Relying on the systematic, logical, and analytical methods, national legislation and some internationally accepted guidelines, as well as on the research conducted by the Lithuanian scientists and law practitioners, this article consistently and comprehensively deals with the problems arising in the areas of interpretation and application of tax law. The article examines the relevant tax concepts, studies the tax law system, deals with the relevant issues arising in the field of application of legal regulations on taxation, and provides a particularly (...) detailed analysis of court jurisprudence within the context of the relationship between tax and law. On the basis of the analysis conducted, it was established that the basis for the Lithuanian tax law system consists of the Constitution of the Republic of Lithuania; the Law on Tax Administration; tax laws that lay down specific taxes and of by-laws adopted on their basis; national legal regulations that contain a consideration attribute and set mandatory payments to the State budget; the Law on Customs; ratified international agreements; the European Union legal regulations to the extent they are related to the duties, import excise duty, and value added tax; and the European Union directives in respect of direct and indirect taxes and the extent to which they are related to tax administration. When relationships in public law are directly regulated by the relevant public law regulations, it is not private law regulations, but the corresponding public law regulations that must be applied. In order to determine the need for tax authorities to rely on the regulations of the Civil Code, it is necessary to state the necessity to assess legal relationships from the point of view of private law or to identify a gap in legal regulation of public law due to which the norms of the Civil Code are subsidiary. Prior to establishing the tax base, the tax authority does not have to rebut transactions in civil procedure. The taxpayer’s obligation to fulfil tax liabilities that are properly prescribed by tax laws is not called into question by unlawful acts of other persons which constitute grounds for their civil (non-contractual) liability for the damages caused. The factual circumstances of tax relations established in the court cases heard in criminal and/or administrative procedures, do not need to be proved again – they are relied on in the course of tax inspections or when hearing tax disputes. The principle of equality of taxpayers requires tax administrators to give equal treatment to the facts with respect to all participants regarding the same tax relationship and obliges taxpayers to pay taxes honestly, because non-payment of taxes is a breach of public interest and therefore of this principle. In accordance with the principle of general applicability and equality, each taxpayer has an obligation to pay taxes as prescribed in tax legislation observing the calculation and payment procedures stipulated in the tax legal regulations, whereas the amount payable as established by the tax administrator shall be regarded as well-founded to the extent that it does not exceed the criterion of equality and reasonableness. The principle of clarity of taxation requires the tax administrator to adopt clear and comprehensive decisions with respect to the taxpayer and therefore to ensure their rights and legitimate interests. In the calculation of tax by applying the principle of primacy of content over form, it is necessary to establish that a transaction, an economic deal or indeed any group thereof has been concluded for the purpose of obtaining tax benefits. (shrink)

Spätestens seit der berühmten Anekdote vom Bild der schönen Helena gilt körperliche Schönheit als ein Kunstprodukt. Für sein Bildnis der Helena soll der griechische Maler Zeuxis die fünf hervorragendsten Jungfrauen ausgewählt und von jedem Modell den jeweils schönsten Körperteil gemalt haben. Nach dieser Vorstellung ist vollkommene Schönheit erst durch einen künstlichen Eingriff zu erzielen; das gilt sowohl für den lebendigen Körper als auch für sein künstlerisches Abbild. Kunst und Körperpflege stehen damit in einem spannungsvollen Wechselverhältnis. Denn die Grundlagen und Mittel (...) zur Erzeugung und Steigerung von körperlicher Schönheit, die in beiden Bereichen zur Verfügung stehen, überschneiden, ergänzen und beeinflussen sich. Das Buch beleuchtet dieses Wechselverhältnis anhand ausgewählter Grundlagentexte in deutscher Übersetzung, ergänzt um fundierte Kommentare zum historischen Kontext. (shrink)

Tiriama filosofijos klasiko apibrėžtis ir jo kūrybos didumo kriterijai. Šiuo aspektu žvelgiama į I. Kanto kûrybos sukeltas inovacijas ir jos šiuolaikinį aktualumą. Reikšminiai žodžiai: filosofijos klasikas, didumo filosofijoje kriterijai, antlaikiškumas, įpėdinystė. THE GRAND ENRICHMENT OF THE MIND SPHERE Romanas Plečkaitis Summary The article reflects on the question of the greatness in philosophy and Immanuel Kant’s contribution as the grand enrichment. The academic world of the professors of philosophy is the instance that defines the criterion of greatness in philosophy. Both (...) the work’s style and mistakes are not considered as such criterion. Kant was one of the creators of the eighteen-century mind. He discovered the new Foundations for person and value of human beings. Keywords: classic of philosophy, criterion of majesty in philosophy. (shrink)

The motive for late eighteenth-century proto-technics of photography and cinema was never quite mimetic representation: it was generating autonomous impressions of natural phenomena within the tradition ofNaturphilosophie. The article analyses a series of connections between ‘natural hieroglyphs’ (von Lichtenberg), Jacques-Alexandre-César Charles’s ‘megascope’, Wedgwood’s pre-photography, Lavater’s silhouettes and antecedents of Marey’s ‘graphic method’. The goal is to document precursor ideas, devices, setups and frameworks of photoimaging medias to show that the genealogy of photography and cinema intersected through many polymath transverses within (...) the ambit of natural philosophy (and the context of slavery). (shrink)

The topic of safeguarding against sickness grew in importance during the COVID-19 pandemic. People’s health was more at risk, yet not all had the same capacity and options to deal with it. Therefore, this article focuses on the under-researched topic of choice of strategies and individual practices for safeguarding against one’s sickness among micro-entrepreneurs (with 1–10 employees) before and during the pandemic, namely on the example of Czechia. We analyse 30 qualitative interviews with micro-entrepreneurs to demonstrate how their social location (...) affects the attainability of strategies and individual practices for that purpose. It is primarily their family role (breadwinner vs caregiver) that, along with socioeconomic status, either limits or opens choices of strategies and individual practices or combinations thereof. Although the COVID-19 pandemic posed a high health risk to the entire society, it did not bring the micro-entrepreneurs to revise their often-risky choices in safeguarding against sickness. In contrast, it highlighted some specifics of micro-enterprises, e.g. their unclear organisational structure, which proved a high risk in the context of the health crisis. (shrink)

Keď sa ľudia nachádzajú medzi inými, správajú sa viac prosociálne, morálne a štedro. Čo však môže ovplyvniť ich správanie v momente, keď sú sami? Aby sa správali ako medzi inými? Jedna z možností môže byť vyvolať pocit, že sa niekto pozerá. Tento účel môže splniť aj obyčajné zrkadlo. Naše výskumy podporujú vplyv zrkadla na dodržiavanie pravidla na súboroch dospelých a detí. V obidvoch experimentoch prítomnosť zrkadla zvyšovala šancu na dodržiavanie stanoveného pravidla. Ako však niečo tak jednoduché ako zrkadlo môže ovplyvniť (...) správanie? Jeden z prístupov tvrdí, že vizuálny stimul spustí automatickú percepciu „niekto sa pozerá“, aj napriek tomu, že je to iba odraz v zrkadle. Ďalší možný prístup vychádza z predpokladu, že na seba upriamená pozornosť vyvoláva sebauvedomovanie, pričom sa zviditeľňuje prípadný rozpor medzi konaním a štandardom. Porušenie pravidla v takom momente by mohlo ohroziť sebaúctu. V treťom prístupe autori vychádzajú z princípu negatívnej spätnej väzby. Nakoniec by sme radi spomenuli naše experimenty a navrhli ďalšie možnosti skúmania v tejto oblasti. (shrink)

Keď sa ľudia nachádzajú medzi inými, správajú sa viac prosociálne, morálne a štedro. Čo však môže ovplyvniť ich správanie v momente, keď sú sami? Aby sa správali ako medzi inými? Jedna z možností môže byť vyvolať pocit, že sa niekto pozerá. Tento účel môže splniť aj obyčajné zrkadlo. Naše výskumy podporujú vplyv zrkadla na dodržiavanie pravidla na súboroch dospelých a detí. V obidvoch experimentoch prítomnosť zrkadla zvyšovala šancu na dodržiavanie stanoveného pravidla. Ako však niečo tak jednoduché ako zrkadlo môže ovplyvniť (...) správanie? Jeden z prístupov tvrdí, že vizuálny stimul spustí automatickú percepciu „niekto sa pozerá“, aj napriek tomu, že je to iba odraz v zrkadle. Ďalší možný prístup vychádza z predpokladu, že na seba upriamená pozornosť vyvoláva sebauvedomovanie, pričom sa zviditeľňuje prípadný rozpor medzi konaním a štandardom. Porušenie pravidla v takom momente by mohlo ohroziť sebaúctu. V treťom prístupe autori vychádzajú z princípu negatívnej spätnej väzby. Nakoniec by sme radi spomenuli naše experimenty a navrhli ďalšie možnosti skúmania v tejto oblasti. (shrink)

1. t. Viduramžiai, Renesansas, Naujieji amžiai.

Clouds are therefore a fine metaphor for intermediary and automatic beings… Trees too are clouds: only, they are slower at occupying space. In the new landscape of media archaeology—especially variantology, which insists on ramified rather than convergent developments—media, too, appear to be imperceptibly changing from stable trees into metastable clouds. If we accelerate that motion, then the whole McLuhan-Kittler-Parikka media forest of semi-separate specimens starts to look like a self-rearranging ballet—a murmuration across species. At a certain historical rate, in other (...) words, problems of media ontology and phylogenesis tend to turn into animated sequences in which individual or individuated media.. (shrink)

The academic History of Philosophy in Lithuania in three volumes will be published by the Institute of Culture, Philosophy and Art. The first presented volume covers the development of Lithuanian philosophy from the 16th to the 18th centuries. It includes late medieval and Renaissance philosophy, the second scholasticism and modern philosophy. The first Lithuanians to be introduced to philosophy were young members of the gentry who studied in European universities at the end of the 14th century. The recently baptized Lithuania (...) strove to adopt Western culture and to present itself as a Western state. Some graduated from the universities as bachelors or masters of philosophy and returned to their country. At the end of the 14th century, Vilnius Cathedral School was founded. The elements of logic were probably taught there. The growth of the political and economic power of the Grand Duchy of Lithuania brought about the need for higher education. That need was significantly increased by the growing activity of various religious orders. In 1507 the Dominicans started teaching philosophy and theology to their novices. They were able to teach late medieval philosophy in its thomistic interpretation. We can regard 1507 as the year Lithuania benefited form a new phenomenon, professional philosophy, and the Dominicans as its initiators. They taught not only the disciplines of late medieval philosophy but also the basics of the other sciences. The Dominicans, and later the Jesuits, Franciscans, Bernardines, Carmelites, Trinitarians and other monastic orders, enriched intellectual life in Lithuania by teaching philosophy in their schools. (shrink)

The academic History of Philosophy in Lithuania in three volumes will be published by the Institute of Culture, Philosophy and Art. The first presented volume covers the development of Lithuanian philosophy from the 16th to the 18th centuries. It includes late medieval and Renaissance philosophy, the second scholasticism and modern philosophy. The first Lithuanians to be introduced to philosophy were young members of the gentry who studied in European universities at the end of the 14th century. The recently baptized Lithuania (...) strove to adopt Western culture and to present itself as a Western state. Some graduated from the universities as bachelors or masters of philosophy and returned to their country. At the end of the 14th century, Vilnius Cathedral School was founded. The elements of logic were probably taught there. The growth of the political and economic power of the Grand Duchy of Lithuania brought about the need for higher education. That need was significantly increased by the growing activity of various religious orders. In 1507 the Dominicans started teaching philosophy and theology to their novices. They were able to teach late medieval philosophy in its thomistic interpretation. We can regard 1507 as the year Lithuania benefited form a new phenomenon, professional philosophy, and the Dominicans as its initiators. They taught not only the disciplines of late medieval philosophy but also the basics of the other sciences. The Dominicans, and later the Jesuits, Franciscans, Bernardines, Carmelites, Trinitarians and other monastic orders, enriched intellectual life in Lithuania by teaching philosophy in their schools. (shrink)

The academic History of Philosophy in Lithuania in three volumes will be published by the Institute of Culture, Philosophy and Art. The first presented volume covers the development of Lithuanian philosophy from the 16th to the 18th centuries. It includes late medieval and Renaissance philosophy, the second scholasticism and modern philosophy. The first Lithuanians to be introduced to philosophy were young members of the gentry who studied in European universities at the end of the 14th century. The recently baptized Lithuania (...) strove to adopt Western culture and to present itself as a Western state. Some graduated from the universities as bachelors or masters of philosophy and returned to their country. At the end of the 14th century, Vilnius Cathedral School was founded. The elements of logic were probably taught there. The growth of the political and economic power of the Grand Duchy of Lithuania brought about the need for higher education. That need was significantly increased by the growing activity of various religious orders. In 1507 the Dominicans started teaching philosophy and theology to their novices. They were able to teach late medieval philosophy in its thomistic interpretation. We can regard 1507 as the year Lithuania benefited form a new phenomenon, professional philosophy, and the Dominicans as its initiators. They taught not only the disciplines of late medieval philosophy but also the basics of the other sciences. The Dominicans, and later the Jesuits, Franciscans, Bernardines, Carmelites, Trinitarians and other monastic orders, enriched intellectual life in Lithuania by teaching philosophy in their schools. (shrink)

The first Lithuanians to be introduced to philosophy were young members of the gentry who studied in European universities at the end of the 14th century. The recently christened Lithuania strove to adopt Western culture and to present itself as a Western state. At the end of the 14th century, the Vilnius Cathedral School was founded. The elements of logic were probably taught there. The growth of the political and economic power of the Grand Duchy of Lithuania brought about the (...) need for higher education. The need was significantly increased by the growing activity of various religious orders. In 1507, the Dominicans started teaching philosophy and theology to their novices in Vilnius. They taught late medieval philosophy in its Thomistic interpretation. We can regard 1507 as the year Lithuania began to benefit from a new phenomenon, professional philosophy, with the Dominicans as its initiators. The Dominicans and later the Jesuits, Franciscans, Benedictines, Carmelites, Trinitarians, and other monastic orders enriched intellectual life in Lithuania by teaching philosophy in their schools. The most important event in the development of philosophy in Lithuania was the foundation of Vilnius University in 1579. The disciplines belonging to scholasticism of the second level were taught in its philosophy department. (shrink)

In classical Latin, luxuria means 'desire for luxury'; it is linked with the ideas of excess and deviation from a standard. It is in most cases labelled as a vice which contrasts with the innate frugal nature of the Romans. Latin authors do not see it as endemic but as an import from the East in the aftermath of military conquests--and as a cause of fatal decline. Following these etymological and semantic origins, Roman Luxuria: A Literary and Cultural History discusses (...) the influence of Greek culture on the Roman concept and the peculiar characteristics of Roman luxuria. It analyses Roman views on luxuria through close readings in historical order from Cato the Elder, who regards luxuria as the opposite of the ideal Roman way of life, to the Christian poet Prudentius, who represents it in an allegorical fight with Sobriety. The book attends both to key authors and to wider literary genres, such as historiography and satire. Particular consideration is given to the rhetorical device of personification, which can be traced from the first appearances of luxuria in Latin literature to those of late antiquity. Berno devotes detailed attention to Seneca the Younger, whose work is often preoccupied with this passion. Seneca both defends himself from the charge of luxuria and violently attacks it in others, describing it as the archenemy of a philosophical life. Along the centuries, the focus on luxuria shifts from the economic sphere (and the waste of money) to the erotic, to the extent that in the Christian world it becomes one of the Seven Capital Sins representing the vice of lust. (shrink)

[1] Società e filosofia di oggi in Italia.--[2] Invito al dialogo ; una esposizione del proprio pensiero filosofico di N. Abbagnano [et al.].