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    Wyświetlanie 1-3 z 3
    Tytuł:
    Podatek kościelny od osób prawnych w kantonie Zurych
    Church Tax from Legal Persons in Canton Zurich
    Autorzy:
    Cząstkiewicz, Artur
    Powiązania:
    https://bibliotekanauki.pl/articles/1879884.pdf
    Data publikacji:
    2014
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
    Tematy:
    podatek kościelny
    podatek kościelny w Zurychu
    podatek kościelny od przedsiębiorstw
    finansowanie Kościoła w kantonie Zurych
    Church tax
    Church tax in Zurich
    Church tax on companies
    Church financing in the canton of Zurich
    Opis:
    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.
    Źródło:
    Kościół i Prawo; 2014, 3 (16) nr 2; 177-184
    0208-7928
    2544-5804
    Pojawia się w:
    Kościół i Prawo
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Uwagi na marginesie książki: Finansowanie Kościołów i innych związków wyznaniowych, pod red. Pawła Sobczyka i Krzysztofa Warchałowskiego, Oficyna Wydawnicza ASPRA-JR, Warszawa 2013, 478 s.
    Notes on the book Financing Churches and Other Religious Organizations, edited by Paweł Sobczyk and Krzysztof Warchałowski, oficyna wydawnicza ASPRA-JR, Warsaw 2013, 478 p.
    Autorzy:
    Krzysztofek, Katarzyna
    Powiązania:
    https://bibliotekanauki.pl/articles/926056.pdf
    Data publikacji:
    2013
    Wydawca:
    Uniwersytet Jagielloński. Wydawnictwo Uniwersytetu Jagiellońskiego
    Tematy:
    Kościoły i inne związki wyznaniowe, finansowanie, podatek kościelny
    Opis:
    Financing churches and other religious organizations is a socially significant issue, but it is especially important to religious entities and their members. That is why it is worth to mention a book Finansowanie Kościołów i innych związków wyznaniowych [Financing Churches and Other Religious Organizations], published in 2013 and edited by Paweł Sobczyk and Krzysztof Warchałowski, which is a monograph consisting of 28 articles by various authors. This substantial volume of 478 pages begins with an introduction and is divided into seven parts. At the end there is also an appendix and a summary in English. Part One of the book is devoted to general matters; Part Two concerns financing religious organizations from the historical perspective; Part Three deals with financing cultural and scientific activities of religious entities; Part Four presents selected aspects of financing the activities of religious entities; Part Five discusses tax and insurance questions; Part Six addresses the subject of  regulating the financial situation of churches and other religious organizations and Part Seven presents the principles of financing religious entities in selected countries. The appendix addresses the question of readiness on the part of both the State and religious entities to face a possible lack of social response to a plausible necessity of paying a church tax. The book is an important scholarly contribution to the question of financing religious entities in Poland, especially in the face of intended changes in the financial basis of religious entities in the Republic of Poland.
    Źródło:
    Krakowskie Studia z Historii Państwa i Prawa; 2013, 6, 3; 303-308
    2084-4115
    2084-4131
    Pojawia się w:
    Krakowskie Studia z Historii Państwa i Prawa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Problem wystąpienia z Kościoła katolickiego w Republice Federalnej Niemiec
    The problem of defection from the Catholic Church in the German Federal Republic
    Autorzy:
    GÓRALSKI, WOJCIECH
    Powiązania:
    https://bibliotekanauki.pl/articles/661597.pdf
    Data publikacji:
    2015
    Wydawca:
    Uniwersytet Kardynała Stefana Wyszyńskiego w Warszawie
    Tematy:
    wystąpienie z Kościoła katolickiego formalnym aktem
    podatek kościelny
    a formal act of defection from the Catholic Church
    Church tax
    Opis:
    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). 
     
    Źródło:
    Prawo Kanoniczne; 2015, 58, 1; 3-21
    2353-8104
    Pojawia się w:
    Prawo Kanoniczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-3 z 3

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