| Abstract [eng] |
This Master‘s thesis deals with some essential provisions of the concordat (1927) and the agreements (2000) concluded between the Holy See and Lithuania, and implementation of them. Generally speaking, these specific international agreements establish the legal status of the Catholic Church as institution, its clergymen in the State, and determine limitations of activity of them. At the beginning of the thesis author pays attention to the legal nature of the concordat as international agreement, i. e. definition, object, subjects, validity and other elements of it are discussed. Then historical background of origin of the concordat and the agreements is presented and the parties of these international legal acts – the State and the Church – are briefly discussed. The legal status of religious organizations in Lithuania and foreign states, position of the Catholic Church in the context of legal status of other denominations are also analyzed (the main source – jurisprudence of the Constitutional Court of the Republic of Lithuania). The principal part of the thesis is intended for analysis and comparison of particular provisions of the concordat and the agreements. In consideration of the fact that the status of legal person is recognised for the Catholic Church, among other things, the procedure for imposing corporate income tax, immovable property tax, land tax on it, is analyzed in the thesis. The practice of other foreign states is also discussed. Author also gives one‘s attention to the order of formation and divorce of church marriage that causes a lot of debates among lawyers. As the tradicion of dual registration of marriage is still dominating in Lithuania, problems of jurisdiction of divorce of marriage are analyzed. Legislation, jurisprudence of the Constitutional Court and the Supreme Court is disputed on these questions, experience of foreign states is also cited. Other important point – religious education in public schools. As many debates have arised in respect of conformity with the Constitution of certain provisions of the agreement regulating these matters, author of the thesis analyses reasons of that, describes practice of legislation in Lithuanian and other foreign states, judicial jurisprudence and presents one‘s estimations on the said question. Thus analyzing the main problems discussed in this article author comes to certain conclusions and introduces suggestions that may help to solve and eliminate gaps in the law system as they impede the effective realization of legal norms. |
