Peculiarities of individual enterprises activity reglamentation in Lithuania

AutorDalia Perkumiené
CargoLithuanian University of Agriculture, Economics and Management faculty, Department of Administration and Rural Development, lecturer - Economics and Management faculty, Lithuanian University of Agriculture, Doctor of Social Sciences, Assoc. Professor at the Department of Accounting and Finance
Páginas493-505
II.2. DERECHO MERCANTIL
PECUL IAR ITIES OF I NDIVIDUAL ENTE RPRISES ACTIV ITY
REGL AMENTATION IN L ITHUANI A
Por D.ª D P ˙
Lithuanian Unive rsity of Agriculture, Economics and Management faculty
Department of Administration and Rural Development, lecturer
Por la Dra. V C
ˇˇ˙
Economics and Management faculty, Lithuanian University of Agriculture
Doctor of Social Sciences, Assoc. Professor at the Department of Accounting and Finance
Resume n
El artículo a naliza el problema t eórico y práctico de las peculiaridades de la regla-
mentación lituana de la actividad económica de las empresas en vigor desde el 1 de
enero de 2004 que trata de ordenar tal act ividad hasta ahora regula da por diversas
normas que causaba n muchos i nconvenientes. El artícu lo analiza la empres a individua l
como entid ad legal con sus ventajas e inconvenientes y tanto antes como después de la
entrada en vig aor en 2004 de la nueva reglamentación.
Abstr act
The paper analyses the problem, which is relevant, both theoretically and practi-
cally, since it tries to di sclose legal and economical peculiar ities of individu al enterprises
activit y reglamentation. Until now, operation of indiv idual enterprises establ ished in
Lithuania was re gulated by various separate laws which cau sed much i nconvenience. A s
a result, the L aw of the Republic of Lit huania on Indiv idual E nterprises entered into
force on 1 Januar y 2004 . Thi s art icle aim s to present outstanding peculiar ities of the
individua l enterprise as a legal entity which could be con sidered as certain advantages
and disadvantages. The a rticle considers the individual enterprise be fore and after the
entry into force of the Law of the Republic of Lithuania on Individu al Enterpri ses.

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