Kilka uwag o regulacjach dotyczących delationes w sprawach fiskalnych w ustawodawstwie cesarzy pierwszej połowy IV wieku
A Few Remarks on Regulations Concerning Delationes in Fiscal Matters in the Imperial Legislation of the First Half of 4th Century A.D

Summary/Abstract: The aim of this article is to examine constitutions originating from the first half of 4th century A.D. and incorporated to Theodosian Code, considering the matter of delation in fiscal matters (C.Th. 10,10,1-8). Controversies among authors have risen for years in reference to the nature of especially two initial constitutions in this title as they have been understood either as considering only criminal, only fiscal, or both matters at the same time. Therefore, the first issue studied in the article will concern the nature of delationes from C.Th. 10,10,1 and 2. The second problem to be examined here refers to the character of interdiction of delatory activity in the area of fiscal matters – was it a general ban, or restricted to particular forms of delation. In the light of the tenor of last constitutions from the chosen range, it seems that claiming that all forms of fiscal delation were severely punished, is inacceptable.

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