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Therefore, in such catholic countries as Lithuania, the euthanasia problem is rather relevant. The liberal world often argues about different forms of death: abortion, capital punishment and euthanasia. Definitely, that's not just finance or policy; it's a human's life. However the case when the human's life collapses and just the heart and brain are functioning is possible. It is very important to find out both what the society's approach and arguments towards euthanasia are and euthanasia legitimacy. Therefore, it is the key issue of this paper. The object of this paper is the euthanasia legitimacy problem. The aims are evaluation of society's approach towards euthanasia and identification of the key euthanasia legitimacy problems. The goals are following: 1. to review and evaluate Lithuanian and global approach towards euthanasia and life, legal regulation; 2. to analyze approaches of different society groups, arguments for and against euthanasia legitimacy; 3. to identify euthanasia legitimacy problems. The Christian culture as well as other cultures acknowledges the exclusive right to the human life. Considering that, the human life is the main value in the international documents, legal European Union documents as well as in the Constitution of the Republic of Lithuania. In addition to that fact, there is no united opinion about euthanasia legitimacy question in the whole Europe. Facts relative to idea that each human is private person with own moral and religious provisions, whether to maintain life or not in the case of critical condition should be considered personally. There are various arguments regarding importance of the following things such as exclusive priority for the human life and human privacy (right to choose). Considering that euthanasia is forbidden in some countries and some of them allow doing that (Netherlands, Belgium, Switzerland, Luxemburg and State of Oregon). Euthanasia is forbidden in Lithuania, but it is possible to meet features of passive voluntary euthanasia in legal acts, where a patient has the right to refuse the treatment. The society is ready to legitimize euthanasia in Lithuania. Acceptance is related to approach to the life. The humans who consider the life as the highest spiritual worth disagree with euthanasia legitimacy and opponents consider the life as biological condition which is created by human (the beginning is pregnancy and end of life is death). The society is minded to accept voluntary euthanasia. The society has to decide on that in the way of referendum. Part of the society would be ready to agree with euthanasia in the hopeless cases. Determination depends on agreement or disagreement with euthanasia. Majority confirms that life is the highest value, but on the other hand that part agrees with euthanasia. Therefore, the society goes round in circles between choice of traditional and postmodern values. Agreement with euthanasia shows that values system transforms rejecting traditional values, ethical provisions and that leads to the system of postmodern values. This fact determines undervaluation of traditional values and norms, different approaches to religious and moral provisions, backsliding from the Church and increasing individuality. Euthanasia legitimacy problems arise due to different society groups approaches. There are many opinions among representatives of different professions, men and women and etc.

Therefore, in such catholic countries as Lithuania, the euthanasia problem is rather relevant. The liberal world often argues about different forms of death: abortion, capital punishment and euthanasia. Definitely, that's not just finance or policy; it's a human's life. However the case when the human's life collapses and just the heart and brain are functioning is possible. It is very important to find out both what the society's approach and arguments towards euthanasia are and euthanasia legitimacy. Therefore, it is the key issue of this paper. The object of this paper is the euthanasia legitimacy problem. The aims are evaluation of society's approach towards euthanasia and identification of the key euthanasia legitimacy problems. The goals are following: 1. to review and evaluate Lithuanian and global approach towards euthanasia and life, legal regulation; 2. to analyze approaches of different society groups, arguments for and against euthanasia legitimacy; 3. to identify euthanasia legitimacy problems. The Christian culture as well as other cultures acknowledges the exclusive right to the human life. Considering that, the human life is the main value in the international documents, legal European Union documents as well as in the Constitution of the Republic of Lithuania. In addition to that fact, there is no united opinion about euthanasia legitimacy question in the whole Europe. Facts relative to idea that each human is private person with own moral and religious provisions, whether to maintain life or not in the case of critical condition should be considered personally. There are various arguments regarding importance of the following things such as exclusive priority for the human life and human privacy (right to choose). Considering that euthanasia is forbidden in some countries and some of them allow doing that (Netherlands, Belgium, Switzerland, Luxemburg and State of Oregon). Euthanasia is forbidden in Lithuania, but it is possible to meet features of passive voluntary euthanasia in legal acts, where a patient has the right to refuse the treatment. The society is ready to legitimize euthanasia in Lithuania. Acceptance is related to approach to the life. The humans who consider the life as the highest spiritual worth disagree with euthanasia legitimacy and opponents consider the life as biological condition which is created by human (the beginning is pregnancy and end of life is death). The society is minded to accept voluntary euthanasia. The society has to decide on that in the way of referendum. Part of the society would be ready to agree with euthanasia in the hopeless cases. Determination depends on agreement or disagreement with euthanasia. Majority confirms that life is the highest value, but on the other hand that part agrees with euthanasia. Therefore, the society goes round in circles between choice of traditional and postmodern values. Agreement with euthanasia shows that values system transforms rejecting traditional values, ethical provisions and that leads to the system of postmodern values. This fact determines undervaluation of traditional values and norms, different approaches to religious and moral provisions, backsliding from the Church and increasing individuality. Euthanasia legitimacy problems arise due to different society groups approaches. There are many opinions among representatives of different professions, men and women and etc.

This article concerns with typical legal provisions, that identifies level, scope and forms of state's involvement in international tax competition, also general legal background, that empowers or, on the opposite – restricts the effects of those provisions or various administrative practices, showing that there are certain criteria, enabling to describe international tax competition not only economically – as harmful or useful, or politically – as fair or unfair, but also legally – i.e. as legal or illegal. It is clear that individual legal provisions, that makes the essence of international tax competition, rarely operates separately and functionality, effectiveness or harmfulness of every preferential tax regime have to be analyzed having in mind all relevant elements that form certain regime, however object of legitimacy test first of all is each separate legal norm. Every of those separately taken norms have to satisfy not only general but also special, i.e. applied only in certain fields of law (administrative, civil, financial, tax etc.), legal criteria for form and substance (for example, to be set and applied by competent authority, non-discriminate, be proportionate etc.), that are set by the national law. Nevertheless, if aforementioned formal requirements are quite clear, their content should be assessed not only from the perspectives of national law or general legal principles, but also in the light of state's international obligations of different origin and legal weight.

This article concerns with typical legal provisions, that identifies level, scope and forms of state's involvement in international tax competition, also general legal background, that empowers or, on the opposite – restricts the effects of those provisions or various administrative practices, showing that there are certain criteria, enabling to describe international tax competition not only economically – as harmful or useful, or politically – as fair or unfair, but also legally – i.e. as legal or illegal. It is clear that individual legal provisions, that makes the essence of international tax competition, rarely operates separately and functionality, effectiveness or harmfulness of every preferential tax regime have to be analyzed having in mind all relevant elements that form certain regime, however object of legitimacy test first of all is each separate legal norm. Every of those separately taken norms have to satisfy not only general but also special, i.e. applied only in certain fields of law (administrative, civil, financial, tax etc.), legal criteria for form and substance (for example, to be set and applied by competent authority, non-discriminate, be proportionate etc.), that are set by the national law. Nevertheless, if aforementioned formal requirements are quite clear, their content should be assessed not only from the perspectives of national law or general legal principles, but also in the light of state's international obligations of different origin and legal weight.

This article concerns with typical legal provisions, that identifies level, scope and forms of state's involvement in international tax competition, also general legal background, that empowers or, on the opposite – restricts the effects of those provisions or various administrative practices, showing that there are certain criteria, enabling to describe international tax competition not only economically – as harmful or useful, or politically – as fair or unfair, but also legally – i.e. as legal or illegal. It is clear that individual legal provisions, that makes the essence of international tax competition, rarely operates separately and functionality, effectiveness or harmfulness of every preferential tax regime have to be analyzed having in mind all relevant elements that form certain regime, however object of legitimacy test first of all is each separate legal norm. Every of those separately taken norms have to satisfy not only general but also special, i.e. applied only in certain fields of law (administrative, civil, financial, tax etc.), legal criteria for form and substance (for example, to be set and applied by competent authority, non-discriminate, be proportionate etc.), that are set by the national law. Nevertheless, if aforementioned formal requirements are quite clear, their content should be assessed not only from the perspectives of national law or general legal principles, but also in the light of state's international obligations of different origin and legal weight.

This article concerns with typical legal provisions, that identifies level, scope and forms of state's involvement in international tax competition, also general legal background, that empowers or, on the opposite – restricts the effects of those provisions or various administrative practices, showing that there are certain criteria, enabling to describe international tax competition not only economically – as harmful or useful, or politically – as fair or unfair, but also legally – i.e. as legal or illegal. It is clear that individual legal provisions, that makes the essence of international tax competition, rarely operates separately and functionality, effectiveness or harmfulness of every preferential tax regime have to be analyzed having in mind all relevant elements that form certain regime, however object of legitimacy test first of all is each separate legal norm. Every of those separately taken norms have to satisfy not only general but also special, i.e. applied only in certain fields of law (administrative, civil, financial, tax etc.), legal criteria for form and substance (for example, to be set and applied by competent authority, non-discriminate, be proportionate etc.), that are set by the national law. Nevertheless, if aforementioned formal requirements are quite clear, their content should be assessed not only from the perspectives of national law or general legal principles, but also in the light of state's international obligations of different origin and legal weight.

Nature and Legitimacy of the Macroprudential Policy This paper analyzes the concept of macroprudential policy by introducing the evolution of its development and legitimation. As the starting point, the economic crisis of 2008 that shocked has been chosen. It was the latest crisis that led to the understanding of the importance of macroprudential policy measures in ensuring financial stability. As a result, at the request of the European Commission the report by the jacques de larosière group of experts not only gave a detailed account of the causes of the global economic crisis but also issued thirty-one recommendations on the basis of which the responsible authorities of the european union and the member states have substantially modernized their systems for the stability of the financial system. The work presents this new regulation and the activities of the bank of Lithuania in the field of macroprudential policy implementation. The first part is devoted to the presentation of macroprudential policies until 2008, while the second half presents the valid and current regulation of macroprudential policy. As a result, there is a clear contrast between the former and the existing legal regulation, not only listing the changes that have taken place in politic.

Nature and Legitimacy of the Macroprudential Policy This paper analyzes the concept of macroprudential policy by introducing the evolution of its development and legitimation. As the starting point, the economic crisis of 2008 that shocked has been chosen. It was the latest crisis that led to the understanding of the importance of macroprudential policy measures in ensuring financial stability. As a result, at the request of the European Commission the report by the jacques de larosière group of experts not only gave a detailed account of the causes of the global economic crisis but also issued thirty-one recommendations on the basis of which the responsible authorities of the european union and the member states have substantially modernized their systems for the stability of the financial system. The work presents this new regulation and the activities of the bank of Lithuania in the field of macroprudential policy implementation. The first part is devoted to the presentation of macroprudential policies until 2008, while the second half presents the valid and current regulation of macroprudential policy. As a result, there is a clear contrast between the former and the existing legal regulation, not only listing the changes that have taken place in politic.

Nature and Legitimacy of the Macroprudential Policy This paper analyzes the concept of macroprudential policy by introducing the evolution of its development and legitimation. As the starting point, the economic crisis of 2008 that shocked has been chosen. It was the latest crisis that led to the understanding of the importance of macroprudential policy measures in ensuring financial stability. As a result, at the request of the European Commission the report by the jacques de larosière group of experts not only gave a detailed account of the causes of the global economic crisis but also issued thirty-one recommendations on the basis of which the responsible authorities of the european union and the member states have substantially modernized their systems for the stability of the financial system. The work presents this new regulation and the activities of the bank of Lithuania in the field of macroprudential policy implementation. The first part is devoted to the presentation of macroprudential policies until 2008, while the second half presents the valid and current regulation of macroprudential policy. As a result, there is a clear contrast between the former and the existing legal regulation, not only listing the changes that have taken place in politic.

Nature and Legitimacy of the Macroprudential Policy This paper analyzes the concept of macroprudential policy by introducing the evolution of its development and legitimation. As the starting point, the economic crisis of 2008 that shocked has been chosen. It was the latest crisis that led to the understanding of the importance of macroprudential policy measures in ensuring financial stability. As a result, at the request of the European Commission the report by the jacques de larosière group of experts not only gave a detailed account of the causes of the global economic crisis but also issued thirty-one recommendations on the basis of which the responsible authorities of the european union and the member states have substantially modernized their systems for the stability of the financial system. The work presents this new regulation and the activities of the bank of Lithuania in the field of macroprudential policy implementation. The first part is devoted to the presentation of macroprudential policies until 2008, while the second half presents the valid and current regulation of macroprudential policy. As a result, there is a clear contrast between the former and the existing legal regulation, not only listing the changes that have taken place in politic.

The purpose of this paper is to analyse legal acts establishing the competence of Constitutional Court of Republic of Lithuania, as well to summarize the constitutional jurisprudence, which reveals the expand of boundaries of constitutional jurisdiction and to dispute main problems of competence of Constitutional Court. The paper is based on analysis of legal acts, decisions of Constitutional Court, juridical publications, articles and other sources. Constitutional Court is the institution implementing the protection of constitutional order, which ensures the supremacy of Constitution and constitutional justice. The competence of Constitutional Court is to review the compatibility of a law with the Constitution. This control includes enactments of Legislature, President and Executive organs. The Constitutional Court also decides on the compatibility of international agreements with the Constitution or the legality of elections and other. There are noticed some changes of limits of jurisdiction in the constitutional doctrine. There has been cases when the Court has decided on the conformity of legal acts with other chapters or priciples of Constitution than it was appealed. Sometimes it was analysed the constitutionality of other enactmens which were not questioned by a petitioner. Boundaries of competence were extended also by deciding on the conformity of legal acts with constitutional laws. Sometimes the object of investigation is invalid acts. Such practise of the Court provocates various discusions. One of sugestions to avoid this practise – to restrict powers of Constitutional Court by forbiding expansive interpretating of tasks and competence of Court. It is important to note that authority of the Court arise from the Constitution. The contraversial decisions of the Constitutional Court are based on interpretion and commentation, but these actions should be more motivated to avoid a violation of the Court's authority. To secure the constitutional protection in the highest level it would be favourable to establish an individual constitutional complaint and an institute of separate opinion of a judge in the constitutional system of Lithaunia, also to consider the possibility to request the European Court of Justice for preliminary decision about the meaning or validity of a particular piece of European Union law to solve the difficulties of interpretation of European Union law.

The purpose of this paper is to analyse legal acts establishing the competence of Constitutional Court of Republic of Lithuania, as well to summarize the constitutional jurisprudence, which reveals the expand of boundaries of constitutional jurisdiction and to dispute main problems of competence of Constitutional Court. The paper is based on analysis of legal acts, decisions of Constitutional Court, juridical publications, articles and other sources. Constitutional Court is the institution implementing the protection of constitutional order, which ensures the supremacy of Constitution and constitutional justice. The competence of Constitutional Court is to review the compatibility of a law with the Constitution. This control includes enactments of Legislature, President and Executive organs. The Constitutional Court also decides on the compatibility of international agreements with the Constitution or the legality of elections and other. There are noticed some changes of limits of jurisdiction in the constitutional doctrine. There has been cases when the Court has decided on the conformity of legal acts with other chapters or priciples of Constitution than it was appealed. Sometimes it was analysed the constitutionality of other enactmens which were not questioned by a petitioner. Boundaries of competence were extended also by deciding on the conformity of legal acts with constitutional laws. Sometimes the object of investigation is invalid acts. Such practise of the Court provocates various discusions. One of sugestions to avoid this practise – to restrict powers of Constitutional Court by forbiding expansive interpretating of tasks and competence of Court. It is important to note that authority of the Court arise from the Constitution. The contraversial decisions of the Constitutional Court are based on interpretion and commentation, but these actions should be more motivated to avoid a violation of the Court's authority. To secure the constitutional protection in the highest level it would be favourable to establish an individual constitutional complaint and an institute of separate opinion of a judge in the constitutional system of Lithaunia, also to consider the possibility to request the European Court of Justice for preliminary decision about the meaning or validity of a particular piece of European Union law to solve the difficulties of interpretation of European Union law.

The purpose of this paper is to analyse legal acts establishing the competence of Constitutional Court of Republic of Lithuania, as well to summarize the constitutional jurisprudence, which reveals the expand of boundaries of constitutional jurisdiction and to dispute main problems of competence of Constitutional Court. The paper is based on analysis of legal acts, decisions of Constitutional Court, juridical publications, articles and other sources. Constitutional Court is the institution implementing the protection of constitutional order, which ensures the supremacy of Constitution and constitutional justice. The competence of Constitutional Court is to review the compatibility of a law with the Constitution. This control includes enactments of Legislature, President and Executive organs. The Constitutional Court also decides on the compatibility of international agreements with the Constitution or the legality of elections and other. There are noticed some changes of limits of jurisdiction in the constitutional doctrine. There has been cases when the Court has decided on the conformity of legal acts with other chapters or priciples of Constitution than it was appealed. Sometimes it was analysed the constitutionality of other enactmens which were not questioned by a petitioner. Boundaries of competence were extended also by deciding on the conformity of legal acts with constitutional laws. Sometimes the object of investigation is invalid acts. Such practise of the Court provocates various discusions. One of sugestions to avoid this practise – to restrict powers of Constitutional Court by forbiding expansive interpretating of tasks and competence of Court. It is important to note that authority of the Court arise from the Constitution. The contraversial decisions of the Constitutional Court are based on interpretion and commentation, but these actions should be more motivated to avoid a violation of the Court's authority. To secure the constitutional protection in the highest level it would be favourable to establish an individual constitutional complaint and an institute of separate opinion of a judge in the constitutional system of Lithaunia, also to consider the possibility to request the European Court of Justice for preliminary decision about the meaning or validity of a particular piece of European Union law to solve the difficulties of interpretation of European Union law.

The purpose of this paper is to analyse legal acts establishing the competence of Constitutional Court of Republic of Lithuania, as well to summarize the constitutional jurisprudence, which reveals the expand of boundaries of constitutional jurisdiction and to dispute main problems of competence of Constitutional Court. The paper is based on analysis of legal acts, decisions of Constitutional Court, juridical publications, articles and other sources. Constitutional Court is the institution implementing the protection of constitutional order, which ensures the supremacy of Constitution and constitutional justice. The competence of Constitutional Court is to review the compatibility of a law with the Constitution. This control includes enactments of Legislature, President and Executive organs. The Constitutional Court also decides on the compatibility of international agreements with the Constitution or the legality of elections and other. There are noticed some changes of limits of jurisdiction in the constitutional doctrine. There has been cases when the Court has decided on the conformity of legal acts with other chapters or priciples of Constitution than it was appealed. Sometimes it was analysed the constitutionality of other enactmens which were not questioned by a petitioner. Boundaries of competence were extended also by deciding on the conformity of legal acts with constitutional laws. Sometimes the object of investigation is invalid acts. Such practise of the Court provocates various discusions. One of sugestions to avoid this practise – to restrict powers of Constitutional Court by forbiding expansive interpretating of tasks and competence of Court. It is important to note that authority of the Court arise from the Constitution. The contraversial decisions of the Constitutional Court are based on interpretion and commentation, but these actions should be more motivated to avoid a violation of the Court's authority. To secure the constitutional protection in the highest level it would be favourable to establish an individual constitutional complaint and an institute of separate opinion of a judge in the constitutional system of Lithaunia, also to consider the possibility to request the European Court of Justice for preliminary decision about the meaning or validity of a particular piece of European Union law to solve the difficulties of interpretation of European Union law.

Legal acts governing bankruptcy legal relationships may be considered amongst the most important legislation that regulates mutual relationships between economic entities under market economy conditions. First of all, bankruptcy of any company is associated with numerous requirements of the creditors, that why liquidation of a bankrupted enterprise makes a direct impact on civil turnover in process of the state. Second, bankruptcy proceedings executed in an intense, effective and economical manner ensure protection not only of the interests of creditors of the enterprise-debtor that is under bankruptcy but also the interests of the enterprise itself and social interests of the state. Complexity of bankruptcy cases' investigation is reasoned by frequent change of legal acts ruling bankruptcy legal relationships, the need to protect public interest, specific structure of bankruptcy procedure. Because of the listed reasons research of bankruptcy procedure becomes extremely vital. The object of this research – bankruptcy legal relationships and specific features of judicial investigation of bankruptcy cases, historical origin, development, legal origin, objectives and the essence of bankruptcy procedures. This research seeks to study in a complex manner specific features of investigation of bankruptcy cases in courts, to detect drawbacks of the existing legal regulations and to make proposals and recommendations for their improvement. Also the author of this research analyses the origin and the development of rudiments of bankruptcy proceedings in the Roman law, evolution of bankruptcy relationships in Middle Ages, New and Modern times. Further the author analyses the concepts of bankruptcy procedure and insolvency, examines the objectives of bankruptcy procedure and possibilities to choose one or another bankruptcy procedure regulation model, specifies the essence of bankruptcy procedure models existing in other foreign countries. Also the author analyses framework of operation of general principles of civil procedure in bankruptcy cases, the legal status of the participants of bankruptcy procedure, deals with the basics of filing a petition to initiate a bankruptcy case, also specific features of preparation for judicial investigation of a bankruptcy case, basis for initiating a bankruptcy case and legal outcomes. Considerable attention is also paid to highlight the basis and peculiarities of the closure of a bankruptcy case when the decision is not taken on the termination of the enterprise.