← Justinian I

The Digest of Justinian

§2.14.42.pr

Private Agreements on Taxes and Priority of Fiscal Law

A case in which the jurist advises that a private agreement between a debtor and a creditor regarding tax liability cannot override the rules of fiscal law in matters concerning the treasury.

View ▾
View
Translation
Typeface
AI ↗
← PrevNext →

[IDEM libro septimo decimo responsorum.]

[THE SAME, Opinions, book 17]

§2.14.42.pr

​Inter debitorem et creditorem conuenerat, ut1 creditor onus tributi praedii pignerati non adgnosceret, sed eius soluendi2 necessitas debitorem spectaret. talem conuentionem quantum ad fisci rationem non esse seruandam respondi: pactis etenim priuatorum formam iuris fiscalis conuelli non placuit.3

​It had been agreed between a debtor and a creditor that the creditor should not bear the burden of the tax on the pledged estate, but that the necessity of paying it should concern the debtor. I responded that such an agreement is not to be observed as far as the treasury’s interests are concerned; for indeed, it has not been accepted that the rule of fiscal law can be undermined by the agreements of private individuals.

Syntax notes3 items
  1. 2.14.42.prconuenerat, ut

    The pluperfect of the impersonal verb convenire (conuenerat, 'it had been agreed') takes the ut-clause (ut ... non adgnosceret, sed ... spectaret) as its subject clause.

  2. 2.14.42.preius soluendi

    A gerundive construction. eius is the genitive pronoun referring back to tributi (tax), with which the gerundive soluendi agrees in gender, number, and case.

  3. 2.14.42.prformam iuris fiscalis conuelli non placuit

    The impersonal expression non placuit ('it has not been approved/settled') governs an accusative and infinitive construction, with formam iuris fiscalis as the subject accusative and conuelli as the present passive infinitive. pactis priuatorum is an ablative of means.

Translated by Gemini 3.5 Flash (published 2026-07-12)urn:cts:latinLit:phi2806.phi002.humanitext-lat1:2.14.42.pr