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1

Opinia prawna w sprawie zakresu obowiązku przeprowadzenia konsultacji dotyczących poselskiego projektu ustawy o zmianie ustawy o przejęciu przez państwo dóbr martwej ręki, poręczeniu proboszczom posiadania gospodarstw rolnych i utworzeniu Funduszu Kościelnego oraz niektórych innych ustaw

100%

Chybalski P.

Zeszyty Prawnicze BAS

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2012

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issue 3(35)

48-56

EN

The opinion concerns the problem of the scope of consultation requirements for bills, referring to the bill specified in the title of the opinion. Based on the provisions of the Constitution and of the Standing Orders, the bill should be consulted with those churches and other religious organizations whose priests would be affected by provisions of the bill. In practice, determining a list of entities entitled to be consulted on the bill may be difficult. Thus the author is of the opinion that legal rules concerning the right of churches and other religious organizations to consult bills should be reviewed and clarified.

2

Taxation of Clergymen Revenues from Pastoral Services – an Attempt of Estimation

88%

Zieliński R.

Management and Business Administration. Central Europe

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2013

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vol. 21

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issue 3(122)

98-113

EN

Purpose: The purpose of this paper is to attempt a comprehensive evaluation of the legal regulations within the Polish tax system regarding taxation of clergymen revenues from pastoral services3. Methodology: Undertaking and accomplishing the purpose of this paper has been possible by analyzing the Polish literature on the subject as well as the relevant legal acts. For the purpose of this paper also empirical materials have been used, in the form of a report on the fi nances of the Catholic Church, the contents of which were used to formulate the conclusions de lege ferenda. The main research method used in the present study was the legal dogmatic method, which involves an analysis of the applicable regulations within the Polish legal system in the fi eld of taxation of clergymen revenues from pastoral services. Additionally, the basic methods of statistical data presentation were used in the form of tables. Findings: The applicable legal regulations within the Polish tax system regarding taxation of clergymen revenues obtained from performing their pastoral services require an urgent and comprehensive reform. For these are normative solutions that contradict the basic principles of taxation (especially the postulated for more than two centuries principles of equality and justice in taxation), which should form the basis for a properly determined object of taxation, and therefore they do not fulfi ll the by the legislature assigned functions. Research implications: Presented ideas for changes in the currently in Poland adopted lump-sum taxation system of clergymen revenues could constitute a starting point for the developers of the tax reform for further discussion on the desirable directions of reform in the fi eld of personal income taxation in Poland. Originality: In the paper the Author points out that in the ongoing public discussion on the optimal method of taxation of personal income relatively little attention is given to issues concerning the taxation of personal income obtained from pastoral services. Thus, the present study, summarizing the existing achievements of the Polish doctrine of fi nancial law in this fi eld, constitutes a voice in the discussion on this subject and at the same time puts forward concrete proposals for changes in the current legal regulation of taxation of the clergy, which could serve as an inspiration for the developers of the tax reform in Poland.

3

Dziesięcina w ustawodawstwie polskich synodów diecezjalnych w XIII – XV wieku

75%

Zarosa W.

Saeculum Christianum. Pismo Historyczne

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2015

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vol. 22

55-66

EN

The issue of tithes was a very important aspect of the diocesan synods' legislative activity. It is also argued that tithes had a great importance for ecclesiastical institutions' functioning. The author makes an attempt of interpretation and analysis of the most important tithe statutes which were issued between XIIth and XVth century. The author focuses on the archdiocese of Gniezno, diocese of Cracovia, diocese of Breslau, diocese of Plock and diocese of Poznan. These dioceses were responsible for customizing the canon law's norms to regional principle. Those were issued by legate and provincial synods. It is worth noting that diocesan synods reacted for new occurrences and processes having political, economic or social character. The regulation of the internal church's web of tithes was one of the most important is-sues with which the diocesan synods' legislation had to deal with. Creation of new structures resulted in the progressive erosion of parish structures. By that time it was hard to decide who should to receive the tithes. Diocesan synods, basing on the common norms, decided to give the tithe only to those clergyman, who provided priestly activity (cura animarum). It was also banned to receive decima vagas – unspecified tithes. XVth century brought new trends of tithe payment. The nobility's movement started to struggle with the priesthood with power and position in the Poland, which the best example and symbol was cracovian bishop – Zbigniew Oleśnicki (1423-1455). This movement stood against tithes as well and mading attempts of restraining the tithe obligations. The issue of tithes was a very important aspect of the diocesan synods' legislative ac-tivity. It is also argument that tithes had a great importance for ecclesiastical institutions' func-tioning.

4

Formacja duchownych w świetle "De institutione clericorum" Rabana Maura

63%

Kieling M.

Vox Patrum

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2006

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vol. 49

277-288

EN

Geborene um 780 in Mainz Hrabanus Maurus gehórt zu den zentralen Gestalten der karolingischen Theologie und Kultur. Sein schriftstellerisches Werk ist von auerordentlichen Umfang, wobei die Bibelkommentare ein Schwerpunkt bilden.

5

Duchowni patrologowie słowaccy

63%

Pietras L. T.

Vox Patrum

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2001

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vol. 40

679-693

EN

bibliography

PL

bibliografia

6

[Recenzja]: Elżbieta Orzechowska, Duchowieństwo diecezji sandomierskiej w Powstaniu Styczniowym, Wyd. Diecezjalne i Drukarnia w Sandomierzu, Sandomierz 2018, ss. 520, il., aneksy

63%

Walewander E.

Archiwa, Biblioteki i Muzea Kościelne

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2018

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vol. 110

525-528

7

[Recenzja]: Duchowni na plebanii i w drodze. Konteksty codzienności i interpretacje historyczne, red. Krzysztof Lewalski, Anna Łysiak-Łątkowska, Wydawnictwo Uniwersytetu Gdańskiego, Gdańsk 2015, ss. 227

63%

Szkutnik P.

Archiwa, Biblioteki i Muzea Kościelne

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2018

|

vol. 110

507-517

8

Duchowieństwo unickie w środowisku społecznym pogranicza na ziemiach nadbużańskich w XVIII i XIX wieku

51%

Kołbuk W.

Studia Białorutenistyczne

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2016

|

vol. 10

EN

For many centuries the lands along the Bug River had been inhabited by Eastern and Western Slavs. It was the contact area between Polish-Latin and Ruthenian-Orthodox cultures. After the Church Union of 1596 these lands were inhabited by Catholics of the Roman and Greek rite. An important role in this area was fulfilled by clergy of both rites. Especially Uniate priests, who were the only elite of the Uniate Church, were engaged in cooperation and numerous conflicts with neighbours: Polish nobility, Latin clergy and peasants of both rites.

PL

Ziemie nad rzeką Bug od wielu stuleci zamieszkiwane były przez Wschodnich i Zachodnich Słowian. Był to obszar styku kultury polskiej i łacińskiej oraz ruskiej i prawosławnej. Po unii cerkiewnej z 1596 r. tereny te były zamieszkane przez katolików rzymskich i greckich. Ważną rolę pełnili na tym obszarze duchowni obu obrządków. Zwłaszcza księża uniccy, którzy byli jedyną elitą Cerkwi unickiej, wchodzili we współpracę i w liczne konflikty międzysąsiedzkie z polską szlachtą, łacińskimi duchownymi i ludnością chłopską obu obrządków.

RU

НаземляхуздоўжракіБугнапрацягунекалькіхстагоддзяўпражываліпобачусходніяізаходніяславяне. Гэта была тэрыторыя, на якой польская і лацінская культуры сутыкаліся з усходнеславянскай і праваслаўнай. Пасля царкоўнай уніі 1596 года на Пабужжы пражывалі рымскія і грэцкія каталікі. Важная роля на названай тэрыторыі належыла духоўным абодвух абрадаў. Уніяцкае духавенства, якое з’яўлялася адзінай элітай уніяцкай царквы, асабліва актыўна ўзаемадзейнічала з польскай шляхтай, каталіцкімі духоўнымі і з сельскім насельніцтвам абедзвюх канфесій. Гэтыя ўзаемадачыненні не былі пазбаўлены шматлікіх міжсуседскіх канфліктаў.

9

Z dziejów parafii unickiej pw. św. Michała Archanioła w Perespie w XVIII wieku

51%

Frykowski J. A.

Rocznik Teologiczny

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2016

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vol. 58

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issue 3

377-414

PL

Dzisiejsza Perespa, to wieś położona w gminie Tyszowce, powiecie tomaszowskim, w województwie lubelskim. Swoimi korzeniami sięga co najmniej początków XVI wieku. Pierwsza informacja o tej wsi, mówiąca że była opuszczoną pochodzi z 1531 roku. Wiadomo, że funkcjonowała tam cerkiew prawosławna, która po raz pierwszy została odnotowana w 1570 roku. Działalność parafii prawosławnej potwierdzona jest przez dalszą cześć XVI wieku. Parafia unicka pw. św. Michała Archanioła była kontynuatorką parafii prawosławnej. Początkowo organizacyjnie przynależna była do dekanatu tyszowieckiego, zaś pod koniec XVIII wieku została włączona do protopopi z siedzibą w Grabowcu. Z analizy protokołów powizytacyjnych wynika, że świątynia w tej wsi była budowlą drewnianą, nie najgorzej zaopatrzoną w utensylia. Przy cerkwi była usytuowana dzwonnica i cmentarz. Parochowi do utrzymania służyły grunty orne i łąki, dzięki którym prowadził gospodarstwo, oraz różnorodne opłaty od wiernych. Duchowny miał do swojej dyspozycji plebanię wraz z zabudowaniami gospodarczymi. Dla badanego okresu ustalono personalia siedmiu proboszczów i określono, że szacunkowa liczba parafian wahała się pomiędzy 300 a 375 duszami.

EN

Perespa is a tiny village located in Tyszowce gmina (country commune) that lies within the administration of Tomaszów poviat (county) in Lubelskie Voivodship (District). Its roots date back to at least the beginning of 16th century. The first written record about this village claiming it to be abandoned dates back to 1531. However, it is recorded that the Orthodox church functioned there according to the note from 1570. The operation of the Orthodox parish throughout the remaining years of 16th century was also later confirmed. The Uniate parish of Saint Michael the Archangel was the successor of the Orthodox parish. In the beginning, in terms of jurisdiction it belonged to the protopope in Grabowiec. In accordance with the post-visitation protocols the Orthodox church appears to have been wooden and quite well equipped with ecclesiastical utensils. Also, there was a wooden bell tower and a cemetery by the church. Not only did a paroch (parish priest) have some arable land and grassland at his disposal to cultivate and support himself but also he collected various fees from the parishioners. Furthermore, he also was in possession of a parsonage and ancillary buildings. The personal details of past seven parochs presiding at this church in the period this research focuses on has been established whereas the average number of parishioners for the same period that fluctuated with the time is estimated at between 300 and 375.

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2 Archiwa, Biblioteki i Muzea Kościelne

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1 Studia Białorutenistyczne

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