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.