Suchergebnisse

Challenging the Rule of Law in Europe: how the Rule of Law Crises Occur? European Union is suffering from the rule of law deficiencies in the Member States. The master thesis attempts to determine what short-comings in the legal system allow the rule of law crisis happen in established constitutional democracies and what could be the safeguards to prevent that from happening. The thesis argues that the rule of law as a concept can only be identified rather than defined, because of the wide usage in different contexts and its ambiguous nature. The rule of law crisis is defined as a situation when the violation of the principle is so severe that the legal order is fundamentally affected – cannot function properly without the resolution of the breach. Poland and Lithuania are compared based on their legal order linked to the Constitutional Court. The two countries where chosen as subjects because of shared history, similar political-legal systems and the importance of the strategic partnership between the two countries. During the analysis four areas of law where identified as most vulnerable: (1) justices appointment and removal procedures; (2) court and justice independence guarantees; (3) norms that prescribe the constitutional reviews procedure; (4) the provisions that mandate how norms and acts linked to constitutional order can be amended. The rule of law is addressed as a political and legal concept. Any solutions or safeguards must focus on that dual nature of the concept. International safeguards were found to be not sufficient enough without the support of national norms and political will to protect it effectively. Preventive nature of the safeguards that should be placed in the national legal order are emphasised the most.

Challenging the Rule of Law in Europe: how the Rule of Law Crises Occur? European Union is suffering from the rule of law deficiencies in the Member States. The master thesis attempts to determine what short-comings in the legal system allow the rule of law crisis happen in established constitutional democracies and what could be the safeguards to prevent that from happening. The thesis argues that the rule of law as a concept can only be identified rather than defined, because of the wide usage in different contexts and its ambiguous nature. The rule of law crisis is defined as a situation when the violation of the principle is so severe that the legal order is fundamentally affected – cannot function properly without the resolution of the breach. Poland and Lithuania are compared based on their legal order linked to the Constitutional Court. The two countries where chosen as subjects because of shared history, similar political-legal systems and the importance of the strategic partnership between the two countries. During the analysis four areas of law where identified as most vulnerable: (1) justices appointment and removal procedures; (2) court and justice independence guarantees; (3) norms that prescribe the constitutional reviews procedure; (4) the provisions that mandate how norms and acts linked to constitutional order can be amended. The rule of law is addressed as a political and legal concept. Any solutions or safeguards must focus on that dual nature of the concept. International safeguards were found to be not sufficient enough without the support of national norms and political will to protect it effectively. Preventive nature of the safeguards that should be placed in the national legal order are emphasised the most.

Challenging the Rule of Law in Europe: how the Rule of Law Crises Occur? European Union is suffering from the rule of law deficiencies in the Member States. The master thesis attempts to determine what short-comings in the legal system allow the rule of law crisis happen in established constitutional democracies and what could be the safeguards to prevent that from happening. The thesis argues that the rule of law as a concept can only be identified rather than defined, because of the wide usage in different contexts and its ambiguous nature. The rule of law crisis is defined as a situation when the violation of the principle is so severe that the legal order is fundamentally affected – cannot function properly without the resolution of the breach. Poland and Lithuania are compared based on their legal order linked to the Constitutional Court. The two countries where chosen as subjects because of shared history, similar political-legal systems and the importance of the strategic partnership between the two countries. During the analysis four areas of law where identified as most vulnerable: (1) justices appointment and removal procedures; (2) court and justice independence guarantees; (3) norms that prescribe the constitutional reviews procedure; (4) the provisions that mandate how norms and acts linked to constitutional order can be amended. The rule of law is addressed as a political and legal concept. Any solutions or safeguards must focus on that dual nature of the concept. International safeguards were found to be not sufficient enough without the support of national norms and political will to protect it effectively. Preventive nature of the safeguards that should be placed in the national legal order are emphasised the most.

Challenging the Rule of Law in Europe: how the Rule of Law Crises Occur? European Union is suffering from the rule of law deficiencies in the Member States. The master thesis attempts to determine what short-comings in the legal system allow the rule of law crisis happen in established constitutional democracies and what could be the safeguards to prevent that from happening. The thesis argues that the rule of law as a concept can only be identified rather than defined, because of the wide usage in different contexts and its ambiguous nature. The rule of law crisis is defined as a situation when the violation of the principle is so severe that the legal order is fundamentally affected – cannot function properly without the resolution of the breach. Poland and Lithuania are compared based on their legal order linked to the Constitutional Court. The two countries where chosen as subjects because of shared history, similar political-legal systems and the importance of the strategic partnership between the two countries. During the analysis four areas of law where identified as most vulnerable: (1) justices appointment and removal procedures; (2) court and justice independence guarantees; (3) norms that prescribe the constitutional reviews procedure; (4) the provisions that mandate how norms and acts linked to constitutional order can be amended. The rule of law is addressed as a political and legal concept. Any solutions or safeguards must focus on that dual nature of the concept. International safeguards were found to be not sufficient enough without the support of national norms and political will to protect it effectively. Preventive nature of the safeguards that should be placed in the national legal order are emphasised the most.

The title of the master's thesis – features of juvenile sentencing rules. Following international legal acts, valid criminal code of the Republic of Lithuania, works of theorists of criminal law, the theoretical model of features of juvenile sentencing rules, practical aspects of its application are analyzed, relevant problems of juvenile sentencing rules are disclosed. The conception of the sentence as the state means of compulsion for juveniles is disclosed in the paper. The general conceptions of the sentence, infancy in criminal law, purpose of the imposed legal sanctions for juveniles are analyzed. Following provisions of criminal law, law doctrine and court practice, types of sentences imposed for juveniles are reviewed. The suspension of the sentence imposed for juveniles is also analyzed when discussing the type of time-limited imprisonment. The general grounds for sentence imposition are analyzed in the third part of the paper. Specific circumstances, significant in the process of the sentence imposition for juveniles, are analyzed in the fourth part: living and upbringing conditions of the juvenile, state of health and social maturity, importance of earlier imposed sanctions. It is tried to review this problem in theoretical level, i.e. analyzing position of legislator, law doctrine, and international legal acts as well as reviewing court practice. Not only opinions of law specialists are presented in master's thesis but also author's thoughts and suggestions for law development are expressed

The title of the master's thesis – features of juvenile sentencing rules. Following international legal acts, valid criminal code of the Republic of Lithuania, works of theorists of criminal law, the theoretical model of features of juvenile sentencing rules, practical aspects of its application are analyzed, relevant problems of juvenile sentencing rules are disclosed. The conception of the sentence as the state means of compulsion for juveniles is disclosed in the paper. The general conceptions of the sentence, infancy in criminal law, purpose of the imposed legal sanctions for juveniles are analyzed. Following provisions of criminal law, law doctrine and court practice, types of sentences imposed for juveniles are reviewed. The suspension of the sentence imposed for juveniles is also analyzed when discussing the type of time-limited imprisonment. The general grounds for sentence imposition are analyzed in the third part of the paper. Specific circumstances, significant in the process of the sentence imposition for juveniles, are analyzed in the fourth part: living and upbringing conditions of the juvenile, state of health and social maturity, importance of earlier imposed sanctions. It is tried to review this problem in theoretical level, i.e. analyzing position of legislator, law doctrine, and international legal acts as well as reviewing court practice. Not only opinions of law specialists are presented in master's thesis but also author's thoughts and suggestions for law development are expressed

The title of the master's thesis – features of juvenile sentencing rules. Following international legal acts, valid criminal code of the Republic of Lithuania, works of theorists of criminal law, the theoretical model of features of juvenile sentencing rules, practical aspects of its application are analyzed, relevant problems of juvenile sentencing rules are disclosed. The conception of the sentence as the state means of compulsion for juveniles is disclosed in the paper. The general conceptions of the sentence, infancy in criminal law, purpose of the imposed legal sanctions for juveniles are analyzed. Following provisions of criminal law, law doctrine and court practice, types of sentences imposed for juveniles are reviewed. The suspension of the sentence imposed for juveniles is also analyzed when discussing the type of time-limited imprisonment. The general grounds for sentence imposition are analyzed in the third part of the paper. Specific circumstances, significant in the process of the sentence imposition for juveniles, are analyzed in the fourth part: living and upbringing conditions of the juvenile, state of health and social maturity, importance of earlier imposed sanctions. It is tried to review this problem in theoretical level, i.e. analyzing position of legislator, law doctrine, and international legal acts as well as reviewing court practice. Not only opinions of law specialists are presented in master's thesis but also author's thoughts and suggestions for law development are expressed

The title of the master's thesis – features of juvenile sentencing rules. Following international legal acts, valid criminal code of the Republic of Lithuania, works of theorists of criminal law, the theoretical model of features of juvenile sentencing rules, practical aspects of its application are analyzed, relevant problems of juvenile sentencing rules are disclosed. The conception of the sentence as the state means of compulsion for juveniles is disclosed in the paper. The general conceptions of the sentence, infancy in criminal law, purpose of the imposed legal sanctions for juveniles are analyzed. Following provisions of criminal law, law doctrine and court practice, types of sentences imposed for juveniles are reviewed. The suspension of the sentence imposed for juveniles is also analyzed when discussing the type of time-limited imprisonment. The general grounds for sentence imposition are analyzed in the third part of the paper. Specific circumstances, significant in the process of the sentence imposition for juveniles, are analyzed in the fourth part: living and upbringing conditions of the juvenile, state of health and social maturity, importance of earlier imposed sanctions. It is tried to review this problem in theoretical level, i.e. analyzing position of legislator, law doctrine, and international legal acts as well as reviewing court practice. Not only opinions of law specialists are presented in master's thesis but also author's thoughts and suggestions for law development are expressed

Freedom of free competition in the market forces to use limited resources effectively, expands economical growth and raises the welfare of consumers. Freedom of free competition is a constitutional value in Lithuania and there is created a legal protection system to save it from restrictions. One element of this protection system is concentration control, which is regulated under the Law of Competition of Republic of Lithuania. The object of this paper work is the system of concentration control rules. While analysing theoretical aspects and application practice, there are identified main practical issues of applying these rules in Lithuania, which create a risk that there will not be achieved a purpose of this regulation. This master's degree paper work is divided into four parts. All parts, except the second one, are modulated based on the same method: firstly, there are analysed theoretical questions relying upon European Union institutions' documents and after that there are studying practice of Competition Council of the Republic of Lithuania and identifying main practical problems. In the first part, there are analysed the concept of concentration, reasons why undertakings merge and reasons why such mergers are regulated by law. Two main problems arise: is the strengthening of control an concentration and is the presumption of concentration then an undertaking has ¼ votes reasonable. The object of the second part is the development of concentration control rules and the main problem analysed is the stagnation of aggregate incomes value. In the third part there are scrutinized the system of criterions necessary to evaluate the concentration and analysed practice of Competition Council of the Republic of Lithuania in the field of evaluating concentrations. Fourth part is for theoretical and practical aspect of decision to permit concentration with conditions and obligations, which can be made by Competition Council after evaluation of concentration. The main methods used in this work are: comparative, logical, systematic, historical, teleological, historical and analysis of documents.

Freedom of free competition in the market forces to use limited resources effectively, expands economical growth and raises the welfare of consumers. Freedom of free competition is a constitutional value in Lithuania and there is created a legal protection system to save it from restrictions. One element of this protection system is concentration control, which is regulated under the Law of Competition of Republic of Lithuania. The object of this paper work is the system of concentration control rules. While analysing theoretical aspects and application practice, there are identified main practical issues of applying these rules in Lithuania, which create a risk that there will not be achieved a purpose of this regulation. This master's degree paper work is divided into four parts. All parts, except the second one, are modulated based on the same method: firstly, there are analysed theoretical questions relying upon European Union institutions' documents and after that there are studying practice of Competition Council of the Republic of Lithuania and identifying main practical problems. In the first part, there are analysed the concept of concentration, reasons why undertakings merge and reasons why such mergers are regulated by law. Two main problems arise: is the strengthening of control an concentration and is the presumption of concentration then an undertaking has ¼ votes reasonable. The object of the second part is the development of concentration control rules and the main problem analysed is the stagnation of aggregate incomes value. In the third part there are scrutinized the system of criterions necessary to evaluate the concentration and analysed practice of Competition Council of the Republic of Lithuania in the field of evaluating concentrations. Fourth part is for theoretical and practical aspect of decision to permit concentration with conditions and obligations, which can be made by Competition Council after evaluation of concentration. The main methods used in this work are: comparative, logical, systematic, historical, teleological, historical and analysis of documents.

The New Interest Deduction Limitation Rule: Concept and Assessment This master's thesis presents the history of the EBITDA rule in Lithuania, which starts in the 15 steps BEPS Action Plan about the Organization for International Economic Cooperation and Development, and it is described more broadly in its 4th step "Limit the reduction of the base with interest and other financial payments." This plan was one of the biggest incentives for the directive to emerge in the European Union in 2016. This was followed by the Directive passed on 12 July (1164), in which the EBITDA rule is further analyzed, but more at the EU level. The aforementioned documents are studied thoroughly in this work because Lithuania, as a member of international organizations, must adapt and follow the provisions of these extremely important documents. These analyses of the documents reveal not only the mandatory provisions of the EBITDA rule offered to the members of the organizations, but also alternative provisions that the members can implement to suit their country's legal system. This work also pays great attention to the Lithuanian sources that are related to the EBITDA rule, it defines the application of the EBITDA rule and evaluates other important provisions and concepts. The author of this paper also presents alternatives that were valid before the emergence of the EBITDA rule, one of which is the thin capitalization rule. The broader capitalization rule discloses a broader assessment of the EBITDA rule. Also, in her work, the author uses the practice of Lithuanian and EU TT and the practical situations of the commentary of the Lithuanian Income tax law to present the description and assessment of the EBITDA rule in the best possible way. After analyzing all the sources used, the conclusions are presented at the end of the work.

The New Interest Deduction Limitation Rule: Concept and Assessment This master's thesis presents the history of the EBITDA rule in Lithuania, which starts in the 15 steps BEPS Action Plan about the Organization for International Economic Cooperation and Development, and it is described more broadly in its 4th step "Limit the reduction of the base with interest and other financial payments." This plan was one of the biggest incentives for the directive to emerge in the European Union in 2016. This was followed by the Directive passed on 12 July (1164), in which the EBITDA rule is further analyzed, but more at the EU level. The aforementioned documents are studied thoroughly in this work because Lithuania, as a member of international organizations, must adapt and follow the provisions of these extremely important documents. These analyses of the documents reveal not only the mandatory provisions of the EBITDA rule offered to the members of the organizations, but also alternative provisions that the members can implement to suit their country's legal system. This work also pays great attention to the Lithuanian sources that are related to the EBITDA rule, it defines the application of the EBITDA rule and evaluates other important provisions and concepts. The author of this paper also presents alternatives that were valid before the emergence of the EBITDA rule, one of which is the thin capitalization rule. The broader capitalization rule discloses a broader assessment of the EBITDA rule. Also, in her work, the author uses the practice of Lithuanian and EU TT and the practical situations of the commentary of the Lithuanian Income tax law to present the description and assessment of the EBITDA rule in the best possible way. After analyzing all the sources used, the conclusions are presented at the end of the work.

The New Interest Deduction Limitation Rule: Concept and Assessment This master's thesis presents the history of the EBITDA rule in Lithuania, which starts in the 15 steps BEPS Action Plan about the Organization for International Economic Cooperation and Development, and it is described more broadly in its 4th step "Limit the reduction of the base with interest and other financial payments." This plan was one of the biggest incentives for the directive to emerge in the European Union in 2016. This was followed by the Directive passed on 12 July (1164), in which the EBITDA rule is further analyzed, but more at the EU level. The aforementioned documents are studied thoroughly in this work because Lithuania, as a member of international organizations, must adapt and follow the provisions of these extremely important documents. These analyses of the documents reveal not only the mandatory provisions of the EBITDA rule offered to the members of the organizations, but also alternative provisions that the members can implement to suit their country's legal system. This work also pays great attention to the Lithuanian sources that are related to the EBITDA rule, it defines the application of the EBITDA rule and evaluates other important provisions and concepts. The author of this paper also presents alternatives that were valid before the emergence of the EBITDA rule, one of which is the thin capitalization rule. The broader capitalization rule discloses a broader assessment of the EBITDA rule. Also, in her work, the author uses the practice of Lithuanian and EU TT and the practical situations of the commentary of the Lithuanian Income tax law to present the description and assessment of the EBITDA rule in the best possible way. After analyzing all the sources used, the conclusions are presented at the end of the work.

The New Interest Deduction Limitation Rule: Concept and Assessment This master's thesis presents the history of the EBITDA rule in Lithuania, which starts in the 15 steps BEPS Action Plan about the Organization for International Economic Cooperation and Development, and it is described more broadly in its 4th step "Limit the reduction of the base with interest and other financial payments." This plan was one of the biggest incentives for the directive to emerge in the European Union in 2016. This was followed by the Directive passed on 12 July (1164), in which the EBITDA rule is further analyzed, but more at the EU level. The aforementioned documents are studied thoroughly in this work because Lithuania, as a member of international organizations, must adapt and follow the provisions of these extremely important documents. These analyses of the documents reveal not only the mandatory provisions of the EBITDA rule offered to the members of the organizations, but also alternative provisions that the members can implement to suit their country's legal system. This work also pays great attention to the Lithuanian sources that are related to the EBITDA rule, it defines the application of the EBITDA rule and evaluates other important provisions and concepts. The author of this paper also presents alternatives that were valid before the emergence of the EBITDA rule, one of which is the thin capitalization rule. The broader capitalization rule discloses a broader assessment of the EBITDA rule. Also, in her work, the author uses the practice of Lithuanian and EU TT and the practical situations of the commentary of the Lithuanian Income tax law to present the description and assessment of the EBITDA rule in the best possible way. After analyzing all the sources used, the conclusions are presented at the end of the work.

Master's thesis "The role of the court of law in implementing rules of competition in Lithuania" analyzed the role of courts in reviewing competition authority's decisions. Competition Council of the Republic of Lithuania is the body that investigates, decides and imposes sanctions. In this situation, it is important that there should be an effective appeal system which gives the court the opportunity to review the competition authority's decision. Given the fact that the aim of Law on Competition is the harmonization of Lithuanian law with the law of the European Union, courts often rely on the case law of the Courts of the European Union as a secondary source. Therefore, this thesis gives a lot of attention for the Courts of the European Union case law, which reveals that in most cases it is based on principle of judicial deference, but also shows that judicial review is not always "light". The analysis of Lithuanian case law concludes that the Lithuanian courts rely on the case law of European Union and judicial review is "quite comprehensive". The analysis of judicial decisions after review of the Competition Council's decisions helps to define the cases when such decisions are made. The case law of the Supreme Administrative Court of Lithuania and the Vilnius Regional Administrative Court shows when the decision of the Competition Council is withdrew, and when the case is returned back for further investigation; when the court has a right to amend the Competition Council's decision on the merger, penalties or interim measures; which decision is taken after review of Competition Council's decision refusing to start investigation. The last part of the master's thesis is related to the compatibility of the European Convention on Human Rights and Fundamental Freedoms and judicial review. It is concluded that the imposition of fines for infringements of competition law is compatible with the European Convention on Human Rights and Fundamental Freedoms and that returning the case to the Competition Council for additional investigation is in compliance with the principle of "ne bis in idem".