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EN
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.
Roczniki Nauk Prawnych
|
2018
|
vol. 28
|
issue 1
91-113
PL
Celem artykułu jest analiza umieszczonych w Kodeksie Teodozjańskim konstytucji pochodzących z pierwszej połowy IV w., a odnoszących się do zagadnienia denuncjacji w sprawach fiskalnych (C. Th. 10,10,1-8). Kontrowersje pośród autorów od lat budzi kwestia odnoszenia zwłaszcza dwóch pierwszych konstytucji z tego tytułu do zagadnień związanych jedynie z postępowaniem karnym, jedynie fiskalnym, bądź też tak z jednym, jak i z drugim. Pierwszym zagadnieniem analizowanym w artykule będzie zatem kwestia natury delationes, o których mowa w C.Th. 10,10,1 i 2. Drugim problemem sformułowanym i podlegającym analizie w artykule jest z kolei zagadnienie charakteru zakazu działalności donosicielskiej w sprawach fiskalnych – czy miał on charakter generalny, czy też odnosił się jedynie do pewnych form donosów. Wydaje się bowiem, że, w świetle ostatnich konstytucji z analizowanego zakresu, nie ma możliwości uznania, że wszelkie formy dostarczania informacji w sprawach fiskalnych były surowo karane.
EN
The aim of this article is to examine constitutions originating from the first half of 4th century A.D. and incorporated to Theodosian Code, considering the matter of delation in fiscal matters (C.Th. 10,10,1-8). Controversies among authors have risen for years in reference to the nature of especially two initial constitutions in this title as they have been understood either as considering only criminal, only fiscal, or both matters at the same time. Therefore, the first issue studied in the article will concern the nature of delationes from C.Th. 10,10,1 and 2. The second problem to be examined here refers to the character of interdiction of delatory activity in the area of fiscal matters – was it a general ban, or restricted to particular forms of delation. In the light of the tenor of last constitutions from the chosen range, it seems that claiming that all forms of fiscal delation were severely punished, is inacceptable.
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