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The People of God » The Christian Faithful » Sacred Ministers or Clerics » The Formation of Clerics
Canon 264. §1 To provide for the needs of the seminary, the Bishop can, apart from the collection mentioned in can. 1266, impose a levy in the diocese.

§2 Every ecclesiastical juridical person is subject to the levy for the seminary, including even private juridical persons, which have a centre in the diocese. Exception is made for those whose sole support comes from alms, or in which there is actually present a college of students or of teachers for furthering the common good of the Church. This levy should be general, proportionate to the revenue of those who are subject to it and calculated according to the needs of the seminary.
The Temporal Goods of the Church » The Acquisition of Goods
Canon 1263. The diocesan Bishop, after consulting the finance committee and the council of priests, has the right to levy on public juridical persons subject to his authority a tax for the needs of the diocese. This tax must be moderate and proportionate to their income. He may impose an extraordinary and moderate tax on other physical and juridical persons only in a grave necessity and under the same conditions, but without prejudice to particular laws and customs which may give him greater rights.
[NB see Authentic Interpretation of canon 1263, 20.V.1989]
Canon 1264. Unless the law prescribes otherwise, it is for the provincial Bishops’ meeting to:

1° determine the taxes, to be approved by the Apostolic See, for acts of executive authority which grant a favour, or for the execution of rescripts from the Apostolic
See;

2° determine the offerings on the occasion of the administration of the sacraments and sacramentals.

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