Nr. 1/2023MARCO COTOGNI The third sector branch of ecclesiastical bodies: accounting and reporting profiles
Nr. 1/2023JESÚS MIÑAMBRES The crimes of the administrator of ecclesiastical goods in the new Book VI of the Code of Canon Law
ABSTRACT
The concept of “stable patrimony” used in the 1983 CIC is very fragile both from a theoretical and a practical point of view: difficult to identify in canon law and difficult to defend in civil law. On the other hand, state legal systems offer many possibilities for protecting special destinations of assets, especially real estate. The canons 22 and 1284 §2,2° allow and impose the use of civil law in the matter of protection of goods in a fully ‘canonical’ way.
KEYWORDS
Stable patrimony, ecclesiasticals goods, civil law canonization
