Le mani del Fisco sul patrimonio dell'erede del reo in un rescritto di Alessandro Severo

The essay deals with a rescript of Alexander Severus, contained in D. 49.13.1 pr., that documents a derogation from the general principle of non-transferability of the sanction to the heirs. Indeed, the death of the reus during the appeal process caused the extinction of criminal liability, but the part of the first instance decision concerning the confiscation of property survived. By combining the analysis of D.49.13.1 pr., other decisions made by Alexander and the derogations applied in the first instance process, the essay highlights both the strong imperial interest in assisting the tax authorities to prevent the loss of a deceased offender’s property and Alexander’s attention to equity and moderation principles.