Suchergebnisse

After Lithuania regained its independence, the market of land used for agricultural activities developed slowly. Agriculture was not among promising activities, and land used for agricultural activities was not in great demand. Only since the year 2000 this market became more active, and in the latter years its development has been rapid: land prices were going up, the number of transferred parcels was increasing. Such a development is mainly caused by the EU accession. Lithuania as well as the nearest neighbours Latvia and Poland joined the EU at the same time, but heretofore formed rural traditions and adopted political decisions on agricultural reform priorities and trends has made peculiar farm structure and different situation on the land market. The article deals with the situation on the market of land used for agricultural activities in these countries aiming to identify peculiarities of the land market formation. The analysis showed that after EU accession, the tendencies for land market development in Lithuania, Latvia and Poland were similar: the land market was developing rapidly, the number of land purchase-sale transactions increased, and the prices of land used for agricultural activities annually were going up. However, a level of land prices is different. These differences were caused by peculiarities of an individual country. Poland has never lost its independence, the organisational structure of country's government was well-established; therefore, this country could start formation of free-market economy being in more favourable situation than Lithuania or Latvia. As a result, the formation of land market in Poland started almost by a decade earlier than in other analysed countries. As regards a dynamics of land prices, in Lithuania and Latvia they are similar to the prices that were in Poland ten years ago.

The aim of the work – to analyze the process of buying – selling and rent of state land sites in Siauliai city. The main law acts, regulating matters of buying – selling, rent and use of state land are: 3 part implementation of Constitution law of 47th article of Constitution of Lithuanian Republic; Civil code of the Republic of Lithuania; Land law of Republic of Lithuania and after legislative law acts. Guiding these documents the documents of ownership of land, the agreements or rent and usage of land are prepared. The land buy – sell agreement is of notarial form and is registered in the registry of realty. The main information about buyable land site from the state and its selling price are noted in the agreement. People can pay all the price at once or buy land in credit. The realty site plan has to be prepared in order to make the land site transactions. Buyer gets proprietorship of land after release of state land. The release and the acceptance of the land site are formalized by the release – acceptance act signed by both sides. People what doesn't want buy land can rent it. Land rent term adjusting both sides agreement, but no longer than 99 years. Agricultural land can be rented no longer than 25 years. State or municipality institutes, organizations which doesn't want any benefit state land can be no rented but passed for using in use agreement.

The aim of the work – to analyze the process of buying – selling and rent of state land sites in Siauliai city. The main law acts, regulating matters of buying – selling, rent and use of state land are: 3 part implementation of Constitution law of 47th article of Constitution of Lithuanian Republic; Civil code of the Republic of Lithuania; Land law of Republic of Lithuania and after legislative law acts. Guiding these documents the documents of ownership of land, the agreements or rent and usage of land are prepared. The land buy – sell agreement is of notarial form and is registered in the registry of realty. The main information about buyable land site from the state and its selling price are noted in the agreement. People can pay all the price at once or buy land in credit. The realty site plan has to be prepared in order to make the land site transactions. Buyer gets proprietorship of land after release of state land. The release and the acceptance of the land site are formalized by the release – acceptance act signed by both sides. People what doesn't want buy land can rent it. Land rent term adjusting both sides agreement, but no longer than 99 years. Agricultural land can be rented no longer than 25 years. State or municipality institutes, organizations which doesn't want any benefit state land can be no rented but passed for using in use agreement.

Existing conditionally sizeable possibility of interpretation of tax legislation and covering regulations of the Republic of Lithuania, abundance of practical employment subtleties and concretization makes extremely important the knowledge of taxpayer regarding which specific deductions, when and how can be applied while calculating the payable sum for one or another tax. Employment of provided taxation deductions not only provides proper environment for tax system existentialism, but also creates added value for the taxpayer. Deficiency of economic and accounting knowledge of the latter enables a legitimate overpay of the taxes payable for the state, though, not registering this fact with any economic operation. Reform of taxation for persons engaged in agricultural activities and real property trade, recently performed in Lithuania, conditions new scientific research in this area of tax system. Land site taxation, seems such a narrow profiled field of tax system, becomes more and more important tax within Lithuanian tax system. As the carried out statistical analysis of national budget administration data reveals, collection scope of taxes, where taxable object is real property, during the last decade is only increasing both in Lithuania and all EU countries. One of the most significant reasons determining such changes is micro economic condition of the country, however, state fiscal policy also plays quite a considerable role in this field.[.]

Existing conditionally sizeable possibility of interpretation of tax legislation and covering regulations of the Republic of Lithuania, abundance of practical employment subtleties and concretization makes extremely important the knowledge of taxpayer regarding which specific deductions, when and how can be applied while calculating the payable sum for one or another tax. Employment of provided taxation deductions not only provides proper environment for tax system existentialism, but also creates added value for the taxpayer. Deficiency of economic and accounting knowledge of the latter enables a legitimate overpay of the taxes payable for the state, though, not registering this fact with any economic operation. Reform of taxation for persons engaged in agricultural activities and real property trade, recently performed in Lithuania, conditions new scientific research in this area of tax system. Land site taxation, seems such a narrow profiled field of tax system, becomes more and more important tax within Lithuanian tax system. As the carried out statistical analysis of national budget administration data reveals, collection scope of taxes, where taxable object is real property, during the last decade is only increasing both in Lithuania and all EU countries. One of the most significant reasons determining such changes is micro economic condition of the country, however, state fiscal policy also plays quite a considerable role in this field.[.]

Existing conditionally sizeable possibility of interpretation of tax legislation and covering regulations of the Republic of Lithuania, abundance of practical employment subtleties and concretization makes extremely important the knowledge of taxpayer regarding which specific deductions, when and how can be applied while calculating the payable sum for one or another tax. Employment of provided taxation deductions not only provides proper environment for tax system existentialism, but also creates added value for the taxpayer. Deficiency of economic and accounting knowledge of the latter enables a legitimate overpay of the taxes payable for the state, though, not registering this fact with any economic operation. Reform of taxation for persons engaged in agricultural activities and real property trade, recently performed in Lithuania, conditions new scientific research in this area of tax system. Land site taxation, seems such a narrow profiled field of tax system, becomes more and more important tax within Lithuanian tax system. As the carried out statistical analysis of national budget administration data reveals, collection scope of taxes, where taxable object is real property, during the last decade is only increasing both in Lithuania and all EU countries. One of the most significant reasons determining such changes is micro economic condition of the country, however, state fiscal policy also plays quite a considerable role in this field.[.]

Existing conditionally sizeable possibility of interpretation of tax legislation and covering regulations of the Republic of Lithuania, abundance of practical employment subtleties and concretization makes extremely important the knowledge of taxpayer regarding which specific deductions, when and how can be applied while calculating the payable sum for one or another tax. Employment of provided taxation deductions not only provides proper environment for tax system existentialism, but also creates added value for the taxpayer. Deficiency of economic and accounting knowledge of the latter enables a legitimate overpay of the taxes payable for the state, though, not registering this fact with any economic operation. Reform of taxation for persons engaged in agricultural activities and real property trade, recently performed in Lithuania, conditions new scientific research in this area of tax system. Land site taxation, seems such a narrow profiled field of tax system, becomes more and more important tax within Lithuanian tax system. As the carried out statistical analysis of national budget administration data reveals, collection scope of taxes, where taxable object is real property, during the last decade is only increasing both in Lithuania and all EU countries. One of the most significant reasons determining such changes is micro economic condition of the country, however, state fiscal policy also plays quite a considerable role in this field.[.]

Research relevance. Sustainable land use is an agroecosystem which aims to gain pro-ducts that, by their amount, could compete with production obtained on land of at least ave-rage productivity, and could maintain stable soil productivity or even improve it in case of selected specific land uses and grown crops. Low-productivity light textured soils are risky for cultivation of agricultural products. So the exploration on rational use of resources in such soils requires special attention. Sandy loam soils are naturally infertile and acidic, with low content of organic matter, so the importance and aspiration to conserve or improve such soils is enshrined in legislation such as the National Climate Change Management Policy and the National Environmental Protection Strategy. The Kyoto Protocol emphasizes that soil is one of the main CO2 reser-ves, which must be protected and, if possible, increased. At the Paris Conference on Climate Change the member states pledged to achieve the so-called "absolute zero" threshold as quickly as possible, and to reach the balance of pollutants and green energy which would not further extend the greenhouse effect by 2100. It was noted that certain farming techniques allow agricultural soils to absorb and perform carbon sequestration, enabling the assessment of land use conversion efficiency (Huang et al., 2010, 2012; Jin et al., 2014). Research objectives: 1. to determine changes of macromorphological characteristics of the soil profile (0–120 cm) resulting from the altered land use; 2. to explore the impact of different land uses on soil fertility, assessing changes of agro-chemical characteristics of soil profile (0–120 cm); 3. to assess differences in organic carbon sequestration in different land uses; 4. to assess the productivity (biomass, total energy) of different land uses and their altera-tions depending on the duration of the land use transformation period; 5. to identify changes in the species composition of natural phytocenoses (fallow) in the course of soil renaturalization.

Research relevance. Sustainable land use is an agroecosystem which aims to gain pro-ducts that, by their amount, could compete with production obtained on land of at least ave-rage productivity, and could maintain stable soil productivity or even improve it in case of selected specific land uses and grown crops. Low-productivity light textured soils are risky for cultivation of agricultural products. So the exploration on rational use of resources in such soils requires special attention. Sandy loam soils are naturally infertile and acidic, with low content of organic matter, so the importance and aspiration to conserve or improve such soils is enshrined in legislation such as the National Climate Change Management Policy and the National Environmental Protection Strategy. The Kyoto Protocol emphasizes that soil is one of the main CO2 reser-ves, which must be protected and, if possible, increased. At the Paris Conference on Climate Change the member states pledged to achieve the so-called "absolute zero" threshold as quickly as possible, and to reach the balance of pollutants and green energy which would not further extend the greenhouse effect by 2100. It was noted that certain farming techniques allow agricultural soils to absorb and perform carbon sequestration, enabling the assessment of land use conversion efficiency (Huang et al., 2010, 2012; Jin et al., 2014). Research objectives: 1. to determine changes of macromorphological characteristics of the soil profile (0–120 cm) resulting from the altered land use; 2. to explore the impact of different land uses on soil fertility, assessing changes of agro-chemical characteristics of soil profile (0–120 cm); 3. to assess differences in organic carbon sequestration in different land uses; 4. to assess the productivity (biomass, total energy) of different land uses and their altera-tions depending on the duration of the land use transformation period; 5. to identify changes in the species composition of natural phytocenoses (fallow) in the course of soil renaturalization.

Object of the thesis is Zapyškis ir Altoniškiai cadastral localities of Kaunas district. The aim of the paper is to analyse the workflow of land reform in Zapyškis and Altoniškiai cadastral localities. Objectives of the thesis are as follows: 1. To examine and perform the survey of scientific literature on legal acts regulating land reform. 2. To analyse the restoration of property rights to land, forest and water bodies in Zapyškis ir Altoniškiai cadastral localities. 3. To analyse the scope of works carried out during the land reform. 4. To identify existing problems and opportunities to finish land reform in Zapyškis ir Altoniškiai cadastral localities. The methods used: document analysis, questionnaire survey, comparative, analogical, extrapolational, mathematical, statistical, summative, graphical representation, descriptive methods. The results of the paper: the first part of the paper introduces examination and scientific survey of legal acts that regulate land reform works. The second part of the paper deals with the overview of the cadastral areas in Kaunas district, Zapyškis and Altoniškiai, analysis of the restoration of the Government's property rights to land, forest and water bodies in the aforementioned areas. The third part analyses the scope of the land reform works in the cadastral areas of Zapyškis and Altoniškiai. In the fourth part of this paper, the qualitative and perspective assessments of the works carried out in Zapyškis and Altoniškiai cadastral areas are performed, problems and opportunities of finishing the land reform in the cadastral areas thereof are determined. The land plot owned by majority of owners is not large enough to perform perspective and competitive activities. Property rights of land, forest and water bodies in Zapyškis cadastral locality were restored to 558 citizens 1914.6741 ha area, it makes 76.3 percent number of preferred applications or 102.7 per cent total area indicated in the applications, whereas in Altoniškiai cadastral locality this number amounts for 231 citizens 509.1032 ha area, it makes 81.3 percent number of preferred applications or 104.3 per cent total area indicated in the applications.

Object of the thesis is Zapyškis ir Altoniškiai cadastral localities of Kaunas district. The aim of the paper is to analyse the workflow of land reform in Zapyškis and Altoniškiai cadastral localities. Objectives of the thesis are as follows: 1. To examine and perform the survey of scientific literature on legal acts regulating land reform. 2. To analyse the restoration of property rights to land, forest and water bodies in Zapyškis ir Altoniškiai cadastral localities. 3. To analyse the scope of works carried out during the land reform. 4. To identify existing problems and opportunities to finish land reform in Zapyškis ir Altoniškiai cadastral localities. The methods used: document analysis, questionnaire survey, comparative, analogical, extrapolational, mathematical, statistical, summative, graphical representation, descriptive methods. The results of the paper: the first part of the paper introduces examination and scientific survey of legal acts that regulate land reform works. The second part of the paper deals with the overview of the cadastral areas in Kaunas district, Zapyškis and Altoniškiai, analysis of the restoration of the Government's property rights to land, forest and water bodies in the aforementioned areas. The third part analyses the scope of the land reform works in the cadastral areas of Zapyškis and Altoniškiai. In the fourth part of this paper, the qualitative and perspective assessments of the works carried out in Zapyškis and Altoniškiai cadastral areas are performed, problems and opportunities of finishing the land reform in the cadastral areas thereof are determined. The land plot owned by majority of owners is not large enough to perform perspective and competitive activities. Property rights of land, forest and water bodies in Zapyškis cadastral locality were restored to 558 citizens 1914.6741 ha area, it makes 76.3 percent number of preferred applications or 102.7 per cent total area indicated in the applications, whereas in Altoniškiai cadastral locality this number amounts for 231 citizens 509.1032 ha area, it makes 81.3 percent number of preferred applications or 104.3 per cent total area indicated in the applications.

The principle of legal certainty is a general principle of law. It takes its origin from Ancient Greece and Rome. Greeks used legal certainty as a main criterion for just legislation, but Romans understood it as a requirement for judicial activities. Modern requirements of the legal certainty principle have the same spheres of usage – legislative and judiciary. The main of them are the following: restrictions must be provided for a specific legal act, which is public, predictable and general, clearly formulated, has legitimate public interest; clear division of powers and responsibilities; enforcement must be unique and predictable. Nowadays, legal certainty is a generally recognized democratic value that is part of the European common heritage. The European Court of Human Rights has a great influence on the legal certainty formation. It has stable practice of using the legal certainty principle in different spheres. The ECHR has developed legal certainty to the level that it has now. Legal certainty begins to penetrate into the Ukrainian legal system. Nowadays, this process is very slow and developed only by the scholars and the Constitutional Court of Ukraine. From the other hand, uprising of the rule of law and other fundamental principles of law application is moving in a positive way. This positive tendency could be found not only in constitutional law, but also in different branches of law, such as land law. The Constitutional Court of Ukraine tries to use the concept of "living instrument" that was established by the ECHR in Tyrer v. The United Kingdom case. The majority of legal certainty requirements in land sphere are connected to the legislative usage. Predictability of the acts and legislative policy is the most problematic aspect of the legal certainty implementation in Ukraine.

The principle of legal certainty is a general principle of law. It takes its origin from Ancient Greece and Rome. Greeks used legal certainty as a main criterion for just legislation, but Romans understood it as a requirement for judicial activities. Modern requirements of the legal certainty principle have the same spheres of usage – legislative and judiciary. The main of them are the following: restrictions must be provided for a specific legal act, which is public, predictable and general, clearly formulated, has legitimate public interest; clear division of powers and responsibilities; enforcement must be unique and predictable. Nowadays, legal certainty is a generally recognized democratic value that is part of the European common heritage. The European Court of Human Rights has a great influence on the legal certainty formation. It has stable practice of using the legal certainty principle in different spheres. The ECHR has developed legal certainty to the level that it has now. Legal certainty begins to penetrate into the Ukrainian legal system. Nowadays, this process is very slow and developed only by the scholars and the Constitutional Court of Ukraine. From the other hand, uprising of the rule of law and other fundamental principles of law application is moving in a positive way. This positive tendency could be found not only in constitutional law, but also in different branches of law, such as land law. The Constitutional Court of Ukraine tries to use the concept of "living instrument" that was established by the ECHR in Tyrer v. The United Kingdom case. The majority of legal certainty requirements in land sphere are connected to the legislative usage. Predictability of the acts and legislative policy is the most problematic aspect of the legal certainty implementation in Ukraine.

The disertation investigates a crucial factor, determining decisions on development of Lithuanian transport system - Common European transport policy in the field of road and railway and provides comprehensive answers to the following questions: (1)are the EU solutions in transport development field economically consistent and feasible, (2)what are the means, suitable for its' implementation, (3) what effects it will cause for Lithuania's transport system as well as the whole economic and social life.

The disertation investigates a crucial factor, determining decisions on development of Lithuanian transport system - Common European transport policy in the field of road and railway and provides comprehensive answers to the following questions: (1)are the EU solutions in transport development field economically consistent and feasible, (2)what are the means, suitable for its' implementation, (3) what effects it will cause for Lithuania's transport system as well as the whole economic and social life.