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Teisėtų lūkesčių principas ESTT ir VAT praktikoje
Paurė, Justina |
Teisėtų lūkesčių apsaugos principas Europos Sąjungos Teisingumo Teismo buvo pripažintas kaip sudėtinė Bendrijos teisinės tvarkos dalis, o jos pažeidimu buvo pripažįstamas visos Bendrijos sutarties pažeidimu. Tai nulėmė jog, teisėtų lūkesčių apsaugos principas tapo svarbus supernacionaliniame lygmenyje. Taigi, baigiamajame darbe nagrinėjama kaip Europos Sąjungos Teisingumo Teismas aiškina teisėtų lūkesčių veikimą, apžvelgiama kaip tai veikia Vilniaus apygardos teismo praktikoje. Iki šiol teisėtų lūkesčių apsaugos klausimas nagrinėtas daugiausiai Europos Sąjungos teisės aspektu, šiame baigiamajame darbe analizuojama Vilniaus apygardos teismo formuojama teismų praktika ir lyginama su Europos Sąjungos Teisingumo Teismo praktika. Pirmoje baigiamojo darbo dalyje aptariama teisėtų lūkesčių principo raida ir kilmė bei paskirtis ir funkcijos. Vienu iš reikšmingiausių teisėtų lūkesčių apsaugos pripažinimo šaltiniu Europos integracijos procese, tampa išsami Europos Sąjungos Teisingumo Teismo jurisprudencija. Analizuojant teisinius šaltinius, atskleidžiama, kada asmuo turi teisę įgyti teisėtus lūkesčius bei tai, kad valstybės pareiga yra gerbti asmens teises. Taip pat nurodoma, jog teisėtų lūkesčių principas nėra absoliutus ir atskleidžiamos aplinkybės, kurioms egzistuojant, viešoji valdžia gali keisti teisinį reglamentavimą. Antroje baigiamojo darbo dalyje nagrinėjama Europos Sąjungos Teisingumo Teismo ir Vilniaus Apygardos Teismų praktikos teisėtų lūkesčiu klausimu. Apžvelgiama Europos Sąjungos Teisingumo Teismo praktika kuri suformavo teisėtų lūkesčių taikymo taisykles, bei naujausia Vilniaus Apygardos Teismo praktika teisėtų lūkesčių klausimu. Trečioje baigiamojo darbo dalyje analizuojama teisėtų lūkesčių principo Europos Sąjungos Teisingumo Teismo ir Vilniaus Apygardos Teismo praktikoje ir lyginama, kaip nusistovėjusi Europos Sąjungos Teisingumo Teismo praktika veikia Vilniaus Apygardos Teisme. Kadangi Lietuva priklauso Sąjungai, bei turi suteiktus įgaliojimus Sąjungos direktyvoms, ir viena iš Lietuvos teisinių institucijų kuri taiko bei turi laikytis Sąjungos taisyklių yra Vilniaus Apygardos Teismas, baigiamajame darbe analizuojama, kaip aiškinamas teisėtų lūkesčių apsaugos principas Vilniaus Apygardos Teisme bei lyginama su principo taikymu Teisingumo Teisme. Mokslinio tyrimo pabaigoje pateikiamos tyrimą apibendrinančios išvados.
The principle of the protection of legitimate expectations has been recognized by the Court of Justice of the European Union as an integral part of the Community legal order and its infringement has been found to violate the Community Treaty as a whole. As a result, the principle of protection of legitimate expectations has become important at a supernational level. The aim of this research paper is to analyse how the Court of Justice of the European Union interprets the operation of legitimate expectations and to find out how it works in the case law of the Vilnius Regional Court. Thus, this final work examines how the Court of Justice of the European Union interprets the operation of legitimate expectations and reviews how it works in the Vilnius Regional Court. To date, the issue of the protection of legitimate expectations has been examined mainly in the context of European Union law. In this final work, the case law formed by the Vilnius Regional Court was analysed and compared with the case law of the Court of Justice of the European Union. The purpose of the principle of legitimate expectations – an individual’s confidence in his or her state and the legal system created by it. In order to ensure the confidence of individuals in the state and its law, it is necessary to ensure the protection of legitimate expectations, legal certainty and legal security. If the legal system convinces individuals that they will achieve concrete results by acting in accordance with established norms, then such expectations must be protected. Of course, such expectations should not be abused, and must be legitimate and justified. The first part of this final work discusses the development and origin of the principle of legitimate expectations, as well as its purpose and functions. The doctrine of the protection of legitimate expectations has been applied by the Court of Justice of the European Union since the 1960s and has now become an integral part of its the legal system. With regard to the protection of legitimate expectations, the Court of Justice of the European Union has developed a very wide range of case law. The principle for the protection of legitimate expectations applies in areas such as state aid, customs, taxation, civil service, social security, and many other areas. Interested parties may rely on the principle of the protection of legitimate expectations in legal proceedings such as actions for annulment, compensation for damages, the legality of European Union law or the failure to fulfil various obligations. Also contributing to the broad scope of the doctrine under review is the fact that the principle of legitimate expectations can be applied in combination with other principles of law. One of the most significant sources of recognition of the protection of legitimate expectations in the process of European integration is the extensive jurisprudence of the European Union’s Court of Justice. Analysing the sources of law reveals when a person can acquire legitimate expectations and that it is the duty of the state to respect an individual’s rights. At the same time, it is pointed out that the principle of legitimate expectations is not absolute and the circumstances under which the public authorities may change the legal regulation are disclosed. The second part of this final work examines the case law of the Court of Justice of the European Union and Vilnius Regional Courts on the issue of legitimate expectations. In addition, the case law of the Court of Justice of the European Union, which has formed the rules for the application of legitimate expectations are reviewed along with the latest case law of the Vilnius Regional Court on the subject of legitimate expectations. The third part of this final work analyses the principle of legitimate expectations in the case law of the Court of Justice of the European Union and the Vilnius Regional Court and compares how the established case law of the Court of Justice of the European Union works in the Vilnius Regional Court. As Lithuania belongs to the Union and has the granted powers to the Union directives, and since one of the Lithuanian legal institutions that applies and must comply with Union rules is the Vilnius Regional Court, this final work analyses how the principle of protection of legitimate expectations is interpreted in the Vilnius Regional Court. We will also compare it with the application of this principle in the Court of Justice. In both the European Union and Lithuanian national law, the principle of legitimate expectations is not directly enshrined in legal acts, the rules for the application of this principle are formed by the main European institution - the Court of Justice of the European Union. At the end of this research, a summary of the outcomes is presented.