The author conducted extensive comparative-legal research of shareholders' agreements in common and continental law jurisdictions. The author analyses the main approaches to the regulation of legal nature, restrictions, execution, classification, and disclosure of shareholders' agreements.The study was based on the doctrine, legislation, and case law of such jurisdictions as the UK, the USA, Germany, France, Lithuania, and Ukraine.
The author conducted extensive comparative-legal research of shareholders' agreements in common and continental law jurisdictions. The author analyses the main approaches to the regulation of legal nature, restrictions, execution, classification, and disclosure of shareholders' agreements.The study was based on the doctrine, legislation, and case law of such jurisdictions as the UK, the USA, Germany, France, Lithuania, and Ukraine.
In this paper the author performs analysis of United Nations peacekeeping legal regulation. The author's goal ‒ to analyze legal basis of different kinds of peacekeeping operations, fundamental peacekeeping principles and disclose typical problems in practice. The work is divided in two parts. First part begins with section devoted to historical development of peacekeeping missions ‒ from the Cold War to the present, and classification of peacekeeping missions. In the second section the author analyses legal basis of different types of peacekeeping operations. The third section comprises separation of powers of the main United Nations organs, while conducting security policy. Furthermore, the author analyses The Charter of The United Nations and the practice of The International Court of Justice. The fourth section consists of content analysis of three substantial peacekeeping principles. In the second part the practical peacekeeping challenges are analysed. The author reviews Official United Nations documents and raises problems related to application of legal basis and fundamental principles of traditional peacekeeping in Congo and wider peacekeeping operations in Bosnia and Afghanistan. The second part is concluded by legal analysis of Lithuanian participation in peacekeeping operations: a) national legislation related to the participation in peacekeeping operations b) Lithuania's leadership in one of Afghanistan province – Ghor ‒ reconstruction. At the end, the author represents final conclusions of the analysis of legal basis and practical problems. The most frequent problem is the breach of fundamental peacekeeping principles when forces used exceed the necessary amount and are inadequate to situation on the ground.
In this paper the author performs analysis of United Nations peacekeeping legal regulation. The author's goal ‒ to analyze legal basis of different kinds of peacekeeping operations, fundamental peacekeeping principles and disclose typical problems in practice. The work is divided in two parts. First part begins with section devoted to historical development of peacekeeping missions ‒ from the Cold War to the present, and classification of peacekeeping missions. In the second section the author analyses legal basis of different types of peacekeeping operations. The third section comprises separation of powers of the main United Nations organs, while conducting security policy. Furthermore, the author analyses The Charter of The United Nations and the practice of The International Court of Justice. The fourth section consists of content analysis of three substantial peacekeeping principles. In the second part the practical peacekeeping challenges are analysed. The author reviews Official United Nations documents and raises problems related to application of legal basis and fundamental principles of traditional peacekeeping in Congo and wider peacekeeping operations in Bosnia and Afghanistan. The second part is concluded by legal analysis of Lithuanian participation in peacekeeping operations: a) national legislation related to the participation in peacekeeping operations b) Lithuania's leadership in one of Afghanistan province – Ghor ‒ reconstruction. At the end, the author represents final conclusions of the analysis of legal basis and practical problems. The most frequent problem is the breach of fundamental peacekeeping principles when forces used exceed the necessary amount and are inadequate to situation on the ground.
The author of the present article analyzes the legal regulation regarding the subjects responsible for the protection of public order in municipal territories with an emphasis on the collision between the activity and responsibility of the police and municipal institutions. The author suggests multiple solutions to the problem of competence delimitation in the sphere of public protection. According to the author, in municipal territories four multiple- choice forms of public order protection are possible and the right to choose the forms which would most effectively guarantee the safety of the community should belong to local government institutions. What is more, the article deals with an analysis of the organizational problems related to the implementation of the functions of public order protection and an evaluation of the prospects of the decentralization of these functions. The author presents a critical evaluation of the situation when public order protection requirements which logically derive from the interests of local residents are identified by central public administration institutions rather than local government institutions or regional-level institutions. The planning of the safe environment strategy must be based on the interests of a country's local residents; what is more, the particularities of different regions must be considered. To solve the mentioned problems two alternative public order protection strategy models are suggested. Finally, the author comes to the conclusion that local government institutions should be actively motivated to get involved in securing public safety through legal and organizational means.
The author of the present article analyzes the legal regulation regarding the subjects responsible for the protection of public order in municipal territories with an emphasis on the collision between the activity and responsibility of the police and municipal institutions. The author suggests multiple solutions to the problem of competence delimitation in the sphere of public protection. According to the author, in municipal territories four multiple- choice forms of public order protection are possible and the right to choose the forms which would most effectively guarantee the safety of the community should belong to local government institutions. What is more, the article deals with an analysis of the organizational problems related to the implementation of the functions of public order protection and an evaluation of the prospects of the decentralization of these functions. The author presents a critical evaluation of the situation when public order protection requirements which logically derive from the interests of local residents are identified by central public administration institutions rather than local government institutions or regional-level institutions. The planning of the safe environment strategy must be based on the interests of a country's local residents; what is more, the particularities of different regions must be considered. To solve the mentioned problems two alternative public order protection strategy models are suggested. Finally, the author comes to the conclusion that local government institutions should be actively motivated to get involved in securing public safety through legal and organizational means.
In this article the author analysis certain issues of application of the European payment order procedure. Relationship between the rules established in the European Union legal instrument – the regulation – and national civil procedure norms is discussed as far as they concern procedural requirements for document instituting the proceedings. Amenability of applications for issuing the European payment order is surveyed. The author proposes certain changes in legal regulation.
In this article the author analysis certain issues of application of the European payment order procedure. Relationship between the rules established in the European Union legal instrument – the regulation – and national civil procedure norms is discussed as far as they concern procedural requirements for document instituting the proceedings. Amenability of applications for issuing the European payment order is surveyed. The author proposes certain changes in legal regulation.
In this article the author analysis certain issues of application of the European payment order procedure. Relationship between the rules established in the European Union legal instrument – the regulation – and national civil procedure norms is discussed as far as they concern procedural requirements for document instituting the proceedings. Amenability of applications for issuing the European payment order is surveyed. The author proposes certain changes in legal regulation.
In this article the author analysis certain issues of application of the European payment order procedure. Relationship between the rules established in the European Union legal instrument – the regulation – and national civil procedure norms is discussed as far as they concern procedural requirements for document instituting the proceedings. Amenability of applications for issuing the European payment order is surveyed. The author proposes certain changes in legal regulation.
The author studies a legal measure, which was introduced by a type of European Union law known as Framework Decision, adopted in June 2002 by the European Union Council of Ministers. Lithuania has implemented the Framework Decision on the European Arrest Warrant by making modifications to the national Criminal Code and the Code of Criminal Procedure. It should be noted, that the European Arrest Warrant is the first European instrument, implementing the principle of mutual recognition. The master's thesis deals with the concept and system of the European Arrest Warrant, it's historical development, examines mandatory and discretionary grounds for non execution of the European Arrest Warrant, legal procedure, requirements of the form and content of the European Arrest Warrant. The author also focuses on some obstacles and problems found at national level during implementation of the Framework Decision. Furthermore, the author analyzes the statistical rates of issuing European Arrest Warrant and the surrendered persons to Lithuania. Aditionally, the master's thesis is illustrated by practical application of the European Arrest Warrant. Finally, the author gives summarized conclusions and makes particular suggestions for improving existing legal norms, which regulate the European Arrest Warrant.
The author studies a legal measure, which was introduced by a type of European Union law known as Framework Decision, adopted in June 2002 by the European Union Council of Ministers. Lithuania has implemented the Framework Decision on the European Arrest Warrant by making modifications to the national Criminal Code and the Code of Criminal Procedure. It should be noted, that the European Arrest Warrant is the first European instrument, implementing the principle of mutual recognition. The master's thesis deals with the concept and system of the European Arrest Warrant, it's historical development, examines mandatory and discretionary grounds for non execution of the European Arrest Warrant, legal procedure, requirements of the form and content of the European Arrest Warrant. The author also focuses on some obstacles and problems found at national level during implementation of the Framework Decision. Furthermore, the author analyzes the statistical rates of issuing European Arrest Warrant and the surrendered persons to Lithuania. Aditionally, the master's thesis is illustrated by practical application of the European Arrest Warrant. Finally, the author gives summarized conclusions and makes particular suggestions for improving existing legal norms, which regulate the European Arrest Warrant.
The author studies a legal measure, which was introduced by a type of European Union law known as Framework Decision, adopted in June 2002 by the European Union Council of Ministers. Lithuania has implemented the Framework Decision on the European Arrest Warrant by making modifications to the national Criminal Code and the Code of Criminal Procedure. It should be noted, that the European Arrest Warrant is the first European instrument, implementing the principle of mutual recognition. The master's thesis deals with the concept and system of the European Arrest Warrant, it's historical development, examines mandatory and discretionary grounds for non execution of the European Arrest Warrant, legal procedure, requirements of the form and content of the European Arrest Warrant. The author also focuses on some obstacles and problems found at national level during implementation of the Framework Decision. Furthermore, the author analyzes the statistical rates of issuing European Arrest Warrant and the surrendered persons to Lithuania. Aditionally, the master's thesis is illustrated by practical application of the European Arrest Warrant. Finally, the author gives summarized conclusions and makes particular suggestions for improving existing legal norms, which regulate the European Arrest Warrant.
The author studies a legal measure, which was introduced by a type of European Union law known as Framework Decision, adopted in June 2002 by the European Union Council of Ministers. Lithuania has implemented the Framework Decision on the European Arrest Warrant by making modifications to the national Criminal Code and the Code of Criminal Procedure. It should be noted, that the European Arrest Warrant is the first European instrument, implementing the principle of mutual recognition. The master's thesis deals with the concept and system of the European Arrest Warrant, it's historical development, examines mandatory and discretionary grounds for non execution of the European Arrest Warrant, legal procedure, requirements of the form and content of the European Arrest Warrant. The author also focuses on some obstacles and problems found at national level during implementation of the Framework Decision. Furthermore, the author analyzes the statistical rates of issuing European Arrest Warrant and the surrendered persons to Lithuania. Aditionally, the master's thesis is illustrated by practical application of the European Arrest Warrant. Finally, the author gives summarized conclusions and makes particular suggestions for improving existing legal norms, which regulate the European Arrest Warrant.
Taxation of Options in Lithuania: a Comparison with Other OECD States The author of this master thesis analyzes the taxation of employee stock options in Lithuania and three OECD countries: United States of America, United Kingdom and Germany. At the beginning of the thesis, the concept and purpose of the stock options as a form of employee financial participation are discussed and the types of employee stock options are identified. Later on, author explains the main aspects of taxation of employee stock options and distinguishes practically arising taxation issues. International double taxation is identified as one of the most problematic issues that countries encounter in the respect of the taxation of employee stock options. However, author seeks to find and name possible solutions for the avoidance of double taxation and analyzes the Double Taxation Avoidance Agreement between Lithuania and Latvia. The taxation of employee stock options in this thesis is examined from the perspective of both employee and the employer. In the context of Lithuanian tax law, the taxation of employee stock options is assessed in terms of income, social insurance and compulsory health insurance taxes, as well as the procedure for calculating and declaring the aforementioned taxes. In the context of foreign countries, author studies the legal requirements for stock option grant and the taxation of stock options. Finally, author compares the taxation of stock options in Lithuania, United States of America, United Kingdom and Germany and evaluates Lithuanian tax environment regarding employee stock options. In the conclusion, a few possible improvements for the tax legislation are proposed.
