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Simona Potelienė and Zita Tamašauskienė

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Stefan Kirchner

1 The research for this article has been made possible by a grant by the Research Council of Lithuania (No. MIP-020/2012).

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Jānis Pleps

Valstybės Nepriklausomybės atkūrimo diena (Žaltvykslė 2008) [Bauža, Česlovas ‘Conditions and way of the restoration of the state (1988 - 1991)’ in 11th March - day of the restoration of the independence of the Lithuanian State (Žaltvykslė 2008)]. Butvilavičius Darius, ‘Estijos Respublikos 1992 m. Konstitucija’ in Konstitucinio regulavimo įvairovė (Mykolo Romerio Universitetas 2006) [Butvilavičius, Darius ‘The Constitution of the Republic of Estonia, 1992’ in Diversity of the constitutional regulation (Mykolo Romerio University 2006

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Ricardo Perlingeiro

administrative jurisdiction without the possibility of appeal. T here are currently Councils of State with functions of administrative jurisdiction: France, the Netherlands, Belgium, Italy and Greece; cf. the judicial system of administrative jurisdiction with a specific supreme court in the following countries: Germany, Austria, Portugal, Luxemburg, Sweden, Finland, Czech Republic, Poland, Lithuania; there is a judicial system of administrative jurisdiction equipped with a supreme court with common administrative and civil jurisdiction in Spain, Switzerland, Slovenia, Hungary

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Anu Torkkeli and Matti Kukkonen

shares Partial exemption on capital gains on some shares and some other assets in addition to shares Full exemption on capital gains on other assets than shares No corporate capital gains tax exemption Austria Belgium Cyprus Portugal Poland Croatia Bulgaria France Estonia Greece Czech Italy Hungary Slovakia Republic Germany Slovenia Spain Ireland Latvia Lithuania Luxembourg Malta

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Ruud De Mooij, Shafik Hebous and Milena Hrdinkova

(Netherlands, Denmark, Italy, Luxembourg and Ireland), usually under strict conditions, such as all the qualifying foreign companies must be included in the consolidation. Austria, Cyprus, Iceland, Finland, Sweden, Ireland, Latvia, Lithuania, Malta, and the United Kingdom do not allow full consolidation of revenues and expenses. However, members of the same group can share their profits or losses within a tax period. The German model requires subordinated members of the group to transfer their profit or loss by means of a formal commercial agreement to the parent company

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Valentin Kreilinger

://renginiai.lrs.lt/renginiai/EventDocument/0f6147e3-6125-40b9-93d8-edc7c31e085f/Barthle_Lithuanian%20Presidency_EN_courtesy%20translation.pdf . • Esposito Antonio, 2016, ‘The Role of COSAC in EU Interparliamentary Cooperation: An (Endless) Quest for an Identity’, in Lupo Nicola and Fasone Cristina (eds), Interparliamentary Cooperation in the Composite European Constitution , Hart Publishing, Oxford, 325-333. • European Parliament, 2012, Report with recommendations to the Commission on the report of the Presidents of the European Council, the European Commission, the European Central Bank and