Abstract
This article deals with the statement of Pontifical council for legislative texts in the case of the essentials defection from the Church by a formal act. Dealing with another purpose than a true separation from the constitutive elements of the life of the Church could not be consider as defection from the Church (e.g. to escape payment the church tax).
Therefore the reason of defection from the Church has always to be to examine. The point has close connection with marriage law by reason, that a defect Catholic must not be observe the canonical form of marriage.
In the cases to declare the nullity of marriage is necessary to examine, whether or not there is a true separation from the Church. The attitude of germany bishops, according that, all defect Catholics incur ipso facto a excommunication, is counter to the statement of Pontifical council.
Excommunication cannot be imposed validly for refusal to pay the church tax. The author is suggesting alteration of the relevant prescripts of the Codex and