The Bishop's Right to Parish Taxation

The diocesan tax is a compulsory cash benefit imposed on the income of both juridical person and physical person. There are two types in canon law: ordinary extraordinary tax. Although Pontifical Council for Legislative Texts issued authentic interpretation c. 1263 ruled that may not be Mass offerings, some doubts might arise as to legitimacy “other persons”. conciliar Decree Christus Dominius states priests contribute from their clerical needs diocese “according bishop’s determination”. As such, only event grave necessity determined by bishop following consultation with advisory bodies. Extraordinary exaction its very nature should understood voluntary offerings clerics contribution specific purpose. aim article draw attention legal requirements imposing an tax, motives establishing it, well possible exemptions. analysis based exploration history development 1263; concept law; exaction; subject qualities question income.