Execution of Tax Credits in Rome
Execution of Tax Credits in Rome

Summary/Abstract: From very soon the forced execution of tax debts followed a different path to the rest of debts. Although we have no news about the details of the application of the manus iniectio, the legis actio per pignoris capionem marks the origin of the executive privilege of the tax credit, which does not seem to have been subjected to the actio iudicati proper of the process per formulas. The sources, on the other hand, provide detailed information on the application of the singular execution (pignus in causa iudicati captum) to the levying of tax debts.

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