- Tytuł:
- A Few Remarks on Regulations Concerning Delationes in Fiscal Matters in the Imperial Legislation of the First Half of the 4th Century A.D.
- Autorzy:
- Nowicka, Dobromiła
- Powiązania:
- https://bibliotekanauki.pl/articles/1800723.pdf
- Data publikacji:
- 2019-10-25
- Wydawca:
- Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
- Tematy:
-
delator
informer
Theodosian Code
fiscal procedure
vindicatio caducorum - Opis:
- The aim of the article is to examine the constitutions contained in the Theodosian Code dating to the first half of the 4th century, and related to the phenomenon of fiscal denunciation (C. Th. 10,10,1–8). For years, controversy among the authors has been aroused by the first two constitutions of this title and their reference to issues related only to either criminal procedure or fiscal procedure, or both. The first issue addressed by the presented article is therefore the question of the nature of delationes, referred to in C.Th. 10,10,1 and 2. The second problem, formulated and subjected to scrutiny, is the question of the nature of the ban on reporting activities in fiscal matters – whether it was of a general nature or related only to certain forms of denunciation. It seems that, in the light of the last constitutions within our scope, it is not possible to assume that all forms of providing information in fiscal matters were severely punished.
- Źródło:
-
Roczniki Nauk Prawnych; 2019, 28, 1; 79-100
1507-7896
2544-5227 - Pojawia się w:
- Roczniki Nauk Prawnych
- Dostawca treści:
- Biblioteka Nauki
Artykuł