Abstract

The object of the article is analysis of general tax regulations and extra-legal activities applied, in the period during the 1st and 2nd World Wars, and in the postwar period, against the Catholic Church. Contains the tax origins in the historical aspect, and its specific fundamental issues. The article presents the tax assessment and scope of the Catholic Church legal persons and individuals. It makes successive evaluation and confrontation of general tax regulations with extra-legal actions applied by the Polish People’s Republic government, such as: circular letters, directives, explanations, etc., which, during the period of the Polish People’s Republic, constituted a kind of exceptional legal provisions against the Catholic Church.