The public legal origin of Ius Fiscale. Part One: Ius Publicum as legal basis of taxation

Abstract

Roman Law is the Law, a complete and excellent legal system, perfect and plenipotentiary, whose mission is to achieve justice and provide legal certainty to social relationships, covered by it. In the scientific theory, there is logical transitivity between: Law, Roman Law, ius publicum, governmental Law and ius fiscale, and too scientific integration of contents in common areas since they are parts of a common whole that is the Law. As legal system, Roman Law, and therefore the ius fiscale, uses concepts, categories, institutions and institutes, principles and rules, as well as other different methods of rights protection to fulfill their purposes.

Keywords

• unicidad del derecho (uno universo iure)
• ius publicum y ius privatum
• sectores jurídicos en roma
• derechos: público, gubernativo, penal y fiscal
• instituciones y categorías jurídicas (en el ius fiscale)