Below is a list of the fundamental regulations regarding the legal nature and tax regime of the Pontifical Gregorian University
Central Authority of the Catholic Church. Holy See - Vatican City
The Pontifical Gregorian University, located in Rome, Piazza della Pilotta n. 4, is a Central Institution of the Catholic Church, of pontifical right, erected by the Holy See on January 17, 1556, recognized for ancient possession of state as a legal entity for civil purposes by the Italian State. Recognition strengthened by explicit reference made in the Lateran Pact.
The Secretariat of State, in a Declaration from the Vatican dated 16 December 1986, confirms that "the Pontifical Gregorian University is a Pontifical University pleno iure, with Statute approved by the Holy See. According to the Statute, it is governed personally by the Supreme Pontiff, who exercises this function through the Congregation for Catholic Education, and appoints its Rector. He also declares "that it is counted among the Central Entities of the Catholic Church for the purposes of articles 11, 16 and 17 of the Lateran Treaty, and that the Convention between Italy and Vatican City of 30 June 1930 included it among the "Istituzioni od Offici della Santa Sede", referred to in art. 20 of the same Treaty" (Letter of the Secretariat of State of 16 December 1986, Prot. No. 188.293).
The nature of the Central Entity of the Catholic Church is further attested by the Secretariat of State with Letters to the Rector of the University of 16 December 1996 (Prot. No. 188.293), 22 May 1999 (Prot. No. 439.997/A) and 4 June 1999 (Prot. No. 454.619/A). In the latter, the Secretariat of State reiterates: "I take care to specify that the document issued by this Secretariat of State on December 16, 1986, attesting to the nature of Central Entity of the Catholic Church, is still valid, not being subject to expiry or clauses".
The Italian Constitution, recalling the Lateran Pacts and establishing the pact procedure for their variation, elevated them to the rank of constitutional norms. The implementing regulations of the Treaty are therefore also strengthened; all this cannot be derogated from by subsequent Italian laws, including the exemption.