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
Foreign relations of the Holy See is sovereign, the two entities are separate and distinct. The State of the Vatican City was created by the Lateran Treaty in 1929 to "ensure the absolute and visible independence of the Holy See" and "to guarantee to it an indisputable sovereignty in international affairs" (quotations from the treaty). Archbishop Jean-Louis Tauran, the Holy See's former Secretary for Relations with States, said that the Vatican City is a "minuscule support-state that guarantees the spiritual freedom of the Pope with the minimum territory." The Holy See, not Vatican City, maintains diplomatic relations with states, and foreign embassies are accredited to the