Suchergebnisse

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 Signs of legal tax liability are being withdrawn and therefore analyzed for its regulated law perspective.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 object of this master thesis is the functioning legal system of EU that defines and regulates such a category of intellectual property rights as geographical indications. The goal of the thesis — conduct a comprehensive discussion and provide an overview of the EU regulatory system in the framework of the relevant EU legislature. Main tasks of the thesis: assess the impact of the current GI protection regime in the EU; determine the goals and the vector of further development of GIs; establish the relevance of GIs for European consumers, manufacturers and sellers. The methodology used in the work involves an analysis of the relevant legal framework, which includes international law, functioning on the example of multilateral treaties and bilateral trade agreements, and also European law and established case law, and it also involves a review of the scientific literature regarding GIs. Special attention is paid to EU foreign policy priorities and international relations on the matters of protection of GIs. A specific position in this work is occupied by the study of particular case law and the analysis of empirical data during the application and modification of the concept of GI by European manufacturers, state authorities, the European Court of Justice, and other EU legal institutions. The crucial findings of the study are that the EU seeks to promote quality and innovation in agriculture and pursue successful trade policies both within the European community and worldwide. In this context, GIs play an important role in promoting rural development, increasing the value of traditional agricultural products and producer incomes, preserving cultural and biological diversity, and providing reliable information to consumers. Being collective intellectual property rights, GIs require effective management attainable by the good faith cooperation and interaction between local actors in a joint dialogue with national authorities.

The object of this master thesis is the functioning legal system of EU that defines and regulates such a category of intellectual property rights as geographical indications. The goal of the thesis — conduct a comprehensive discussion and provide an overview of the EU regulatory system in the framework of the relevant EU legislature. Main tasks of the thesis: assess the impact of the current GI protection regime in the EU; determine the goals and the vector of further development of GIs; establish the relevance of GIs for European consumers, manufacturers and sellers. The methodology used in the work involves an analysis of the relevant legal framework, which includes international law, functioning on the example of multilateral treaties and bilateral trade agreements, and also European law and established case law, and it also involves a review of the scientific literature regarding GIs. Special attention is paid to EU foreign policy priorities and international relations on the matters of protection of GIs. A specific position in this work is occupied by the study of particular case law and the analysis of empirical data during the application and modification of the concept of GI by European manufacturers, state authorities, the European Court of Justice, and other EU legal institutions. The crucial findings of the study are that the EU seeks to promote quality and innovation in agriculture and pursue successful trade policies both within the European community and worldwide. In this context, GIs play an important role in promoting rural development, increasing the value of traditional agricultural products and producer incomes, preserving cultural and biological diversity, and providing reliable information to consumers. Being collective intellectual property rights, GIs require effective management attainable by the good faith cooperation and interaction between local actors in a joint dialogue with national authorities.

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 problems of recourse and subrogation institutes regulation in the Civil Code of Republic of Lithuania are analyzed in this article. Distinction of institutes' problems becomes more apparent analyzing legal relations of insurance. Variables a nd application of recourse and subrogation remains unclear analyzing both legal doctrine and constantl y changing practice of Lithuanian Supreme Court. Legislature of Republic of Lithuania called Civil c ode chapter VII "transfer of legal requirement to t hird party in recourse order (subrogation)" thus contrib uting to confusion of recourse and subrogation equating. Relevance of the topic is also justified by the fac t that since new Lithuanian Civil code came into force seventeen years ago it still remains unclear criteria implicating recourse and subrogation in le gal relations. Recourse occurs after third party fulfil ls obligation for the debtor. This is a new recours e obligation which links debtor and party fulfilling debtor's obligation. Meanwhile, in the case of subrogation institute it is the same continuing obl igation causing consequences not only for the parti es to the insurance contract, but also to third partie s. The purpose of this scientific article is to analyze nature of recourse and subrogation institutes also to investigate legal framework of insurer's ri ghts claiming compensation from the liable person's and to perform comparative analysis of recourse and subrogation in insurance legal relations and dissociate these two institutes. Object of scientific article – features of recourse and s ubrogation institutes application in insurance legal relations. After analysis of legislation, legal doctrine and l egal practice of Lithuanian Supreme Court, it must be concluded that distinction between subrogat ion and recourse is important for the legal classification of the dispute relations. Calculatio n of time limits and applicable law is dependent if the creditor received legal requirement as a subrogatio n or acquired a right of recourse.

The problems of recourse and subrogation institutes regulation in the Civil Code of Republic of Lithuania are analyzed in this article. Distinction of institutes' problems becomes more apparent analyzing legal relations of insurance. Variables a nd application of recourse and subrogation remains unclear analyzing both legal doctrine and constantl y changing practice of Lithuanian Supreme Court. Legislature of Republic of Lithuania called Civil c ode chapter VII "transfer of legal requirement to t hird party in recourse order (subrogation)" thus contrib uting to confusion of recourse and subrogation equating. Relevance of the topic is also justified by the fac t that since new Lithuanian Civil code came into force seventeen years ago it still remains unclear criteria implicating recourse and subrogation in le gal relations. Recourse occurs after third party fulfil ls obligation for the debtor. This is a new recours e obligation which links debtor and party fulfilling debtor's obligation. Meanwhile, in the case of subrogation institute it is the same continuing obl igation causing consequences not only for the parti es to the insurance contract, but also to third partie s. The purpose of this scientific article is to analyze nature of recourse and subrogation institutes also to investigate legal framework of insurer's ri ghts claiming compensation from the liable person's and to perform comparative analysis of recourse and subrogation in insurance legal relations and dissociate these two institutes. Object of scientific article – features of recourse and s ubrogation institutes application in insurance legal relations. After analysis of legislation, legal doctrine and l egal practice of Lithuanian Supreme Court, it must be concluded that distinction between subrogat ion and recourse is important for the legal classification of the dispute relations. Calculatio n of time limits and applicable law is dependent if the creditor received legal requirement as a subrogatio n or acquired a right of recourse.

Most international agreements on the rights of suffrage and the jurisprudence of the European Court of Human Rights hold that universal and equal suffrage is a key component of a democratic society. Apart from that, different nations have distinct electoral regulations governing the ability of prisoners to vote. Most of the states have adopted laws, forbidding the right to vote and be elected while in prison. Prisoner disenfranchisement is a topic of academic debate. Many scholars discuss whether voting should be considered as a right, or as a privilege granted by the state. Some critics argue that prisoner disenfranchisement is a form of double jeopardy or the breach of the non bis in idem rule. More specifically, these laws continually punish individuals for crimes that they have already served time for. Questions arise over whether the state has a legitimate interest in denying the right to vote and be elected to those who have manifested a fundamental antipathy to the laws of the state. Convicted felons also raise questions about morality and their ability to vote responsibly. The main purpose of this article is to find out whether the political rights can be restricted on the ground of the prison sentence. The findings partially support hypothesis that incarceration can be the reason for curtailing the political rights. The principle of universal suffrage is not absolute. International and regional documents on the rights of suffrage gives a room for implied limitations and states' legislatures must be allowed a margin of appreciation in this sphere. The margin in this area is wide, however the decision to curtail the rights of any groups or categories of the general population, such as convicted prisoners, must be 1) proportional; 2) in the pursuit of a legitimate aim; 3) reasonable. Most of the foreign tribunals hold that prison disenfranchisement laws are constitutional and justified. [.]

Most international agreements on the rights of suffrage and the jurisprudence of the European Court of Human Rights hold that universal and equal suffrage is a key component of a democratic society. Apart from that, different nations have distinct electoral regulations governing the ability of prisoners to vote. Most of the states have adopted laws, forbidding the right to vote and be elected while in prison. Prisoner disenfranchisement is a topic of academic debate. Many scholars discuss whether voting should be considered as a right, or as a privilege granted by the state. Some critics argue that prisoner disenfranchisement is a form of double jeopardy or the breach of the non bis in idem rule. More specifically, these laws continually punish individuals for crimes that they have already served time for. Questions arise over whether the state has a legitimate interest in denying the right to vote and be elected to those who have manifested a fundamental antipathy to the laws of the state. Convicted felons also raise questions about morality and their ability to vote responsibly. The main purpose of this article is to find out whether the political rights can be restricted on the ground of the prison sentence. The findings partially support hypothesis that incarceration can be the reason for curtailing the political rights. The principle of universal suffrage is not absolute. International and regional documents on the rights of suffrage gives a room for implied limitations and states' legislatures must be allowed a margin of appreciation in this sphere. The margin in this area is wide, however the decision to curtail the rights of any groups or categories of the general population, such as convicted prisoners, must be 1) proportional; 2) in the pursuit of a legitimate aim; 3) reasonable. Most of the foreign tribunals hold that prison disenfranchisement laws are constitutional and justified. [.]

Most international agreements on the rights of suffrage and the jurisprudence of the European Court of Human Rights hold that universal and equal suffrage is a key component of a democratic society. Apart from that, different nations have distinct electoral regulations governing the ability of prisoners to vote. Most of the states have adopted laws, forbidding the right to vote and be elected while in prison. Prisoner disenfranchisement is a topic of academic debate. Many scholars discuss whether voting should be considered as a right, or as a privilege granted by the state. Some critics argue that prisoner disenfranchisement is a form of double jeopardy or the breach of the non bis in idem rule. More specifically, these laws continually punish individuals for crimes that they have already served time for. Questions arise over whether the state has a legitimate interest in denying the right to vote and be elected to those who have manifested a fundamental antipathy to the laws of the state. Convicted felons also raise questions about morality and their ability to vote responsibly. The main purpose of this article is to find out whether the political rights can be restricted on the ground of the prison sentence. The findings partially support hypothesis that incarceration can be the reason for curtailing the political rights. The principle of universal suffrage is not absolute. International and regional documents on the rights of suffrage gives a room for implied limitations and states' legislatures must be allowed a margin of appreciation in this sphere. The margin in this area is wide, however the decision to curtail the rights of any groups or categories of the general population, such as convicted prisoners, must be 1) proportional; 2) in the pursuit of a legitimate aim; 3) reasonable. Most of the foreign tribunals hold that prison disenfranchisement laws are constitutional and justified. [.]

In this paper the relationship of Trade Unions and Labour Councils is analyzed through the concept of representation institute within labour relations, the role of Trade Unions and Labour Councils in social dialogue, particularly through the collective bargaining in a company, as well it is analysed what powers and possibilities are given for Trade Unions and Labour Councils by the legislature while dealing with collective disputes, thus revealing their ability to cooperate. Trade Union and Labour Council – representatives of company's workers defending and representing their interests, which implement workers' rights, though cannot take advantage of them on their own. Current regulations of workers' representation priority is given to Trade Union. Establishment of Trade Union in a company which has Labour Council implies a dual representation situation. This situation suggests that the competence of Labour Council should be narrowed. This solution would enable Labour Council become Trade union's helper and would mean a possibility of re-election of Labour Council while Trade Union is running in the company. Art. 27 of Labour Council Law of the Republic of Lithuania consolidates ability to create joint representation of the Trade Unions and Labour Council, but it is necessary to regulate the question of foundation to make this legal norm function. Furthermore, after the implementation of narrowing functions of Labour Council, setting up company's Trade Union, the right of joint representation establishment could be refused. It could also solve the question of Labour Councils and Trade Unions competition established by the Art. 27 the 3rd of Labour Council Law which contradicts the international law. Trade Union and Labour Council – parties of a collective work. However, no single piece of legislation provides that the Labour Council and Trade Union operating in the company, could cooperate in solving collective disputes, which means that in this field there is no relationship. This situation suggests that Labour Council has less chance of achieving beneficial outcomes for workers.

In this paper the relationship of Trade Unions and Labour Councils is analyzed through the concept of representation institute within labour relations, the role of Trade Unions and Labour Councils in social dialogue, particularly through the collective bargaining in a company, as well it is analysed what powers and possibilities are given for Trade Unions and Labour Councils by the legislature while dealing with collective disputes, thus revealing their ability to cooperate. Trade Union and Labour Council – representatives of company's workers defending and representing their interests, which implement workers' rights, though cannot take advantage of them on their own. Current regulations of workers' representation priority is given to Trade Union. Establishment of Trade Union in a company which has Labour Council implies a dual representation situation. This situation suggests that the competence of Labour Council should be narrowed. This solution would enable Labour Council become Trade union's helper and would mean a possibility of re-election of Labour Council while Trade Union is running in the company. Art. 27 of Labour Council Law of the Republic of Lithuania consolidates ability to create joint representation of the Trade Unions and Labour Council, but it is necessary to regulate the question of foundation to make this legal norm function. Furthermore, after the implementation of narrowing functions of Labour Council, setting up company's Trade Union, the right of joint representation establishment could be refused. It could also solve the question of Labour Councils and Trade Unions competition established by the Art. 27 the 3rd of Labour Council Law which contradicts the international law. Trade Union and Labour Council – parties of a collective work. However, no single piece of legislation provides that the Labour Council and Trade Union operating in the company, could cooperate in solving collective disputes, which means that in this field there is no relationship. This situation suggests that Labour Council has less chance of achieving beneficial outcomes for workers.

However, the mere receipt of scandalous information and its dissemination is not enough to provoke changes of social and legal framework. Such effects can occur if the scandal is accompanied by the combination of social circumstances stimulated by mass media: a total visibility of the event; the interpretation of the event as violating the generally accepted moral norms, traditions and values; mystery of the event, consisting of one or more items that must be disclosed. This work usually goes to journalists. Their work in these cases is legitimated by heterogenic unambiguous audience, not its individual segments, despite real or potential guilty of the perpetrator. Thus the disclosing Žurnalistikos tyrimai • Mokslo darbų žurnalas (Komunikacija ir informacija) • 2010 Nr. 3 52 work of media representatives is justified. To sum it up, although the scandals are not targeted or pre-professional interest of the journalists, but the media representatives support and stimulate the scandal, taking the advantages of the difficult crises communication. Typical sign of the scandal as the phenomenon of mass communication is moral panics caused in the society, which requires the correspondence between media and political agenda on the one side and public response and political action from the elites, on the other side. The public response is realized not only by the means of communication, but is taken in accordance with powers of compulsory actions of political elites. So pedophilia scandal has caused serious legal and social changes in society that led to the appropriate domestic policy decisions: law enforcement reforms, the rotation of heads, the faster adoption of the amendments to laws. Pedophilia scandal has highlighted the problem of strong pre-trial procedures and publication of data on juvenile problems in the media regulation, which should draw the attention of professional journalists' organizations and the legislature.

However, the mere receipt of scandalous information and its dissemination is not enough to provoke changes of social and legal framework. Such effects can occur if the scandal is accompanied by the combination of social circumstances stimulated by mass media: a total visibility of the event; the interpretation of the event as violating the generally accepted moral norms, traditions and values; mystery of the event, consisting of one or more items that must be disclosed. This work usually goes to journalists. Their work in these cases is legitimated by heterogenic unambiguous audience, not its individual segments, despite real or potential guilty of the perpetrator. Thus the disclosing Žurnalistikos tyrimai • Mokslo darbų žurnalas (Komunikacija ir informacija) • 2010 Nr. 3 52 work of media representatives is justified. To sum it up, although the scandals are not targeted or pre-professional interest of the journalists, but the media representatives support and stimulate the scandal, taking the advantages of the difficult crises communication. Typical sign of the scandal as the phenomenon of mass communication is moral panics caused in the society, which requires the correspondence between media and political agenda on the one side and public response and political action from the elites, on the other side. The public response is realized not only by the means of communication, but is taken in accordance with powers of compulsory actions of political elites. So pedophilia scandal has caused serious legal and social changes in society that led to the appropriate domestic policy decisions: law enforcement reforms, the rotation of heads, the faster adoption of the amendments to laws. Pedophilia scandal has highlighted the problem of strong pre-trial procedures and publication of data on juvenile problems in the media regulation, which should draw the attention of professional journalists' organizations and the legislature.