… not only the core assets – the internal church audit of special legal transactions as a contribution to safeguarding church assets and an expression of transparency

Abstract

The CIC prescribes two mandatory bodies to supervise the administration of goods and, among other things, approve the sale of formally declared heritage patrimony above a certain value. But does this supervision also apply to other legal transactions that could jeopardize the overall economic situation? Given the intention of this supervision, what seems to be required has sometimes been disputed in the German-speaking lands. Therefore, the Pontifical Council for Legislative Texts clarified the legal situation in 2020.