El impuesto eclesiástico y el abandono de la Iglesia "actu formali"

Abstract

The author synthesises the current doctrinal position with regard to Ecclesiastical Tax and « actu formali » defection from the Church. He then considers the fundamental features of these canonical institutions, indicating the polemic, contested, and current points. The first part study is dedicated to a systematic study of the canonical doctrine of « actu formali » defection that now has sufficiently developed characteristics. The second part shows the reader the legal framework, the subjects (ie the Catholic Church, the State and individuals) and the opportunity of an Ecclesiastical Tax. It is now a common problem that some, in order to avoid the tax, « formally defect » from the Catholic Church, but have no real intention of leaving. This situation is expounded in the third section. Various canonical juridical problems arise (eg the defection, the tax, and the consequences of leaving the church) so the teaching of different authors on the subject is also expounded. This concentrates especially on an analysis of whether or not we are faced with a sort of canonical delict, and considers the juridical situation in the Church of those who remain in the Church but have formally defected from it.