Šiame darbe autorė aptaria pridėtinės vertės mokesčio ištakas, šio netiesioginio mokesčio harmonizavimo priežastis ir svarbą, nagrinėja ir apibendrina Europos Teisingumo Teismo praktiką atskirais pridėtinės vertės mokesčio aspektais – apmokestinamųjų sandorių sąvokos, apmokestinamųjų asmenų, apmokestinamojo momento, apmokestinamosios vertės, atskaitos. Taip pat siekiama atskleisti, ar į Europos Teisingumo Teismo bylas pridėtinės vertės mokesčio klausimais yra atsižvelgiama, nagrinėjant mokestinius ginčus Lietuvoje. Tyrimas remiasi Europos Teisingumo Teismo ir Lietuvos vyriausiojo administracinio teismo praktikos pridėtinės vertės mokesčio srityje analize, teisės aktais, reglamentuojančiais šio mokesčio taikymą, Lietuvos ir užsienio autorių literatūra, periodine literatūra, kurioje nagrinėjami su šio darbo tema susiję klausimai. Darbe aptariami pridėtinės vertės mokesčio derinimo tarp Europos Sąjungos valstybių narių tikslai ir reikšmė, Europos Teisingumo Teismo išaiškinimai pridėtinės vertės mokesčio aspektais. Taip pat aptariamas Europos Teisingumo Teismo vaidmuo, jo sprendimų pridėtinės vertės mokesčio klausimais reikšmė teisės aktų raidai ir mokestinių ginčų nagrinėjimui Lietuvoje. Daug dėmesio skiriama Lietuvos vyriausiojo administracinio teismo praktikai, nagrinėjant su pridėtinės vertės mokesčio taikymu susijusias mokestines bylas. Siekiama atskleisti, kokią įtaką Europos Teisingumo Teismo praktika pridėtinės vertės mokesčio srityje turi Lietuvos vyriausiajam... [toliau žr. visą tekstą] / In this work, the author discusses the origins of value added tax, the harmonization of this indirect tax reasons and importance, analyze and summarize the European Court of Justice practice on these value added tax aspects - the concept of taxable transactions, the taxable persons, the taxable moment, the taxable value, the deduction. It also aims to disclose or to the European Court of Justice cases of value added tax issues are taken into account in the consideration of tax disputes in Lithuania. The study is based on the European Court of Justice and the Lithuanian Supreme Administrative Court practice, the value added tax analysis, the law on this tax, the Lithuanian and foreign authors, periodical literature, which dealt with the labor issues. The paper discusses the value added tax harmonization between the European Union member states, the objectives and importance of the European Court of Justice's interpretation of value added tax aspects. It also discusses the European Court of Justice's role, its decisions on the value added tax influence in legislation development and tax litigation in Lithuania. Much attention is paid to the Lithuanian Supreme Administrative Court practice, considering the value added tax on related tax matters. The aim is to reveal the impact of the European Court of Justice law of value added tax in Lithuania to the High Administrative Court, the State Tax Inspectorate of the Ministry of Finance of the Republic of... [to full text]

My dissertation project seeks to understand when and how do national judges play an active and significant role in how international legal orders do or do not affect their polities. Specifically, I look at when and how British judges play a role in how European Union law through the European Court of Justice and European human rights law through the European Court of Human Rights affect the British polity. These international legal orders contain both vertical and horizontal aspects. Vertical aspects include the highest court and its judges defined by the treaty, which operates as the international, hierarchical authority on the treaty and is tasked with ensuring the compliance of the member states of the treaty. Horizontal aspects include member state courts and judges who interact with other member state courts and judges as equals voluntarily to share an understanding of the law. Britain is interesting because it may seem like a counterintuitive place to find such dynamics. Britain has a strong resistance to international authority, a deeply entrenched idea of Parliamentary Supremacy, and a dualist legal tradition where Parliament translates international law into domestic law prior to its use by the courts, which contributes to a lack of expectation of British judges engaging in international judicial activism, making Britain a hard case. In this context, we should expect that international law only matters to the extent that domestic actors are forced to incorporate it by a strong international legal order with vertical supremacy and unambiguous authority. To the contrary, my dissertation shows that British judges are quite active in many international legal orders in ways that do not merely reflect the degree of established vertical legal authority. Through dynamics that are quite autonomous from British politicians' difficult interactions with international authority, British judges play a very active role in managing and integrating international law into British politics. To see these dynamics and understand how international law has affected British politics, we must pay special attention to horizontal legal integration. Horizontal legal integration occurs when judges intentionally and selectively borrow legal concepts and precedents from other national or international jurisdictions.

In my thesis I analyzed the characteristics of the legal concepts of bodies governed by public law and the activities in which they engage as public authorities, as used by law (both European and national) governing value added tax. I also analyzed the case law of the European Court of Justice relating to the issue of the bodies governed by public law and the activities in which they engage as public authorities in terms of value added tax. The characteristics of the concepts have been evaluated and sorted logically. In a separate part I examined the bodies governed by public law and their activities from an economic point of view. I have pondered whether it is necessary that these entities have a special position in the system of value added tax.

La création d’une juridiction spécialisée du contentieux de la fonction publique, le Tribunal de la fonction publique, devait permettre de rationaliser le traitement du contentieux qui avait le plus encombré le prétoire du juge en raison du grand nombre de recours introduits. Une nouvelle architecture juridictionnelle de la Cour de justice de l’Union européenne, composée de trois degrés de juridiction, devait résulter du Traité de Nice qui, en 2000, prévit la possibilité des créer des chambres spécialisées (plus tard appelés tribunaux spécialisés par le Traité de Lisbonne) dans certains types de contentieux. Douze ans plus tard, la Cour de justice connait un véritable bouleversement dont la réforme du Tribunal de l’Union et la disparition de la juridiction spécialisée sont les éléments les plus emblématiques. De même, le prétoire du juge de l’Union n’a jamais été autant sollicité, si bien que la juridiction de l’Union doit innover en adaptant son organisation interne ainsi que ses méthodes de travail. A travers l’expérience de la spécialisation juridictionnelle, une nouvelle organisation juridictionnelle, de nouvelles règles procédurales adaptées au traitement de ce contentieux ainsi que des méthodes de travail ont été « testées » et ont donné des résultats concluants. De plus, le juge spécialisé a œuvré à une meilleure protection des droits des fonctionnaires et agents de l’Union. Cet « héritage » devrait servir de socle de réflexion à l’heure d’envisager une forme de spécialisation de la juridiction généraliste de l’Union vers laquelle elle devrait s’orienter. La présente thèse a pour but de contribuer au débat relatif à la spécialisation du système juridictionnel de l’Union européenne. / The creation of a specialised court dedicated to EU staff cases, the Civil Service Tribunal (CST), was intended to tackle the large increase in caseload at the same time as bringing specific judicial expertise to bear on this field. Twelve years later, the EU Court system is undergoing a veritable structural upheaval of which the reform of the General Court and the abolition of the CST are the most emblematic elements. The three-level system of judicial control advocated by the Treaty of Nice, which foresaw the establishment of specialised chambers (later called secialised tribunals by the Treaty of Lisbon) and provided a legal basis for the establishment, in 2005, of the CST was effectively set aside by this process of reform. However, the General Court, in its new guise, now itself faces a substantial challenge of specialisation in its own right. In meeting that challenge, it will inevitably draw on the experience of the only specialised tribunal yet to have been established at EU level. The CST’s separate procedural framework, its structure, composition and functioning will once again come under the microscope as thought is given as to the lessons to be drawn from the decade of experience of this court and its handling of civil service litigation. This thesis seeks to contribute to the continuing debate about specialised courts or specialisation in general in the EU Court system.

The thesis seeks to answer the question whether the European Union (EU) constitutional treaty offers improved protection for human rights in the EU jurisdiction. Within this context, it first seeks to find out what the incorporation of the Charter of Fundamental Rights in the constitutional treaty promises for the human rights&rsquo / field. Furthermore, it examines how the possible accession of the EU to the European Convention on Human Rights will affect this field. Then, it focuses on what the constitutional treaty offers for third countries concerning human rights. Finally, in the light of the recent developments on the treaty, the discussion enlightens the role of the constitutional treaty on protecting and developing human rights in the EU.

Magistriniame darbe, naudojant mokslinės literatūros, aprašomąjį analitinį, teisės aktų ir dokumentų analizės metodus, analizuojamas ES Laisvo darbo jėgos judėjimo principo įgyvendinimas, apibrėžiama laisvo darbo jėgos judėjimo sąvoka, jos taikymo sritis, išskiriami pagrindiniai trukdžiai laisvam asmenų judėjimui ir įsteigimo laisvės įgyvendinimui. Siekiant atsakyti į iškeltus uždavinius pirmoje darbo dalyje pristatomos Europos integracijos teorijos: neofunkcionalizmas, liberalusis ir realistinis tarpvyriausybiškumas, taip pat paaiškinamos viršvalstybiškumo ir tarpvyriausybiškumo sąvokos. Antroje darbo dalyje supažindinama su sąvokos “darbuotojas” taikymo sritimi, jos apibrėžimu ir apžvelgiama kaip laisvas darbo jėgos principas apibrėžtas Europos Sąjungos teisės aktuose. Šioje darbo dalyje taip pat plačiau pristatoma Bosmano byla, kuri panaikino visas kliūtis profesionalių sportininkų iš Europos Sąjungos narių valstybių judėjimui bei taip pakeitė profesionalų sportą. Trečioje darbo dalyje apžvelgiami Europos Teisingumo Teismo sprendimai bylose, kuriose buvo įvardinamos pagrindines laisvės veikimo sritį pažeidžiančios, diskriminuojamosios priemonės, neutralios priemonės, apskritai trukdančios patekti į rinką, pristatomos problemos, kylančios iš valstybių teisės skirtybių. Ketvirtoje darbo dalyje apžvelgiamos socialinės apsaugos nuostatos, jų taikymas ir veikimo sritys. Pristatomi pereinamieji laikotarpiai naujoms Europos Sąjungos valstybėms narėms, jų taikymo sąlygos, taip... [toliau žr. visą tekstą] / The master thesis, using the scientific literature, descriptive analytical and document analysis methods analyses the implementation of the principle of free movement of workers in the EU, describes „free movement“ notion, its fields of action, excepts the most important disturbances for its implementation. Seeking to fulfill the set tasks, in the first part of the theoretical part are presented theories of European integration: neofunctionalism, liberal and realistic intergovernmental theories. In the second part is discribed „employee“ notion and its use, also is presented legislation of the EU, which controls the implementation of the principle of free movement of workers. In this part also is presented Bosman case. This case changed football transfer markets, because football players from the EU members are allowed play where they want without any limitation. In the third part are presented verdicts of the European Court of Justice which related with discrimination of workers from others members of the EU. In the fourth part are discribed social policy of the EU, its use and fields of action. In this part also are presented the National measures to new members of the EU, its fields of action and mechanism how contries can instal the National measures, its terms. Regulation of free movement of workers in the EU is very specific, because are important verdicts of the European Court of Justice, Treaty of Rome and other legislation of the EU.

D'apparence banale, le principe de proportionnalité signifie en réalité un bouleversement profond du droit. L'importance de ce développement, ainsi que le retentissement de ce principe partout dans le monde, explique l'intérêt considérable que suscite cette question dans la littérature récente. Cependant, il n'est pas commun d'analyser ce principe dans un contexte particulier, en tant que manifestation d'une culture spécifique. Cette thèse entreprend une telle analyse dans le contexte de l'Union européenne, qui s'avère à maints égards paradigmatique, à partir d'un examen du raisonnement de la Cour de justice dans ses décisions en application des libertés de circulation. Cet examen permet, d'un côté, de prendre acte de l'ampleur du potentiel transformateur du principe de proportionnalité sur les plans formel, matériel et institutionnel. En effet, ce principe ayant été conçu par la Cour comme une évaluation de l'efficience des mesures étatiques, les implications sont lourdes à l'égard de la forme de raisonnement employée par la Cour, la fonction des libertés de circulation et enfin la répartition de compétences entre l'Union et les Etats membres. D'un autre côté, le principe de proportionnalité s'avère également un miroir particulièrement apte à refléter les particularités de la culture juridique de l'Union, au sein de laquelle un discours de nature technocratique se montre prévalent. / Despite its apparent innocuousness, the principle of proportionality actually brings about a profound transformation of the law. The importance of this development, as well as the spread of this principle throughout the world, accounts for the considerable interest that this issue has raised in recent scholarship. However, it is uncommon to analyze this principle within a specific context, as a manifestation of a particular culture. This thesis embarks on such an analysis within the context of the European Union, which would seem paradigmatic, by examining the reasoning of the European Court of Justice in its judgments applying the freedoms of circulation. This examination will make it possible, on the one hand, to take cognizance of the potential for transformation of the principle of proportionality at a formal, substantial and institutional level. lndeed, this principle having been conceived by the Court as an evaluation of efficiency of State measures, the implications are significant with regards to the form of reasoning employed by the Court, the function of the freedoms of circulation and finally the distribution of competence between the Union and the Member States. On the other hand, the principle of proportionality becomes a particularly appropriate mirror for reflecting the specific characteristics of the legal culture of the European Union, within which a technocratic discourse appears prevalent.

Hereby submitted thesis {\clqq}EC law contravened by member state`` describes duties of member states regarding the harmonization of national rules of law to the communitary one. Thesis shows consequences of correct or incorrect conversion of superordinated communitary rules of law to national legal systems using concrete cases (examples) from Czech legal practice.

The European Court of Justice (ECJ) has long been recognized as a major engine behind the European integration project for its role in passing judgments expanding the powers and scope of the European Community, while member states have consistently reacted negatively to judgments limiting their sovereignty or granting the Community new powers. It is this interplay between the Court and member state interests that cause the ECJ to pose a threat to the future of integration. Using a combined framework of neofunctionalism and rational choice new institutionalism, six landmark cases and the events surrounding them are studied, revealing the motivations behind the Court’s and member states’ actions. From the analysis of these cases is created a set of criteria which can be used to predict when the ECJ will make an activist decision broadening the powers of the Community at the expense of the member states as well as when, and how, member states will respond negatively.

The topic of the thesis are CILFIT criterions. These criterions were established by the Court of Justice of the European Union as conditions for application of the acte clair doctrine by national courts of last resort. The conditions determine situations in which such a court does not have an obligation under Article 267/3 to bring a matter before the Court of Justice. First of all, thesis describes the historical circumstances, which gave rise to the CILFIT case as well as the facts of that issue. Then it analyses one by one CILFIT criterions and also current procedure of submitting preliminary questions as a whole. As a part of the analysis, it focuses on the practical application of the abovementioned conditions by the courts of the Member States. It targets purely theoretical ideas too. The thesis, further, identifies certain problematic aspects of the CILFIT conditions. Subsequently, some possible solutions are being suggested and their effectiveness and appropriateness are being examined.