Uprawnienia biskupa do opodatkowania duchownych
[The Bishop’s rights to tax clerics]

Artykuł naukowy w czasopiśmie recenzowany

Czasopismo: Studia Prawnicze KUL (ISSN: 1897-7146)
Rok wydania: 2021
Tom: 1
Numer czasopisma: 85
Strony od-do: 127-142
Streszczenie: The diocesan tax is a compulsory cash benefit imposed on the income of both a juridical person and a physical person. There are two types of tax in canon law: ordinary and extraordinary tax. Although the Pontifical Council for Legislative Texts issued the authentic interpretation of c. 1263 and ruled that tax may not be imposed on Mass offerings, some doubts might arise as to the legitimacy of the tax imposed on “other physical persons”. The conciliar Decree Christus Dominius states that priests are to contribute from their clerical income for the needs of the diocese “according to the bishop’s determination”. As such, tax may be imposed only in the event of grave necessity determined by the diocesan bishop following consultation with advisory bodies. Extraordinary exaction by its very nature should be understood as the voluntary offerings of clerics as their contribution for a specific diocesan purpose. The aim of the article is to draw attention to the legal requirements for imposing an extraordinary tax, the motives for establishing it, as well as possible tax exemptions. The analysis of the article is based on an exploration of the history of development of c. 1263; the concept of tax in canon law; extraordinary exaction; the subject of extraordinary exaction; the qualities of the extraordinary exaction; legal requirements of imposing extraordinary exaction; the question of income.
Słowa kluczowe: dobra kościelne, duchowni, dochód, nadzwyczajne świadczenie, władza rządzenia
DOI: https://doi.org/10.31743/sp.10791



Cytowanie w formacie Bibtex:
@article{1,
author = "Paweł Kaleta",
title = "Uprawnienia biskupa do opodatkowania duchownych",
journal = "Studia Prawnicze KUL",
year = "2021",
number = "85",
pages = "127-142"
}

Cytowanie w formacie APA:
Kaleta, P. (2021). Uprawnienia biskupa do opodatkowania duchownych. Studia Prawnicze KUL, 85, 127-142.