, (1770-1837). Musée National du Château de Versailles, Versailles • The
Concordat of 1801 was an agreement between
Napoleon and
Pope Pius VII. During the French Revolution, the
National Assembly had taken Church properties and issued the
Civil Constitution of the Clergy. Subsequent laws abolished Christian holidays. Many religious leaders had either gone into exile or been executed during the
Reign of Terror. The Church gave up any claims to lands confiscated after 1790, but secured the right to public worship, subject to any public safety concerns on the part of the local prefect. Napoleon was able to pacify French Catholics, while limiting the papacy's influence in France. While the concordat restored some ties to the
papacy, it largely favored the state. Within a year Napoleon unilaterally amended the agreement with the
Organic Articles legislating religious practice. Some concordats guarantee the Catholic Church the tax-exempt status of a charity, being by fact the largest charitable institution in the world, either stating this explicitly, as in Brazil (2008, Article 15) and Italy (1984, Article 7.3), or phrasing it indirectly, as in Portugal (2004, art. 12). When the political will is present, such concordat privileges can be extended by domestic legislation. In 1992, the tax exemption granted the Church by the Italian concordat was interpreted by a law which permits the Catholic Church to avoid paying 90% of what it owes to the state for its commercial activities. Thus, a small shrine within the walls of a cinema, holiday resort, shop, restaurant or hotel is sufficient to confer religious exemption. In June 2007
Neelie Kroes, the
European Commissioner for Competition announced an investigation of this. Then, in August, the deputy finance minister in
Romano Prodi's fragile center-left coalition said the issue needed to be tackled in the next year's budget. However, after that nothing more about this was heard from the
Barroso Commission and a few months later the Prodi government fell. The Slovak concordat (2000, art. 20.2) ensures that church offertories are "not subject to taxation or to the requirement of public accountability". This is also the case in
Côte d'Ivoire, where far larger sums are involved.
The Basilica at Yamoussoukro, is estimated to have cost $300 million, and the additional running expenses for what is the largest church in the world are also shielded from scrutiny by the 1992 concordat concluded with the Ivorian president. Houphouët-Boigny claimed that these funds came from his private fortune. A Vatican official is reported to have called the agreement over the foundation set up to administer these funds "a delicate matter". Nevertheless, this concordat ensures that the foundation's income and assets remain untaxed (art. 9.1), it holds these funds beyond the reach of both criminal and civil law (art. 7.1), it permits this money to be sent out of the country (art. 13.2) and it keeps all the foundation's documents "inviolable", in other words, secret (art. 8). In
Colombia there was a crisis between state and church in 1994 when Attorney-General
Gustavo de Greiff accused several bishops of having illegal contacts with the
FARC guerrillas. It turned out that under Colombia's concordat with the Holy See, members of the
clergy could only be investigated by ecclesiastical courts which are ruled by
canon law, and that the bishops were therefore immune from investigation by the civil authorities on what many in Colombia considered to be a serious felony. ==List==