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  4. Annual Center Review, 2021-2022, nr 14-15

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    • Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji: http://hdl.handle.net/11320/13808
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    Pole DCWartośćJęzyk
    dc.contributor.authorSudavicius, Bronius-
    dc.date.accessioned2022-09-07T07:21:19Z-
    dc.date.available2022-09-07T07:21:19Z-
    dc.date.issued2022-
    dc.identifier.citationAnnual Center Review, nr 14-15, 2021-2022, s. 22-28pl
    dc.identifier.issn1899-5942-
    dc.identifier.urihttp://hdl.handle.net/11320/13808-
    dc.description.abstractThe article deals with the question of the impact of the European Union law on budget regulation in the law of the Republic of Lithuania after its accession to the European Union in 2004. The influence of the European Union law on the Lithuanian budget law is twofold - direct when the requirements of the relevant European Union legislation are transposed into national budget law, and indirect, when national budget law is changed during the harmonization of national tax laws with the requirements of the European Union law. As the article deals only with the aspects of direct impact, such questions, as harmonization of annual and medium-term budget planning, changes in the budget planning process, strengthening of fiscal discipline, the requirements of the Stability and Growth Pact and their implementation in national law are analysed in the article.pl
    dc.language.isoenpl
    dc.publisherInternational Center of Public Finance and Tax Law Research, the Faculty of Law, the University of Bialystokpl
    dc.rightsUznanie autorstwa-Na tych samych warunkach 3.0 Polska-
    dc.rights.urihttp://creativecommons.org/licenses/by-sa/3.0/pl/-
    dc.subjectbudgetpl
    dc.subjectbudgetary frameworkpl
    dc.subjectbudget lawpl
    dc.subjectbudget planningpl
    dc.subjectfiscal disciplinepl
    dc.subjectLithuaniapl
    dc.titleBudget law of the Republic of Lithuania under the influence of the European Union lawpl
    dc.typeArticlepl
    dc.rights.holderUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported (CC BY-NC-ND 3.0)pl
    dc.identifier.doi10.15290/acr.2021-2022.14-15.03-
    dc.description.Emailbronius.sudavicius@tf.vu.ltpl
    dc.description.BiographicalnoteBronius Sudavicius - Doctor of the social sciences (Law), Professor of the Department of Public Law, Head of the Scientific Center of Public Finance and Tax Law, Faculty of Law, Vilnius University (the Republic of Lithuania), specializes in public finance, tax law and environmental law. He is the author of 6 manuals and more than 60 scientific articles regarding public finance, tax law and environmental law. Member of the Editorial Board of Central and Eastern European Law Review (Athens, Greece) and Law Enforcement Review (Omsk, Russia).pl
    dc.description.AffiliationVilnius University, Lithuaniapl
    dc.description.referencesBirmontienė T. (2012), Konstitucinė valstybės biudžeto dok trina, “Konstitucinė jurisprudencija” no. 3(27).pl
    dc.description.referencesLukas M., Medelienė A., Paulauskas A. (2014), Nartstės Europos Sąjungoje įtaka Lietuvos nacionalinei mokesčių sistemai [in:] Europos Sąjungos teisės įtaka Lietuvos teisinei sistemai, Draugų studija, Vilnius.pl
    dc.description.referencesSudavičius B. (2019), Biudžeto proceso principai Lietuvos Respublikoje, “Central and Eastern European legal studies” no. 2.pl
    dc.description.referencesSudavičius B. (2014), Multiannual budgetary framework in the Republic of Lithuania, “Bialystok Legal Studies” no. 16.pl
    dc.description.referencesSudavičius B. (2013), Trumpalaikis ir ilgalaikis biudžeto planavimas Lietuvos Respublikoje, “Teisė” no. 87.pl
    dc.description.referencesSudavičius B., Vasiliauskas V. (2014), Narystės Europos Sąjungoje įtaka Lietuvos Respublikos biudžeto planavimui. In Europos Sąjungos teisės įtaka Lietuvos teisinei sistemai [in:] Europos Sąjungos teisės įtaka Lietuvos teisinei sistemai, Draugų studija, Vilnius.pl
    dc.description.referencesSudavičius B. (2017), Распорядители бюджетных средств как субъекты бюджетного планирования в Литовской Республике, “Law enforcement review” t. 1. no. 4.pl
    dc.description.referencesTreaty of Lisbon (OJEU C 306/01 of 17 December 2007).pl
    dc.description.referencesTreaty on the Functioning of the European Union (OJEU C 326/01 of 26 October 2012).pl
    dc.description.referencesCouncil Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Member States (OJEU L 306 of 23 November 2011).pl
    dc.description.referencesConstitution of the Republic of Lithuania of 25 October 1992 (Register of the legal acts, item 0921010KONSRG922324 later amended).pl
    dc.description.referencesConstitutional Law on implementation of the fiscal treaty of 6 November (Register of the legal acts, item 2014-17028).pl
    dc.description.referencesLaw on budget structure of 30 July 1990 (Register of legal acts, item 0901010ISTA000I-430 §later amended).pl
    dc.description.referencesLaw on fiscal discipline of 8 November 2007 (Register of the legal acts, item 1071010ISTA00X- 1316 later amended).pl
    dc.description.referencesResolution of Seimas on the concept of the budget structure of 22 October 1998 (Register of the legal acts, item 0981010REZORG982257).pl
    dc.description.number14-15pl
    dc.description.firstpage22pl
    dc.description.lastpage28pl
    dc.identifier.citation2Annual Center Reviewpl
    dc.identifier.orcid0000-0002-5810-0739-
    Występuje w kolekcji(ach):Annual Center Review, 2021-2022, nr 14-15

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