Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 3

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  podatek kościelny
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Problem wystąpienia z Kościoła katolickiego w Republice Federalnej Niemiec

100%
GÓRALSKI W.
Prawo Kanoniczne
|
2015
|
vol. 58
|
issue 1
3-21
EN
The introduction of a clause of formal act of defection from the Catholic Church to Code of Canon Law, explained by the Pontical Council for Legislative Texts in 2006 and then abolished by pope Benedict XVI in 2009, was of no signicance for the legal regulation in force in German Federal Republic. As a result of historical circumstances existing in this country, the only way to formally defect from the Catholic Church is still Kirchenaustritt declared at a state authority, which is – as stated in 2006 by the country’s Episcopal Conference of German Federal Republic – a crime tantamount to schism, for which the prescribed penalty is excommunication latae sen- tentiae. However, an essential novum occurred in the General Decree of Episcopal Conference of German Federal Republic from 2012: the mention of excommunication was omitted (declaring its incurrence became depen- dent on the assessment of the act Kirchenaustritt: whether it constituted an act of schism, heresy or apostasy). is modication should be regarded as positive, just like Pastoral Letter (Pastorales Schreiben) developed by the German Bishops and attached to the General Decree. It is necessary to emphasize that the problem of assessment – on canon law basis – of statement of defection from the Catholic Church as the only way to exempt from the church tax, is still open to dispute (inter alia ger- man milieu). 
PL
 
2
Publication available in full text mode
Content available

Międzynarodowa konferencja naukowa pt. Finansowanie związków wyznaniowych w Polsce i w krajach niemieckojęzycznych – stan aktualny oraz perspektywy zmian, Kamień Śląski, 24-25 kwietnia 2012 r.

83%
Ordon M.
Studia z Prawa Wyznaniowego
|
2012
|
vol. 15
357-359
3

Podatek kościelny od osób prawnych w kantonie Zurych

59%
Cząstkiewicz A.
Kościół i Prawo
|
2014
|
issue 3 (16) nr 2
177-184
EN
This article presents the issue of church tax on legal entities in the canton of Zurich. The aforesaid tax is paid in the most cantons of the Swiss Confederation. In mid-March 2012 the Freethinkers party of the canton of Zurich submitted to the Canton Council an legal initiative aimed at releasing legal entities from the tax burden paid in favour of canton churches that have been officially registered. The dispute concerning the justification of paying church tax by legal entities shows the role and immense input of churches (including the catholic church) in the life of the Zurich society. Paying church tax by legal entities of the canton of Zurich is undoubtedly an interesting example in a discussion on church financing in the multiconfessional and highly industrialized society.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.