Suchergebnisse

Although intellectual property value can be very high, due to the inflexibility of the banking sector, financing based on the pledge of intellectual property rights is underdeveloped in almost all countries of the world due to understandable creditors need to avoid the risks. For this reason, the aim of this work is to identify and investigate the problems associated with the pledge of intellectual property rights and to examine the possibilities of pledging different intellectual property rights. First chapter analyses different objects of intellectual property rights (plant variates, copyright and related rights, designs, tradenames, trade secrets, patents and trademarks) that can be the object of a pledge. Issues that may arise in order to pledge these objects, as well as, national and international protection and their compatibility with property law are discussed. Also, the case law of the European Court of Human Rights, the Court of Justice of the European Union, the General Court of the European Union and the Supreme Court of Lithuania related to intellectual property rights and pledge issues are discussed. Second chapter reviews the main methods of assessing the value of intellectual property rights used in practice, such as qualitative and quantitative valuations, their methods and how they could be applied in practice to pledge intellectual property rights. Third chapter, discusses the end of the pledge of intellectual property rights and the basics of realization of pledged intellectual property rights. Issues of applicable law related to international agreements on the pledge of intellectual property rights are also discussed.

Although intellectual property value can be very high, due to the inflexibility of the banking sector, financing based on the pledge of intellectual property rights is underdeveloped in almost all countries of the world due to understandable creditors need to avoid the risks. For this reason, the aim of this work is to identify and investigate the problems associated with the pledge of intellectual property rights and to examine the possibilities of pledging different intellectual property rights. First chapter analyses different objects of intellectual property rights (plant variates, copyright and related rights, designs, tradenames, trade secrets, patents and trademarks) that can be the object of a pledge. Issues that may arise in order to pledge these objects, as well as, national and international protection and their compatibility with property law are discussed. Also, the case law of the European Court of Human Rights, the Court of Justice of the European Union, the General Court of the European Union and the Supreme Court of Lithuania related to intellectual property rights and pledge issues are discussed. Second chapter reviews the main methods of assessing the value of intellectual property rights used in practice, such as qualitative and quantitative valuations, their methods and how they could be applied in practice to pledge intellectual property rights. Third chapter, discusses the end of the pledge of intellectual property rights and the basics of realization of pledged intellectual property rights. Issues of applicable law related to international agreements on the pledge of intellectual property rights are also discussed.

Although intellectual property value can be very high, due to the inflexibility of the banking sector, financing based on the pledge of intellectual property rights is underdeveloped in almost all countries of the world due to understandable creditors need to avoid the risks. For this reason, the aim of this work is to identify and investigate the problems associated with the pledge of intellectual property rights and to examine the possibilities of pledging different intellectual property rights. First chapter analyses different objects of intellectual property rights (plant variates, copyright and related rights, designs, tradenames, trade secrets, patents and trademarks) that can be the object of a pledge. Issues that may arise in order to pledge these objects, as well as, national and international protection and their compatibility with property law are discussed. Also, the case law of the European Court of Human Rights, the Court of Justice of the European Union, the General Court of the European Union and the Supreme Court of Lithuania related to intellectual property rights and pledge issues are discussed. Second chapter reviews the main methods of assessing the value of intellectual property rights used in practice, such as qualitative and quantitative valuations, their methods and how they could be applied in practice to pledge intellectual property rights. Third chapter, discusses the end of the pledge of intellectual property rights and the basics of realization of pledged intellectual property rights. Issues of applicable law related to international agreements on the pledge of intellectual property rights are also discussed.

Although intellectual property value can be very high, due to the inflexibility of the banking sector, financing based on the pledge of intellectual property rights is underdeveloped in almost all countries of the world due to understandable creditors need to avoid the risks. For this reason, the aim of this work is to identify and investigate the problems associated with the pledge of intellectual property rights and to examine the possibilities of pledging different intellectual property rights. First chapter analyses different objects of intellectual property rights (plant variates, copyright and related rights, designs, tradenames, trade secrets, patents and trademarks) that can be the object of a pledge. Issues that may arise in order to pledge these objects, as well as, national and international protection and their compatibility with property law are discussed. Also, the case law of the European Court of Human Rights, the Court of Justice of the European Union, the General Court of the European Union and the Supreme Court of Lithuania related to intellectual property rights and pledge issues are discussed. Second chapter reviews the main methods of assessing the value of intellectual property rights used in practice, such as qualitative and quantitative valuations, their methods and how they could be applied in practice to pledge intellectual property rights. Third chapter, discusses the end of the pledge of intellectual property rights and the basics of realization of pledged intellectual property rights. Issues of applicable law related to international agreements on the pledge of intellectual property rights are also discussed.

This article deals with modernization of property taxation in Lithuania. At the beginning of the article the author analyses the concept of property tax. Thus, different definitions of property tax that are employed in Lithuanian and foreign legislation are presented. International classifications of taxable income elaborated by the Organization for Economic Co-operation and Development as well as the International Monetary Fund are taken as a baseline for further interpretation of property taxes. Accordingly, the property tax is defined as a recurrent tax on land and other immovable property. The following chapters of the article are devoted for the most significant legislative developments that were performed amending legal regulation of Land Tax as well as Real Estate Tax paid by Enterprisers and Organizations in Lithuania from 1995 until 2006. Moreover, there was a special Tax on the Leased State Land for Commercial or Amateur Fishery until 2003. The tax was abolished, as leased land under free market conditions should be used on the relevant lease agreement rather than a special tax. At present, this state land is used by private persons due to the agreed fee. Further the author pays much attention the freshest legislative developments concerning taxation of property in Lithuania in this article as well. For instance, there was a special draft of Land Tax that was prepared in 2003, however, failed to be adopted. Furthermore, the advantages and drawbacks of the new Law on Property Tax that was enacted on 7 June 2005 are discussed. At the end of the work the author presents the own model of property taxation.

This article deals with modernization of property taxation in Lithuania. At the beginning of the article the author analyses the concept of property tax. Thus, different definitions of property tax that are employed in Lithuanian and foreign legislation are presented. International classifications of taxable income elaborated by the Organization for Economic Co-operation and Development as well as the International Monetary Fund are taken as a baseline for further interpretation of property taxes. Accordingly, the property tax is defined as a recurrent tax on land and other immovable property. The following chapters of the article are devoted for the most significant legislative developments that were performed amending legal regulation of Land Tax as well as Real Estate Tax paid by Enterprisers and Organizations in Lithuania from 1995 until 2006. Moreover, there was a special Tax on the Leased State Land for Commercial or Amateur Fishery until 2003. The tax was abolished, as leased land under free market conditions should be used on the relevant lease agreement rather than a special tax. At present, this state land is used by private persons due to the agreed fee. Further the author pays much attention the freshest legislative developments concerning taxation of property in Lithuania in this article as well. For instance, there was a special draft of Land Tax that was prepared in 2003, however, failed to be adopted. Furthermore, the advantages and drawbacks of the new Law on Property Tax that was enacted on 7 June 2005 are discussed. At the end of the work the author presents the own model of property taxation.

The article deals with the problematic aspects of the extended confiscation. Having assessed the institute of the extended confiscation of property through its objectives and compliance with the fundamental principles of criminal law, the author argues that when a court is convinced that the property in question is acquired from a criminal offense and the third parties acquire property from the suspected or accused person directly or indirectly, for example through an intermediary, including cases where the offense was committed on their behalf or for their benefit, and the offender tries to prevent the confiscation of property, such property may be confiscated in accordance with the 72nd article of the Criminal Code of the Republic of Lithuania and not the article 723. At the same time, the author raises doubts about the quality of the ongoing legislation process. In the author's view, the legislative process today naturally raises a rhetorical question: what is its purpose – to increase the protection of human rights or to raise new threats to the same rights. Legal regulation of the extended confiscation of property shows that threats to human rights may arise not from the interpretation and practical application of the law but from the legislator itself. It should be emphasized that no other branch of law provides for such serious consequences as criminal law, and therefore, punishment can not be based solely on popular scientific publications or elementary journalistic research. The norms and principles enshrined in the Constitution and in the international law must be respected in the legislative process. All public life problems cannot be solved by criminal law alone.

The article deals with the problematic aspects of the extended confiscation. Having assessed the institute of the extended confiscation of property through its objectives and compliance with the fundamental principles of criminal law, the author argues that when a court is convinced that the property in question is acquired from a criminal offense and the third parties acquire property from the suspected or accused person directly or indirectly, for example through an intermediary, including cases where the offense was committed on their behalf or for their benefit, and the offender tries to prevent the confiscation of property, such property may be confiscated in accordance with the 72nd article of the Criminal Code of the Republic of Lithuania and not the article 723. At the same time, the author raises doubts about the quality of the ongoing legislation process. In the author's view, the legislative process today naturally raises a rhetorical question: what is its purpose – to increase the protection of human rights or to raise new threats to the same rights. Legal regulation of the extended confiscation of property shows that threats to human rights may arise not from the interpretation and practical application of the law but from the legislator itself. It should be emphasized that no other branch of law provides for such serious consequences as criminal law, and therefore, punishment can not be based solely on popular scientific publications or elementary journalistic research. The norms and principles enshrined in the Constitution and in the international law must be respected in the legislative process. All public life problems cannot be solved by criminal law alone.

This article deals with the property tax reform that was carried out in Lithuania as well as in other Eastern and Central European countries since the 1990s. Since the beginning of the 1990s most countries of this region have reshaped their national systems from command to free market economy, created a stabile market and some of them joined the European Union. Most of the new EU Member States from Eastern and Central Europe have taken much effort to make their national taxation more consistent and attractive for investors. In particular, these countries have already diminished or consider diminishing the rates of corporate, income and some other taxes. On the other hand, the decreased revenue should be collected from other sources. In this context, property taxes are supposed to be a proper alternative to reimburse the loss of revenue. Furthermore, property taxes are also appreciated due to their nonfiscal functions (e.g.role of property taxation for sustainable urbanisation, effective use of land, land improvement). Major economic and legal reforms in Eastern and Central European countries since the 1990s as well as their implication to the reform of property taxation are observed in this article. The author elucidates privatization, restitution (reestablishment of property rights), reforms of national tax systems, local governance, etc. It is concluded that not all the anticipated reforms have been carried out as quickly as they were planned. The protracted reform of modernisation of property taxes was partly stipulated by undeveloped real estate markets, lack of relevant data, delayed reestablishment of property rights as well as some other objective factors. On the other hand, the politicians were afraid to loose political support if they increase a tax burden. Moreover, lack of consistent national strategies on local taxes and local governance has contributed to successful finalization of property taxation.

This article deals with the property tax reform that was carried out in Lithuania as well as in other Eastern and Central European countries since the 1990s. Since the beginning of the 1990s most countries of this region have reshaped their national systems from command to free market economy, created a stabile market and some of them joined the European Union. Most of the new EU Member States from Eastern and Central Europe have taken much effort to make their national taxation more consistent and attractive for investors. In particular, these countries have already diminished or consider diminishing the rates of corporate, income and some other taxes. On the other hand, the decreased revenue should be collected from other sources. In this context, property taxes are supposed to be a proper alternative to reimburse the loss of revenue. Furthermore, property taxes are also appreciated due to their nonfiscal functions (e.g.role of property taxation for sustainable urbanisation, effective use of land, land improvement). Major economic and legal reforms in Eastern and Central European countries since the 1990s as well as their implication to the reform of property taxation are observed in this article. The author elucidates privatization, restitution (reestablishment of property rights), reforms of national tax systems, local governance, etc. It is concluded that not all the anticipated reforms have been carried out as quickly as they were planned. The protracted reform of modernisation of property taxes was partly stipulated by undeveloped real estate markets, lack of relevant data, delayed reestablishment of property rights as well as some other objective factors. On the other hand, the politicians were afraid to loose political support if they increase a tax burden. Moreover, lack of consistent national strategies on local taxes and local governance has contributed to successful finalization of property taxation.

In order the subjects of intellectual property could participate actively in the international trade, and seeking to avoid unfair competence, their rights must be protected. To this purpose international organizations have been established and a number of international conventions have been signed. Customs plays a very important role while protecting the property that participates in the international trade. The topic of the final master's thesis is "Customs Protection of Intellectual Property Rights". The problem raised in the thesis is the increment in number of violation of intellectual property right. It should be noted that in the presence of depressed economic situation the violators of intellectual property rights started falsifying not only luxury goods. Falsified goods, which enter the market, may make harm to the consumers. However, in the presence of depressed economic situation and when national authorities receive lower financing than usually, there may arise a problem of intellectual property rights protection. The thesis has raised hypothesis: While the activity effectiveness of Lithuanian customs is increasing, having protection the rights of intellectual ownership and strengthening the high against falsification and piracy, the expected economic effect is not achieved. The aim of the thesis is to reveal how effectively and economically the Customs of the Republic of Lithuania protects intellectual property rights. The objectives of the thesis are as follows: to describe the importance of intellectual property in the international trade, to mark the main international organizations and national institutions which are of highest importance while protecting intellectual property rights; to specify the role of trademarks in the international trade; to carry out the analysis of customs protection of intellectual property rights in Lithuania; to analyze the perspectives of customs protection of intellectual property rights. Master's thesis consists of four parts, which are as follows: Intellectual Property in the International Trade; International and National Legislations Regulating the Protection of Intellectual Property Rights; Analysis of Statistical Data relating to Customs Protection of Intellectual Property Rights in Lithuania; Future perspectives of Customs Protection of Intellectual Property Rights.

In order the subjects of intellectual property could participate actively in the international trade, and seeking to avoid unfair competence, their rights must be protected. To this purpose international organizations have been established and a number of international conventions have been signed. Customs plays a very important role while protecting the property that participates in the international trade. The topic of the final master's thesis is "Customs Protection of Intellectual Property Rights". The problem raised in the thesis is the increment in number of violation of intellectual property right. It should be noted that in the presence of depressed economic situation the violators of intellectual property rights started falsifying not only luxury goods. Falsified goods, which enter the market, may make harm to the consumers. However, in the presence of depressed economic situation and when national authorities receive lower financing than usually, there may arise a problem of intellectual property rights protection. The thesis has raised hypothesis: While the activity effectiveness of Lithuanian customs is increasing, having protection the rights of intellectual ownership and strengthening the high against falsification and piracy, the expected economic effect is not achieved. The aim of the thesis is to reveal how effectively and economically the Customs of the Republic of Lithuania protects intellectual property rights. The objectives of the thesis are as follows: to describe the importance of intellectual property in the international trade, to mark the main international organizations and national institutions which are of highest importance while protecting intellectual property rights; to specify the role of trademarks in the international trade; to carry out the analysis of customs protection of intellectual property rights in Lithuania; to analyze the perspectives of customs protection of intellectual property rights. Master's thesis consists of four parts, which are as follows: Intellectual Property in the International Trade; International and National Legislations Regulating the Protection of Intellectual Property Rights; Analysis of Statistical Data relating to Customs Protection of Intellectual Property Rights in Lithuania; Future perspectives of Customs Protection of Intellectual Property Rights.

My purpose was to inspect the process problematic of property restitution of land in Kaunas. Accordingly I was seeking: to explore all legislation which is coherent to my theme; to inspect the administrative responsibilities of institutions which are implementing the property restitution of land, also, I wanted to explore all the practical problems, which emerged due bad legislation, corruption or other matters and finally I wanted to inspect the process of property restitution of land in Kaunas. That I could obtain my goals, in had to inspect all legislation coherent to property restitution of Land in Lithuania, also I had to analyze all the rules of government institutions coherent to my theme, press articles and I had to do qualitative analysis using interview.

My purpose was to inspect the process problematic of property restitution of land in Kaunas. Accordingly I was seeking: to explore all legislation which is coherent to my theme; to inspect the administrative responsibilities of institutions which are implementing the property restitution of land, also, I wanted to explore all the practical problems, which emerged due bad legislation, corruption or other matters and finally I wanted to inspect the process of property restitution of land in Kaunas. That I could obtain my goals, in had to inspect all legislation coherent to property restitution of Land in Lithuania, also I had to analyze all the rules of government institutions coherent to my theme, press articles and I had to do qualitative analysis using interview.

My purpose was to inspect the process problematic of property restitution of land in Kaunas. Accordingly I was seeking: to explore all legislation which is coherent to my theme; to inspect the administrative responsibilities of institutions which are implementing the property restitution of land, also, I wanted to explore all the practical problems, which emerged due bad legislation, corruption or other matters and finally I wanted to inspect the process of property restitution of land in Kaunas. That I could obtain my goals, in had to inspect all legislation coherent to property restitution of Land in Lithuania, also I had to analyze all the rules of government institutions coherent to my theme, press articles and I had to do qualitative analysis using interview.