Právněhistorické studie / Legal History Studies (Charles University journal; below referred to as PHS or Journal) is a scientific journal listed in the international prestigious database SCOPUS. The journal is published by Charles University in Prague under the guarantee of the Department of Legal History of the Faculty of Law of Charles University. It is published by the Karolinum Press. The journal focuses on the field of legal history and related topics.
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PRÁVNĚHISTORICKÉ STUDIE, Vol 48 No 2 (2018), 93–101
In dubio contra fiscum – A Few Remarks on the “Barbarian” Legal Principle
Maciej Jońca
DOI: https://doi.org/10.14712/2464689X.2018.41
published online: 11. 01. 2019
abstract
Among many fundamental rules relating to the functioning of a democratic rule of law, which do not have a Roman provenience belong famous Latin maxim in dubio contra fiscum. At the level of content, the oldest document which includes an officially expressed willingness to resolve doubts in favour of the taxpayer is the letter from King Theoderic to his treasury administrator Marcellus. The document is little-known and is usually overlooked in the world of science. The king instructs his advocatus fisci to strictly adhere to the letter of the law and win cases only on the basis of fair-play game. At the same time, when in doubt, he is obliged to acquiesce to the claims of the citizens and give up.
keywords: Latin legal maxims; in dubio contra fiscum; Roman fiscalism; Theodoric the Great; Ostrogothic law
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