Le trésor des grâces : (notice nᵒ 13022)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03173 a2200397 4500 |
| 001 - CONTROL NUMBER | |
| control field | OB-septentrion-189636 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | FrMaCLE |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251214082810.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cu ||||||m|||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 251020e||||||||xx |||||s|||||||||0|fr|d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 978-2-7574-4547-1 |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.4000/14zgf |
| Source of number or code | doi |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | FR-FrMaCLE |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fra |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Boullu, Thomas |
| 245 10 - TITLE STATEMENT | |
| Title | Le trésor des grâces : |
| Remainder of title | Étude juridique sur la transaction fiscale (France, 1661-1791) / |
| Statement of responsibility, etc. | Thomas Boullu. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Villeneuve d’Ascq : |
| Name of publisher, distributor, etc. | Presses universitaires du Septentrion, |
| Date of publication, distribution, etc. | 2025. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 314 p. |
| 500 ## - GENERAL NOTE | |
| General note | Ebook |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Contrat établi entre deux personnes, la transaction permet aux parties de régler un litige à l’amiable et d’éviter un procès. L’analyse de la nature juridique de la transaction en matière d’impositions indirectes atteste son caractère mixte. La formation d’un contrat comme la commission d’une infraction traduit ses natures civile et pénale. Outre cet ensemble de normes issues du ius commune, la transaction fiscale se révèle également gouvernée par des règles qui ne relèvent pas des classifications connues à l’époque moderne. En raison de son rôle dans la collecte de l’impôt, elle est régie par des normes qui présentent les caractéristiques d’un ancien droit de l’administration monarchique. Cette analyse permet ainsi de débattre de l’hypothétique existence d’un droit administratif prérévolutionnaire. Le livre met alors en lumière la genèse de l’État par l’étude d’un mécanisme résolument tourné vers la pratique. 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. |
| 540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE | |
| Terms governing use and reproduction | CC-BY-NC-ND-4.0 |
| Uniform Resource Identifier | <a href="https://creativecommons.org/licenses/by-nc-nd/4.0/">https://creativecommons.org/licenses/by-nc-nd/4.0/</a> |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | History |
| Topical term or geographic name entry element | Law |
| Topical term or geographic name entry element | accommodement |
| Topical term or geographic name entry element | droit fiscal et douanier |
| Topical term or geographic name entry element | État moderne |
| Topical term or geographic name entry element | ferme générale |
| Topical term or geographic name entry element | histoire de l'administration |
| Topical term or geographic name entry element | histoire des finances publiques |
| Topical term or geographic name entry element | impôt |
| Topical term or geographic name entry element | régie générale des aides |
| Topical term or geographic name entry element | transaction |
| 760 0# - MAIN SERIES ENTRY | |
| International Standard Serial Number | 2780-7827 |
| 776 ## - ADDITIONAL PHYSICAL FORM ENTRY | |
| International Standard Book Number | 978-2-7574-4503-7 |
| 856 4# - ELECTRONIC LOCATION AND ACCESS | |
| Data provenance | Boullu, Thomas |
| Uniform Resource Identifier | <a href="https://books.openedition.org/septentrion/189636">https://books.openedition.org/septentrion/189636</a> |
| Link text | Le trésor des grâces |
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