Les sédimentations du ius commune dans l’édification du droit fiscal français

Abstract

In the grip of civil wars, the architects of « the French State and law » reused the concepts of the ius commune to think about the social realities of the second 16th century. The medieval roman law have contributed to giving an intelligible meaning to social bonds, including the solidarity of contributions. This reservoir of rules and principles fueled the tax ideology of these jurists in favor of an egalitarian and proportional distribution of tax. Coming to support this ideology, the metaphors are interpreted in the mirror of the ius commune.

Keywords

• doctrine
• State
• Ius commune
• fiscal law
• legal hermeneutics