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Prawo Kanoniczne
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2010
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vol. 53
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issue 1-2
181-201
PL
Der Verfasser analysiert die Norm von can. 1095, 3. Nach seiner Meinung besteht sie aus drei Elemente. Sie sind solche wie: der Subjekt, die wesentliche Verpflichtung der Ehe und die Relation zwischen ihnen. Der Verfasser stellt die These, dass die Relation die Hauptrolle spielt. Deswegen wendet sich das Gericht, im Ehenichtigkeitsprozess von can. 1095, 3 zum Aufzeigen der Relation. In der Nichtigkeit der Ehe wird sie durch kurzes Wort beschreibt, dass der Subjekt „unfähig“ ist. Der kirchliche Gesetzgeber, Rechtsprechung und die Doktrin zeigen auf, dass die Relation muss: objektiv – nicht relativ sein, zur Übernehmung – nicht zur Vollfüllung der Verpflichtung sich verhalten und ihr Grundlage in der Anomalie der Persönlichkeit liegen muss. Es steht zur Verfügung für die kirchliche Gerichte die Instruktion „Dignitas connubii“. Sie stellt von der Sachverständigen bestimmte Forderungen. Sie sollen vorstellen: „welcher Natur und welchen Schweregrades die psychische Ursache ist, aufgrund derer die Partei nicht nur an einer ernsten Schwierigkeit, sondern auch an der Unmöglichkeit leidet, jene Handlungen vorzunehmen, welche den ehelichen Pflichten innewohnen“. Für die Klarheit des Prozesses soll nur das Gericht der Begriff „unfähig“ benutzen. Am ersten fragt es danach in der Streitfestlegung und am Ende antwortet es im Urteil.
EN
As follows from the wording of art. 42 para. 1 of the Act of 20 November 1998 on the lump-sum income tax on certain revenues earned by natural persons, clergymen are subject to the tax obligation when they fulfill two conditions: performing pastoral functions (as indicated in the Act) and earning income from fees received when performing these functions. Under a strict interpretation, a clergyman who does not earn a permanent income when performing a pastoral function does not fall under the aforementioned provision and is not subject to taxation even if he does exercise a pastoral role. This is the case with members of religious institutes who have taken the vow of poverty. Canon law deprives them of the capacity to acquire goods in accordance with the principle that „whatever is acquired by a religious is acquired by the monastery”. Therefore, the judgement of the Supreme Administrative Court of 20 April 2016 (II FSK 491/14) discussed in the present paper should be assessed critically. The Court ruled that the religious vow of poverty does not deprive a religious of the right to earn a personal income but merely involves the obligation (irrelevant from the tax law perspective) to transfer the earned revenues to his religious institute. In the case under discussion, as claimed by the author, the norms of canon law should be treated as a necessary complement to the provisions of Polish law.
PL
Jak wynika z przepisu art. 42 ust. 1 ustawy z dnia 20 listopada 1998 r. o zryczałtowanym podatku dochodowym od niektórych przychodów osiąganych przez osoby fizyczne, podmiotem obowiązku podatkowego są osoby duchowne spełniające łącznie dwa warunki, którymi są: pełnienie funkcji duszpasterskich (wskazanych w ustawie) oraz osiąganie przychodów z opłat otrzymywanych w związku z pełnieniem takich funkcji. Dokonując ścisłej interpretacji, należy przyjąć, że osoba duchowna, która nie uzyskuje (w sposób stały) dochodu w związku z pełnieniem funkcji duszpasterskiej, nie mieści się w hipotezie powołanego przepisu i nie podlega opodatkowaniu, nawet jeśli taką funkcję faktycznie sprawuje. W opisanej sytuacji znajdują się osoby duchowne, będące członkami instytutów zakonnych, po złożeniu ślubu ubóstwa. Prawo kanoniczne pozbawia je zdolności nabywania dóbr, zgodnie z zasadą, iż „cokolwiek nabywa zakonnik, nabywa klasztor”. Krytycznie należy więc ocenić komentowany wyrok Naczelnego Sądu Administracyjnego z dnia 20 kwietnia 2016 r. (II FSK 491/14). Przyjęto w nim, że zakonny ślub ubóstwa nie pozbawia zakonnika prawa do uzyskiwania dochodów osobistych, a jedynie wiąże się z (nieistotnym dla prawa podatkowego) zobowiązaniem, aby uzyskane przez niego środki zostały przekazane instytutowi zakonnemu. Jak twierdzi autor, w omawianym przypadku normy prawa kanonicznego trzeba bowiem traktować jako niezbędne uzupełnienie przepisów prawa polskiego.
EN
The Polish family law has developed three types of adoption: incomplete, full and total. Each of them is a reply to the arising new threat of the good of the child. Simultaneously each of them indeed influences the identity of the child. As a result of the preparation a civil status of the child is changing. The adoption is connected with secrecy. Originally it was firmly stressed. At present the doctrine as well as practitioners think that holding on to secrecy is not necessarily purposeful. The presented legal structures give rise to a series of ethical dilemmas. Firstly, the question arises about supporting biological parents in leaving the child in their family. The law does not regulate such efforts. It only orders “to wait” six weeks for making the decision on adoption by the mother of the child. Secondly, the similar question arises on the part of adopting parents. What motivation do they have? Is this good of the child or their own good alone? Is combining these goods in one act possible? Also the question arises with reference to respecting the religious membership of the child. As a result of the adoption the surname of the child is changed. Even a change of the child’s first name is possible. The religious identity remains unchanged. The practice shows that family relations with the adopted child are not always successful. The rich case law proves that resolving adoption is not always possible.
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EN
A clergyman is a beneficiary of messages communicated to him by the faithful of his community. The messages come from confession, but also from alternative sources, like pastoral conversations. The faithful tell their priest about difficult matters concerning them and ask for advice. The Canon Law guarantees the seal of confession and the right of the faithful to have their intimacy respected. The Polish law acknowledges and tolerates the fact of the seriousness of messages communicated to a clergyman and discharges the latter from the duty of making a statement at the court. However, the question of protection of the same messages by other people remains open to interpretation. Third parties can participate in confessions or in pastoral conversations, even if by chance. For the sake of the aim of the legal rule, which was accepted by the legislator, such people should also enjoy the same tolerance of the law.
PL
The institution of marriage is important for the both systems of law: state and church, as both of these two bodies must respect the truth about the institution of marriage. As the analysis of the problem shows, i.e. the possibility of contracting marriage in the religious form and in presence of other religious elements, the mentioned rule was not always respected by the Polish State. Religious elements were in fact significantly present in different jurisdictions of the partitioning states, which were in force on Poland’s territory under the rule of individual partitioning states. The possibility of the presence of religious elements in executing institution of marriage was taken into account in discussion that took place in Poland after the year 1918. All projects of acts of law were unfortunately rejected. The first act of law that was promulgated in 1945 presented a completely new, strange and even inimical to the Polish tradition, lay model of executing the institution of marriage. Its tightening followed rapidly after the promulgation of the next act of law, i.e. the Code of Family in the year of 1950. A change came about in the year 1998 through the Polish Concordat which came into force beginning with the year 1993. The possibility of contracting a civil marriage in the religious form was opened first for the Catholic Church. At the next stage, the same possibility was recognized in the case of ten other churches. As the analysis of the problem shows, contracting of a civil marriage in the religious form has always stayed under the control of the registry office. A clergyman is only an executor of the procedure.
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2010
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vol. 6
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issue 1 Prawo
37-58
EN
The Code of Canon Law in can. 219 guarantees the basic right which lays down that every faithful in the Church has the opportunity to choose the state of life. One of them is the state of clergy. This right cannot be removed. In spite of this the canon law foresees situations when a priest can be dismissed from the clerical state. However, the circumstances in which the dismissal can take place have not been clear. Particularly, two problems have come into consideration. On the one hand, the particular care of the lawgiver assumed that the dismissal from the clerical state could not be done in an arbitral way. On the other hand, he was afraid that the possibility of using this juridical tool by ordinaries would result in abuses. Although the judicial process seemed to be inconvenient and time consuming, it turned out that it was always preferable. The Letter of Congregation of the Clergy from the year 2009 partially relates to the aforementioned questions. The Holy See searched for the cases of presbyteries staying in serious irregularity of their lives and came to conclusion that the dismissal from the clerical state would be the only possible solution for the problem. The Congregation of the Clergy has quoted the special faculty, received from the Bishop of Rome, regarding dismissing the priests committing canonical crimes, mainly against celibacy. After the promulgation of the Letter, the penalty of dismissal has not change its category in the canonical order. The punishment remains, still, optional and should be applicable only in the case of necessity. Before a priest is dismissed, the ordinaries are obligated to apply all known means of the pastoral care.
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