Lietuviškai

           THE CONSTITUTIONAL COURT OF THE REPUBLIC OF           
                            LITHUANIA                            

                             RULING                              
         ON THE COMPLIANCE OF ITEMS 3.4.4 AND 3.7.15 OF          
         RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF         
        LITHUANIA NO. 664 "ON THE INTRODUCTION AND USE OF        
          CASH REGISTERS" OF 4 JUNE 1998 (WORDING OF 28          
           DECEMBER 1999) WITH THE CONSTITUTION OF THE           
       REPUBLIC OF LITHUANIA AND PARAGRAPH 1 OF ARTICLE 1        
        OF THE REPUBLIC OF LITHUANIA LAW ON COMPETITION,         
        AND ON THE COMPLIANCE OF ITEM 3.7.15 OF THE SAME         
            RESOLUTION WITH PARAGRAPH 1 OF ARTICLE 2,            
         PARAGRAPH 11 OF ARTICLE 3 AND ITEMS 1 AND 2 OF          
          ARTICLE 9 OF THE REPUBLIC OF LITHUANIA LAW ON          
                           COMPETITION                           

                          9 April 2002                           
                             Vilnius                             

     The  Constitutional  Court  of  the  Republic  of Lithuania,
composed  of  the  Judges  of  the  Constitutional  Court Armanas
Abramavičius,   Egidijus  Jarašiūnas,  Egidijus  Kūris,  Kęstutis
Lapinskas,   Zenonas   Namavičius,  Augustinas  Normantas,  Jonas
Prapiestis, Vytautas Sinkevičius, and Stasys Stačiokas,
     with the secretary of the hearing-Daiva Pitrėnaitė,
     in the presence of:
     the  representative  of  the party concerned, the Government
of  the  Republic  of  Lithuania,  who is Rimantas Murauskas, the
chief  specialist  of  the Inspection Methods' Group of the State
Tax   Inspectorate   under   the   Ministry  of  Finance  of  the
Government of the Republic of Lithuania,
     pursuant  to  Paragraph 1 of Article 102 of the Constitution
of  the  Republic  of  Lithuania  and Paragraph 1 of Article 1 of
the  Republic  of  Lithuania  Law on the Constitutional Court, on
28  March  2002  in  its  public  hearing  heard Case No. 24/2000
which  originated  in  a  petition  of the petitioner, a group of
members  of  the  Seimas of the Republic of Lithuania, requesting
to  determine  whether Item 3.4.4 of Resolution of the Government
of  the  Republic  of  Lithuania No. 664 "On the Introduction and
Use  of  Cash  Registers"  of 4 June 1998 (wording of 28 December
1999)  was  in  compliance  with Paragraphs 1, 3 and 4 of Article
46  and  Paragraph  1  of  Article  48 of the Constitution of the
Republic  of  Lithuania  as  well  as Paragraph 1 of Article 1 of
the  Republic  of  Lithuania Law on Competition, and whether Item
3.7.15  of  the same resolution was in compliance with Paragraphs
1,  3  and 4 of Article 46 of the Constitution of the Republic of
Lithuania,  as  well as Paragraph 1 of Article 2, Paragraph 11 of
Article  3  and  Items  1  and  2 of Article 9 of the Republic of
Lithuania Law on Competition.

     The Constitutional Court
                        has established:                         

                                I                                
     1.  On  4  June  1998, the Government adopted Resolution No.
664  "On  the  Introduction  and Use of Cash Registers" (Official
Gazette  Valstybės  žinios,  1998,  No.  53-1463). On 28 December
1999,  Government  Resolution  No. 1493 "On the Partial Amendment
of  Resolution  of  the  Government  of the Republic of Lithuania
No.  664  'On  the  Introduction  and Use of Cash Registers' of 4
June   1998"   (Official  Gazette  Valstybės  žinios,  1999,  No.
144-3313) was adopted.
     Item   3.4.4  of  Government  Resolution  No.  664  "On  the
Introduction   and   Use  of  Cash  Registers"  of  4  June  1998
(hereinafter  also  referred  to as the Resolution (wording of 28
December   1999))   established   that  cash  registers  must  be
installed  "until  1  January  2000  in  the  ticket  offices  of
passenger   transport  enterprises  and  in  passenger  transport
vehicles  in  which  tickets  are sold, which are registered with
the   territorial   state  tax  inspectorates.  Local  government
councils  may,  by  their  decision,  postpone,  for  up to three
months,  the  term  of  installation  of  cash  registers in town
passenger  transport  vehicles  in  which tickets are sold, which
are registered with the territorial state tax inspectorates."
     Item  3.7.15  of  the  Resolution  (wording  of  28 December
1999)  provides  that  cash  registers are not necessary "in town
passenger  transport  vehicles  in  which  one  pays  the fare by
punching  one-time  tickets.  Not  less  than  half  of  one-time
tickets  which  are  sold by the carrier must be sold permanently
at news stalls, in shops or other trading places".
     2.  The  petitioner, a group of Seimas members, requests the
Constitutional  Court  to  determine  whether  Item  3.4.4 of the
Resolution  (wording  of  28 December 1999) is in compliance with
Paragraphs  1,  3  and 4 of Article 46 and Paragraph 1 of Article
48  of  the  Constitution  as well as Paragraph 1 of Article 1 of
the  Law  on  Competition,  and  also  whether Item 3.7.15 of the
same  resolution  is  in compliance with Paragraphs 1, 3 and 4 of
Article  46  of  the  Constitution,  as  well  as  Paragraph 1 of
Article  2,  Paragraph  11  of  Article  3  and  Items 1 and 2 of
Article 9 of the Law on Competition.

                               II                                
     The  request  of  the  petitioner  is based on the following
arguments.
     Items  3.4.4  and  3.7.15  of  the Resolution (wording of 28
December  1999)  differentiate carriers of passengers: Item 3.4.4
is  designated  to  private  carriers,  while Item 3.7.15 singles
out  the  passenger transport (carriers) which is within the area
of  regulation  by  local  governments.  In  the  opinion  of the
petitioner,  due  to  the  introduction  of  cash  registers  the
expenses   of   private  carriers  of  passengers  increase,  the
freedom  of  economic  activity is restricted, private businesses
are  ruined,  the  development  of  private  ownership  is  being
blocked.   State   ownership   is  given  priority  over  private
ownership.   Advantageous   conditions   are  created  for  local
government  (municipal)  passenger  transport carriers to operate
in  the  market, the freedom of fair competition is violated, and
the  market  is being monopolised. All this is regulated not by a
law  but  a  substatutory act, i.e. a governmental resolution. In
the  opinion  of  the petitioner, such legal regulation conflicts
with Paragraphs 1, 3 and 4 of Article 46 of the Constitution.
     2.  In  the  opinion of the petitioner, after cash registers
are  installed  in private passenger transport, the psychological
stress  of  the  drivers  increases  and there appears danger for
the  traffic  and  passengers' security. Inadequate, insecure and
unhealthy  working  conditions  are  created  for the drivers. In
the  opinion  of  the petitioner, such legal regulation conflicts
with Paragraph 1 of Article 48 of the Constitution.
     3.  The  petitioner  maintains  that  the  legal  regulation
established  in  Item  3.4.4  of  the  Resolution  (wording of 28
December  1999)  singles  out  private  carriers from among other
carriers,   e.g.   freight   carriers,   whose  activity  is  not
regulated  by  the  said item. The municipal transport, fleets of
buses  and  trolley-buses,  due  to  their scale of operation and
state  subsidies,  are  in  the  dominant position in towns. Item
3.7.15  of  the  Resolution  (wording  of 28 December 1999) makes
the  position  of  municipal  passenger  transport an exceptional
one  and  thus  fair  competition  is violated. In the opinion of
the  petitioner,  such  legal  regulation  is  in  conflict  with
Paragraph 1 of Article 1 of the Law on Competition.
     4.  The  petitioner  points  out  that  under Paragraph 1 of
Article  2  of  the  Law  on  Competition, activities of economic
entities  which  restrict or may restrict competition, regardless
of   the   nature   of   their   economic  activities,  shall  be
prohibited.  Meanwhile,  Item  3.7.15  of the Resolution (wording
of  28  December  1999)  restricts competition. In the opinion of
the  petitioner,  such  legal regulation conflicts with Paragraph
1 of Article 2 of the Law on Competition.
     5.  In  the  opinion  of  the petitioner, Item 3.7.15 of the
Resolution  (wording  of  28  December  1999) is in conflict with
Paragraph  11  of  Article  3  of  the  Law  on Competition which
defines   the   notion  of  the  dominant  position  of  economic
entities.  Municipal  passenger transport (carriers) dominates in
the  market,  while  Item 3.7.15 of the Resolution (wording of 28
December 1999) consolidates this dominance still further.
     6.   According   to  the  petitioner,  Item  3.7.15  of  the
Resolution  (wording  of 28 December 1999) conflicts with Items 1
and  2  of Article 9 of the Law on Competition which prohibit the
entities  having  a  dominant  position in a corresponding market
to  make  abuses  by  carrying  out  various  actions restricting
competition.  In  the  opinion  of the petitioner, Item 3.7.15 of
the  Resolution  (wording  of  28  December  1999),  which  is  a
substatutory   act,  unreasonably  restricts  an  opportunity  of
private   carriers   to   operate  in  the  market,  due  to  the
compulsory  installation  of  cash registers in private transport
the  conditions  of sale are imposed upon them, and technological
development is impeded.

                               III                               
     In  the  course  of  the  preparation  of  the  case for the
Constitutional   Court   hearing,   written   explanations   were
received  from  the  representative  of  the party concerned, the
Government, who was V. Vasiliauskas, Vice-minister of Finance.
     1.  The  representative  of  the party concerned pointed out
that  by  Resolution No. 664 "On the Introduction and Use of Cash
Registers"  of  4  June  1998  the Government established that in
every  place  of work in which residents pay in cash and in which
one  may  not issue the account documents with all the requisites
(code  numbers,  names,  or  names  and surnames of the purchaser
and  the  seller  etc.)  which are pointed out in the Republic of
Lithuania  Law  on  the  Principles of Accounting, cash registers
must  be  installed  and  used.  By the Resolution (wording of 28
December  1999),  the  Government  attempted  to establish such a
procedure  of  cash  accounting  which  might enable to correctly
record  and  control  the  revenues received from the enterprises
of all types of ownership and the due taxes.
     2.  V.  Vasiliauskas  noted  that the Resolution (wording of
28   December  1999)  provides  for  the  same  requirements  for
economic  entities  of  all  types  of ownership and it in no way
restricts   the   freedom   of   economic  activity  and  private
enterprise.   Item   3.4.4  of  the  Resolution  (wording  of  28
December   1999)  establishes  the  same  duty  to  install  cash
registers   for  private  enterprises,  passenger  carriers,  and
municipal  passenger  transport enterprises alike, if they do not
sell  one-time  tickets in the manner pointed out in Item 3.7.15.
This  exemption  is  applied only by taking account of the manner
of  selling  of  tickets,  i.e.  not  less  than half of one-time
tickets  are  sold  at  news  stalls  and  in shops in which cash
registers   are  used  and  every  act  of  tickets'  selling  is
registered.  Such  account  in cash is easier to be controlled by
the   administration   of   the   economic  entity  and  the  tax
inspectorate.  V.  Vasiliauskas  pointed  out that this manner is
also  used  by  some private enterprises, and that cash registers
are  installed  and  used  by  some municipal carrier enterprises
which  do  not  apply  the system of selling one-time tickets. In
the   opinion   of  V.  Vasiliauskas,  these  provisions  of  the
Resolution  (wording  of  28  December  1999)  do not violate the
freedom  of  individual  economic  activity and initiative, while
due  to  the  improved control of payment of taxes by carriers of
all  types  of ownership fair competition is secured and the goal
is  achieved  that  their  activity  serve  the  welfare  of  the
people.  Therefore,  in  the opinion of the representative of the
party  concerned,  Items  3.4.4  and  3.7.15  of  the  Resolution
(wording  of  28 December 1999) are in compliance with Paragraphs
1, 3 and 4 of Article 46 of the Constitution.
     3.  According  to the representative of the party concerned,
the  use  of cash registers in passenger transport (especially in
town  routes  as  in  such cases the same fare for the service is
charged)  is  not  complex, it does not inconvenience the work of
the  driver.  The  cash  register  accumulates  cumulative  data,
therefore  the  record of revenues becomes simplified, the number
of  additional  documents  to  be  made  at  the time of work and
after  work  by the driver is diminished. When cash registers are
used  in  accounting  in  cash with the residents the work of the
drivers  does  not become more stressful and insecure. Therefore,
in  the  opinion  of  the  representative of the party concerned,
the   disputed  provisions  of  the  Resolution  (wording  of  28
December  1999)  are in compliance with Paragraph 1 of Article 48
of the Constitution.
     4.   V.   Vasiliauskas   noted  that  the  freight  carriers
mentioned   by  the  petitioner  most  often  carry  freights  of
enterprises  and  residents,  while  cash  registers for settling
accounts  between  enterprises  and  with  the  residents are not
necessary  in  such  a  case  since  the  counting-house  of  the
freight  carrier  issues  an  account  document for every client,
which  has  all  the  necessary requisites pointed out in the Law
on   the   Principles  of  Accounting.  In  addition,  after  the
expiration   of  the  term  established  in  Item  3.4.4  of  the
Resolution  (wording  of  28  December 1999), the procedure under
which  revenues  are  registered  in passenger transport vehicles
is  the  same  as  in  most of other economic entities conducting
different  economic  activities,  which render services for a big
number  of  clients, therefore the conditions of fair competition
are  even  broadened.  The  municipal  carrier enterprises are in
dominant  positions  in  a  number  of  towns,  however  this  is
determined   by   the  existing  circumstances  but  not  by  the
procedure  of  registering  of  revenues, which is established by
the    Resolution    (wording   of   28   December   1999).   The
representative  of  the  party  concerned  pointed out that after
cash  registers  had  been  installed,  the  portion  of  private
carriers   in   the  market  did  not  diminish.  The  manner  of
registering    revenues   by   cash   registers   has   lead   to
technological  development,  the  advantages  and facilitation of
work  due  to  which  are  recognised by the carriers themselves.
Therefore,  in  the  opinion  of  V.  Vasiliauskas,  the disputed
norms  of  the  Resolution  (wording  of 28 December 1999) are in
compliance with the provision of the Law on Competition.

                               IV                                
     In  the  course  of  the  preparation  of  the  case for the
Constitutional   Court   hearing,   written   explanations   were
received   from   Z.  Balčytis,  Minister  of  Transport  of  the
Republic  of  Lithuania,  R.  Kairelis,  Vice-minister  of Social
Security  and  Labour, P. Koverovas, Vice-minister of Justice, V.
Vadapalas,  Director  General  of  the  European  Law  Department
under   the   Government   of   the  Republic  of  Lithuania,  R.
Stanikūnas,  Chairman  of  the  Competition Board of the Republic
of  Lithuania,  V.  Žukauskas,  Chief of the State Road Transport
Inspectorate  under  the  Ministry of Transport, Prof. Habil. Dr.
A.  Pajuodis,  Prof.  Habil. Dr. V. Vengrauskas, Assoc. Prof. Dr.
B.  Čereška,  Assoc. Prof. Dr. J. Ruževičius, Assoc. Prof. Dr. V.
Sūdžius   who   work   at   the  Faculty  of  Economics,  Vilnius
University,  as  well  as  from  the  Civil  and  Commercial  Law
Department  of  the  Law  University of Lithuania (prepared by D.
Švirinas),  and  from U. Trumpa, President of the Lithuanian Free
Market Institute.

                                V                                
     At  the  Constitutional  Court hearing the representative of
the   party  concerned  R.  Murauskas  virtually  reiterated  the
arguments   set   forth   in  the  written  explanations  by  the
representative of the party concerned V. Vasiliauskas.

     The Constitutional Court
                           holds that:                           

                                I                                
     1.  On  4  June  1998, the Government adopted Resolution No.
664  "On  the  Introduction  and  Use of Cash Registers". In Item
3.4.4  thereof  it  was  established  that cash registers must be
installed  "until  1  January  2000  in  the  ticket  offices  of
entertainment,  culture  and  sport  enterprises,  in  the ticket
offices  of  passenger  transport  enterprises,  as  well  as  in
vehicles  of  passenger  transport  in  which  tickets  are sold,
which   are   registered   with   the   territorial   state   tax
inspectorates.  In  entertainment,  culture and sport enterprises
as  well  as  in  their  ticket  offices  it is permitted to sell
information publications designated to the said events."
     On  28  December 1999, the Government adopted Resolution No.
1493  "On  the  Partial Amendment of Resolution of the Government
of  the  Republic  of  Lithuania No. 664 'On the Introduction and
Use  of  Cash  Registers'  of 4 June 1998". After this resolution
had  set  forth  Item  3.4.4  of  the  aforementioned  Government
resolution  of  4 June 1998 in a new wording, it established that
cash  registers  must  be  installed "until 1 January 2000 in the
ticket   offices   of  passenger  transport  enterprises  and  in
passenger  transport  vehicles  in  which tickets are sold, which
are  registered  with  the  territorial  state tax inspectorates.
Local  government  councils may, by their decision, postpone, for
up  to  three  months, the term of installation of cash registers
in  town  passenger transport vehicles in which tickets are sold,
which   are   registered   with   the   territorial   state   tax
inspectorates."
     Item  5  of  Government  Resolution No. 1493 "On the Partial
Amendment  of  Resolution  of  the  Government of the Republic of
Lithuania   No.   664  'On  the  Introduction  and  Use  of  Cash
Registers'  of  4  June  1998"  of  28 December 1999 supplemented
Government  Resolution  No.  664  of  4  June 1998 by Item 3.7.15
which  provided  that  cash  registers are not necessary "in town
passenger  transport  vehicles  in  which  one  pays  the fare by
punching  one-time  tickets.  Not  less  than  half  of  one-time
tickets  which  are  sold by the carrier must be sold permanently
at news stalls, in shops or other trading places".
     2.  The  petitioner requests to determine whether Item 3.4.4
of   the   Resolution   (wording  of  28  December  1999)  is  in
compliance  with  Paragraphs  1,  3  and  4  of  Article  46  and
Paragraph  1  of  Article  48 of the Constitution and Paragraph 1
of  Article  1 of the Law on Competition, and whether Item 3.7.15
of  the  same  resolution  is  in compliance with Paragraphs 1, 3
and  4  of Article 46 of the Constitution, as well as Paragraph 1
of  Article  2,  Paragraph  11  of Article 3 and Items 1 and 2 of
Article 9 of the Law on Competition.
     3.  The  petitioner requests to determine whether Item 3.4.4
of   the   Resolution   (wording  of  28  December  1999)  is  in
compliance  with  Paragraphs  1,  3  and  4  of  Article  46  and
Paragraph  1  of  Article  48 of the Constitution and Paragraph 1
of Article 1 of the Law on Competition.
     It  is  clear  from  the motives presented by the petitioner
that  he  doubts as to the compliance of not entire Item 3.4.4 of
the  Resolution  (wording of 28 December 1999) with Paragraphs 1,
3  and  4  of  Article  46  and  Paragraph 1 of Article 48 of the
Constitution  and  Paragraph  1  of  Article  1  of  the  Law  on
Competition   but   only  of  the  provision  of  the  said  item
specifying  that  cash  registers  must be installed in passenger
transport   vehicles   in  which  tickets  are  sold,  which  are
registered with the territorial state tax inspectorates.
     4.  The  petitioner requests to determine whether Item 3.4.4
of   the   Resolution   (wording  of  28  December  1999)  is  in
compliance with Paragraph 1 of Article 48 of the Constitution.
     It  is  clear  from  the motives presented by the petitioner
that  he  doubts  as  to  the  compliance  of  Item  3.4.4 of the
Resolution   (wording  of  28  December  1999)  with  not  entire
Paragraph  1  of  Article  48  of  the  Constitution but only the
provision  of  the  said  paragraph  specifying that every person
shall  have  the  right  to  adequate,  safe  and healthy working
conditions.
     5.  Subsequent  to  the  petition  of  the  petitioner,  the
Constitutional Court will consider whether
     1)  the  provision  of Item 3.4.4 of the Resolution (wording
of  28  December  1999)  that cash registers must be installed in
passenger  transport  vehicles  in  which tickets are sold, which
are  registered  with the territorial state tax inspectorates, is
in  compliance  with  Paragraphs  1, 3 and 4 of Article 46 of the
Constitution,  the  provision of Paragraph 1 of Article 48 of the
Constitution   that   every   person  shall  have  the  right  to
adequate,  safe  and  healthy working conditions, and Paragraph 1
of Article 1 of the Law on Competition;
     2)  Item  3.7.15  of  the Resolution (wording of 28 December
1999)  is  in compliance with Paragraphs 1, 3 and 4 of Article 46
of  the  Constitution,  as  well  as  Paragraph  1  of Article 2,
Paragraph  11  of Article 3 and Items 1 and 2 of Article 9 of the
Law on Competition.

                               II                                
     On  the  compliance  of Items 3.4.4 and 3.7.15 of Government
Resolution   No.  664  "On  the  Introduction  and  Use  of  Cash
Registers"  of  4  June  1998  (wording of 28 December 1999) with
Paragraphs 1, 3 and 4 of Article 46 of the Constitution.
     1. Article 46 of the Constitution provides:
     "Lithuania's   economy  shall  be  based  on  the  right  to
private  ownership,  freedom of individual economic activity, and
initiative.
     The  State  shall  support  economic  efforts and initiative
which are useful to the community.
     The  State  shall  regulate  economic  activity  so  that it
serves the general welfare of the people.
     The  law  shall  prohibit  monopolisation  of production and
the market, and shall protect freedom of fair competition.
     The State shall defend the interests of the consumers."
     2.  The  petitioner  points  out that Items 3.4.4 and 3.7.15
of  the  Resolution  differentiate passenger carriers: Item 3.4.4
is  designated  for  private  carriers, while Item 3.7.15 singles
out  the  passenger transport (carriers) which is within the area
of  regulation  of  local  governments.  In  the  opinion  of the
petitioner,  due  to  the  introduction  of  cash  registers  the
expenses   of   private  carriers  of  passengers  increase,  the
freedom  of  economic  activity is restricted, private businesses
are  ruined,  the  development  of  private  ownership  is  being
blocked.   State   ownership   is  given  priority  over  private
ownership.   Advantageous   conditions   are  created  for  local
government  (municipal)  passenger  transport carriers to operate
in  the  market, the freedom of fair competition is violated, and
the  market  is being monopolised. All this is regulated not by a
law  but  a  substatutory act, i.e. a governmental resolution. In
the  opinion  of  the petitioner, such legal regulation conflicts
with Paragraphs 1, 3 and 4 of Article 46 of the Constitution.
     3.   The   notion   of   individual  economic  activity  and
initiative  which  is  entrenched in Paragraph 1 of Article 46 of
the  Constitution  is  a  broad  one.  It includes the freedom to
freely  choose  business,  freedom  to freely conclude contracts,
freedom   of  fair  competition,  equal  rights  of  entities  of
economic  activity  etc.  (Constitutional  Court  rulings  of  18
April 1996 and 14 March 2002).
     4.  Paragraph  3  of Article 46 of the Constitution provides
that  the  state  shall  regulate  economic  activity  so that it
serves  the  general  welfare of the people. While construing the
content  of  Paragraph  3  of Article 46 of the Constitution, one
must  pay  attention  to  the fact that the freedom of individual
economic  activity  is not absolute. The state regulates economic
activity,  while  coordinating  the  interests of individuals and
of    the   society.   In   this   constitutional   provision   a
constitutional   principle   is   consolidated  establishing  the
purposes   and   limits   of   regulation  of  economic  activity
(Constitutional   Court   ruling   of   14   March  2002).  While
regulating  economic  activity,  the  state  may not violate fair
competition,   the  equality  of  economic  entities,  and  other
principles enshrined in the Constitution.
     It  is  noteworthy  that  Paragraph  3  of Article 46 of the
Constitution  is  related  to  Paragraph 2 of the same article in
which  it  is  established  that the state shall support economic
efforts  and  initiative which are useful to the community. While
regulating  economic  activity,  the  state may not establish any
such   legal  regulation  which  might  create  unfavourable  and
unequal  conditions  for  economic activity of economic entities,
which   might  limit  initiative,  and  which  would  not  create
opportunities for the initiative to show its worth.
     5.  The  provision  of  Paragraph  4  of  Article  46 of the
Constitution   that   the  law  shall  protect  freedom  of  fair
competition   means,   inter   alia,   that  the  legislature  is
obligated  to  establish  such  legal  regulation  by law so that
production  and  the  market  would  not become monopolised, that
the  freedom  of  fair competition would be ensured and the means
and  ways  for  its  protection  would  be provided for. Besides,
this  provision  means  that the legal acts issued by other state
and  local  government  institutions  may  not  violate  the said
constitutional principles.
     6.  While  construing  the provisions of Paragraphs 1, 3 and
4  of  Article 46 of the Constitution in a systematic manner, one
has  to  note that the state, while regulating economic activity,
must  ensure  the interests of both the private person (an entity
of   this   activity)  and  the  society.  Economic  activity  is
inseparable  from  the  duty  to  pay  taxes and other obligatory
payments,  from  the  duty  to  observe the established financial
procedure.
     The   legislature,   which  has  a  constitutional  duty  to
regulate   economic  activity  so  that  it  serves  the  general
welfare  of  the  people,  regulates  the  financial  activity of
economic  entities  as  well  and  establishes ways of conducting
accounting.  Under  the Republic of Lithuania Law on Accountancy,
accountancy   is   a   system   of   registering,   grouping  and
generalising  of  economic  operations and economic events having
monetary   expression;  this  system  is  designated  to  acquire
information  for  adoption  of economic decisions and/or creating
financial   accountability.   In   the   course   of   conducting
book-keeping,  various  ways  and  means of accountancy are used.
One  of  the  ways  of organisation and conducting of accountancy
is the introduction and use of cash registers.
     It  needs  to  be noted that the laws not only provide for a
duty  to  install  cash registers but also for responsibility for
a   failure   to   accomplish  this  duty  or  for  its  improper
accomplishment   (e.g.   Articles   1633-1638   of  the  Code  of
Administrative Violations of Law of the Republic of Lithuania).
     7.  Item  3.4.4  of  the  Resolution (wording of 28 December
1999)  provides  for  a  duty  to  install  cash registers in the
ticket  offices  of  passenger transport enterprises and vehicles
of  passenger  transport  in  which  tickets  are sold, which are
registered  with  the  territorial  state tax inspectorates. Item
3.7.15  of  the Resolution (wording of 28 December 1999) provides
that   cash  registers  are  not  necessary  "in  town  passenger
transport  vehicles  in  which  one  pays  the  fare  by punching
one-time  tickets,  if  not  less  than  half of one-time tickets
sold  by  the  carrier  are  sold  permanently at news stalls, in
shops or other trading places.
     Item  3.4.4  of the Resolution (wording of 28 December 1999)
provides  for  a  duty to install cash registers in all passenger
transport  vehicles,  belonging  both  to private enterprises and
municipal  passenger  transport  enterprises  if they do not sell
one-time  tickets  by  the  aforesaid  way. The provision of Item
3.7.15  of  the  Resolution  (wording  of  28  December  1999) is
worded  by  taking  account  of  not  the  subordination  of  the
passenger  transport  to  either private or public sector, but of
the  way  of  selling  tickets,  i.e.  if  not  less than half of
one-time  tickets  are  sold permanently at news stalls, in shops
or  other  trading  places. The private carriers as well as state
and  municipal  transport  enterprises alike may opt for a way of
selling one-time tickets at their discretion.
     8.  The  disputed  provisions  of the Resolution (wording of
28  December  1999) virtually regulate conducting of accountancy.
Such   legal  regulation  does  not  deny  the  freedom  of  fair
competition,  and  production and the market are not monopolised.
Alongside,  there  exist  no  grounds  to  assert that such legal
regulation   violates   the   right  of  private  ownership,  the
persons'  economic  freedom  and  initiative,  and  the provision
that  the  state  shall  regulate  economic  activity  so that it
serves the general welfare of the people.
     9.  On  the  grounds  of  the arguments set forth, one is to
conclude  that  the  provision  of  Item  3.4.4 of the Resolution
(wording  of  28  December  1999)  that  cash  registers  must be
installed  in  passenger  transport vehicles in which tickets are
sold,  which  are  registered  with  the  territorial  state  tax
inspectorates,  and  Item  3.7.15  of  the same resolution are in
compliance  with  Paragraphs  1,  3  and  4  of Article 46 of the
Constitution.

                               III                               
     On  the  compliance  of  Item 3.4.4 of Government Resolution
No.  664  "On  the  Introduction  and Use of Cash Registers" of 4
June  1998  (wording  of  28 December 1999) with the provision of
Paragraph  1  of Article 48 of the Constitution that every person
shall  have  the  right  to  adequate,  safe  and healthy working
conditions.
     1.  Paragraph  1  of Article 48 of the Constitution provides
that  every  person  shall  have  the right to adequate, safe and
healthy working conditions.
     The  right  to adequate, safe and healthy working conditions
means  inter  alia  that  every  employee  has  the right to such
working  conditions  which  would not exert negative influence on
his   life,   health,  and  which  would  be  in  line  with  the
requirements  of  security  and hygiene. The working environment,
the  nature  of  work,  the  time  of work and rest, the means of
work are to be considered working conditions.
     2.  The  petitioner  maintains that after cash registers are
installed  in  private  passenger  transport,  the  psychological
stress  of  the  drivers  increases  and there appears danger for
the  traffic  and  passengers' security. Inadequate, insecure and
unhealthy  working  conditions  are  created  for the drivers. In
the  opinion  of  the petitioner, such legal regulation conflicts
with Paragraph 1 of Article 48 of the Constitution.
     3.  After  Item  3.4.4  of  the  Resolution  (wording  of 28
December  1999)  had  established  that  cash  registers  must be
installed  in  passenger  transport vehicles in which tickets are
sold,  which  are  registered  with  the  territorial  state  tax
inspectorates,  the  right  to adequate, safe and healthy working
conditions  was  not  violated. When using the cash registers for
ticket  selling,  one  must  observe  the  security  requirements
linked  thereto,  which  are  provided  for  in  legal  acts. The
disputed legal regulation does not deny such requirements.
     4.  On  the  grounds  of  the arguments set forth, one is to
conclude  that  the  provision  of  Item  3.4.4 of the Resolution
(wording  of  28  December  1999)  that  cash  registers  must be
installed  in  passenger  transport vehicles in which tickets are
sold,  which  are  registered  with  the  territorial  state  tax
inspectorates,  is  in compliance with the provision of Paragraph
1  of  Article  48  of  the  Constitution that every person shall
have   the   right   to   adequate,   safe  and  healthy  working
conditions.

                               IV                                
     On  the  compliance  of Items 3.4.4 and 3.7.15 of Government
Resolution   No.  664  "On  the  Introduction  and  Use  of  Cash
Registers"  of  4  June  1998  (wording of 28 December 1999) with
Paragraph 1 of Article 1 of the Law on Competition.
     1.  Paragraph  1  of  Article  1  of  the Law on Competition
provides:  "The  purpose  of  this  Law  is to protect freedom of
fair competition in the Republic of Lithuania."
     2.   The   petitioner  maintains  that  Item  3.4.4  of  the
Resolution  (wording  of  28  December  1999) singles out private
carriers   from   among   other  carriers.  Item  3.7.15  of  the
Resolution  (wording  of  28 December 1999) makes the position of
municipal  passenger  transport  an  exceptional  one and thus it
violates  fair  competition.  In  the  opinion of the petitioner,
such  legal  regulation  is  in  conflict  with  Paragraph  1  of
Article 1 of the Law on Competition.
     3.  It  has  been  held in this Ruling of the Constitutional
Court  that  the  provision  of  Item  3.4.4  of  the  Resolution
(wording  of  28  December  1999)  that  cash  registers  must be
installed  in  passenger  transport vehicles in which tickets are
sold,  which  are  registered  with  the  territorial  state  tax
inspectorates,  and  Item  3.7.15  of  the same resolution do not
violate  the  freedom  of  fair  competition.  The disputed legal
regulation does not deny the purpose of the Law on Competition.
     4.  On  the  grounds  of  the arguments set forth, one is to
conclude  that  the  provision  of  Item  3.4.4 of the Resolution
(wording  of  28  December  1999)  that  cash  registers  must be
installed  in  passenger  transport vehicles in which tickets are
sold,  which  are  registered  with  the  territorial  state  tax
inspectorates,  and  Item  3.7.15  of  the same resolution are in
compliance   with  Paragraph  1  of  Article  1  of  the  Law  on
Competition.

                                V                                
     On  the  compliance  of Item 3.7.15 of Government Resolution
No.  664  "On  the  Introduction  and Use of Cash Registers" of 4
June  1998  (wording  of  28  December  1999) with Paragraph 1 of
Article 2 of the Law on Competition.
     1.  Paragraph  1  of  Article  2  of  the Law on Competition
provides:  "This  Law shall prohibit undertakings from performing
actions  which  restrict  or may restrict competition, regardless
of  the  character  of their activity, except in cases where this
Law  or  laws  governing  individual  areas  of economic activity
provide  for  exemptions  and  permit  certain actions prohibited
under this Law."
     2.  The  petitioner  maintains that the disputed item of the
Resolution (wording of 28 December 1999) restricts competition.
     3.  Paragraph  1  of  Article  2  of  the Law on Competition
provides  for  a  prohibition  for  economic  entities to perform
actions which restrict or may restrict competition.
     It  needs  to  be  noted  that  under  Item  3.7.15  of  the
Resolution  (wording  of  28 December 1999) economic entities are
not  empowered  to  perform  any  actions  which  restrict or may
restrict competition.
     4.  On  the  grounds  of  the arguments set forth, one is to
conclude  that  Item  3.7.15  of  the  Resolution  (wording of 28
December  1999)  is  in  compliance with Paragraph 1 of Article 2
of the Law on Competition.

                               VI                                
     On  the  compliance  of Item 3.7.15 of Government Resolution
No.  664  "On  the  Introduction  and Use of Cash Registers" of 4
June  1998  (wording  of  28  December 1999) with Paragraph 11 of
Article 3 of the Law on Competition.
     1.  Paragraph  11  of  Article  3  of the Law on Competition
provides:  "'Dominant  position'  means  the  position  of one or
more  undertakings  in  the  relevant  market  directly facing no
competition   or   enabling   it   to  make  unilateral  decisive
influence  in  such  relevant  market  by effectively restricting
competition.  Unless  proved  otherwise, the undertaking with the
market  share  of not less than 40% shall be considered to have a
dominant   position   in   the  relevant  market.  Unless  proved
otherwise,  each  of  a  group  of  three  or a smaller number of
undertakings  with  the  largest  shares  of the relevant market,
jointly  holding  70%  or  more  of  the relevant market shall be
considered to enjoy a dominant position."
     In  the  opinion  of  the  petitioner,  municipal  passenger
transport  (carriers)  dominates in the market, while Item 3.7.15
of  the  Resolution  (wording  of  28 December 1999) consolidates
this dominance still further.
     3.  Paragraph  11  of  Article  3  of the Law on Competition
contains the definition of the dominant position in the market.
     It   is  noteworthy  that  Item  3.7.15  of  the  Resolution
(wording   of   28   December  1999)  does  not  present  another
definition  of  the  dominant position in the market, which would
be  different  from that established in Paragraph 11 of Article 3
of  the  Law  on  Competition. The said items regulates relations
of different nature.
     4.  On  the  grounds  of  the arguments set forth, one is to
conclude  that  Item  3.7.15  of  the  Resolution  (wording of 28
December  1999)  is  in compliance with Paragraph 3 of Article 11
of the Law on Competition.

                               VII                               
     On  the  compliance  of Item 3.7.15 of Government Resolution
No.  664  "On  the  Introduction  and Use of Cash Registers" of 4
June  1998  (wording  of  28 December 1999) with Items 1 and 2 of
Article 9 of the Law on Competition.
     1.  Items  1  and  2  of Article 9 of the Law on Competition
provide:  "It  shall  be  prohibited to abuse a dominant position
within   the  relevant  market  by  carrying  out  actions  which
restrict  or  may  restrict  competition, limit without cause the
possibilities  of  other  undertakings  to  act in the market, or
violate the interests of consumers, including:
     1)  direct  or indirect imposition of unfair prices or other
purchase or selling conditions;
     2)    limitation   of   trade,   production   or   technical
development to the prejudice of consumers."
     2.   The  petitioner  maintains  that  Item  3.7.15  of  the
Resolution   (wording   of   28   December   1999),  which  is  a
substatutory  act,  unreasonably  restricted  an  opportunity  of
private  carriers  to  operate  in  the  market,  and  due to the
compulsory  installation  of  cash registers in private transport
the  conditions  of sale are imposed upon them, and technological
development  is  impeded. Thus, in the opinion of the petitioner,
Item  3.7.15  of  the  Resolution  (wording  of 28 December 1999)
conflicts  with  Items  1  and  2  of  Article  9  of  the Law on
Competition.
     3.   It  has  already  been  held  in  this  Ruling  of  the
Constitutional   Court,   that  Item  3.7.15  of  the  Resolution
(wording  of  28  December  1999) does not violate the freedom of
fair competition.
     It   is   noteworthy   that  the  said  item  regulates  the
relations   of   conducting  of  accountancy  but  not  those  of
dominance  in  the  market.  Thus,  Item 3.7.15 of the Resolution
(wording   of   28   December  1999)  regulates  relations  of  a
different  nature  than  those  regulated  in  Items  1  and 2 of
Article 9 of the Law on Competition.
     4.  On  the  grounds  of  the arguments set forth, one is to
conclude  that  Item  3.7.15  of  the  Resolution  (wording of 28
December  1999)  is in compliance with Items 1 and 2 of Article 9
of the Law on Competition.

     Conforming  to  Article  102  of  the  Constitution  of  the
Republic  of  Lithuania  and  Articles  53,  54, 55 and 56 of the
Republic  of  Lithuania  Law  on  the  Constitutional  Court, the
Constitutional  Court  of  the  Republic  of Lithuania has passed
the following
  
                             ruling:                             

     1.  To  recognise  that  the  provision  of  Item  3.4.4  of
Resolution  of  the  Government  of the Republic of Lithuania No.
664  "On  the  Introduction  and Use of Cash Registers" of 4 June
1998  (wording  of  28 December 1999) that cash registers must be
installed  in  passenger  transport vehicles in which tickets are
sold,  which  are  registered  with  the  territorial  state  tax
inspectorates,  and  Item  3.7.15  of  the same resolution are in
compliance with the Constitution of the Republic of Lithuania.
     2.  To  recognise  that  the  provision  of  Item  3.4.4  of
Resolution  of  the  Government  of the Republic of Lithuania No.
664  "On  the  Introduction  and Use of Cash Registers" of 4 June
1998  (wording  of  28 December 1999) that cash registers must be
installed  in  passenger  transport vehicles in which tickets are
sold,  which  are  registered  with  the  territorial  state  tax
inspectorates,  is  in  compliance  with Paragraph 1 of Article 1
of the Republic of Lithuania Law on Competition.
     3.  To  recognise  that  Item  3.7.15  of  Resolution of the
Government   of  the  Republic  of  Lithuania  No.  664  "On  the
Introduction  and  Use of Cash Registers" of 4 June 1998 (wording
of  28  December  1999)  is  in  compliance  with  Paragraph 1 of
Article  1,  Paragraph  1 of Article 2, Paragraph 11 of Article 3
and  Items  1 and 2 of Article 9 of the Republic of Lithuania Law
on Competition.

     This  Constitutional  Court  ruling is final and not subject
to appeal.
     The  ruling  is  promulgated  on  behalf  of the Republic of
Lithuania.