Правният статут на религиозните общности в Испания
Legal Statute of the Religious Communities in Spain

Financing and Tax Regime of the Church and Protection of Cultural Values Belonging to the Church

Author(s): Vanessa Ponte Arrebola
Subject(s): Law, Constitution, Jurisprudence, Canon Law / Church Law, EU-Legislation
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: religious community; Spain; financing; tax regime; cultural values
Summary/Abstract: The article examines in sequence the issues about the legal regime of the religious communities in Spain. First it starts with the constitutional order, then the legislative regulations, concerning the religious freedom and its realization. A special emphasis is put on the Law of Religious Freedoms, the registration and tax regime of the religious organizations, the protection of cultural values, belonging to them, the expropriation and etc. In the end the article presents a topical issue in relation to litigation of the property of the Cathedral in Cordoba which is claimed to be a possession of the Catholic Church. The writer of the article considers that in a dispute are presented false arguments about the reconstruction of the mosque, which as a consequence is reconstructed in cathedral, using formal and legal grounds taking no account of the changed legislation in the course of the centuries.

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