Skip to main content

Lithuanian Public Law

  • Chapter
  • First Online:
  • 273 Accesses

Abstract

This section of the book is devoted to the presentation of the basic institutes of Lithuanian public law: the constitutional, administrative, criminal, tax, financial, and labor law institutes. These are surveyed in two essential sections. First is the historical perspective, which provides coverage of the historical development of certain institutes. The second perspective covers the major aspects of the institutes of public law in contemporary Lithuania, concluding with expected future tendencies. Significant attention is given to the contemporary regulation of the institute, including public administration, administrative liability, and some peculiarities of administrative procedure, including an overview of the special institute of the administrative courts. In criminal law and procedure, the classification of criminal acts, the institute of diminished capacity, the criminal penal system, and stages of criminal procedure are introduced. They focus on the aspects that introduced or experienced major changes by way of the introduction of new codes. In the part of the taxes additionally to the tax regulation, the major financial instruments, including both traditional ones such as credit institutions, insurance, and pensions, and rapidly developing instruments such as markets of financial instruments and electronic money, are discussed. From the January 1, 2017, a new Labour Code will be in force, which will be discussed in the part of labor law.

This is a preview of subscription content, log in via an institution.

Buying options

Chapter
USD   29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD   69.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD   109.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book
USD   119.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Learn about institutional subscriptions

Notes

  1. 1.

    Maksimaitis (2005), p. 385.

  2. 2.

    Constitutional Law on the List of Constitutional Laws of the Republic of Lithuania. Official Gazette, No. 36-1772.

  3. 3.

    “The constitutional laws which are named constitutional laws by the Constitution itself and the constitutional laws that will be entered into the list of constitutional laws as well as the constitutional law whereby the list of constitutional laws is established are of lower legal power than the Constitution itself, however, the legal power of such constitutional laws is higher than ordinary laws; ordinary laws cannot be in conflict with constitutional laws” (Sinkevičius (2008)).

  4. 4.

    Conclusion of the Constitutional Court of the Republic of Lithuania in Case No. 22/94, enacted on 24 of January, 1995.

  5. 5.

    Ruling of the Constitutional Court of the Republic of Lithuania in Case No. 24/98, enacted on 4 March, 1999.

  6. 6.

    In February and March of 1993 the Parliament (Seimas) appointed all the justices and the Chairman of the Constitutional Court.

  7. 7.

    Ruling of the Constitutional Court of the Republic of Lithuania in Case No. 12/06, enacted on 6 June, 2006.

  8. 8.

    Law on the Constitutional Court of the Republic of Lithuania. Official Gazette, 1993, No. 6-120.

  9. 9.

    Ruling of the Constitutional Court of the Republic of Lithuania in Case No. 13/04-21/04-43/04, enacted on 9 May, 2006.

  10. 10.

    Decision of the Constitutional Court of the Republic of Lithuania in Case No. 38/94, enacted on 25 January, 1995.

  11. 11.

    Sinkevičius (2014).

  12. 12.

    Ruling of the Constitutional Court of the Republic of Lithuania in Case No. 43/01, enacted on 21 August, 2002: “4. Under the Constitution, only the Constitutional Court shall decide whether the laws and other legal acts adopted by the Seimas are in conformity with the Constitution and whether legal acts adopted by the President of the Republic and the Government of the Republic are in conformity with the Constitution or laws (Paragraph 1 of Article 102). Paragraph 1 of Article 110 of the Constitution provides that judges may not apply laws which conflict with the Constitution. Under Paragraph 2 of the same article, in cases when there are grounds to believe that the law or other legal act applicable in a certain case conflicts with the Constitution, the judge shall suspend the investigation and shall apply to the Constitutional Court to decide whether the law or other legal act in question complies with the Constitution. These constitutional provisions mean than in cases when a court considering a case, after it questions the compliance of the law applicable in the case with the Constitution or the compliance of another act adopted by the Seimas, the President of the Republic of the Government with the Constitution or the laws, applies to the Constitutional Court, the latter has a duty to consider the petition of the said court regardless of the fact whether the impugned law or another legal act is valid or not.”

  13. 13.

    Ruling of the Constitutional Court of the Republic of Lithuania in Case No. 34/2000-28/01, enacted on 19 September, 2002.

  14. 14.

    Law on the Constitutional Court of the Republic of Lithuania. Official Gazette, 1993, No. 6-120.

  15. 15.

    “Everyone may defend his rights by invoking the Constitution.”

  16. 16.

    Ruling of the Constitutional Court of the Republic of Lithuania in Case No. 26/07, enacted on 24 October, 2007.

  17. 17.

    Law on the Constitutional Court of the Republic of Lithuania. Official Gazette, 1993, No. 6-120.

  18. 18.

    Ruling of the Constitutional Court of the Republic of Lithuania in Case No. 36/2010-37/2010-38/2010-39/2010-41/2010-42/2010-43/2010-62/2010-63/2010-64/2010-65/2010-66/2010-67/2010-68/ 2010-69/2010-71/2010-72/2010-74/2010-75/2010-78/2010-79/2010-80/2010-91/2010-92/2010-93/2010-103/2010-104/2010-105/2010-108/2010-3/2011, enacted on 25 October, 2011.

  19. 19.

    Ruling of the Constitutional Court of the Republic of Lithuania in Case No. 21/2003, enacted on 13 May, 2003.

  20. 20.

    Ruling of the Constitutional Court of the Republic of Lithuania in Case No. 43/2009, enacted on 19 December, 2012.

  21. 21.

    Bakaveckas et al. (2005), p. 63.

  22. 22.

    Andruškevičius (2008), p. 35.

  23. 23.

    Bakaveckas (2007), p. 126.

  24. 24.

    Bakaveckas (2012), p. 416.

  25. 25.

    Ibid., p. 420.

  26. 26.

    Law on Public Administration of the Republic of Lithuania. Official Gazette, 1999, No. 60-1945.

  27. 27.

    Šedbaras (2005), p. 72.

  28. 28.

    Dambrauskienė et al. (2004), p. 164.

  29. 29.

    Code of Administrative Offences of the Republic of Lithuania. TAR, 2015-07-10, No. 11216.

  30. 30.

    Law on Public Administration of the Republic of Lithuania. Official Gazette, 1999, No. 60-1945.

  31. 31.

    Law on Administrative Proceedings of the Republic of Lithuania. Official Gazette, 1999, No. 13-308.

  32. 32.

    Law on Administrative Disputes Commissions of the Republic of Lithuania. Official Gazette, 1999, No. 13-310.

  33. 33.

    Laužikas et al. (2003), p. 26.

  34. 34.

    Andruškevičius (2004), pp. 110–111.

  35. 35.

    Andruškevičius (2001), pp. 7–15.

  36. 36.

    Bakaveckas (2012), p. 20.

  37. 37.

    Šedbaras (2006), p. 237.

  38. 38.

    Paužaitė-Kulvinskienė (2005), pp. 35–37.

  39. 39.

    Decision of the Parliament of the Republic of Lithuania, 22 December 2015, No. XII-2209 On reorganization of courts. TAR, 2015-12-23, No. 20269.

  40. 40.

    Decision of the Constitutional Court of the Republic of Lithuania, 5 September 2005. Official Gazette, 2005, No. 11-4132.

  41. 41.

    Vilnius Regional Administrative Court v Ministry of Justice. Supreme Administrative Court of Lithuania, 2007, No. I-17-11-07.

  42. 42.

    Code of Administrative Offences of the Republic of Lithuania. TAR, 2015-07-10, No. 11216.

  43. 43.

    Decision of the Constitutional Court of the Republic of Lithuania, 10 November 2005. Official Gazette, 2005, No. 134-4819.

  44. 44.

    Some parts of this section are prepared using materials from the articles: Gruodytė (2008); Gruodytė (2011).

  45. 45.

    Švedas and Prapiestis (2011), p. 21.

  46. 46.

    The Criminal Code of the Republic of Lithuania. Official Gazette 2000, No. 89-2741.

  47. 47.

    As critical examples are mentioned some norms of special part in which qualified (heavier liability) is established. One example—theft of a vehicle is established as a qualified theft which is already the second category of intentional crime for which imprisonment of up to 6 years could be provided. However, the value of the car is not important (i.e. it could be situations that theft of 200 euros (or even a cheaper one) vehicle could be punished much more strictly than theft of other property of much higher value). The next example—an organized group is defined as one of the aggravating circumstances in the general part of the CC but in few norms (Robbery and Extortion of property) it is either introduced as a feature increasing criminal liability (qualified crime) and etc. See: Švedas and Prapiestis (2011), pp. 21–22.

  48. 48.

    According to the Criminal Code, as valid on 29th of February 2016.

  49. 49.

    Abramavičius and Prapiestis (2014), pp. 161–162.

  50. 50.

    Example, see: On the compliance of item 2 of paragraph 1 of article 62, paragraph 4 (wording of 11 July 1996) of article 69 of the Republic of Lithuania’s law on the Constitutional Court and paragraph 3 (wording of 24 January 2002) of article 11, paragraph 2 (wording of 24 January 2002) of article 96 of the republic of Lithuania’s law on courts with the constitution of the Republic of Lithuania. The Ruling of the Constitutional Court of the Republic of Lithuania, 2006, no. 33/03. http://www.lrkt.lt/en/court-acts/search/170/ta925/content.

  51. 51.

    On the Compliance of Articles 4 and 165 (Wording of 28 February 2002) of the Code of Civil Procedure of the Republic of Lithuania with the Constitution of the Republic of Lithuania. The Ruling of the Constitutional Court of the Republic of Lithuania, 2007, no. 26/07. http://www.lrkt.lt/en/court-acts/search/170/ta1381/content.

  52. 52.

    See: Gruodytė (2008); Gruodytė (2011); Švedas and Prapiestis (2011); Piesliakas (2006), pp. 37–63.

  53. 53.

    The Supreme Court of Lithuania, R.K. v State, Case 2K-142-976, Judgment of 13 January 2015.

  54. 54.

    Gruodytė and Palionienė (2014), pp. 57–76.

  55. 55.

    For more details about diminished capacity in English see: Gruodytė (2008), pp. 23–24.

  56. 56.

    Piesliakas (2006), p. 331.

  57. 57.

    For the first time it was introduced at the end of 2002, implementing international obligations for corruption crimes.

  58. 58.

    According to the Criminal Code, as valid on 2nd March 2016.

  59. 59.

    Example in 2011 liability for a legal entity was introduced for 101 crimes which constituted about 42 percent of all crimes. See: Gruodytė (2011), p. 319.

  60. 60.

    The full decision of the court could be found here: http://www.lrkt.lt/en/court-acts/search/170/ta1236/content.

  61. 61.

    All fines in Lithuania are defined by minimal existence level, however such a unit of measurement does not exist from 2008, as it was changed by basic size of punishments and penalties (BBN in Lithuanian). Official Gazette, 2008, No. 83-3294.

  62. 62.

    Gruodytė (2011), p. 320.

  63. 63.

    See: Švedas (2011). Some Problem Aspects … .

  64. 64.

    The court decided that a legal entity may be either released from criminal liability or provided certain criteria. See: The Supreme Court of Lithuania, P.G., AB”B.G.I.” v State, Case 2K-7-84, Judgment of 17 April 2012.

  65. 65.

    Up till 5th of July 2011, there were two additional penalties: deprivation of public rights and deprivation of the right to be employed in a certain position or to engage in a certain type of activities were possible for certain categories of crimes which from provided time framework were removed to the category of penal sanctions.

  66. 66.

    Where a court, having taken into consideration the nature of and reasons for the committed criminal act as well as other circumstances of the case, and, where necessary, clarifications or conclusion of a specialist, decides that such a person is equal to a minor according to his social maturity (Art. 80 of the CC).

  67. 67.

    Fedosiukas (2014), p. 28.

  68. 68.

    Professor of criminal law and judge in the Supreme Court of the Republic of Lithuania.

  69. 69.

    Fedosiukas (2014), p. 32.

  70. 70.

    Some parts of this section are prepared using materials from the article: Bilius (2011).

  71. 71.

    Criminal Procedure Code of the Republic of Lithuania, Official Gazette, 2002, No. 37-1341.

  72. 72.

    Other coercive measures could be imposed only by the prosecutor or the court.

  73. 73.

    The Report of the Prosecutor‘s Office of the Republic of Lithuania of the Year 2015, pp. 7, 9. http://www.prokuraturos.lt/data/public/uploads/2016/03/prokuraturos_veiklos_2015_m_ataskaita.pdf.

  74. 74.

    The Court of Appeal of Lithuania, Š. Č. v State, Case 1A-480/2013, Judgment of 25 November 2013.

  75. 75.

    Juknelienė (2005).

  76. 76.

    The Constitution of the Republic of Lithuania. Official Gazette, 1992, No. 33-1014, art. 127.

  77. 77.

    Law on Tax Administration of the Republic of Lithuania (13 April 2004, No. IX-2112, as last amended on 22 December 2009), Art. 13.

  78. 78.

    Taxes in Lithuania: value added tax; personal income tax; corporate income tax; immovable property tax; inheritance tax; land tax; compulsory health insurance contributions; state social insurance contributions; contributions to the Guarantee Fund; excise duties; customs duties; state-imposed fees and charges; petroleum and gas resources tax; state natural resources tax; tax on environmental pollution; deductions from income under the Law of the Republic of Lithuania on Forestry; tax on the use of state property by the right of trust; lottery and gaming tax; fees for the registration of industrial property objects; stamp-duty; consular fees; tax on a surplus amount in the sugar sector; production charge in the sugar sector; one-off purchase tax on additional quota for white sugar production and on supplementary quota for isoglucose production; social tax (applied only in 2006 and 2007).

  79. 79.

    Marcijonas and Gudavičius (2003), pp. 18–19.

  80. 80.

    For e.g. Organisation for Economic Co-operation and Development (OECD).

  81. 81.

    Thuronyi (2003), p. 231.

  82. 82.

    Juknelienė (2005).

  83. 83.

    Ibid.

  84. 84.

    Definition of these entities is provided in Paragraphs 2 and 3 of Article 2 of the Law on Corporate Income Tax of the Republic of Lithuania (20 December 2001, No. IX-675, as last amended on 22 July 2009).

  85. 85.

    Law on Corporate Income Tax of the Republic of Lithuania (20 December 2001, No. IX-675, as last amended on 22 July 2009), Art. 3.

  86. 86.

    The list of non-taxable income is provided in the Article 12 of the Law on Corporate Income Tax of the Republic of Lithuania (20 December 2001, No. IX-675, as last amended on 22 July 2009).

  87. 87.

    Their list is provided in Paragraph 2 of Article 16 of the Law on Corporate Income Tax of the Republic of Lithuania (20 December 2001, No. IX-675, as last amended on 22 July 2009).

  88. 88.

    Law on Corporate Income Tax of the Republic of Lithuania (20 December 2001, No. IX-675), 17 article. https://www.e-tar.lt/portal/lt/legalAct/TAR.A5ACBDA529A9/BjefdQYPYs.

  89. 89.

    Their list is provided in Article 31 of the Law on Corporate Income Tax of the Republic of Lithuania (20 December 2001, No. IX-675, as last amended on 22 July 2009).

  90. 90.

    Carlson (2004).

  91. 91.

    Aničas et al. (1987), p. 122.

  92. 92.

    Tax reliefs are provided in articles 4 to 6 of the Law on Land Tax of the Republic of Lithuania (25 June 1992, No. I-2675, as last amended on 5 April 2007). Municipalities also may exempt natural or legal persons from or reduce the land tax rate at the expense of their own budgets.

  93. 93.

    Law on Land Tax. http://www3.lrs.lt/pls/inter3/dokpaieska.showdoc_l?p_id=470306.

  94. 94.

    European Commission (2009).

  95. 95.

    Ibid., item 12 of part II.

  96. 96.

    See: Law on the Adoption of the Euro in the Republic of Lithuania. TAR, 2014-04-29, No. 4875.

  97. 97.

    Law on the Bank of Lithuania. Official Gazette, 1994, No. 99-1957.

  98. 98.

    See: Law on Reorganisation of the Supervisory System of the Financial Market. Official Gazette, 2011-12-01, No. 145-6811.

  99. 99.

    Following the procedures under the Law on Administrative Proceedings (Law on Administrative Proceedings. Official Gazette, 1999, No. 13-308).

  100. 100.

    Law on Financial Sustainability. Official Gazette, 2009, No. 93-3985.

  101. 101.

    Law on Financial Institutions. Official Gazette, 2002, No. 91-3891.

  102. 102.

    Law on Banks. Official Gazette, 2004, No. 54-1832.

  103. 103.

    Law on Credit Unions. Official Gazette, 1995, No. 26-578.

  104. 104.

    Law on Central Credit Union. Official Gazette, 2000, No. 45-1288.

  105. 105.

    Law on Mortgage Bonds and Mortgage Lending. Official Gazette, 2003, No. 97-4317.

  106. 106.

    Law on Insurance of Deposits and Liabilities to Investors. Official Gazette, 2002, No. 65-2635.

  107. 107.

    The functioning of the guarantee scheme is ensured by the State company Deposit and Investment Insurance.

  108. 108.

    V. G., V. V. N. v. BAB bankas “Snoras”. Supreme Court of Lithuania, 2015, No. 3K-7-602-684/2015.

  109. 109.

    Amicable settlement agreement of 7 October 2014 was approved by the Vilnius City District Court on 5 May 2015. See: Report of the Bankruptcy Administrator to the Creditors of AB Bankas SNORAS (bankrupt) for the period ending 30 June 2015, 13 August 2015, p. 14. http://www.snoras.com/files/Ataskaita_kreditoriams_%28iki_2015-06-30%29_%28EN%29.pdf.

  110. 110.

    Law Financial Collateral Arrangements. Official Gazette, 2004, No. 61-2183.

  111. 111.

    See, for example: VšĮ Šiaulių regiono atliekų tvarkymo centras v. BAB bankas “Snoras”. Supreme Court of Lithuania, 2015, No. 3K-7-301-706/2015.

  112. 112.

    See, for example: cases of Vilniaus taupomoji kasa, Nacionalinė kredito unija, Laikinosios sostinės kreditas, Švyturio taupomoji kasa, Naftininkų investicijos.

  113. 113.

    See: Articles 1.101-1.108 of the Civil Code.

  114. 114.

    Law on Companies. Official Gazette, 2000, No. 64-1914.

  115. 115.

    Law on Securities. Official Gazette, 2007, No. 17-626.

  116. 116.

    Point 27 of Art. 3 of the Law on Markets in Financial Instruments defines what securities are considered as transferable.

  117. 117.

    Law on Markets in Financial Instruments. Official Gazette, 2007, No. 17-627.

  118. 118.

    Law on Mortgage Bonds and Mortgage Lending. Official Gazette, 2003, No. 97-4317.

  119. 119.

    Law on Insurance of Deposits and Liabilities to Investors. Official Gazette, 2002, No. 65-2635.

  120. 120.

    See information on the website of the Nasdaq Baltic: http://www.nasdaqbaltic.com/en/exchange-information/about-us/.

  121. 121.

    See, for example: R. B. v. AB DNB bankas. Supreme Court of Lithuania, 2014, No. 3K-3-68/2014; G. P. v. AB DNB bankas. Supreme Court of Lithuania, 2014, No. 3K-3-206/2014; S. L. v. AB DNB bankas. Supreme Court of Lithuania, 2014, No. 3K-3-265/2014; J. B. v. AB DNB bankas. Supreme Court of Lithuania, 2014, No. 3K-3-517/2014.

  122. 122.

    See, for example: information on the website of the Bank of Lithuania: UAB “4finance” atsiėmė skundus dėl Lietuvos banko skirtų baudų ir jas sumokėjo (UAB “4finance” Has Withdrew Its Claims Regarding the Fines Assigned by the Bank of Lithuania and Paid Them), 3rd March 2016. https://www.lb.lt/uab_4finance_atsieme_skundus_del_lietuvos_banko_skirtu_baudu_ir_jas_sumokejo.

  123. 123.

    Law on Collective Investment Undertakings. Official Gazette, 2003, No. 74-3424.

  124. 124.

    Law on Collective Investment Undertakings Intended for Informed Investors. Official Gazette, 2013, No. 68-3410.

  125. 125.

    Law on insurance. Official Gazette, 2003, No. 94-4246.

  126. 126.

    Information from the “UAB “Būsto paskolų draudimas” 2015 metų devynių mėnesių veiklos ataskaita” (UAB “Būsto paskolų draudimas” Activity Report—Nine Months of the Year 2015), 2015. http://www.bpd.lt/images/stories/statistika/2015/2015_09%20men_ataskaita.pdf.

  127. 127.

    Law on Social Security. Lietuvos aidas, 1991, No. 107-0.

  128. 128.

    Law on Pension Accumulation. Official Gazette, 2003, No. 75-3472.

  129. 129.

    Law on Supplementary Voluntary Pension Accumulation. Official Gazette, 1999, No. 55-1765.

  130. 130.

    Law on the Accumulation of Occupational Pensions. Official Gazette, 2006, No. 82-3248.

  131. 131.

    Law on the Reform of the Pension System. Official Gazette, 2002, No. 123-5511.

  132. 132.

    See, for example: The Ruling of the Constitutional Court of the Republic of Lithuania, 2014, No. KT50-N16/2014.

  133. 133.

    Law on Electronic Money and Electronic Money Institutions. Official Gazette, 2011, No. 163-7759. By the adoption of the said law Lithuania transposed into its national law the requirements of the Directive 2009/110/EC of the European Parliament and of the Council of 16 September 2009 on the taking up, pursuit and prudential supervision of the business of electronic money institutions amending Directives 2005/60/EC and 2006/48/EC and repealing Directive 2000/46/EC.

  134. 134.

    Information of the Bank of Lithuania: http://www.lb.lt/electronic_money_institutions.

  135. 135.

    Law on Payments. Official Gazette, 1999, No. 97-2775. This law implements the following EU legal acts: the Directive 2007/64/EC of the European Parliament and of the Council of 13 November 2007 on payment services in the internal market amending Directives 97/7/EC, 2002/65/EC, 2005/60/EC and 2006/48/EC and repealing Directive 97/5/EC; (ii) the Regulation (EC) No 924/2009 of the European Parliament and of the Council of 16 September 2009 on cross-border payments in the Community and repealing Regulation (EC) No 2560/2001; the Regulation (EU) No 260/2012 of the European Parliament and of the Council of 14 March 2012 establishing technical and business requirements for credit transfers and direct debits in euro and amending Regulation (EC) No 924/2009.

  136. 136.

    Law on Payment Institutions. Official Gazette, 2009, No. 153-6887.

  137. 137.

    Directive (EU) 2015/2366 of the European Parliament and of the Council of 25 November 2015 on payment services in the internal market, amending Directives 2002/65/EC, 2009/110/EC and 2013/36/EU and Regulation (EU) No 1093/2010, and repealing Directive 2007/64/EC.

  138. 138.

    E.g., the Law on Safety and Health of Work, the Law on Trade Unions, the Law on Guarantees for Posted Workers.

  139. 139.

    According the research of Eurofound, trade union membership in Lithuania is quite low and since 2006 has been stable, covering up to 8-9 % of all employees.

  140. 140.

    According to the Global Competitiveness Report 2015-2016 of the World Economic Forum Lithuania is in 11th place from 140 countries.

  141. 141.

    Number of strikes (warning strikes): 6 (187) in 2012, 0 in 2013; 33(45) in 2014 (Lithuanian Statistics Service data).

  142. 142.

    AB “Autrolis” v. Trade union. Lithuanian Supreme Court, 2011, No. 3K-3-15/2011.

  143. 143.

    SP UAB “Vilniaus autobusų parkas” v. Trade union. Lithuanian Supreme Court, 2001, No. 3K-3-32/2001.

  144. 144.

    UAB “Švyturys–Utenos alus” v. Trade union. Lithuanian Supreme Court, 2012, No. 3K-3-81/2012.

  145. 145.

    Directive 98/59/EC (collective redundancies), directive 2001/23/EC (transfer of undertakings), directive 2002/14/EC (information and consultation framework directive).

  146. 146.

    Deborah Lawrie-Blum v Land Baden-Württemberg. CJEU, 1986, No C-66/85.

  147. 147.

    Dita Danosa v LKB Līzings SIA. CJEU, 2010, No C-232/09.

  148. 148.

    This is because the controlling authorities would receive information on time and prepare for future inspection.

  149. 149.

    I.T. v. UABDK “PZU Lietuva. Lithuanian Supreme Court, 2012, No. 3K-3-614/2012.

  150. 150.

    Petrylaitė et al. (2008), p. 352.

  151. 151.

    Nekrošius (2004), pp. 45–47.

  152. 152.

    Tiažkijus et al. (1999), pp. 121–123.

  153. 153.

    A.V. v UAB “Mitnija”. Lithuanian Supreme Court, 2009, No. 3K-3-284/2009.

  154. 154.

    VĮ “Šiaulių regiono veislininkystė” v G.S. Lithuanian Supreme Court, 2008, No. 3K-3-445/2008.

  155. 155.

    Nekrošius et al. (2004), pp. 356–360.

  156. 156.

    UAB “Mobili linija” v A.V. Lithuanian Supreme Court, 2015, No. 3K-3-323-421/2015.

  157. 157.

    Tiažkijus et al. (1999), pp. 146–148.

  158. 158.

    E.g., full liability of manager of legal entity under Article 38 of Law on Joint Stock Companies.

  159. 159.

    E.G., A.J., I.D., V.P., V.K., I.M., A.S., V.D. and H.N. v UAB “Vilniaus viešasis transportas”. Lithuanian Supreme Court, 2015, No. 3K-7-184-313/2015.

  160. 160.

    Bužinskas (2010), p. 122.

  161. 161.

    All claims of creditors of a company which is the subject of bankruptcy proceedings is to be dealt with in the same case (UAB “NCC Statyba” v BUAB “Švilda”. Lithuanian Supreme Court, 2005, No. 3K-3-20/2005).

  162. 162.

    Petrylaitė et al. (2013).

  163. 163.

    Nekrošius (2004), pp. 283–290.

  164. 164.

    Davulis (2016).

  165. 165.

    A.J. v Garliava primary health care center. Lithuanian Supreme Court, 2016, No. 3K-3-37-469/2016.

References

  • Abramavičius A, Prapiestis J (2014) Europos Sąjungos teisės įtaka Lietuvos baudžiamosios teisės specialiosios dalies institutams (Influence of EU to the institutes of the special part of Lithuanian criminal law). In: Bernatonis J et al (eds) Europos Sąjungos teisės įtaka Lietuvos teisinei sistemai (Influence of EU law to the Lithuanian national system). Vilniaus universiteto Teisės fakultetas, Vilnius, pp 161–190

    Google Scholar 

  • Andruškevičius A (2001) Administracinė teisė: kai kurie metodologiniai aspektai (Administrative law: some methodological aspects). Teisė 40

    Google Scholar 

  • Andruškevičius A (2004) Administracinės teisės principai ir normų ribos (Administrative law principles and limits of legal norms). Teisinės informacijos centras, Vilnius

    Google Scholar 

  • Andruškevičius A (2008) Administracinė teisė. Bendrieji teorijos klausimai. Valdymo aktų institutas. Ginčo santykių jurisprudenciniai aspektai (Administrative law. Issues of general theory. Institute of administrative acts. Jurisprudential aspects of the dispute). VĮ Registrų centro Teisinės informacijos departamentas, Vilnius

    Google Scholar 

  • Aničas J et al (1987) Tarybų Lietuvos enciklopedija. 3 tomas (Encyclopaedia of Soviet Lithuania, vol 3). Vyriausioji enciklopedijų redakcija, Vilnius

    Google Scholar 

  • Bakaveckas A (2007) Lietuvos vykdomoji valdžia (Lithuanian executive power). Eugrimas, Vilnius

    Google Scholar 

  • Bakaveckas A (2012) Lietuvos administracinė teisė: teorija ir praktika. I dalis (Lithuanian administrative law: theory and practice. Part I). Leidykla MES, Vilnius

    Google Scholar 

  • Bakaveckas A, Dziegoraitis A et al (2005) Lietuvos administracinė teise. Bendroji dalis. Vadovėlis. (Lithuanian administrative law. General section. Textbook). Mykolo Romerio universitetas, Vilnius

    Google Scholar 

  • Bilius M (2011) Criminal procedure law. In: Szymanski C, Berkmanas T, Gruodytė E, Kiršienė J (eds) Introduction to Lithuanian Law. Justitia, Vilnius, pp 335–352

    Google Scholar 

  • Bužinskas G (2010) Darbo ginčai: teorija ir praktika (Labour disputes: theory and practice). Mykolo Romerio universitetas, Vilnius

    Google Scholar 

  • Carlson RH (2004) A brief history of property tax. http://www.iaao.org/uploads/A_Brief_History_of_Property_Tax.pdf

  • Dambrauskienė G, Marcijonas A et al (2004) Lietuvos teisės pagrindai. (Lithuanian law basics). Justitia, Vilnius

    Google Scholar 

  • Davulis T (2016) National labour law profile: Lithuania. http://www.ilo.org/ifpdial/information-resources/national-labour-law-profiles/WCMS_158913/lang--en/index.htm

  • European Commission (2009) How VAT works: general overview.. http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/index_en.htm

  • Fedosiukas O (2014) Lietuvos Respublikos baudžiamojo kodekso galiojimo dešimtmetis: pamąstymai apie nepasiteisinusius lūkesčius, esamą būklę ir tolesnę raidą (Ten years as the Criminal Code of the Republic of Lithuania is in force: reflections on unjustified expectations, status quo and future development). In: Švedas G et al (eds) Globalizacijos iššūkiai baudžiamajai justicijai (Impact of globalization to the criminal justice). VĮ Registrų centras, Vilnius, pp 27–42

    Google Scholar 

  • Gruodytė E (2008) Reform of Lithuanian criminal law: tendencies and problems. Baltic J Law Polit 1:18–40

    Google Scholar 

  • Gruodytė E (2011) Criminal law. In: Szymanski C, Berkmanas T, Gruodytė E, Kiršienė J (eds) Introduction to Lithuanian law. Justitia, Vilnius, pp 209–334

    Google Scholar 

  • Gruodytė E, Palionienė N (2014) Riboto Pakaltinamumo Sampratos Problematika Lyginamuoju Aspektu (The issue of diminished responsibility: comparative analysis). In: Švedas G et al (eds) Globalizacijos iššūkiai baudžiamajai justicijai (Impact of globalization to the criminal justice). VĮ Registrų centras, Vilnius, pp 57–76

    Google Scholar 

  • Juknelienė D (2005) Lietuvos mokesčių sistemos raida (The Development of Lithuania’s Tax System). http://etalpykla.lituanistikadb.lt/fedora/objects/LT-LDB-0001:J.04~2005~1367153542361/datastreams/DS.002.0.01.ARTIC/content

  • Laužikas E, Mikelėnas V, Nekrošius V (2003) Civilinio proceso teisė. I tomas (Civil procedure law. Volume I). Justitia, Vilnius

    Google Scholar 

  • Maksimaitis M (2005) Lietuvos valstybės konstitucijų istorija: XX a. pirmoji pusė: monografija (The history of the constitutions of the Lithuanian state: first half of the 20th century: the monograph). Justitia, Vilnius

    Google Scholar 

  • Marcijonas A, Gudavičius B (2003) Mokesčių teisė (Tax law). Teisinės informacijos centras, Vilnius

    Google Scholar 

  • Nekrošius V (2004) Bylų, kylančių iš darbo teisinių santykių, nagrinėjimo ypatumai civiliniame procese. Darbo teisė suvienytoje Europoje (The particularities of solving cases rising from labour legal relationships in the civil process. Labour law in the unified Europe). Vilnius, Forzacas

    Google Scholar 

  • Nekrošius I et al (2004) Lietuvos Respublikos darbo kodekso komentaras, III dalis: Individualūs darbo santykiai (Commentary on the Lithuanian Labour Code, III Part: individual labour relationships). Justitia, Vilnius, p 2004

    Google Scholar 

  • Paužaitė-Kulvinskienė J (2005) Administracinė justicija: teorija ir praktika (Administrative justice: theory and practice). Justitia, Vilnius

    Google Scholar 

  • Petrylaitė D, Davulis T, Petrylaitė V (2008) Europos Sąjungos teisės aktų įgyvendinimas Lietuvos darbo teisėje (Implementation of the legal acts of the European Union in Lithuanian Labour Law). VĮ Registrų centras, Vilnius

    Google Scholar 

  • Petrylaitė D, Blažienė I, Petrylaitė V, Zabarauskaitė R (2013) Darbo ginčų institutas Lietuvoje: teisinių mechanizmų pokyčiai, jų rezultatai ir ateities perspektyvos (Institute of Labour Disputes in Lithuania: changes in legal mechanisms, their results and future perspectives). Verslas: Teorija ir praktika 14(4):278–286

    Google Scholar 

  • Piesliakas V (2006) Lietuvos baudžiamoji teisė. Pirmoji knyga (Lithuanian criminal law. Volume I). Justitia, Vilnius

    Google Scholar 

  • Šedbaras S (2005) Administracinė atsakomybė (Administrative liability). Justitia, Vilnius

    Google Scholar 

  • Šedbaras S (2006) Administracinio proceso teisinio reglamentavimo problemos Lietuvos Respublikoje (The problems of legal regulation of administrative proceedings in the Republic of Lithuania). Justitia, Vilnius

    Google Scholar 

  • Sinkevičius V (2008) Konstitucinių įstatymų samprata: teoriniai aspektai (The concept of constitutional laws: theoretical aspects). Jurisprudencija 2(104):28–38

    Google Scholar 

  • Sinkevičius V (2014) Kokių įstatymų ir kitų teisės aktų atitiktį Konstitucijai tiria Konstitucinis Teismas? (What are the laws and other legal acts whose compliance with the constitution is subject to review by the constitutional court). Jurisprudencija 21(3):907–923

    Article  Google Scholar 

  • Švedas G (2011) Kai kurie probleminiai juridinio asmens baudžiamosios atsakomybės aspektai Lietuvos konstitucinėje jurisprudencijoje ir baudžiamosios justicijos doktrinoje (Some Problem Aspects of Criminal Liability of a Legal Entity in Lithuanian Constitutional Jurisprudence and Doctrine of Criminal Justice). In: Lietuvos Respublikos baudžiamajam kodeksui – 10 metų. Recenzuotų mokslinių straipsnių, skirtų baudžiamosios politikos ir baudžiamųjų įstatymų teisėkūros, baudžiamosios teisės, baudžiamojo proceso ir nusikaltimų kvalifikavimo problematikai rinkinys (In 10 years for the Criminal Code of the Republic of Lithuania. Collection of Reviewed Scientific Articles, related to the problems of criminal policy, criminal legislation, criminal law, procedure and qualification of crimes). VĮ Registrų centras, Vilnius, pp 91–108.

    Google Scholar 

  • Švedas G, Prapiestis J (2011) Lietuvos Respublikos baudžiamojo kodekso dešimtmetis: raidos pamokos ir perspektyvos (Ten years for the Criminal Code of the Republic of Lithuania: lessons of development and perspectives). In: Lietuvos Respublikos baudžiamajam kodeksui – 10 metų. Recenzuotų mokslinių straipsnių, skirtų baudžiamosios politikos ir baudžiamųjų įstatymų teisėkūros, baudžiamosios teisės, baudžiamojo proceso ir nusikaltimų kvalifikavimo problematikai rinkinys (In 10 years for the Criminal Code of the Republic of Lithuania. Collection of Reviewed Scientific Articles, related to the problems of criminal policy, criminal legislation, criminal law, procedure and qualification of crimes). VĮ Registrų centras, Vilnius, pp 13–30

    Google Scholar 

  • Thuronyi V (2003) Comparative tax law. Kluwer Law International

    Google Scholar 

  • Tiažkijus V, Petravičius R, Bužinskas G (1999) Darbo teisė (Labour law). Justitia, Vilnius

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Corresponding author

Correspondence to Edita Gruodytė .

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 2017 Springer International Publishing AG

About this chapter

Cite this chapter

Bartninkas, M. et al. (2017). Lithuanian Public Law. In: Kerikmäe, T., Joamets, K., Pleps, J., Rodiņa, A., Berkmanas, T., Gruodytė, E. (eds) The Law of the Baltic States. Springer, Cham. https://doi.org/10.1007/978-3-319-54478-6_8

Download citation

  • DOI: https://doi.org/10.1007/978-3-319-54478-6_8

  • Published:

  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-319-54477-9

  • Online ISBN: 978-3-319-54478-6

  • eBook Packages: Law and CriminologyLaw and Criminology (R0)

Publish with us

Policies and ethics