This postgraduate thesis investigates legal aspects of human assisted reproduction‘s reimbursement from the Public Health Insurance Fund‘s Budget. Nowadays human assisted reproduction is not covered by the State Budget in Lithuania. That‘s why this thesis presents hypothetical model of reimbursement. The model is substantiated using historical anglysis of the probleme, worldwide practice in biomedicine and health care management. Legal aspects are analysed from the standpoint of intersection in different branches of sciences. The emphasis lays on imperfect legislation and controversies of reproductive health care, it‘s close connections with ethical problemes in human relationships, on human life and traditional family protection as priority in Lithuania‘s Fundamental Law. Legal propositions are linked with Evidence Based Medicine Gudelines (EBMG) and efficient assesment of State Budget resources as a basis of Public Health Insurance.

Water protection and quality management in the European Union and Lithuania Summary Key words: water protection, strategic planning, integrated protection, sustainable development, financial instruments, water directives, transference of legislation, legislation on water protection. The major objective of this master thesis is to examine how water protection policy is implemented in the EU and Lithuania, to analyze possibilities of water policy financing, and to discuss the process of harmonizing EU’s and Lithuania’s legislation on water protection issues. The hypothesis raised in this thesis states that successful implementation of water policy is being highly influenced by the integrated water management, which covers policy agenda setting, legislation scope, institutional capabilities and financing efficiency. The thesis consists of six parts. In the first part of this thesis author examines three different stages of water policy implementation in the EU in a chronological order. The development of policy formation is discussed and features of every stage are defined. In the second part of the thesis water directives of different stages of EU water policy are presented and examined. The third part of this thesis is targeted to examine the development of water policy in Lithuania and at the same time to determine the changes of water legislation in Lithuania prior to its membership in the European Union and after its entry. The fourth part of the thesis aims to... [to full text]

Baigiamajame Teisės ir valdymo neakivaizdinių magistratūros studijų programos darbe analizuojama Lietuvos šilumos ūkio kainodaros reglamentavimas ir jo įtaka šio sektoriaus įmonių pelningumui, centralizuotai tiekiamos šilumos kainų nustatymo valstybinis ekonominis modelis, valstybės reguliuojamų šilumos kainų nustatymo principai ir jų raida. Darbe apibrėžiama nacionalinio ir regioninių centralizuotai tiekiamos šilumos kainų reguliavimo institucijų kompetencija ir su tuo susijusios problemos, šilumos ūkio ir jo rinkos specifika, centralizuoto šilumos tiekimo – kaip viešąjį interesą atitinkančios paslaugos – samprata, šilumos tiekimo sektoriaus rinkos kainų teisinio reguliavimo institucinė struktūra, aptariamos Lietuvos centralizuotai tiekiamos šilumos sektoriaus raida bei jai įtaką darančios pasaulinės energetikos sektoriaus teisinio reguliavimo plėtros tendencijos ir darnios energetikos idėjos, analizuojami nesuderinti Lietuvos energetikos kainodaros principai ir jų įtaka šilumos kainų didėjimui. Darbe atlikta šilumos tiekimo sektoriaus teisinio reglamentavimo bei šio sektoriaus veiklos pelningumo analizė patvirtino iškeltą hipotezę, kad Lietuvos šilumos ūkio kainodaros teisinis reglamentavimas sudaro galimybes šilumos tiekimo įmonėms gauti pajamas, viršijančias valstybės normuojamas būtinąsias pajamas, ir dėl to didesnį pelną vartotojų sąskaita iš šilumos tiekimo vartotojams veiklos. Remiantis šios analizės rezultatais, atlikti siūlymai dėl teisės aktų, reglamentuojančių... [toliau žr. visą tekstą] / The final master paper of the extramural Law and Management studies explores the pricing regulations of the Lithuanian heating sector and its impact on profitability of the sector's enterprises, the price identification state-economic model on the centralized heating supply, the state regulated heating price identification principles and their development, the national and regional price regulation institution competence on centralized heating supply and its related issues, heat sector and its market particularities, centralized heating supply – as the public interest corresponding service – conception, heating supply sector's market price legal regulating structure, the Lithuanian centralized heating supply sector's development, world energy sector's legal regulations development tendencies and sustainable energy ideas, uncoordinated Lithuanian energy pricing principles and their impact on the heating price increase. The analysis on the heat supply sector's legal regulations and its activity profitability produced in this paper has approved the raised hypothesis that the Lithuanian heating sector pricing legal regulations provide possibility to the heating supply companies to gain not always economically based excess profit from the heating supply activity on the account of the heat customers. With reference to the analysis results the proposal on the legal acts regulating changes in the heating sector's activity and pricing improvement have been done.

Basic concepts: environmental protection, legal regulation, sustainable development, protection of water and air quality, waste management, financing of environmental protection, transposition and implementation of legislation. The aim of the thesis is to determine and look into the influence of the EU environmental policy on the formation of Lithuania’s environmental policy. To this end, the analysis of EU environmental policy documents and directives has been carried out, and their transposition and implementation in Lithuania’s environmental policy have been considered. Focus has also been placed on the financing of the EU environmental policy and absorption of EU assistance in Lithuania. An expert survey has been carried out to attain this objective. The object of the thesis is the process of implementation of the EU environmental policy and its legal norms in Lithuania. The thesis raises a hypothesis that the implementation of the EU environmental policy in Lithuania depends on the competence of Lithuania’s management authorities and EU financial assistance, as the failure to absorb it indicates an inadequate level of development and efficiency of Lithuania’s environmental policy. The research performed in the thesis has supported the hypothesis. The present master’s thesis consists of three sections. The first section of the thesis analyses EU environmental programmes and their impact on the development of the EU environmental policy and presents the legal regulation of... [to full text]

Magistro darbo objektas - Lietuvos Respublikos norminiuose mokesčių teisės aktuose įtvirtintos prieš mokesčių vengimą nukreiptos normos: jų doktrininis aiškinimas bei analizė, jų taikymas mokestinius ginčus nagrinėjančių institucijų praktikoje. Pagrindinis dėmesys skiriamas turinio viršenybės prieš formą principui, kaip bendrajai prieš mokesčių vengimą nukreiptai normai ir specialiosioms antivengiminėms priemonėms – pajamų arba išmokų apibūdinimo iš naujo (plonos kapitalizacijos – angl. thin capitalization) taisyklėms, kontroliuojamųjų užsienio vienetų apmokestinimo taisyklėms, sandorių kainodaros (angl. transfer pricing) taisyklėms, ūkinių operacijų, atliekamų su tikslinėse teritorijose registruotais asmenimis, apmokestinimas. Darbo tikslai - išanalizuoti antivengiminių priemonių teisinį reglamentavimą bei atskleisti jo praktinio taikymo problemas. Darbo uždaviniai: atskleisti turinio viršenybės prieš formą principo įtvirtinimo įstatyme istorinę raidą; išanalizuoti jį įtvirtinančias teisės normas, atskleisti mokesčių vengimo kaip teisės pažeidimo sudėties analizę, o taip pat pateikti turinio viršenybės prieš formą principo taikymo tvarką mokesčių administratoriui apskaičiuojant mokėtinus mokesčius; išnagrinėti Lietuvos Respublikos mokesčių teisės aktuose įtvirtintas specialiąsias antivengimines normas, identifikuoti jas, suformuluoti ir išanalizuoti atskirų priemonių, nukreiptų prieš mokesčių vengimą, sampratą, pasitelkiant teisinį reglamentavimą, atskleisti jų turinį... [toliau žr. visą tekstą] / The object of the master thesis – norms, which are embeded in Lithuanian Republic tax laws and which are against tax avoidance: their doctrinal explanation and analysis, their practical appliance in a light of institutions, which solve taxing disputes. Main consideration is paid to substance over form principle, which is a general anti-avoidance rule and to specific anti-avoidance rules – thin capitalization rules, controlled foreign corporations imposition rules, transfer pricing rules, transactions with organizations, which operate in tax-heavens, imposition. The two objectives of this dissertation are as follows: to analyse anti-avoidance measures embeded in tax laws and unfold their practical implication problems. In order to reach the goal, further tasks were set: to unfold substance over form principles historical embedment evolution in laws; to analyse law rules, which embed this principle, to unfold tax avoidance composition as violation of law analysis and also to present the order of substance over form principle application, when tax authority has to impose a tax; to study special anti-avoidance rules, which are infixed in Lithuanian Republic tax laws, identify these rules, formulate and analyse seperate definitions of measures pointed against tax avoidance, conception, by employing law rules, to unfold their substance; to estimate relationship between general and specific anti-avoidance rules; to analyse and structure practice of institutions, which solve taxing... [to full text]