Although freedom of religion seems, prima facie, to have little relevance to taxation, church taxes raise many interesting legal questions in relation to this human right. In this contribution, the authors identify potential issues linked to the levying of church taxes when taxpayers are...

On February 22, 1987, the Congregation for the Doctrine of the Faith published the Donum Vitae Instruction. Twenty years later, on February 22, 2007, Pope Benedict XVI asked for an update of this Instruction. According to the Donum Vitae Instruction of 1987, the principle of the holiness of life...