Rescrit
A rescrit (of Latin rescriptum , of rescribere , récrire) is an in writing given administrative act (from where its name) by an authority in its own field of competence, which provides an answer to a question put by a person (physical or moral).
History
A rescrit is a text of the imperial authority in the Roman Empire having executive force, in the form of an answer of the Roman Emperor to a point of law on which he was consulted (by the magistrates or the governors of provinces,…). One meets little example of it before the emperor Hadrian. When he answered a private individual, the rescrit was transcribed with the bottom of the request, in the form of subscriptio , the document thus being the subject of a new writing (rewritten). When he was addressed to a magistrate, he however took the shape of a letter ( epistola ) distinct. The term has ends up indicating any letter of orders given by an authority on a particular business.The rescrit of the sergeant executor was in old right the report/ratio which the sergeant in charge of a seizure submitted.
Tax Rescrit
Nowadays, it is a formal standpoint of the tax authorities, seized by a taxpayer. In the event of interrogation on the taxation applicable to a precise situation, the procedure of the rescrit makes it possible to obtain a precise and final answer opposable to the administration including if the solution given is contrary with the law. The tax rescrit thus makes prevail the legal security of the taxpayer on the principle of legality and hierarchy of the standards. The procedure of rescrit, well-known with the Netherlands and the the United States (under the name of ruling ) develops in France with in particular the introduction of the rescrit as regards social security with an aim of ensuring the legal security of the employer cotisant vis-a-vis the changes of doctrines of URSSAF.This procedure also develops in France in the field of the taxation. You will find more information on the definition of the tax rescrit, the nature of the questions which can be posed, the methods practical and the recipient of your rescrit on the official gate of the head office of taxes (DGI); open this bond then type " rescrit" in the research tools proposed.
Ecclesiastical Rescrit
In Diplomatic vaticane, one also calls rescrit a apostolic Lettre, but the ecclesiastical rescrits can also emanate from any ecclesiastical authority: not only sovereign pontiff, but also the Roman Congregation, a bishop, a general Vicar or a episcopal Vicar.The rescrits of justice have as an aim the decision on a lawsuit or a dispute carried in front of the Holy See. The rescrits of grace relate to the favors granted to the recipient on his request.
The ecclesiastical rescrit is the form in which an exemption or a privilege is granted (see Indult). For example a rescrit is needed apostolic seat so that a catholic Prêtre is authorized to leave the clerical state (what does not cancel its Ordination).
See too
The various forms which the acts of the pope take:- In short apostolic
- Encyclical Bubble
- apostolic Constitution
- apostolic Exhortation
- apostolic Indult
- Letter
- Motu landlord
- Rescrit