Acta Francisci Pp. 183

on the taking of property need not apply to judicial decisions in

matters of private law and their execution.

Article 27

§ 1. Transactions and property of canonical legal persons and Church in-

stitutions, owing to their religious, moral, educational or charitable

mission, shall be exempt from all kinds of taxation and levies.

§ 2. For the avoidance of doubt, the above exemption shall not apply to

any property or other party who is leasing, using or benefiting in

any manner from movable or immovable property belonging to the

Church or any ecclesiastical public legal persons. Such property or

other party shall be subject to taxation in accordance with Palestin-

ian law.

§ 3. Upon signing this Agreement, all unpaid taxes owed by the Church

and any canonical legal persons, and which conform to the above

exemption, shall be waived.

§ 4. Following the signing of this Agreement, the Parties shall establish a

joint commission to study all questions pertaining to the application

of the provisions of this Article, and to propose, if necessary or use-

ful, a supplementary agreement or additional protocol to be signed

by the Parties.

Article 28

§ 1. Bishops, priests, deacons, consecrated men and women of religion

shall receive their personal allowance from the Church in return for

their ecclesiastical services, and this allowance shall be exempt from

income tax. Such exemption refers to the amounts provided by the

Church to its staff indicated above to ensure their living with dignity

as their vocation requires.

§ 2. Upon signing this Agreement, the Parties shall establish a joint com-

mission to study all questions pertaining to the participation of the

persons belonging to the categories listed in § 1 above, in compulso-

ry social security plans.