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ŽMOGAUS TEISIŲ ĮGYVENDINIMAS RECESIJOS LAIKOTARPIU: KĄ AIRIJA GALĖJO PADARYTI KITAIP?
No full textThis article addresses the impact of recession on human rights in Ireland. It illustrates how the current legal framework for the protection of economic, social and cultural rights needs to be strengthened and how a human rights impact assessment of budgetary decisions is necessary in order to ensure better protection of rights for those affected by recession in the future.Šiame straipsnyje nagrinėjamas recesijos poveikis žmogaus teisėms Airijoje. Parodoma, kaip turi būti sustiprintas esamas ekonominių, socialinių ir kultūrinių teisių apsaugai skirtas teisinis reglamentavimas ir kad reikia atsižvelgti į biudžeto poveikio vertinimo sprendimus siekiant užtikrinti geresnę patirsiančiųjų recesijos poveikį teisių apsaugą
ĮMONIŲ GAIVINIMO TEISMINIŲ PROCEDŪRŲ ĮTAKA SUTARTINIAMS SANTYKIAMS: SUTARČIŲ IŠSAUGOJIMO SVARBA
Get PDFIt is generally acknowledged that viable companies should have an opportunity to get a fresh start or a second chance. Governments are increasingly reforming the regulation in force with a view to giving priority to company rescue and preservation of companies (but not to involuntary liquidation of a company); the new approach of the European Union towards company failures and insolvency is also based on this idea. However, certain regulatory aspects of the judicial procedures of company rescue in a number of countries remain problematic and constitute obstacles to rescue even viable companies. One of such problematic aspects is regulation related to preserving contracts during the judicial procedures of company rescue.The success of company rescue process greatly depends on ensuring continuity of contracts. However, the regulation existing in most of the countries that are analyzed in this article (i.e. Great Britain, Germany and Lithuania, except for France) does not create appropriate conditions for ensuring stability of contractual relationship and therefore requires improvement. It needs to be noted that the greatest threat to the stability of the contractual relationship during the rescue procedure is posed by ipso facto provisions. Ipso facto provisions can prejudice the interests of both a company being rescued and stakeholders who are interested in rescue of the company because these provisions may become an obstacle to rescue even viable companies. Therefore, in order to avoid this and to facilitate the preservation of viable companies, legislation governing company rescue should provide for the prohibition of ipso facto provisions. In addition to this, such legislation should also provide for adequate protection of the legitimate interests of the contractors who will be forced to continue to fulfil their obligations, which they assumed before the beginning of the rescue procedure, during the rescue procedure.Straipsnyje nagrinėjamas įmonių gaivinimo teisminių procedūrų reglamentavimas, įtvirtintas Didžiojoje Britanijoje, Vokietijoje, Prancūzijoje ir Lietuvoje, siekiant įvertinti, ar minėtose jurisdikcijose yra užtikrinamas sutarčių išsaugojimas šių procedūrų metu. Straipsnyje remiamasi atitinkamais nagrinėjamų valstybių teisės aktais, teismų suformuota praktika ir užsienio autorių mokslo darbais
LIETUVOS, LENKIJOS IR VOKIETIJOS ŪKINĖS VEIKLOS LAISVĖS KONSTITUCINIŲ PAGRINDŲ LYGINAMIEJI ASPEKTAI
Get PDFUsing comparative method, this article analyses constitutional basics of freedom of economic activity provided in the Constitutions of Lithuania, Poland, and Germany and their constitutional jurisprudence. The article is divided into three sections that respectively analyse the content of freedom of economic activity, its subjects, and the guaranteed limit of freedom of economic activity. The novelty of the article is demonstrated by the analysis of constitutional jurisprudence on freedom of economic activity in Lithuania, Poland, and Germany. The research showed that some countries recognize the freedom of economic activity as a constitutional subject right, and the others – as the economic basics of state that create the constitutional principle. Legal status of economic activity subjects in Germany and Poland are differentiated according to their form of property. Meanwhile, all Constitutional Courts of analysed countries distinguish the same special limitation conditions for economic activity: these limits should be prescribed by legislation and be based on public interest. The article provides the analysis of constitutional freedom of individual economic activity and initiative, which provides with assumption that this freedom will become simpler for both institutions that create the state economic policy and subjects that implement this freedom.Šiame straipsnyje lyginamuoju aspektu analizuojami ūkinės veiklos laisvės konstituciniai pagrindai, įtvirtinti Lietuvos, Lenkijos ir Vokietijos konstitucijose. Straipsnis suskirstytas į tris dalis: pirmoje dalyje atskleidžiama ūkinės veiklos laisvės sąvokų įvairovė, antrojoje – aptariami šios laisvės subjektai, o trečiojoje nagrinėjamos ūkinės veiklos laisvės ribojimo galimybės ir būtinybė, atskleistos nurodytų valstybių konstitucinėje jurisprudencijoje
TEISINĖS VALSTYBĖS FILOSOFINIAI PAGRINDAI
Get PDFŠi publikacija parengta pranešimo, skaityto Lietuvos Aukščiausiajame Teisme 2013 m. spalio 11 d., pagrindu
SAVAVALDŽIAVIMO NUSIKALTIMO IR CIVILINIŲ TEISIŲ SAVIGYNOS SANTYKIS
Get PDFStraipsnyje tiriamas savavaldžiavimo nusikaltimo ir civilinių teisių savigynos santykis, jų panašumai ir skirtumai. Analizuojama savigalbos samprata, jos, savigynos ir savavaldžiavimo santykis. Nagrinėjamos savigynos įgyvendinimo sąlygos, jų pažeidimo teisiniai padariniai.
The article analyses the relationship between self-willed conduct and self-defence of civil rights as well as similarities and differences of these phenomena. The article also looks into the concept of self-help, its relationship with self-defence and self-willed conduct. Conditions for self-defence and legal consequences of breaches thereof are, moreover, analyzed
KAUPIMO PRINCIPO TAIKYMAS APMOKESTINANT JURIDINIUS ASMENIS PELNO MOKESČIU
Get PDFForeign scientists recently have given more attention to problematic questions of corporate income tax connection with legal regulation of financial accounting, and have also emphasized financial accounting importance to tax law. However, despite the fact that there are some publications which assess transactions for financial accounting and taxation purposes in practical view in special press, there is not any scientific research on corporate income tax connection with financial accounting in Republic of Lithuania. In addition, scientists of Republic of Lithuania analysis the accrual principle and only define and describe this principle in financial accounting. Consequently, application of the terms by which income and costs are recognized for the purpose to calculate corporate income tax base has not been analyzed.This article aims to define the basic statement on taxation “income is recorded when earned and costs – when they occur”, and to show how the accrual principle should be applied by legal entities to pay corporate income tax. Analysis is based on the systemic review of the Law on Corporate Income Tax, Business accounting standards framed by The Authority of Audit and Accounting, scientific literature and Tax dispute settlement institutions case-law.With reference to the purpose of this article, there are defined the terms which are necessary for recognision income and costs for taxation purpose. The article disclose that for taxable income recognision using the accrual principle must be followed these conditions: 1) the selling entity has transferred to the buyer the risks and rewards of ownership of the goods; 2) it is probable that the economic benefits associated with the transaction will flow to the entity and the amount of revenue can be measured reliably; 3) the costs related to the sale transaction can be measured reliably. Consequently, costs recognision terms for taxation purpose are: 1) only that portion of expenses of the previous and reporting periods that is related to the income earned during the reporting period is recognised as costs; 2) the costs related to the sale transaction can be measured reliably. In addition to this, there is a special term for the appropriate executing of tax burden – to answer the question whether Law on Corporate Income Tax does not provide otherwise?This scientific research reveals substance and application of accrual principle on taxation with corporate income tax aiming to prove importance of financial accounting norms to assessing corporate income tax base.Straipsnyje, identifikuojant pajamų ir sąnaudų pripažinimo, apmokestinant pelno mokesčiu, sąlygas, implikuojant finansinės apskaitos normų analizę, atsakoma į klausimą, ką reiškia kaupimo principo taikymą apibūdinantis teiginys ,,pajamos registruojamos tada, kai jos uždirbamos, o sąnaudos – tada, kai jos patiriamos“, tokiu būdu atskleidžiant šio principo taikymą mokesčių teisėje
TAUPYMO PRIEMONIŲ KONSTITUCINGUMO KRITERIJAI LIETUVOS RESPUBLIKOS OFICIALIOJOJE KONSTITUCINĖJE DOKTRINOJE
Get PDFDuring the global economic crisis, many European countries faced the necessity to apply the austerity measures that involved the reduction of salaries, pensions and other social benefits paid by a state. Austerity has become a difficult challenge in particular to those states who have declared in their constitutions the social orientation of a state or even a social state. The Republic of Lithuania is one of those states: according to its Constitution, the State of Lithuania is socially oriented, it has to undertake certain commitments to the most vulnerable social groups.Lithuania was one of those states who has suffered from the most negative impact of the economic and financial crisis and who, therefore, has applied the drastic austerity measures. Thus, the Constitutional Court of the Republic of Lithuania had in particular difficult task – while assessing the constitutionality of the austerity measures in the circumstances of a deep economic and financial crisis, to balance different constitutional values: stability of public finances and the social orientation of the State implying guarantees of social and economic rights. Considering this, one can see the experience of the Constitutional Court of the Republic of Lithuania in assessing austerity measures as unique and interesting at the European level.The subject of this article – the official constitutional doctrine formulated by the Constitutional Court of the Republic of Lithuania concerning the so-called austerity measures aiming to manage and to overcome economic and financial crisis within a state. The aim of the research is to identify and analyse the criteria of constitutionality of austerity measures. The research was conducted mostly by applying analytical, systematic, comparative and descriptive research methods.This article analyses the following criteria of constitutionality of austerity measures, which have to be observed respecting human rights and social orientation of the State, as consolidated in the Constitution: constitutionally justifiable basis of austerity measures, their necessity, temporal character, proportionality, as well as due regard to the limits of discretion of the legislature, the principles of social solidarity and non-discrimination, the duty to compensate certain losses. The article focuses on specific features of these criteria as far as they concern austerity measures. For example, the financial assessment of the situation in the State usually does not fall within constitutional jurisdiction; therefore, the Constitutional Court ought to abstain from assessing the compatibility of austerity measures with the first three criteria – constitutionally justifiable basis of austerity measures, their necessity and temporal character, i.e. the Court ought to rely on the assessment of the State economy made by the legislature (and the executive) and not to interfere into the matters of substance and expediency of decisions on economic policy. There are two specific aspects of the principle of proportionality in assessing the constitutionality of austerity measures, as indicated in the article: the first one is the requirement not to distort by the austerity measures the proportions of salaries and pensions established before their reductions; the second one is the requirement not to restrict other constitutional rights than those directly restricted by the austerity measures in question. One can read also about three specific requirements for constitutionality of austerity measures, which follow from the principles of social solidarity and non-discrimination: 1) overall and non-discriminative character of austerity measures; 2) the positive discrimination of the most vulnerable social groups; 3) the austerity measures cannot aim at the establishment of egalitarianism.The main conclusion made in this article is that the criteria of constitutionality of austerity measures, as formulated in the official constitutional doctrine of the Republic of Lithuania, are grounded on the general criteria of legality of the restrictions of human rights, as provided by international law, as well as they are in essence identical to the criteria of constitutionality of austerity measures which have been formulated by other European constitutional courts. Therefore, one may see a certain unity in diversity in this field, i.e. one of the elements of European constitutional identity.Šio straipsnio objektas – Lietuvos Respublikos Konstitucinio Teismo suformuota oficialioji konstitucinė doktrina, susijusi su taupymo priemonėmis, kurios taikomos siekiant suvaldyti ir įveikti valstybėje kilusią ekonominę ir finansinę krizę. Išskiriami ir analizuojami šie taupymo priemonių konstitucingumo kriterijai, kurių turi būti laikomasi paisant Konstitucijoje įtvirtintų žmogaus teisių ir valstybės socialinės orientacijos: konstituciškai pateisinamas šių priemonių pagrindas, jų būtinumas, laikinumas, proporcingumas, taip pat įstatymų leidėjo diskrecijos ribų, socialinio solidarumo ir nediskriminavimo principų paisymas, tam tikrų praradimų kompensavimo pareiga. Pagrindinė straipsnio išvada yra ta, kad Lietuvos Respublikos oficialiojoje konstitucinėje doktrinoje suformuluoti taupymo priemonių konstitucingumo kriterijai yra pagrįsti bendraisiais žmogaus teisių ribojimo teisėtumo kriterijais, įtvirtintais ir tarptautinėje teisėje, taip pat yra iš esmės identiški kitų Europos konstitucinių teismų jurisprudencijoje suformuluotiems taupymo priemonių konstitucingumo kriterijams. Tai leidžia įžvelgti šioje srityje tam tikrą vienovę įvairovėje,t. y. vieną iš Europos konstitucinio identiteto elementų
VILNIAUS PIRKLIAI 1800–1824 METAIS
Get PDFStraipsnyje1 nagrinėjami Rusijos imperijos įstatymai, kurie reguliavo pirklių ekonominę veiklą, analizuojama pirkliams teikiamų privilegijų kaita ir 1800–1824 m. Vilniaus pirklių sluoksnio formavimasis, kai po trečiojo Lenkijos–Lietuvos valstybės padalijimo 1795 m. Lietuvoje įsigaliojo Rusijos imperijos įstatymai. Jie pakeitė pirklių verslo galimybes, kartu keitėsi Vilniaus pirklių sluoksnio sudėtis.
This article reviews the legislations regulating economic activity of the merchants, analyses the changes of the benefits given to the merchants and the formation of Vilnius merchants’ stratum in the years 1800–1824 after the third partition of Polish-Lithuanian Commonwealth in 1795, when the legislations of the Russian Empire came into effect in Lithuania. These legislations altered the business possibilities of the merchants, and the body of Vilnius merchants’ stratum was changing along with them
TEISĖTŲ LŪKESČIŲ APSAUGA CONTRA LEGEM
Get PDFThe article considers the concept of legitimate expectations. It is discussed whether unlawful legal acts can create legitimate expectations to the individual who has reasonably relied on these acts. The article sets out the arguments against the recognition of the protection of legitimate expectations contra legem. At the same token it is demonstrated why under exceptional circumstances legitimate expectations based upon unlawful acts shall be protected. The overview of the relevant case-law of national courts leads the author to conclude that the legitimacy of expectation and its protection is not determined by the legitimacy of its source. While deciding the cases concerning the adjustment of the principle of prtection of legitimate expectations with the principle of legality, national courts mostly apply a balancing approach. The balancing approach gives the advantage of allowing the court to evaluate not only the legality of the expectations in question but also other relevant circumstances. This comprehensive evaluation is necessary in order determine whether the public interest really does outweig the harm to the indivdual.Straipsnyje nagrinėjama teisėtų lūkesčių apsaugos samprata. Diskutuojama, ar teisėtų lūkesčių šaltiniu (atsiradimo pagrindu) gali būti vėliau teisei prieštaraujančiais pripažinti teisės aktai, kuriuos suinteresuotas asmuo šių aktų galiojimo metu galėjo pagrįstai laikyti teisėtais. Nurodomos priežastys, kodėl teisėtų lūkesčių apsauga contra legem gali būti problemiška. Išanalizavus nagrinėjamam klausimui aktualią nacionalinių teismų jurisprudenciją, atskleidžiama, kada teisėtų lūkesčių apsaugos doktrina saugo ir gina asmens lūkesčius, kylančius iš teisei prieštaraujančių valstybės įsipareigojimų
ORUS DARBAS EKONOMINĖS KRIZĖS SĄLYGOMIS: GRĖSMĖS IR IŠMOKTOS PAMOKOS
Get PDFThe economic crisis that shook the world in 2008 has affected the social and economic status of many State’s and business subjects as well as separate persons. All countries that faced the economic downturn took various actions related to economic, legal and social measures, which aimed to promote labour market and reduce the negative effects of the crisis. All these measures in one way or another determined the social, economic and legal situation of employees, especially of unemployed persons.This article aims to analyse and evaluate the consequences of legal decisions made during the economic crisis and threats caused by them in the context of the right to decent work. It starts by defining the concept of decent work as well as its peculiarities of legal regulation in the context of international labour law and doctrine. This is followed by the analysis of measures, related to employment rights, which were taken to tackle causes of the economic downturn in Lithuania, and their legal doctrinal assessment.The economic crisis that shook European and world markets in 2008 at once revealed threats to the social and economic safety of employees. The international community responded immediately to the situation by calling countries to take anti-crisis measures, in a way that the principle of decent work will be led and the minimum of fundamental labour and social rights that are in content with such principle will be ensured.In order to tackle causes of the economic crisis as well as trying to prevent even greater its impact, during the period of 2008–2012 the Lithuanian government took many measures to liberalise employment relations. However, no crucial and radical decisions were made, so labour market took the so-called self-regulation. In Lithuania during the crisis negative atmosphere both in moral and economic sense as well as the measures taken by employee and the position of the government, created preconditions to talk about fundamental labour right violations, therefore, it means the disregard of the principle of decent work.Straipsnyje1 analizuojama oraus darbo principo samprata, jos elementai, deklaruojamos pagrindinės darbuotojų teisės. Atskleidžiant oraus darbo sampratą remiamasi tarptautinės darbo teisės standartais ir darbo teisės doktrina. Straipsnyje taip pat aptariama 2008 metais kilusi ekonominė krizė ir jos sukelti padariniai darbo santykiams ir priemonės, kurių buvo imtasi šiems padariniams likviduoti, vertinimas, šių priemonių poveikis oraus darbo principui