Įskaitymas – civilinėje apyvartoje labai dažnai naudojama teisinė priemonė, kuria siekiama panaikinti šalių priešpriešinius įsipareigojimus ta dalimi, kuria jie sutampa. Nepaisant kasdienio įskaitymo naudojimo, šis prievolių pasibaigimo pagrindas laikomas sudėtinga teisine konstrukcija, kurios aiškinimas teisės mokslo darbuose ir taikymas praktikoje įvairiose jurisdikcijose, o kartais ir toje pačioje jurisdikcijoje, yra labai įvairus ir dažnai prieštaringas. Šiame magistriniame darbe pateikiama išsami teorinių ir praktinių įskaitymo, kaip civilinės teisės instituto, problemų analizė: įskaitymo sąvokos apibrėžimo netikslumai, teisinės kvalifikacijos galimybių gausa, įskaitymo taikymo sąlygų ir tvarkos probleminių aspektų apibendrinimas. Įskaitymas nagrinėjamas tik kaip bendroji civilinės teisės kategorija, nesileidžiant į gilesnius įskaitymo taikymo specifiniams teisiniams santykiams, pavyzdžiui, bankininkystės, problemų svarstymus. Išimtis daroma tik bankroto teisinių santykių atveju, nes laikytina, kad tai viena svarbiausių įskaitymo taikymo sričių, sukelianti daugiausiai diskusijų tiek tarp mokslininkų, tiek tarp įvairių šalių įstatymų leidėjų bei teisėjų. Pažymėtina, kad Lietuvos teismuose įskaitymo klausimas taip pat dažniausiai nagrinėjamas bylose, susijusiose su bankroto teisiniais santykiais, kuriose pateikiama teismų pozicija vertinama prieštaringai. Pagrindinė šio darbo išvada yra ta, kad įskaitymas, kaip prievolių pasibaigimo pagrindas, savo teisiniais padariniais... [toliau žr. visą tekstą] / Set-off is one of the most commonly used way to discharge the obligations. Despite its daily usage, set-off has always been considered a difficult subject-matter in its complex construction and its concrete application. Therefore, the interpretation of set-off in the works of scholars and its application in various jurisdictions, sometimes even in the same one, has been very diverse and often contradictory. This master theses provides a detailed analysis of the problems arising out of the application of set-off, concerning the general concept and definition of set-off, the requirements for and the forms of its applications. In this paper set-off is analyzed as a general category of civil law without going further into discussion of set-off application in the specific fields of law, such as financial law, insurance or banking law. The only exception is made to the insolvency law, because it is widely accepted that this form of set-off is the most important one and provides for crucial disparity in various jurisdictions. It has to be noted that in Lithuanian courts’ practice the application of set-off in case of insolvency of debtor is one of the most commonly decided issues arising out of the application of set-off, while courts’ position concerning insolvency set-off is often seen as contradictory. Through discussion of the above provided issues it has been concluded that set-off is a legal concept closely related to the concept of performance of obligation. However, it has... [to full text]

Summary. A set-off as a ground for discharge of obligations and its application in court practice. The law of set–off provides another example of haw our modern legal thinking is still unconsciously dominated by Roman law. Both in modern and in Roman law are the rules relating to compensatio or set-off – from purely dogmatic point of view probably the most interesting manner of terminating an obligation. The law of set-off is based on tradition reaching back to Roman law. Nowadays, it should be noted that set-off is very considerable practical significance, on both a national and international level, it covers an enormous range of situations. The law of set-off is used in private and in public law too. Though, the law of set-off is used in many cases, but set-off has not traditionally been a topic to which a large amount of scholarly attention has been devoted. Because of this vacancy we decided to write this topic - A set-off as a ground for discharge of obligations and its application in court practice. Purpose of this topic was: • Determinate the background institution of set-off; • Discuss the articles 6.130 – 6.140 of our civil code; • Determinate how the law of set-off is used in our courts practice. • Discuss problematical aspects the institution of set-off; • Show different regimes concerning the effect of set-off. The law of the set-off was regulated in 1964 civil code, but this regulation was incomplete. Our new civil code became operative in 2001. This civil code... [toliau žr. visą tekstą] / Summary. A set-off as a ground for discharge of obligations and its application in court practice. The law of set–off provides another example of haw our modern legal thinking is still unconsciously dominated by Roman law. Both in modern and in Roman law are the rules relating to compensatio or set-off – from purely dogmatic point of view probably the most interesting manner of terminating an obligation. The law of set-off is based on tradition reaching back to Roman law. Nowadays, it should be noted that set-off is very considerable practical significance, on both a national and international level, it covers an enormous range of situations. The law of set-off is used in private and in public law too. Though, the law of set-off is used in many cases, but set-off has not traditionally been a topic to which a large amount of scholarly attention has been devoted. Because of this vacancy we decided to write this topic - A set-off as a ground for discharge of obligations and its application in court practice. Purpose of this topic was: • Determinate the background institution of set-off; • Discuss the articles 6.130 – 6.140 of our civil code; • Determinate how the law of set-off is used in our courts practice. • Discuss problematical aspects the institution of set-off; • Show different regimes concerning the effect of set-off. The law of the set-off was regulated in 1964 civil code, but this regulation was incomplete. Our new civil code became operative in 2001. This civil code... [to full text]

Santrauka ISDA pagrindinė sutartis – viena svarbiausių šiuolaikinėje finansų rinkoje taikomų finansinių sutarčių. Pirmoji jos redakcija pasirodė 1992 metais, kai išvestinių finansinių priemonių sutarčių reglamentavimas dar tik pradėjo vystytis. Atsižvelgiant į tai, ISDA pagrindinė sutartis ir joje įtvirtintas baigiamosios užskaitos institutas turėjo didžiulę reikšmę pasaulio ekonomikos augimui ir paskatimo daugelį valstybių savo teisės sistemose pripažinti baigiamąją užskaitą. Tačiau Lietuvoje pirmieji šio teisės instituto pripažinimo žingsniai buvo žengti tik po įstojimo į Europos Sąjungą, priėmus Finansinio užtikrinimo susitarimų įstatymą. Šio darbo pirmojoje dalyje nagrinėjama ISDA pagrindinės sutarties sandara ir esminiai bruožai bei jos įtaka pasaulio ir Lietuvos privatinei teisei. Taip pat aptariamas sutarties atsiradimas ir tolesnė jos raida. Antrojoje darbo dalyje analizuojami du svarbiausi ISDA pagrindinės sutarties kredito rizikos išvestinių finansinių priemonių rinkose mažinimo mechanizmai – baigiamoji užskaita ir finansinio užtikrinimo susitarimai - ir juos įtvirtinančių normų santykis su Lietuvos Respublikos imperatyviomis teisės normomis. Be to, aptariama subjektų kompetencija sudaryti ISDA pagrindinę sutartį. / Summary The ISDA Master Agreement Provisions in the Context of Imperative Legal Norms of the Republic of Lithuania ISDA master agreement is one of the most important agreements in modern financial markets. The first edition of this agreement was published in 1992, when the development of documentation of derivatives had begun. Following to this ISDA master agreement and the close-out netting provisions of this agreement had significant impact to the growth of the world’s financial markets and lead to implementation of netting laws in many of the jurisdictions. However, first steps to introduce the close-out netting in Lithuanian law system had been done only after it became the member of European Union, when the Law of Collateral Agreements was adopted. The first part of the thesis deals with the issues, related to structure and evolution of ISDA master agreement and the significance of this document to the Lithuanian and world’s financial markets. The second part of the thesis deals with the analysis of two most important mechanisms of the credit risk reduction: close-out netting and collateral agreements. Moreover, it comments the legal capacity of legal subjects to enter ISDA master agreement.