The work comprises the analysis of similarities and disparities in the field of disciplinary liability in both- the sphere of labour relations and the sphere of civil service. On the grounds of the current legislation- Labour code of the Republic of Lithuania (since the 1st of January 2003) and the Law on the Civil Service (since the year 1999)- this paper tries to draw a clear distinction between these two kinds of legal responsibilities. Otherwise, the other objective of this paper is to try to unveil the similar nature of two legal institutes mentioned above. The work consists of three main parts. The first one is devoted to theoretical legal backgrounds, while the third one is set for the practical application of disciplinary punishments. Afterwards, the ground of legal disciplinary liability is described in the second part of this paper. Some aspects in the field of special liability of specific servants are also mentioned. In conclusion, after reviewing it can be said that legal regulation of disciplinary responsibility of ordinary employees and public officials is almost the same but with some specialties in public sector.
The work comprises the analysis of similarities and disparities in the field of disciplinary liability in both- the sphere of labour relations and the sphere of civil service. On the grounds of the current legislation- Labour code of the Republic of Lithuania (since the 1st of January 2003) and the Law on the Civil Service (since the year 1999)- this paper tries to draw a clear distinction between these two kinds of legal responsibilities. Otherwise, the other objective of this paper is to try to unveil the similar nature of two legal institutes mentioned above. The work consists of three main parts. The first one is devoted to theoretical legal backgrounds, while the third one is set for the practical application of disciplinary punishments. Afterwards, the ground of legal disciplinary liability is described in the second part of this paper. Some aspects in the field of special liability of specific servants are also mentioned. In conclusion, after reviewing it can be said that legal regulation of disciplinary responsibility of ordinary employees and public officials is almost the same but with some specialties in public sector.
The work comprises the analysis of similarities and disparities in the field of disciplinary liability in both- the sphere of labour relations and the sphere of civil service. On the grounds of the current legislation- Labour code of the Republic of Lithuania (since the 1st of January 2003) and the Law on the Civil Service (since the year 1999)- this paper tries to draw a clear distinction between these two kinds of legal responsibilities. Otherwise, the other objective of this paper is to try to unveil the similar nature of two legal institutes mentioned above. The work consists of three main parts. The first one is devoted to theoretical legal backgrounds, while the third one is set for the practical application of disciplinary punishments. Afterwards, the ground of legal disciplinary liability is described in the second part of this paper. Some aspects in the field of special liability of specific servants are also mentioned. In conclusion, after reviewing it can be said that legal regulation of disciplinary responsibility of ordinary employees and public officials is almost the same but with some specialties in public sector.
The work comprises the analysis of similarities and disparities in the field of disciplinary liability in both- the sphere of labour relations and the sphere of civil service. On the grounds of the current legislation- Labour code of the Republic of Lithuania (since the 1st of January 2003) and the Law on the Civil Service (since the year 1999)- this paper tries to draw a clear distinction between these two kinds of legal responsibilities. Otherwise, the other objective of this paper is to try to unveil the similar nature of two legal institutes mentioned above. The work consists of three main parts. The first one is devoted to theoretical legal backgrounds, while the third one is set for the practical application of disciplinary punishments. Afterwards, the ground of legal disciplinary liability is described in the second part of this paper. Some aspects in the field of special liability of specific servants are also mentioned. In conclusion, after reviewing it can be said that legal regulation of disciplinary responsibility of ordinary employees and public officials is almost the same but with some specialties in public sector.
Problems of Tax Legal Liability The Master thesis "Problems of Tax Liability" is divided and examined for obligation of legal tax problems for its point of aspect, purpose, concept and rising problems thus continuing with ways of solution. For this thesis to be properly revealed a doctrine of law is being examined, Case law of Lithuanian Supreme Court, as well Court of Justice of The European Union's and the European Court of Human Rights, international documents and other legal acts. The first part of it reveals it is purpose, meaning and principles for which they are based on applying liability of Legal Tax. Signs of legal tax liability are being withdrawn and therefore analyzed for its regulated law perspective. To continue, main legal tax liability problems are being analyzed in its purpose and importance in every person for their own liberty of law and as well to ensure their legal interest's applying liability of legal tax. The second part of the thesis distinguishes separate problems of tax legal liability. The following problems are analyzed: application of the limitation period for tax liability; interpretation of tax laws; selection of sanctions for breaches of tax laws and application of the "non bis in idem principle"; the problem of the subjective side of tax liability; the problem of imposing economic sanctions as a means of enforcing liability for breaches of tax law; the fault of the taxpayer. The third part of the thesis provides an analysis of the development of tax legal liability problems before and after the restoration of Lithuania's independence. The problems that the legislature faced at those times, the social and economic situation of the State during different times and the State's impact on emerging liability issues are discussed. This part also analyses problem solving methods, peculiarities of tax reforms carried out by the State, future perspectives on tax liability and their impact.
Problems of Tax Legal Liability The Master thesis "Problems of Tax Liability" is divided and examined for obligation of legal tax problems for its point of aspect, purpose, concept and rising problems thus continuing with ways of solution. For this thesis to be properly revealed a doctrine of law is being examined, Case law of Lithuanian Supreme Court, as well Court of Justice of The European Union's and the European Court of Human Rights, international documents and other legal acts. The first part of it reveals it is purpose, meaning and principles for which they are based on applying liability of Legal Tax. Signs of legal tax liability are being withdrawn and therefore analyzed for its regulated law perspective. To continue, main legal tax liability problems are being analyzed in its purpose and importance in every person for their own liberty of law and as well to ensure their legal interest's applying liability of legal tax. The second part of the thesis distinguishes separate problems of tax legal liability. The following problems are analyzed: application of the limitation period for tax liability; interpretation of tax laws; selection of sanctions for breaches of tax laws and application of the "non bis in idem principle"; the problem of the subjective side of tax liability; the problem of imposing economic sanctions as a means of enforcing liability for breaches of tax law; the fault of the taxpayer. The third part of the thesis provides an analysis of the development of tax legal liability problems before and after the restoration of Lithuania's independence. The problems that the legislature faced at those times, the social and economic situation of the State during different times and the State's impact on emerging liability issues are discussed. This part also analyses problem solving methods, peculiarities of tax reforms carried out by the State, future perspectives on tax liability and their impact.
Problems of Tax Legal Liability The Master thesis "Problems of Tax Liability" is divided and examined for obligation of legal tax problems for its point of aspect, purpose, concept and rising problems thus continuing with ways of solution. For this thesis to be properly revealed a doctrine of law is being examined, Case law of Lithuanian Supreme Court, as well Court of Justice of The European Union's and the European Court of Human Rights, international documents and other legal acts. The first part of it reveals it is purpose, meaning and principles for which they are based on applying liability of Legal Tax. Signs of legal tax liability are being withdrawn and therefore analyzed for its regulated law perspective. To continue, main legal tax liability problems are being analyzed in its purpose and importance in every person for their own liberty of law and as well to ensure their legal interest's applying liability of legal tax. The second part of the thesis distinguishes separate problems of tax legal liability. The following problems are analyzed: application of the limitation period for tax liability; interpretation of tax laws; selection of sanctions for breaches of tax laws and application of the "non bis in idem principle"; the problem of the subjective side of tax liability; the problem of imposing economic sanctions as a means of enforcing liability for breaches of tax law; the fault of the taxpayer. The third part of the thesis provides an analysis of the development of tax legal liability problems before and after the restoration of Lithuania's independence. The problems that the legislature faced at those times, the social and economic situation of the State during different times and the State's impact on emerging liability issues are discussed. This part also analyses problem solving methods, peculiarities of tax reforms carried out by the State, future perspectives on tax liability and their impact.
Problems of Tax Legal Liability The Master thesis "Problems of Tax Liability" is divided and examined for obligation of legal tax problems for its point of aspect, purpose, concept and rising problems thus continuing with ways of solution. For this thesis to be properly revealed a doctrine of law is being examined, Case law of Lithuanian Supreme Court, as well Court of Justice of The European Union's and the European Court of Human Rights, international documents and other legal acts. The first part of it reveals it is purpose, meaning and principles for which they are based on applying liability of Legal Tax. Signs of legal tax liability are being withdrawn and therefore analyzed for its regulated law perspective. To continue, main legal tax liability problems are being analyzed in its purpose and importance in every person for their own liberty of law and as well to ensure their legal interest's applying liability of legal tax. The second part of the thesis distinguishes separate problems of tax legal liability. The following problems are analyzed: application of the limitation period for tax liability; interpretation of tax laws; selection of sanctions for breaches of tax laws and application of the "non bis in idem principle"; the problem of the subjective side of tax liability; the problem of imposing economic sanctions as a means of enforcing liability for breaches of tax law; the fault of the taxpayer. The third part of the thesis provides an analysis of the development of tax legal liability problems before and after the restoration of Lithuania's independence. The problems that the legislature faced at those times, the social and economic situation of the State during different times and the State's impact on emerging liability issues are discussed. This part also analyses problem solving methods, peculiarities of tax reforms carried out by the State, future perspectives on tax liability and their impact.
The subject of this master thesis is the legal institute of full material liability of employees under labor law and the aim is to find out its effectiveness and role in the Lithuanian legal system. After Labor Code entered into force in 2003, it marked a new stage of development of labor relations, which had an impact on certain changes for the legal institute of full material liability. After nearly 10 years since the Code entered into force, it is interesting to look at how full material liability is established and functioning in contemporary labor relations. To analyze effectiveness and role of the legal institute of full material liability, comparative, logical, systemical, historical and analytical methods are used where necessary. In order to archieve the goal set for this master thesis and fulfill the tasks that help to archieve it, master thesis is divided into three main parts. The first part deals with the general issues of legal liability, legal sources and concept of material liability that directly affect the legal institute of full material liability. In the second part laws and other regulations that affect full material liability of employees are reviewed. The third part deals with the cases and research done by the Supreme Court of Lithuania that are related to the object of the master thesis. In the end it is concluded that the legal institute of full material liability that exist in Lithuania is a result of high-quality legislation, which on one hand, is working effectively but on the other – is not popular in terms of its use. It is also concluded that there is a good working relationship between the Lithuanian courts, legal doctrine and law enforcement because there are not many legal conflicts or legal gaps. Finally it is stated that the full material liability of executives of entities in Lithuania is not fully tuned, a bit confounding and harder to apply in general, so instead the unification of current regulatory status is proposed.
The subject of this master thesis is the legal institute of full material liability of employees under labor law and the aim is to find out its effectiveness and role in the Lithuanian legal system. After Labor Code entered into force in 2003, it marked a new stage of development of labor relations, which had an impact on certain changes for the legal institute of full material liability. After nearly 10 years since the Code entered into force, it is interesting to look at how full material liability is established and functioning in contemporary labor relations. To analyze effectiveness and role of the legal institute of full material liability, comparative, logical, systemical, historical and analytical methods are used where necessary. In order to archieve the goal set for this master thesis and fulfill the tasks that help to archieve it, master thesis is divided into three main parts. The first part deals with the general issues of legal liability, legal sources and concept of material liability that directly affect the legal institute of full material liability. In the second part laws and other regulations that affect full material liability of employees are reviewed. The third part deals with the cases and research done by the Supreme Court of Lithuania that are related to the object of the master thesis. In the end it is concluded that the legal institute of full material liability that exist in Lithuania is a result of high-quality legislation, which on one hand, is working effectively but on the other – is not popular in terms of its use. It is also concluded that there is a good working relationship between the Lithuanian courts, legal doctrine and law enforcement because there are not many legal conflicts or legal gaps. Finally it is stated that the full material liability of executives of entities in Lithuania is not fully tuned, a bit confounding and harder to apply in general, so instead the unification of current regulatory status is proposed.
In Master's thesis is analyzing illegal enrichment - an activity that is receiving increasing attention in field of international and national law. Before the law was passed, were set goals that mentioned composition, consolidated in the Criminal Code that would be able to manage the shadow business and income it generates, prevent individuals from illegally enriching themselves in the future and possibility to confiscate property received from illegal income. The main purpose of this work is to analyze composition of crime of illegal enrichment and application peculiarities of criminal liability. In first part of work, in order to better reveal characteristics of the offense of illegal enrichment, is analyzed the concept of crime, its development and sources of law that influenced formation of disposition. Reviewing regulation established in other countries and valued with what constitutional problems the states face applying the norm. The second part of work can be named as the most important, because the analysis of composition of illegal enrichment has been performed based on the legal doctrine, valid legal acts of the Republic of Lithuania and the case law of the Supreme Court of Lithuania. According to laws, the main concepts of constituent features of illegal enrichment were revealed, evaluated case law were presented potentially problematic aspects of qualification. The third part of work is dedicated to discuss formulation "the one who had" and the presumption of innocence. The final part deals with imposition of penalties and punitive measures in case law. Is discussed new bill on the confiscation of civil property, its relation to existing norms, and considering the prospect of future. When the CC was supplemented with norm of illegal enrichment, almost ten years later, it is noticeable that article still remains one of the most debated due to its legal construction and its manifestations of innocence presumption. Based on number of convictions, it appears that norm does not meet expectation of "effective and merciless" fight against crime, oligarchs, etc., which were declared at consideration and adoption stage of law. Dealing with possible situations of illegal enrichment, in practice there are endless issues which has not been discussed by the legislature or can yet be explained by case law. Both pre-trial investigation officers and courts face difficulties in proving the suspect's guilt. The person's inability to justify the available assets with legitimate income is not in itself sufficient factor to establish guilt, more the guilt must be proven by officers but not suspected person. The work is based on Lithuanian and foreign scientists opinions, various legal acts of Lithuania and foreign countries, the formed practices of the Lithuanian and European Court of Human Rights, resolutions of the Constitutional Court and reports of state institutions. The work presents an analysis of the article on illegal enrichment, is presented recommendatory conclusions.
In Master's thesis is analyzing illegal enrichment - an activity that is receiving increasing attention in field of international and national law. Before the law was passed, were set goals that mentioned composition, consolidated in the Criminal Code that would be able to manage the shadow business and income it generates, prevent individuals from illegally enriching themselves in the future and possibility to confiscate property received from illegal income. The main purpose of this work is to analyze composition of crime of illegal enrichment and application peculiarities of criminal liability. In first part of work, in order to better reveal characteristics of the offense of illegal enrichment, is analyzed the concept of crime, its development and sources of law that influenced formation of disposition. Reviewing regulation established in other countries and valued with what constitutional problems the states face applying the norm. The second part of work can be named as the most important, because the analysis of composition of illegal enrichment has been performed based on the legal doctrine, valid legal acts of the Republic of Lithuania and the case law of the Supreme Court of Lithuania. According to laws, the main concepts of constituent features of illegal enrichment were revealed, evaluated case law were presented potentially problematic aspects of qualification. The third part of work is dedicated to discuss formulation "the one who had" and the presumption of innocence. The final part deals with imposition of penalties and punitive measures in case law. Is discussed new bill on the confiscation of civil property, its relation to existing norms, and considering the prospect of future. When the CC was supplemented with norm of illegal enrichment, almost ten years later, it is noticeable that article still remains one of the most debated due to its legal construction and its manifestations of innocence presumption. Based on number of convictions, it appears that norm does not meet expectation of "effective and merciless" fight against crime, oligarchs, etc., which were declared at consideration and adoption stage of law. Dealing with possible situations of illegal enrichment, in practice there are endless issues which has not been discussed by the legislature or can yet be explained by case law. Both pre-trial investigation officers and courts face difficulties in proving the suspect's guilt. The person's inability to justify the available assets with legitimate income is not in itself sufficient factor to establish guilt, more the guilt must be proven by officers but not suspected person. The work is based on Lithuanian and foreign scientists opinions, various legal acts of Lithuania and foreign countries, the formed practices of the Lithuanian and European Court of Human Rights, resolutions of the Constitutional Court and reports of state institutions. The work presents an analysis of the article on illegal enrichment, is presented recommendatory conclusions.
In Master's thesis is analyzing illegal enrichment - an activity that is receiving increasing attention in field of international and national law. Before the law was passed, were set goals that mentioned composition, consolidated in the Criminal Code that would be able to manage the shadow business and income it generates, prevent individuals from illegally enriching themselves in the future and possibility to confiscate property received from illegal income. The main purpose of this work is to analyze composition of crime of illegal enrichment and application peculiarities of criminal liability. In first part of work, in order to better reveal characteristics of the offense of illegal enrichment, is analyzed the concept of crime, its development and sources of law that influenced formation of disposition. Reviewing regulation established in other countries and valued with what constitutional problems the states face applying the norm. The second part of work can be named as the most important, because the analysis of composition of illegal enrichment has been performed based on the legal doctrine, valid legal acts of the Republic of Lithuania and the case law of the Supreme Court of Lithuania. According to laws, the main concepts of constituent features of illegal enrichment were revealed, evaluated case law were presented potentially problematic aspects of qualification. The third part of work is dedicated to discuss formulation "the one who had" and the presumption of innocence. The final part deals with imposition of penalties and punitive measures in case law. Is discussed new bill on the confiscation of civil property, its relation to existing norms, and considering the prospect of future. When the CC was supplemented with norm of illegal enrichment, almost ten years later, it is noticeable that article still remains one of the most debated due to its legal construction and its manifestations of innocence presumption. Based on number of convictions, it appears that norm does not meet expectation of "effective and merciless" fight against crime, oligarchs, etc., which were declared at consideration and adoption stage of law. Dealing with possible situations of illegal enrichment, in practice there are endless issues which has not been discussed by the legislature or can yet be explained by case law. Both pre-trial investigation officers and courts face difficulties in proving the suspect's guilt. The person's inability to justify the available assets with legitimate income is not in itself sufficient factor to establish guilt, more the guilt must be proven by officers but not suspected person. The work is based on Lithuanian and foreign scientists opinions, various legal acts of Lithuania and foreign countries, the formed practices of the Lithuanian and European Court of Human Rights, resolutions of the Constitutional Court and reports of state institutions. The work presents an analysis of the article on illegal enrichment, is presented recommendatory conclusions.
In Master's thesis is analyzing illegal enrichment - an activity that is receiving increasing attention in field of international and national law. Before the law was passed, were set goals that mentioned composition, consolidated in the Criminal Code that would be able to manage the shadow business and income it generates, prevent individuals from illegally enriching themselves in the future and possibility to confiscate property received from illegal income. The main purpose of this work is to analyze composition of crime of illegal enrichment and application peculiarities of criminal liability. In first part of work, in order to better reveal characteristics of the offense of illegal enrichment, is analyzed the concept of crime, its development and sources of law that influenced formation of disposition. Reviewing regulation established in other countries and valued with what constitutional problems the states face applying the norm. The second part of work can be named as the most important, because the analysis of composition of illegal enrichment has been performed based on the legal doctrine, valid legal acts of the Republic of Lithuania and the case law of the Supreme Court of Lithuania. According to laws, the main concepts of constituent features of illegal enrichment were revealed, evaluated case law were presented potentially problematic aspects of qualification. The third part of work is dedicated to discuss formulation "the one who had" and the presumption of innocence. The final part deals with imposition of penalties and punitive measures in case law. Is discussed new bill on the confiscation of civil property, its relation to existing norms, and considering the prospect of future. When the CC was supplemented with norm of illegal enrichment, almost ten years later, it is noticeable that article still remains one of the most debated due to its legal construction and its manifestations of innocence presumption. Based on number of convictions, it appears that norm does not meet expectation of "effective and merciless" fight against crime, oligarchs, etc., which were declared at consideration and adoption stage of law. Dealing with possible situations of illegal enrichment, in practice there are endless issues which has not been discussed by the legislature or can yet be explained by case law. Both pre-trial investigation officers and courts face difficulties in proving the suspect's guilt. The person's inability to justify the available assets with legitimate income is not in itself sufficient factor to establish guilt, more the guilt must be proven by officers but not suspected person. The work is based on Lithuanian and foreign scientists opinions, various legal acts of Lithuania and foreign countries, the formed practices of the Lithuanian and European Court of Human Rights, resolutions of the Constitutional Court and reports of state institutions. The work presents an analysis of the article on illegal enrichment, is presented recommendatory conclusions.
All over the world we observe a tendency for the increase of claims for damages of treatment that will with no doubt come to Lithuania. The establishment of the institute of doctor and patient was influenced by the science of ethics, law and medicine. The fact that these sciences were underestimated when discussing doctors' liability as well as improper legal regulation and explanation of normative legal acts formed by courts are the main factors that brought "defensive medicine" in practice, that makes a lot of harm to the formation of the health care system financial recourses and puts the patients in the risk of getting additional damage. Thoughtful and attentive doctors' duties and "defensive medicine" is separated by a hairline which is easy to trespass. The incoherence of the health care legal regulations in Lithuania, the non-existence of united doctors' ethic code, the unfulfilled concept of diagnosis and treatment bring a danger of emerging new problems in applying the civil liability. A standard of most attentive, careful and qualified doctor treatment is established in court practice. It has to change taking into consideration the worldwide court practice and particularities of medicine as that sets unrealistic and impracticable criteria, which makes base for misapplication of doctors' civil liability. Differently from the clear criteria for the evaluation of the institute of patient information, the establishment of causality in cases of doctors' civil liability gives a real headache. The damage that emerges in the process of treatment is influenced by various factors part of which are irrespective of doctors' will. Special knowledge is needed to properly evaluate various factors. The lack of the knowledge makes the evaluation of the factors that are irrespective of the doctors will inappropriate and makes the application of the doctors' liability based on the principle "all or nothing", that deviates from compensatory function of the civil liability. The doctrine of "lost chance" that is being applied by other states courts in cases of doctors' civil liability might be a better legal instrument to set up justice, that allows to individualize the scope of responsibility. The misapplication of the functions by the governmental institutions allows a whole system of inaccuracy in medicine and stops from providing qualified health services and implementing alternative device to recompense for damages such as insurance of civil liability. Considering the influence of actual circumstances for the damage to be done in some cases the application of state civil liability might be questioned.
