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Administration et Fiscalité des biens d'Église
Paperback
Series: Canonica
ISBN13: 9782360400683
Publisher: Artege Editions
Published: Apr 1 2012
Pages: 278
Weight: 0.69
Height: 0.58 Width: 5.32 Depth: 8.47
Language: French
L'Église est un important propriétaire de biens immobiliers, mobiliers et financiers. Elle peut acquérir, conserver, administrer et aliéner des biens temporels pour la poursuite des fins qui lui sont propres.
Cette gestion s'effectue selon les dispositions du Code de droit canonique mais aussi, nécessairement du droit étatique. Cet ouvrage aborde les structures économiques, financières, monétaires et sociales de l'Église. Elle pose des questions délicates et intéressantes qui n'ont fait l'objet que d'un très petit nombre de travaux scientifiques. Un partenariat effectif existe aujourd'hui entre l'État, les communes propriétaires d'édifices de culte, les curés et paroissiens affectataires, permettant l'émergence d'un droit des religions.
L'Église bénéficie d'un régime d'imposition particulier qui, compte tenu des difficultés financières de l'État, se trouve aujourd'hui particulièrement exposé et vulnérable. Cet outil permettra à tous ceux qui ont à connaître des questions patrimoniales et fiscales d'agir de manière sure, tout en se conformant aux règles de l'État de droit.
L'auteur:
Maître Ludovic Serée de Roch est spécialiste du droit du patrimoine économique et financier. Il défend nombre d'institutions ecclésiales, de Congrégations et de particuliers.
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