Ecclesiastical Property From “Goods” to “Values”: A Novelty in Italian Practice
DOI:
https://doi.org/10.19272/202008601012Keywords:
Stable Patrimony, Institutes for Clergy Support, Financial Report, Utility Value.Abstract
The new Manual of General Accountability (from 2019) for the Institutes for Clergy Support in Italy abandons the concept of “good” while adopting that of the “value” regarding the so-called patrimony of I.D.S.C. Concretely, the former patrimonial conceptualization in ecclesiastic economical matters has been abandoned in favour of one based on income. This fact is of doctrinal and theoretical importance related to the concept of the “stable patrimony” that might thereby be found to be radically compromised.