Fundamental Agreement Between the Holy See and the State of Israel Fundamental Agreement Between the Holy See and the State of Israel The Fundamental Agreement between the Holy See and the State of Israel or "Fundamental Accord" is a treaty or concordat between the Holy See and the State of Israel, signed on 30 December 1993. The Agreement deals with the property rights and tax exemptions of the Roman Catholic Church within Israeli territory. It did not resolve all issues, and the parties continue to meet in an attempt to resolve the issues outstanding. As a result of the Agreement, diplomatic relations between the Holy See and Israel were established in
Legal status of the Holy See personality akin to that of states, has led professor Ian Brownlie to define it as a ""sui generis" entity". Moreover, the Holy See itself, while claiming international legal personality, does not claim to be a State. Cardinal Jean-Louis Tauran, former Secretary for Relations with States of the Secretariat of State of the Holy See, has underlined that we must avoid the temptation of assimilating the Holy See and its international action with that of a State, with their thirst for power. For him, the Holy See is unquestionably a sovereign subject of international law but of a predominantly religious nature.