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LIETUVOS KAPITALO ĮMONĖ KAIP MOKESTINĖS BYLOS ŠALIS LENKIJOJE
No full textA limited liability company or joint stock company with its headquarters in Lithuania can be a taxpayer of Polish direct or indirect taxes. The Lithuanian company is authorized to be a party to the proceedings before the tax authorities of first or second instance. Since the Polish tax procedure is based on the subjective or objective criterion, there are no obstacles to the proceedings regarding the Lithuanian resident taking place. Note, however, that it must be represented before the authorities by an attorney who uses the Polish language. It is best if this person is a lawyer, legal adviser or tax adviser of Polish origin. If a limited liability company based in Lithuania has its branch in Poland, a person representing a branch may appear before the tax authority. Note, however, that all the repercussions on the course and outcome of the proceedings will affect the parent entity. The fact is that the branch of the company is present in the proceedings in the name and on behalf of the founding company. The lack of current regulations on deliveries in tax proceedings specifically relating to foreign taxpayers should be regarded as a de lege lata application. There is a possibility of delivering the letter by means of electronic communication. However, the taxpayer must already be familiar with complex rules relating to this method of delivery and meet its formal requirements. The need to extend the statutory definition of the taxpayer (located in the Tax Code) with a reference to entities located outside Poland was recognized as a de lege ferenda application. It is worth confirming, through legislative changes, the equality of rights and responsibilities of all taxpayers in the Polish tax procedure, regardless of their residence...
ARBITRŲ ATSAKOMYBĖ IR IMUNITETAS NUO ATSAKOMYBĖS
Get PDFStraipsnyje analizuojamas arbitrų imuniteto institutas tarptautiniame komerciniame arbitraže. Tarptautiniame komerciniame arbitraže nėra bendros pozicijos dėl atsakomybės arbitrams taikymo ir jos ribojimo. Šio straipsnio tikslas, remiantis lyginamąja valstybių teisinių sistemų analize, suformuluoti mokslines rekomendacijas, susijusias su atsakomybės taikymu ir jos apribojimu arbitrams tarptautiniame komerciniame arbitraže.
This article discusses arguable aspects of the application of the liability of arbitrators in international commercial arbitration. There is no uniform practice applicable to the immunity of arbitrators in the field. By means of comparative analysis of various countries legal systems, this article aims to construct recommendation regarding the arbitrator‘s immunity and liability issue in international commercial arbitration
BENDRAVALSTYBINĖS LDK PRIVILEGIJOS KAIP LIETUVOS KONSTITUCINIAI AKTAI
Get PDFUsing legal instruments authors of the article aim to determine whether the regional privileges of the Grand Dutchy of Lithuania (hereinafter referred to as GDL) of 1387-1568 can be refereed to normative legal act or normative legal contract – one of the recognized source of law. There should be also revealed the special procedure of lawmaking and external result expression, which let to ascribe the privileges to the constitutional law (not ordinary law) sources. Finally, the formal legal connection between the privileges and later constitutional acts of GDL – three Lithuanian Statutes and integrated Constitution of 1791, is revealed.Firstly, the preconditions and necessity to emerge, resources for issue of the regional privileges of GDL are explored While analyzing the situation of state formation of those days, the authors conclude that there were preconditions for emergence of regional norms as well as the external form for norms – normative legal act, at the end of XIV century. The regional normative legal acts of GDL naturally originated as privileges – the type of normative legal act that is typical to medieval European law.In the second part of the article the process of issuing, recording and systematization of the regional privileges of GDL are analyzed and they are characterized as the result of lawmaking.The part of lawmaking raised to the level of regional privileges regulated four types of public relations, which fell within the public law sphere and most of it – within the constitutional sphere (in the light of modern jurisprudence). The specific of process of issuing, recording and systematization (which was a rare phenomena in GDL) of the regional privileges of GDL distinguished them as having higher legal power comparing to other normative legal acts and other sources of law.The scientific explanation for the validity of these privileges is given in the third part of the article. The authors state that the connection between the privileges and three Lithuanian Statutes may be explained in the light of interaction among the Act of February 16, 1918, the Resolution of constituent Seimas of May 15, 1920 and later constitutional acts. It is inferred, that from the formal legal point of view all the regional privileges in GDL issued in 1387–1568 were the sources of constitutional law (constitutional legal acts) in the modern sense of the term.Straipsnyje pristatomi bendravalstybinių LDK privilegijų analizės, atliktos vykdant Lietuvos konstitucingumo istorijos tyrimą1, rezultatai. Siekdami nustatyti, ar LDK bendravalstybinės privilegijos gali būti pagrįstai laikomos konstituciniais aktais, tinkamai interpretuoti jose įtvirtintus teisės principus ir normas, autoriai atskleidžia jų teisinę galią, formos ypatumus, galiojimą erdvėje, asmenims ir kt. Pirmiausia analizuojamos bendravalstybinių LDK privilegijų atsiradimo prielaidos, jų poreikis ir leidybos ištekliai, suskirstant bendravalstybinių normų atsiradimo prielaidas į tam tikros grupes. Vėliau įvertinami LDK privilegijų leidybos, apskaitos ir sisteminimo darbai, jų galiojimas, priėmus Lietuvos Statutus ir sudėtinę 1793 m. Konstituciją. Autoriai daro išvadą, kad formaliu teisiniu požiūriu visos 1387–1568 m. išleistos bendravalstybinės LDK privilegijos buvo konstitucinės teisės šaltiniai (konstituciniai teisės aktai)
ADMINISTRACINĮ BAUDIMĄ VYKDANČIŲ SUBJEKTŲ SISTEMA
Get PDFIn this article the enforced regulation regarding institutions which are enabled to impose administrative liability is being analysed. It is also being compared with the regulation proposed by the Draft Code of Administrative Offences regarding institutions which are enabled to adjudicate cases of administrative offenses. While comparing the enacted regulation with the proposed one, advantages and debatable aspects of the discussed system are identified. The rule that institutions, which officials examined the offences, are to be the ones that adjudicates the case is also analysed in this article. The impartiality and legal education of the officials are being questioned, as well as the correspondence of the discussed rule with Article 109 of the Constitution and the question whether public administrative bodies have authority to impose administrative liability. After careful evaluation of these issues, it is to be concluded that the legal safeguards are appropriate and effective enough in order to ensure impartial and fair adjudication of the case. The proposed regulation regarding chiefs of administrative units and the conditions under which the certain case is to be adjudicated in courts is being analysed. All in all, it is concluded that the proposed regulation in respect of institutions which shall adjudicate the cases has more advantages than presently effective regulation.Straipsnyje nagrinėjama administracinę atsakomybę taikančių subjektų sistema ir subjektų kompetencija nagrinėti administracinių nusižengimų bylas, lyginant tai su Administracinių nusižengimų kodekso projekte pateikiamais siūlymais. Straipsnyje išskiriamos Administracinių teisės pažeidimų kodekse įtvirtintos ir Administracinių nusižengimų kodekso projekte siūlomos administracinę atsakomybę taikančių subjektų sistemos teigiamybės ir išryškinami diskutuotini aspektai
VISUOMENĖS INTERESŲ APSAUGOS PROBLEMA PLANUOJANT TERITORIJAS
Get PDFThe Law on Spatial Planning that entered into force in 2014 is named a revolutionary measure that ought to radically change the regulation common for this field, and that, supposedly, has eliminated most of the problems that existed in this field. After analysing the law and more than one year of experience of its implementation, one may conclude that the regulatory change was highly favourable for business representatives and provided them with more opportunities to start construction operations faster and easier than it used to be. The article notes that without defining certain categories in the law, the concepts expressing constitutional values such as the healthy environment, it’s protection, human health and others, are interpreted in a narrower scale, potentially favourable to a certain group of interests, meanwhile, providing such conditions means inadequate regulatory trends. It should be noted that the text of the law was formulated using such language structures based on which the relevant public needs are taken into account only if the violation of a particular legal norm (as opposed to the principle or value) is proven. It can be reasonably assumed that the new legal regulation has limited the representation of public interests and possibilities of the public to really participate in spatial planning processes, and this situation is not consistent with the principle of sustainable development of territories, the constitutional doctrine of human rights and the provisions of Aarhus Convention. The transposition of large part of spatial planning processes to the regulation sphere of the Law on Public Administration significantly limited the possibilities of self-government to make creative and rational decisions that are most consistent with local expectations. There is a suspicion that certain provisions of the laws which severely limit the implementation of the discretionary functions of the local municipality – spatial planning – are possibly unconstitutional. It is noted that a change in the nature of regulation and the introduction of a general rule that, in many cases, the construction can be carried out without a detailed plan, did not provide sufficient safeguards to ensure sustainable and rational development of territories and really listen to the needs and expectations of the concerned public.Straipsnyje analizuojami teisinio reguliavimo pokyčiai teritorijų planavimo srityje, susiję su visos visuomenės interesų derinimu. Tiriama, ar įstatymų leidėjas, siekdamas palengvinti verslui sąlygas vykdyti statybas, suteikė pakankamai garantijų, kad planuojant teritorijas bus atsižvelgta ne tik į verslo atstovų, bet ir į suinteresuotos visuomenės poreikius ir interesus
ASMENS DUOMENŲ SAMPRATA ELEKTRONINĖJE ERDVĖJE
Get PDFThis paper asserts that the notion of personal data, as enshrined by the Directive, has failed to be harmonised with realities of the global electronic era. The question of information‘s links with individual person highlights essential uncertainty brought about the concept – in online environment, using the internet search engine or other communication mediums, virtually any personal information can be associated with a specific person or at least group of individuals. In virtual environment the individual‘s name and surname have lost their customary meaning. Many other categories of information have assumed the qualities unique to personal identity: frequency of login to virtual accounts, goods purchased online, online ads clicked on, websites visited and etc. Broad concept of personal data, as proposed in the initial version of draft Regulation proposed by the European Commission presumably, could have opened the gates for more vigorous personal data protection regime in cyberspace. However, after the first reading in the European Parliament, the draft Regulation has been advertently reverted back to the original notion laid down in the Directive. This shift might signal acknowledgement that the expectations to target the personal information stretching online by means of statutory regulation of one specific jurisdiction (even as wides as EU is) are somewhat unrealistic. Finally, even the recent ECJ case-law has not yet provided any more coherent guidance on the future concept of personal data in the EU. The paper focuses on the analysis of Directive, national legislation in the Republic of Lithuania as well as the case law of Court of Justice and national courts, whereas limited attention is also paid to the new Regulation for personal data protectionThis paper asserts that the notion of personal data, as enshrined by the Directive, has failed to be harmonised with realities of the global electronic era. The question of information‘s links with individual person highlights essential uncertainty brought about the concept – in online environment, using the internet search engine or other communication mediums, virtually any personal information can be associated with a specific person or at least group of individuals. In virtual environment the individual‘s name and surname have lost their customary meaning. Many other categories of information have assumed the qualities unique to personal identity: frequency of login to virtual accounts, goods purchased online, online ads clicked on, websites visited and etc. Broad concept of personal data, as proposed in the initial version of draft Regulation proposed by the European Commission presumably, could have opened the gates for more vigorous personal data protection regime in cyberspace. However, after the first reading in the European Parliament, the draft Regulation has been advertently reverted back to the original notion laid down in the Directive. This shift might signal acknowledgement that the expectations to target the personal information stretching online by means of statutory regulation of one specific jurisdiction (even as wides as EU is) are somewhat unrealistic. Finally, even the recent ECJ case-law has not yet provided any more coherent guidance on the future concept of personal data in the EU. The paper focuses on the analysis of Directive, national legislation in the Republic of Lithuania as well as the case law of Court of Justice and national courts, whereas limited attention is also paid to the new Regulation for personal data protection.Straipsnyje siekiama atskleisti nuolat kintamą asmens duomenų sampratą elektroninėje erdvėje (ją suprantant plačiausiai, kaip apimančią internetą, išmaniųjų telefonų ir kitų prietaisų, sujungtų į tinklinę aplinką, visumą, taip pat visas kitas elektroninio bendravimo formas ir priemones)1. Analizuojant esminius asmens duomenų sąvokos komponentus, straipsnyje kritikuojama Europos Parlamento ir Tarybos direktyvoje 1995/46/EB dėl asmenų apsaugos tvarkant asmens duomenis ir dėl laisvo tokių duomenų judėjimo įtvirtinta samprata, kritiškai analizuojama direktyvos 29 straipsnio darbo grupės 2007 m. birželio 20 d. rekomendacija dėl asmens duomenų sąvokos, vertinami esminiai naujojo 2012 m. sausio 27 d. Komisijos pasiūlymo dėl Europos Parlamento ir Tarybos reglamento dėl fizinių asmenų apsaugos tvarkant asmens duomenis ir dėl laisvo tokių duomenų judėjimo bruožai, išryškinamas Europos Sąjungos Teisingumo Teismo (toliau – Teisingumo Teismas, arba TT) jurisprudencijos nenuoseklumas
NEPRIKLAUSOMŲ VALSTYBIŲ SANDRAUGOS CIVILINĖS TEISENOS PAVYZDINIS KODEKSAS KAIP CIVILINIO PROCESO HARMONIZAVIMO BŪDAS
No full textThe article addresses the Model Code of Civil Litigation of the Commonwealth of Independent States (CIS) as an example of harmonization (approximation) method of civil procedural norms of the Member States of this organization. Herewith the positive and negative sides of the model law are explored, both those common for all acts of such type and those that are connected directly with the project of the Code. A conclusion on the reasons of the Code’s failure is made as well as author’s own opinion on the possibility of future adoption of other model-type procedural acts within the framework of the CIS.Pavyzdiniai įstatymai plačiai naudojami tarptautinėje praktikoje kaip teisės harmonizavimo priemonė. Būdamas teisiškai nebūtinas, pavyzdinis aktas sulaukia didesnės sėkmės ten, kur šalys vengia imperatyvaus poveikio. Jo statusas ne visada leidžia užtikrinti visišką normatyvinį vieningumą. Šį įrankį būtina sumaniai panaudoti užsibrėžtiems uždaviniams spręsti. NVS pavyzdiniai aktai yra visiškai deramas suartėjimo būdas, nes atsižvelgia į nacionalinius savitumus ir remiasi valstybių tarpusavio bendradarbiavimo sukaupta patirtimi, išlikusia nuo TSRS laikų. Pagrindinis pavyzdinių aktų kūrimo subjektas yra NVS tarpparlamentinė asamblėja, kurią sudaro šalių narių deputatų delegacijos. Todėl ji visiškai kompetentinga kurti įstatymų projektus. Jai vadovaujant buvo priimta daugiau kaip 300 pavyzdinių aktų, tarp kurių yra tiek labai sėkmingų, tiek ir nevykusių. Pastariesiems, deja, priklauso ir tiriamasis civilinės teisenos pavyzdinio kodekso projektas. Jo kūrėjų sumanymu dokumentą turėjo sudaryti 1131 straipsnis ir kompleksiškai reguliuoti visus sričių aspektus. Jis turėjo tapti ne tik teisės, naudojamos tarpvalstybiniam bendradarbiavimui, harmonizavimo priemone, bet ir pasiūlyti geriausių pavyzdžių, nagrinėjant valstybės vidaus klausimus. Galiausiai buvo priimta tik akto koncepcija ir struktūra, darbas rengiant visą jo tekstą buvo sustabdytas. Mūsų nuomone, taip atsitiko ne dėl to, kad šalys nenorėjo bendradarbiauti proceso srityje, o todėl, kad jos orientavosi į pavienius (atskirus) jo klausimus, negalėjo arba manė, kad netikslinga skirti lėšų tokiam dideliam projektui kurti, be to, jis nereikalingas, nes šalys priėmė savus naujus procesų kodeksus. Tuo remiantis pats pavyzdinis įstatymų kūrimas nėra smerktinas (neteisingas), reikia tik juos kurti tinkamoje vietoje, tinkamu laiku ir reikiamos apimties
CIVILINIO PROCESO GLOBALIZAVIMO MECHANIZMAS AR CIVILINIO PROCESO 29-TASIS MODELIS EUROPOS SĄJUNGOJE
No full textThe study of civil procedure harmonization in European juridical doctrine has traditionally been connected with the names of such well-known processualists as M. Cappeletti and M. Storme, as well as with their fundamental works “Access to Justice” (1978–1979)1 and “Approximation of Judiciary in the European Community. Final report” (1993)2. The year 2013 was the 20th jubilee year of “M. Storme’s group” final report publishing; that year and its culmination are considered to be the reason for summarizing and planning the prospects for further development of one of the main civil procedure trends
LIETUVOS STATUTŲ PRIĖMIMO PRIEŽASTYS, JŲ SANTYKIS SU LIUBLINO UNIJA IR LDK PARLAMENTARIZMO BRUOŽAI
Get PDFSome novelty of this paper lays in the fact, that the XVIth century Lithuanian Statutes (or the Statutes of Grand Duchy of Lithuania) of 1529, 1566 and 1588 have been analyzed so far from historic, but not from legal and constitutional point of view. Therefore, historiographical approach concerning the Lithuanian Statutes was important, but not the only one in this paper. The object of this research is the texts of the Statutes (of 1529, 1566 and 1588) as such. Therefore, the first chapter of the paper is devoted to the very notion of the “Statute” in legal context of XVI century Lithuanian state, trying to understand, what exactly meant this document for the then Lithuanian civic society. The second and third chapters are related to some historic background of adoption of these documents, trying to explain their very nature and influence of the last Statute of 1588 on the Union of Lublin, i.e. the Union of Lithuanian state with Polish Crown. The last chapter is devoted to idea of parliamentarism in the text of the last (the third) version of the Lithuanian Statute (1588), trying to identify its five features as follows: a) exceptional role of the Sejm (parliament) in country’s legal and political system; b) the Sejm as representation of the then civic nation; c) reguliar elections; d) imperative mandate and e) traditional parliamentarian functions: legislation and taxation.The paper ends with some conclusions, saying that i) the Lithuanian Statutes and especially its last version of 1588 have been adopted as a result of the idea of rule of law, so popular among Lithuanian nobility during Renaissance epoch; ii) rather strong concept of parliamentarism have been found in the text of the 1588 Statute, including remuneration of MPs, representation and traditional legislative competence of the parliament.Straipsnyje nagrinėjamos XVI amažiaus LDK Statutų priėmimo istorinės, teisinės ir politinės priežastys, atskleidžiamas šių teisės šaltinių turinys ir to laikmečio Statutų samprata LDK pilietinėje bendruomenėje. Straipsnyje daugiausia dėmesio skiriama 1588 metų Trečiajam Lietuvos Statutui, jo skirtumui ne tik nuo 1566 metų Antrojo Lietuvos Statuto, bet ir atskleidžiamas jo ir 1569 metų Liublino unijos santykis. Vienas iš straipsnio uždavinių – įvardyti1588 metų Trečiajame Lietuvos Statute numatytus parlamentarizmo bruožus
MOTERŲ NUSIKALSTAMO ELGESIO PROBLEMATIKA
Get PDFThe problem of female criminal behavior, in comparison to the male criminality, is rarely the object of theoretical and empirical research. Although females make more than a half of all adult world population, they commit crimes almost ten times less frequently. Scientists have tried many times to find out and firstly to understand the motivation of female culprit activities. Official statistics reflect both changes in criminal behavior and law enforcement policy changes. For instance, more women in the police can affect the equal treatment of women.The attitude that criminal behavior is exceptionally typical of males is increasingly disappearing. It must be emphasized that there is a tendency in contemporary criminology, the essentiality of which is wider contemplation on the causality of criminal behavior, and the continuation of this tendency seems correct in order to acknowledge deviational behavior etiology.It would therefore be appropriate either to develop separate women’s and men’s theories of criminal behavior or to supplement the general theories in the light of gender perspective. It is also important to pay more attention to the younger age groups – girls’ behavioral research.Straipsnyje, analizuojant statistikos duomenis, kriminologijos teorijų nuostatas ir remiantis Lietuvos teismų praktika baudžiamosiose bylose, kuriose nuteistos moterys, nagrinėjami moterų nusikalstamo elgesio ypatumai