Chapter

The Property and Finances of Religion

Norman Doe

in Law and Religion in Europe

Published in print August 2011 | ISBN: 9780199604005
Published online September 2011 | e-ISBN: 9780191729331 | DOI: http://dx.doi.org/10.1093/acprof:oso/9780199604005.003.0008
The Property and Finances of Religion

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A study of national laws in Europe on the property and finances of religion reveals the high degree of cooperation between States and religion in this field. This chapter examines the property of religious organizations — the right to acquire, administer, and dispose of property (including partnership between States and religion in preserving the religious heritage of Europe); the protection of sacred places and objects in criminal law (including relics, clerical vesture and human remains and memorials to the dead). It then addresses State financial support for religion, including the church tax systems in some States, allocations from tax liability, direct subsidies for religious objects (such as places of worship, remuneration for ministers of religion, and religious charities), compensation for the confiscation of religious property, and tax exemptions and concessions for religious organizations.

Keywords: cooperation; property and finance; financial support; church tax systems; tax liability; direct subsidies; religious objects; religious property; tax concessions; religious organizations

Chapter.  14892 words. 

Subjects: EU Law

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