Use this url to cite publication: https://hdl.handle.net/20.500.12259/57033
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Lithuanian public law: 8.4 Tax and financial law
Type of publication
Knygos dalis / Part of a book (Y)
Author(s)
Advokatų kontora Čerka ir partneriai | |
Title
Lithuanian public law: 8.4 Tax and financial law
Is part of
The law of the Baltic States / T. Kerikmäe et al. (eds.). Cham : Springer, 2017
Date Issued
Date Issued |
---|
2017 |
Publisher
Cham : Springer, 2017
Publisher (trusted)
Is Referenced by
Extent
p. 443-456
Field of Science
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.
Type of document
type::text::book::book part
Language
Anglų / English (en)
Coverage Spatial
Šveicarija / Switzerland (CH)
Description
Knygos DOI 10.1007/978-3-319-54478-6