Teisė

Editorial Board and Table of Contents

2021-06-21T09:26:50+00:00

Author Guidelines and Bibliographic Data

2021-06-21T09:26:49+00:00

The Rule of Law as the Lodestar of the European Convention on Human Rights: The Strasbourg Court and the Independence of the Judiciary

2021-06-21T09:26:48+00:00

The rule of law is a principle of constitutional importance under the European Convention on Human Rights. For decades, it has guided the work of the Strasbourg Court. The article discusses the principle’s ideological core as a fundamental component of “European public order” and its three normative dimensions, as they find their expression in the case-law of the Court. The author then discusses in detail the rule of law’s most important structural principle under the Convention, the independence of the judiciary.

Legislation and Constitutional Jurisprudence on the Issues of the Special Part of the Criminal Code of the Republic of Lithuania

2021-06-21T09:26:48+00:00

Straipsnyje analizuojamos teisėkūros, koreguojančios Lietuvos Respublikos baudžiamojo kodekso Specialiosios dalies nuostatas, tendencijos, taip pat nagrinėjama konstitucinė jurisprudencija, kurioje buvo tiriama atskirų Baudžiamojo kodekso Specialiosios dalies nuostatų atitiktis Lietuvos Respublikos Konstitucijai, ir Konstitucinio Teismo baigiamųjų aktų reikšmė baudžiamajai teisėkūrai.

The European Commission Proposal for a Council Directive on a Common Corporate Tax Base (CCCTB) as an Example of Applying Financial Accounting Standards in Taxation on the Corporate Income Tax

2021-06-21T09:26:47+00:00

This article discloses the conception of CCCTB and the relations between CCCTB and the legal regulation of financial accounting, including an analysis of concrete examples of how financial accounting rules are applied in CCCTB. The research highlights the necessity of applying financial accounting standards in CCCTB.

Are the Global Cosmetic Surgery Legal Issues Bypassing Lithuania?

2021-06-21T09:26:46+00:00

The article deals with an empirical study of certain legal issues of cosmetic surgery and their manifestations in legal articles abroad and in Lithuania. It examines whether the cosmetic surgery-related legal issues analysed in the authoritative databases Scopus and Clarivate analytics and the articles found therein resemble the cosmetic surgery-related legal issues analysed in authoritative Lithuanian legal journals and the Lithuanian Digital Academic Library database (eLABa) articles.

Possibility of the Manager and the Members of the Board of the Subsidiary to Act in the Interests of the Group of Companies

2021-06-21T09:26:45+00:00

According to the current legal regulation of Lithuanian companies, the manager and the members of the board of the subsidiary have a duty to act only in the interests of the subsidiary and do not have the opportunity to act in the interests of the group of companies. Meanwhile, the provisions of Section 16 of Chapter 15 of European Model Companies Act provide the possibility for the manager and the members of the board of the subsidiary to act in the interests of the group of companies. Accordingly, the present article analyses whether the current legal framework in Lithuania should be changed by providing the possibility for the manager and the members of the board of the subsidiary to act in the interests of the group of companies.

The Importance of the Admissibility of Evidence in Lithuanian Civil Procedure

2021-06-21T09:26:45+00:00

The article analyses the importance of the admissibility of evidence in Lithuanian civil proceedings. The analysis of various sources of law allows to link the admissibility of evidence in civil proceedings not only with one of the features of evidence, but also with the objectives of this institute in civil proceedings: ensuring the quality of proof, the cost-efficient process, a fair and just trial, and other values.
The reduction of the importance of the admissibility of evidence is essentially influenced by aspects related to the whole evidentiary process – the principle of free evaluation of evidence, the purpose of determination of material truth, and procedural norms establishing the judge as the final assessor of admissibility of evidence and facts. The objectives of the admissibility of evidence in civil proceedings make it necessary to find possible solutions that ensure a more appropriate relationship between the admissibility of evidence and the reasons of its importance.

The New Directive of the European Parliament and of the Council (EU) 2019/771 on Certain Aspects Concerning Contracts for the Sale of Goods: A Choice of Maximum Harmonization and Its Significance

2021-06-21T09:26:44+00:00

This article examines the nature of maximum harmonization that underlies the Consumer Sales Directive, the goals of such choice, its practical implications, and argues that even though the level of consumer protection will not be radically changed due to the implementation of this directive, its adoption prompts legal instruments regarding consumer protection as tools for deeper market integration rather than solutions for fundamental problems which consumers face.

The Change of the Supervision of the Activities of Economic Operators

2021-06-21T09:26:44+00:00

The present article analyses the essence and purpose of the supervision of the activities of economic operators as a field of public administration, as well as its expression and evaluation in national administrative law. It raises the question of whether there has been a paradigmatic shift in the supervision of the activities of economic operators and in what ways it is being expressed.