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
Holy See 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 the Vatican City, maintains diplomatic relations with states. Foreign embassies are accredited to the Holy See, not to the Vatican City, and it is the Holy See that establishes treaties and concordats with other sovereign entities. When necessary, the Holy See will enter a treaty on behalf of the Vatican City. Under the terms of the Lateran Treaty, the Holy See has extraterritorial authority over various sites in Rome