Canon 1012

1. Whenever it is necessary for the good of the eparchy, the

eparchial bishop has the right, with the consent of the finance

council, to impose a tax on juridic persons subject to his authority and which should be proportionate to their income; no tax

can be imposed on the offerings received on the occasion of the

celebration of the Divine Liturgy. 2. A tax can be levied on

physical persons only according to the particular law of their

own Church sui iuris.