Observaciones en torno a la formación histórica de la regla ‘in dubio contra fiscum (pro fisco)’ y a la recta interpretación de Mod. L. sing. de praescript. D. 49.14.10.

• Autores: Juan Manuel Blanch Nougués
• Localización: Revista General de Derecho Romano, ISSN-e 1697-3046, Nº. 26, 2016
• Idioma: español
• Títulos paralelos:
  • Remarks about the historical formation of the rule ‘in dubio contra fiscum (pro fisco)’ and the interpretation straight mod. L. sing. de praescript. D. 49.14.10
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• Resumen

  • The author intends to criticise the relationship between the rule 'in dubio contra fiscum' (or pro fisco), that belongs to the ius commune, nowadays rejected by the modern doctrine of tax law, and the text written by the roman jurist Modestinus (D. 49.14.10), often identified as its source. It also intends to afford the question referring its right interpretation.