| Abstract [eng] |
The Master's thesis analyses the topic of taxation of pollution from mobile sources by examining relevant international, European Union and Lithuanian legislation, as well as scientific articles by Lithuanian and foreign authors and the relevant Lithuanian case law. The impact of mobile sources of pollution on the environment is a complex and multifaceted phenomenon, as mobile sources of pollution harm the environment by affecting all its elements: they negatively affect the environment, destroy ecosystems, disrupt photosynthesis, cause climate change, impoverish biodiversity and reduce yields due to soil acidification. The paper discusses the implementation of the "polluter pays" principle in the context of pollution from mobile sources by examining the application of this principle in international and European Union legislation and in the laws of the Republic of Lithuania. It also analyses in detail the legal regulation of taxation of pollution from mobile sources at the international level, in the European Union and Lithuania. A comparison of taxation of pollution from mobile pollution sources in different countries helps to review good practices in other countries. The analysis of Lithuanian case law on mobile source pollution provides an overview of the most relevant cases dealt with by the Lithuanian courts on a specific topic and clarifies the problematic aspects arising from the taxation of mobile source pollution and the interpretation of the relevant legal acts. It is noted that the courts often have to provide clarifications on the misinterpretation of legislation by litigants, as well as gaps in the application of the proportionality principle in the case law, where the fine imposed on the polluter is not always proportional to the environmental damage caused. |
