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  1.  44
    Criminal Liability as a Last Resort (Ultima Ratio): Theory and Reality.Oleg Fedosiuk - 2012 - Jurisprudencija: Mokslo darbu žurnalas 19 (2):715-738.
    The modern Lithuanian legal doctrine recognises that criminal liability is a last resort (ultima ratio) protecting the society from various law violations. This idea has got deep roots in criminology and is obviously based on the position of rational approach towards the state criminal policy. However, it is not clear whether it is of obligatory legal status to the legislature and the courts. This article attempts to present the idea of a last resort as a concept based on the constitutional (...)
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  2.  12
    Criminal Legislation Against Illegal Income and Corruption: Between Good Intentions and Legitimacy.Oleg Fedosiuk - 2012 - Jurisprudencija: Mokslo darbu žurnalas 19 (3):1215-1233.
    Recently (2010–2011) new criminal legislation to combat illegal income and corruption was passed and publicly discussed in Lithuania. Within the list of the new legal measures, special attention should be paid to criminalisation of illicit enrichment, establishment of a model of extended property confiscation, reinforcement of responsibility for corruption-related offenses, a provision that not only property but also personal benefits may constitute a bribe. It can be seen from the explanatory letters attached to the draft laws and the political debate (...)
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  3.  8
    Value Added Tax Fraud: Conception and the Basis of Legal Evaluation (text only in Lithuanian).Oleg Fedosiuk - 2010 - Jurisprudencija: Mokslo darbu žurnalas 122 (4):169-187.
    Evasion of value added tax (VAT) is a pressing criminal justice problem; however, there still are no theoretical studies on the specific nature of this offense and the basis of its legal evaluation. This article is an attempt to explain the preconditions of the origin of this type of fraud and its connection with the Value Added Tax Law, to formulate the conceptual understanding of the offense, to reveal the important aspects of its legal evaluation and to discuss relevant examples (...)
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  4.  7
    Criminal Liability for Unlawful Engagement in Economic, Commercial, Financial or Professional Activities: In Search of Optimal Criteria.Oleg Fedosiuk - 2013 - Jurisprudencija: Mokslo darbu žurnalas 20 (1):301-317.
    This article focuses on the problem of criminal liability for unlawful engagement in economic activities, analyses the emergence and development of this norm in criminal law and the ways of its optimal explanation. Special attention is paid to the problem of identification of illegality of activities, based on specific tax and economic regulation. The study concludes that criminal liability must be limited to a violation of fundamental requirements for the legality of business, and does not include particular abuses occurring in (...)
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  5.  5
    SUkčiaviMaS pRidėtinėS veRtėS MokeSčio SRityJe: SaMpRata iR kvalifikaviMo pagRindai.Oleg Fedosiuk - 2010 - Jurisprudencija: Mokslo darbu žurnalas 122 (4):169-187.
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  6.  1
    Informal Application of Criminal Law: Demand, Limits, Doctrines.Oleg Fedosiuk - 2015 - Jurisprudencija: Mokslo darbu žurnalas 21 (4):1079.