of ,,being arrested'' suspects rights, which doesn't have usual suspect, is enshrined in the CPA. Many of them are under the Convention or is apparent from the provisions of the European Court of Human Rights.

Human right to freedom is a fundamental, inherent, constitutional right. It is protected by the Constitution of the Republic of Lithuania, the laws and the international character of the legislation, such as the European Convention on Human Rights. That legislation not only states but also indicate on what basis, and the manner in which state authorities may be limited. Supervision measure is temporary legal custody to a prison term. On pre-trial stage, only one participant in the criminal process may be arrested - the suspect. A person becomes a suspect when he is detained suspected, that he made an offense, or heard about the act, which act he is suspected, or when summoned to the hearing when it is drawn up on suspicion. It is also when the person absconded and his whereabouts are unknown, it is suspected or recognized as a prosecutor has ordered or investigating judge has ordered; and when it is satisfied in the special request for the witness to make him under suspicion. At the becoming as a suspect, at the same time a person can be arrested. From the moment of arrest the suspect becomes ,,being arrested'', and acquire some specific rights that exist in this pre-trial supervision measures in the appointment. The first right within 48 hours to be delivered to the competent investigating judge for questioning the validity of the arrest, which itself contains two elements: the immediate delivery and that only an independent and impartial judge can address the issues of detention. After the adversary he acquires the rights: to know the grounds of arrest and the investigation materials, which are based on the basics. Informed about it, the suspect may effectively exercise its right to give explanations and comments on the feasibility and legality of detention, to provide relevant articles and documents. ,,Being arrested'' suspect gets some legal options of non-interest in the legitimacy of the arrest: right to choose their own persons, and to inform them about the arrest, or ask the prosecutor about the unconscious, as well as the right to ask a prosecutor to take care of his minor children and property. When investigating judge has ordered the allocation of the detention, the arrested suspect has the last opportunity to avoid pre-trial detention - appeal against the ruling. This right is one of the elements of habeas corpus right, contained by Convention. If ,,being arrested'' suspect order don't give an appeal, or his appeal is rejected, he becomes an ,,arrested'' suspect. It' status implements its own, as the suspect's rights, but they acquire some certain specificity: the right of defense of the essential aspects - the arrested suspect haves the right to representation and participation is necessary legal assistance being, and the opportunity to negotiate with him without outsiders. Criminal Procedure Act limited the arrested suspects right at any time of the pre-trial investigation get the pretrial investigations documents, and to provide a copy, as well as the right of appeal to the competent officials of the decisions and actions. Meanwhile, the right to make a significant objects and documents is usually implemented through the law to apply to the prosecutor of the proceedings and the execution of the necessary legal assistance participation. Arrested suspect has some specific rights, which the usual suspect doesn't have: the right to legal proceedings within a reasonable time, which relates to the unreasonably long detention inadmissibility, the right to ask the court to check the lawfulness of detention periodically (the second element of habeas corpus right), and the right to compensation for unlawful arrest, and others. It should be noted that only a small part of ,,being arrested'' suspects rights, which doesn't have usual suspect, is enshrined in the CPA. Many of them are under the Convention or is apparent from the provisions of the European Court of Human Rights.

Situation of national minorities is analyzed in this final work. Most of modern world states are homogeneous no more for a long time already. That also includes Lithuanian Republic, where there is about 20 per cent of society of non Lithuanian nationality people. The most national minorities in Lithuania and neighbor countries of Latvia and Poland are Russian, Pole, Byelorussian and representatives of other national groups. That is why it is very important those countries to be equally vouched with laws to all citizenry and that effective security policy of national minorities would have been also pursued. The main problem of national minorities is that all legislators often try to delay the enactment of new laws and some adequate institutions are working not so effectively, when political, economical and social conditions change. It is very hard for national minorities to protect one's own rights, because it's difficult to prove the fact of discrimination, moreover, courts are tended to explain the rules, which vouches rights and freedoms, constrictively. The main purpose of this comparison research was to reveal the legal status of present national minorities in Lithuania, Latvia and Poland, to compare enacted rules of those states, which regulate the questions of national minorities and main problems that appear. Finally, the goal was to give recommendations on law and other rules corrections, which could solve those problems. After analyzing the rules of national minorities in neighborhood of Latvia and Poland, we could make a conclusion, that the status of Lithuania's national minorities is fairly regulated by laws, however, there are areas, where it is necessary to fix, improve and initiate new projects of deeds, in order the status of national minorities to be moved on ahead in our society.

Situation of national minorities is analyzed in this final work. Most of modern world states are homogeneous no more for a long time already. That also includes Lithuanian Republic, where there is about 20 per cent of society of non Lithuanian nationality people. The most national minorities in Lithuania and neighbor countries of Latvia and Poland are Russian, Pole, Byelorussian and representatives of other national groups. That is why it is very important those countries to be equally vouched with laws to all citizenry and that effective security policy of national minorities would have been also pursued. The main problem of national minorities is that all legislators often try to delay the enactment of new laws and some adequate institutions are working not so effectively, when political, economical and social conditions change. It is very hard for national minorities to protect one's own rights, because it's difficult to prove the fact of discrimination, moreover, courts are tended to explain the rules, which vouches rights and freedoms, constrictively. The main purpose of this comparison research was to reveal the legal status of present national minorities in Lithuania, Latvia and Poland, to compare enacted rules of those states, which regulate the questions of national minorities and main problems that appear. Finally, the goal was to give recommendations on law and other rules corrections, which could solve those problems. After analyzing the rules of national minorities in neighborhood of Latvia and Poland, we could make a conclusion, that the status of Lithuania's national minorities is fairly regulated by laws, however, there are areas, where it is necessary to fix, improve and initiate new projects of deeds, in order the status of national minorities to be moved on ahead in our society.

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.