{"product_id":"26135-serrigny-questions-et-traites-de","title":"SERRIGNY (Denis) – QUESTIONS AND TREATURES ON ADMINISTRATIVE LAW","description":"\u003cp\u003e\u003cstrong\u003eSERRIGNY (Denis), Paris, 1854, in-8, grey granite half-cloth, gilt title on the back, (upper corner broken on the 2nd plate, restored tear on the last 5 leaves, some small foxing), VIII-657 p.\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eUnder the guise of an alphabetical presentation, common in administrative law textbooks of the time, this work actually has a very different scope: it is not the author's general treatise but a collection of analyses focusing on more specific points, some of which are developed in detail (these are the ones designated as treatises), others less so. The major part of the work is devoted to direct taxes. Without exaggeration, it can be said that this is the first reasoned treatise on tax law, containing groundbreaking arguments for the time on the annuality of taxation, the retroactivity of tax law (see, for example, p. 405), and tax litigation. In total, more than 200 pages are devoted to the subject. Among the other treatises, we should particularly note the one studying municipal regulations, especially its section devoted to the basis of the mayors' regulatory power and to the one devoted to the prefects' power in matters of municipal policing. We should also highlight the chapter on public works, and especially the paragraph entitled \"What is the legal meaning of the words 'public works'?\", which constitutes a brilliant anticipation of the common jurisprudence of Montségur. (Grandin I, p. 646). Rare.\u003c\/p\u003e","brand":"Mémoire du Droit","offers":[{"title":"Default Title","offer_id":51963112194395,"sku":"26135","price":400.0,"currency_code":"EUR","in_stock":false}],"url":"https:\/\/www.memoiredudroit.fr\/en\/products\/26135-serrigny-questions-et-traites-de","provider":"La Mémoire du Droit","version":"1.0","type":"link"}