Le trésor des grâces
Étude juridique sur la transaction fiscale (France, 1661-1791)
First Edition
Disponible sur OpenEdition Books ! The study of rules that form tax settlements offers insight into the genesis of the State in the 17th and 18th centuries. Read More
A "transaction" or settlement is a type of resolution between disputing parties about a legal case, usually in order to avoid a lawsuit judgment. The analysis of the legal nature of the fiscal transaction reveals a mixed nature of this kind of settlement, at both the civil and criminal levels. The transaction implied indeed both the civil dispute resolution (contract) and the criminal offence conviction. In addition to this set of standards derived from the common ius, transaction is also governed by rules that do not fall within the modern classifications. Because of its role in tax collection, transaction was based on even older laws that were in use in the French administration. This analysis prompts us to debate the hypothetical existence of an ancient administrative law. Moreover, this thesis highlights the State genesis process by studying a mechanism that was resolutely meant to be practical since the beginning.
Specifications
- Publisher
- Presses Universitaires du Septentrion
- Author
- Thomas Boullu,
- Collection
- Histoire et civilisations
- ISSN
- 12845655
- Language
- French
- Tags
- arrangement, general aid authority, general farm, history of administration, history of public finances, Modern state, tax and customs law, taxes, transaction
- BISAC Subject Heading
- HIS000000 HISTORY
- Dewey (abridged)
- 900 History
- Onix Audience Codes
- 06 Professional and scholarly
- CLIL (Version 2013-2019)
- 3377 HISTOIRE
- Title First Published
- 08 October 2025
Paperback
- Publication Date
- 08 October 2025
- ISBN-13
- 978-2-7574-4503-7
- Extent
- Main content page count : 314
- Code
- 2367
- Dimensions
- 16 x 24 x 2 cm
- Weight
- 561 grams
- List Price
- 28.00 €
- ONIX XML
- Version 2.1, Version 3
- Publication Date
- 08 October 2025
- ISBN-13
- 978-2-7574-4525-9
- Illustrations
- 16 charts/ 4 maps
- Extent
- Main content page count : 314
- Code
- 2367P
- Technical Protection ebook
- None
- List Price
- 21.00 €
- ONIX XML
- Version 2.1, Version 3
Multi-item Pack
- Product Content
- Trésor des grâces (Paperback)
9782757445037
Trésor des grâces (PDF) 9782757445259 - Product Detail
- 2
- Publication Date
- 08 October 2025
- ISBN-13
- 978-2-7574-4536-5
- Extent
- Main content page count : 314
- Code
- 2367L
- Dimensions
- 16 x 24 x 2 cm
- Weight
- 561 grams
- ONIX XML
- Version 2.1, Version 3
Google Book Preview
Contents
Préface
Raphaël Eckert
Introduction générale
Présentation des impôts indirects sous l'ancien droit
Sources et méthode
Problématique
Première partie. Les natures communes de l’accommodement
Chapitre 1. La nature civile de l’accommodement
Section 1. Les propriétés contractuelles de l’accommodement
Section 2. Le régime civil de l’accommodement
Chapitre 2. La nature pénale de l’accommodement
Section 1. Les propriétés pénales de l’accommodement
Section 2. Le régime pénal de l’accommodement
Seconde partie. La nature administrative de l’accommodement
Chapitre 1. Les propriétés administratives de l’accommodement
Section 1. L’accommodement au service de l’action administrative
Section 2. La réception de l’accommodement par l’administration centrale des finances
Chapitre 2. Le régime administratif de l’accommodement
Section 1. La construction d’un régime de l’accommodement encadrant l’action de l’administration (1661-1715)
Section 2. La restauration d’un régime de l’accommodement favorisant l’action de l’administration (1715-1791)
Conclusion générale
Sources et bibliographie
Index des noms de personnes
Index des matières