De Aestimo. La doctrina del 'ius commune' sobre la causa formal de los tributos

Abstract

The juridical doctrine of the tributes, initially elaborated by the medieval european jurists, it is integrated in the ius commune an is characterized for a constant analysis of the tax from the valorative prism of the christian moral theology, which defends and only accepts as tax the just one. In this context, the figure of estimation elaborated by the glossators -and perfectionated posteriorly by the commentators- configurates as the instrument wich the public power have to aplicate, concrete and make effective the principles of tribute justice, through the division of the monetary summ extraordinary tribute ascends, in a equitative and proportional way to the patrimonial wealth of the affected contributors. Aestimum is the communitary book where it expreses the numeric result of the estimation activity or patrimonail evaluation.