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Scientology as a state-recognized religion - Wikipedia, the free encyclopedia

Scientology as a state-recognized religion

From Wikipedia, the free encyclopedia

The Church of Scientology pursues an extensive public relations campaign for the recognition of Scientology as a bona fide religion and cites numerous scholarly sources supporting its position.[1] While the religious character of Scientology is today recognized by most courts and governments on both sides of the Atlantic and throughout the rest of the world,[2] different countries have often taken markedly different approaches to Scientology.

The Church of Scientology has been recognized as a religion in its home country, the United States,[2] and has received full recognition in various other countries such as Italy,[2] Taiwan,[2] South Africa,[3] Australia,[4] Sweden[5], New Zealand,[6] Portugal[7] and Spain;[8] it thus enjoys and regularly cites the constitutional protection afforded in these nations to its religious practice. Some countries, mostly in Europe, have regarded Scientology as a potentially dangerous cult, or at least have not considered local branches of the Church of Scientology to meet the legal criteria for being considered religion-supporting organizations.[9]

Contents

[edit] Australia

In 1983, there was a ruling by the High Court of Australia, in Church of the New Faith v. Commissioner Of Pay-roll Tax. The court ruled that the government of Victoria could not deny the Church the right to operate in Victoria under the legal status of "religion." All three judges in the case found that the Church of the New Faith (Church of Scientology) was a religion. Justices Mason and Brennan said (referring to the Church of Scientology as "the Corporation"):

The question to which the evidence was directed was not whether the beliefs, practices and observances of the persons in ultimate command of the organization constituted a religion but whether those of the general group of adherents constituted a religion. The question which the parties resolved to litigate must be taken to be whether the beliefs, practices and observances which the general group of adherents accept is a religion.

And in conclusion:

It follows that, whatever be the intentions of Mr. Hubbard and whatever be the motivation of the Corporation, the state of the evidence in this case requires a finding that the general group of adherents have a religion. The question whether their beliefs, practices and observances are a religion must, in the state of that evidence, be answered affirmatively. That answer, according to the conventional basis adopted by the parties in fighting the case, must lead to a judgment for the Corporation.

Justice Murphy said:

Conclusion. The applicant has easily discharged the onus of showing that it is religious. The conclusion that it is a religious institution entitled to the tax exemption is irresistible.

and

The conclusion to which we have ultimately come is that Scientology is, for relevant purposes, a religion. With due respect to Crockett J. and the members of the Full Supreme Court who reached a contrary conclusion, it seems to us that there are elements and characteristics of Scientology in Australia, as disclosed by the evidence, which cannot be denied.[4]

[edit] Austria

In 2002, the Austrian tax office concluded that the work of the Church of Scientology in Vienna was for the public benefit rather than for anyone’s personal profit, and thus granted that church tax-exempt status as a charitable religious organization.[2][10]

However, Scientology does not have the status of a religious confessional community in Austria.[11] A religious group that seeks to obtain this status is subject to a six-month waiting period from the time of application to the Ministry of Education and Culture.[11] In May 2006, Scientology applied for this status, but later withdrew its application.[11] According to the U.S. Department of State, the Church of Scientology has reported that individual Scientologists in Austria have experienced discrimination in hiring.[11]

[edit] Belarus

The state newspaper, Respublika, having previously described as "devilish" the role of Pope John Paul II in the downfall of communism, urged government authorities on December 12, 2006, to treat "new" religions with extreme caution since they might lead to tragedy and pose threats to society.[12] The article alleged that new religions such as Scientology, Kabbalah and Buddhism were syncretic and did not teach their followers "anything good."[12]

[edit] Belgium

In Belgium, only six religions are officially recognized by the Government: Roman Catholicism, Protestantism, Anglicanism, the Orthodox Church, Judaism and Islam.[13] Scientology's applications for the status of a recognized religion have been refused.[14]

On September 4, 2007, the European press reported that the Belgian State Prosecution Service had recommended bringing a case against 12 physical persons associated with Scientology and two legal entities – the Belgian Church of Scientology and Scientology's Office of Human Rights – on counts of extortion, fraud, organized crime, obstruction of medical practice, illegal medical practice, invasion of privacy, conspiracy and commercial infractions like abusive contractual clauses.[15][16] It was reported that an administrative court would decide if charges would be pressed.[17] It was expected that the court's decision would be announced with a few months.[16]

The Church of Scientology has accused the prosecutor of "using the media, trying to damage the reputation of the Church of Scientology and not being able to put a case in court" for the last decade. It added that the prosecutor's recommendations suggested Scientology was guilty even before a court could hear the charges, making it "difficult for the Church of Scientology to recover and properly defend (itself) before the court."[17]

The Prosecution Service has indicated an intent to have the Church of Scientology classified as a criminal organization as per Belgian law.[18] The U.S. Department of State, commenting on the case, has stated that it would "oppose any effort to stigmatize an entire group based solely upon religious beliefs and would be concerned over infringement of any individual’s rights because of religious affiliation."[19]

[edit] Canada

In Canada, the Church of Scientology is defined as a religious non-profit organization, and Scientologist public servants are allowed to take time off work for Scientologist holidays.[20] However, the Church has failed to win status as a federally registered charity for tax purposes.[21]

[edit] Denmark

In Denmark, the Church of Scientology is not officially approved as a religion.[22] It first applied for approval in the early 1970s; two further unsuccessful applications followed in 1976 and 1982.[22] In mid-1997, the Church of Scientology filed a fourth application, which was suspended at their own request in 2000.[22] In suspending their application, the Church asked the Ministry of Ecclesiastical Affairs to clarify the approval procedure, but were told that they must first submit an application before any feedback could be provided.[22] Despite Scientology's unofficial status, the Church of Scientology maintains its European headquarters in Copenhagen.[22]

[edit] France

France takes a hostile stance against Scientology.[2] In 2000, a government committee recommended dissolving the Church of Scientology there on the grounds that its activities threaten public order.[23] It described the Church as a totalitarian sect that kept files containing personal information on its members, and as "extremely dangerous".[23] The report rejected U.S. criticism of the French government's hostility towards Scientology, saying that Washington's protection of sects was "exorbitant".[23]

In July 2002, a Paris judge ruled that a 13-year-old case against the Church of Scientology alleging fraud and illegal practice of medicine could not go to trial, due to lack of progress in the investigation.[24] The judge ruled that the statute of limitations had expired in the case.[24]

[edit] Germany

The status of Scientology in Germany is unresolved.[25] Two points are contested: firstly, whether or not the teachings of Scientology qualify as a religious or ideological teaching, and secondly, whether or not these teachings are only used as a pretext for purely commercial activity; if the latter were the case, this would most likely imply that Scientology would not qualify for protection as a religious or ideological community under Article 4 of the German constitution.[25]

In 1995, the Federal Labor Court of Germany took the view that the Church of Scientology does not represent a religious or ideological community entitled to protection under Article 4 of the German Constitution, but in 2003, in another decision, left this question open again.[25]

The Federal Court of Justice of Germany has not yet made an explicit decision on the matter, but implicitly assumed in 1980 that Scientology represents a religious or ideological community.[25] The Upper Administrative Court in Hamburg explicitly asserted in 1994 that Scientology should be viewed as an ideological community.[25] The Administrative Court of Baden-Württemberg likewise does not endorse the view that the teachings of Scientology merely serve as a pretext for commercial activity.[25] The Federal Administrative Court of Germany in 2005 explicitly granted a Scientologist protection under Article 4.1 of the German Constitution, which declares the freedom of religion inviolate.[26][27][25]

In most legal cases, however, German courts have judged the status of Scientology to be irrelevant to their decision and have opted to leave the question open.[25]

The German government has recently confirmed that it does not consider Scientology a religious or ideological community.[25]

The U.S. Department of State has repeatedly claimed that Germany's actions constitute government and societal discrimination against minority religious groups – within which it includes Scientology –[28][29][30] and regularly expresses its concerns over infringement of Scientologsts' individual rights.[31][32][33] In June 2000, the U.S. House of Representatives held hearings concerning Germany's actions towards American Products based on religion and Scientology.[34][35]

Germany's handling of Scientology has also been called into question before open hearings of the United Nations Human Rights Committee.[36] A United Nations report in April 1998 agreed that individuals were discriminated against because of their affiliation with Scientology. However, it rejected Scientology's comparison of the treatment of its members with that of Jews during the Nazi era.[28]

Scientology is currently being monitored in some German states by the Bundesamt für Verfassungsschutz (Federal Office for the Protection of the Constitution), which takes the view that the aims of Scientology run counter to Germany's free and democratic basic order.[37] In the city of Hamburg, the Scientology Task Force for the Hamburg Interior Authority also monitors the group. In November 1999, a German official was arrested in Switzerland and given a 30-day suspended jail sentence for spying on Scientology. The German government apologized to Switzerland for the incident.[38] In December of 2001, the Administrative Court in Berlin ruled against the Berlin Office for the Protection of the Constitution and ordered it to stop the recruitment and deployment of staff and members of the Church of Scientology Berlin as paid informants. The court ruled that the use of informants was disproportionate. [39]

In March 2007, it was reported that Scientology had opened a new headquarters in Berlin, and that German authorities were responding by increasing their efforts to monitor Scientology.[40] On December 7, 2007, German federal and state interior ministers expressed the view that the Scientology organization continues to pursue anti-constitutional goals and asked Germany's domestic intelligence agencies to collect and evaluate the necessary information that would be required for a possible judicial inquiry aimed at banning the organization.[41][42] However, the move was criticized by politicians from all parts of the political spectrum, with legal experts expressing concern that an attempt to ban the organization would most likely fail in the courts.[41][43] This view was echoed by the German intelligence agencies, who warned that a ban would be doomed to fail.[44]

[edit] Greece

In the case "Attiki Prefecture vs KEPHE," the practice of Scientology was ordered ended in Greece.[45] An appeal to the Athenian Court of Appeals ended with a reaffirmation of the verdict.[46] The verdict was originally issued on December 20, 1995, but was not immediately put into effect. In January 1998 a Greek appeals court ordered Scientology's assets liquidated.[47] The appeals process came to its conclusion in 2002, when KEPHE ended its appeals.

According to the U.S. Department of State, Scientologists, who are mostly located in the Athens area, practice their faith through a registered non-profit civil-law organization.[48] Two laws from the 1930s require recognized or "known" religious groups wanting to open houses of worship to obtain "house of prayer" permits from the Ministry of Education and Religion.[49] There is no formal mechanism in Greece to gain recognition as a known religion.[49] By law, the Ministry may base its decision to issue permits on the opinion of the local Orthodox bishop; documentation provided to the Department of State by Scientology representatives and the Greek Orthodox Church indicated the Ministry did indeed consult with local bishops in some cases.[49] According to Ministry officials, applications for additional houses of prayer were numerous and approved routinely; however, Scientologists in Greece had not been able to register or build a house of prayer.[49]

[edit] Indonesia

Indonesian government legislation recognizes the right of all religions to exist and function in society, and the Church of Scientology has experienced no difficulties in gaining registration.[50]

[edit] Ireland

In Ireland, Scientology maintains a mission in Dublin. The Church has not been successful in its attempts to achieve tax-free, charitable status in Ireland.[51]

[edit] Italy

Although most Italian courts did give recognition to Scientology as a religion, including Rome and Turin, the court of Appeals Court of Milan did not do so during the 20-year-long criminal trial of various Scientologists.[52] The Appeals Court of Milan twice refused to recognize Scientology as a religion, but its decisions were overturned by the Italian Supreme Court.[53] The Italian Supreme Court gave exact guidelines to the Appeals Court of Milan to follow.[54] Following these guidelines the Appeals Court of Milan concluded:

This Judge – along with the Supreme Court – acknowledges the fact that the evidence collected does not lead to the exclusion of the denominational character of Scientology that is supported by its by-laws and public recognition.[54] A criminal association amongst the present defendant does not exist[54]

With that, the Appeals Court of Milan exonerated the defendants of all charges.[54] Responding to the charge that Scientology had an inordinate interest in making money, the Supreme Court noted that this charge "appears much less excessive if we consider how money was raised in the past by the Roman Catholic Church."[2]

In March 2000, the Italian Supreme Court upheld Scientology's religious status in Italy while reaffirming that Narconon is a non-tax-exempt for-profit business.[55]

[edit] Kyrgyzstan

The U.S. Department of State's 2005 Report on International Religious Freedom announced that the Church of Scientology had been registered as a religious group by the Kyrgyzstan State Commission on Religious Affairs.[56]

[edit] New Zealand

The government of New Zealand issued an official decree in December 2002, fully recognizing the Church of Scientology of New Zealand as an exempt religious and charitable organization.[2][6]

[edit] Portugal

The Portuguese government officially recognized Scientology as a religion in November 2007.[7]

[edit] Russia

The Church has been subjected to considerable pressure from the state in Russia.[57] In April 2007, the European Court of Human Rights ruled against Russia for repeatedly refusing to consider the Moscow Church of Scientology's application for the status of a legally valid religious association. The court found that the reasons given to deny re-registration of the church by the justice department and endorsed by the Moscow courts had no legal basis.[58][59] In July 2007, the St. Petersburg City Court ordered that the city's Scientology center be closed for violating its charter by engaging in unlicensed health care services.[60]

[edit] South Africa

In 1975, Scientology was recognized as a non-profit organization in South Africa, despite the 1972 report of a formal government Commission of Inquiry that recommended otherwise.[61] In April 2000, Scientology ministers were granted the right to perform marriages, thus recognizing Scientology as a religion.[3] In December, 2007, South Africa granted a certificate to the Church recognizing it as as a "Public Benefit Organisation".[62]

[edit] Spain

On 31 October 2007 the National Court in Madrid issued a decision recognizing that the National Church of Scientology of Spain should be entered in the Registry of Religious Entities.[63]

The administrative tribunal of Madrid's High Court ruled that a 2005 justice ministry decision to scrap the church from the register was "against the law."[63] Responding to a petition filed by the church, the ruling said that no documents had been presented in court to demonstrate it was anything other than a religious entity.[8]

Authorities had earlier declared that the government would not interfere in any way with the activities of the Church of Scientology.[64]

[edit] Sweden

In November 1999, the government of Sweden declared that the Church of Scientology is a charitable, non-profit organization with a religious purpose.[2] A year later, the Church's ministers were granted the right to perform marriages, completing official recognition as a church in Sweden.[2]

[edit] Switzerland

In several cases between 1995 and 2000, the Switzerland Supreme Court consistently ruled that the Church of Scientology is primarily a commercial, rather than religious, organization.[65]

[edit] Taiwan

In March 2003, the National Ministry of the Interior for Taiwan recognized the Church of Scientology of Taiwan as a charitable religious institution, officially adding it to the rolls of the country's recognized religions.[2]

[edit] United Kingdom

The UK government does not classify the Church of Scientology as a religious institution.[66] The Church's application for charity status in England and Wales was rejected in 1999,[67] and the Church has not exercised its right of appeal.[66] However, in 2000, the Church of Scientology was exempted from UK value added tax on the basis that it is a not-for-profit body.[68] The Ministry of Defence has confirmed that Scientology is "an officially recognised religion in the Royal Navy".[67] The UK Prison Service does not recognize Scientology as a religion, but prisoners who are registered as Scientologists may practice their religion and are given access to a representative of the Church of Scientology if they wish to receive its ministry.[66]

The UK government has heavily criticized the Church in the past, as documented in 1971 in the Foster Report, but places no restrictions upon its activities. In Scotland, Scientology is not permitted to refer to itself as a religion.[2]

[edit] United States of America

Since 1993, courts in the United States have formally recognized Scientology as a religion.[2]

After being recognized as a tax-exempt religious organization in 1957, Scientology's tax-exempt status was lost in a 1967 IRS audit.[2] As part of the effort to regain tax exemption during the late 1970s, Scientologists repeatedly infiltrated the IRS, copying large numbers of documents and at one point placing an electronic bugging device in an IRS conference room.[2] These actions took place within a program code-named Operation Snow White.[2] Eleven high-ranking Scientologists, including Hubbard's wife Mary Sue Hubbard, were sentenced to time in prison for acts surrounding this operation.[2] Hubbard himself was named as an unindicted co-conspirator as investigators could not link him to the crimes.[2]

The Church then embarked on an aggressive, but more legal course, the church's hundreds of affiliated entities filing a steady stream of lawsuits against the IRS in an attempt to have their tax-exempt status approved.[2] In addition, members of the Church started filing thousands of lawsuits against the IRS, claiming that they were entitled to tax deductions for auditing and training expenses.[2]

They were finally rewarded in October 1993, when the IRS formally announced that the Church of Scientology and its related social betterment organizations had been granted tax exemption again.[2]

Since then, the U.S. Department of State has formally criticized several European countries, including Germany and France, for religious discrimination against Scientologists.[30][23] In March 1997, the New York Times published an article chronicling "Scientology's puzzling journey from tax rebel to tax exempt" in the United States.[30]

[edit] See also

[edit] References

  1. ^ The Bonafides of the Scientology Religion. Church of Scientology. Retrieved on 2007-07-21.
  2. ^ a b c d e f g h i j k l m n o p q r s t u Davis, Derek H. (2004). "The Church of Scientology: In Pursuit of Legal Recognition". Zeitdiagnosen: Religion and Conformity, Münster, Germany: Lit Verlag. Retrieved on 2008-05-10. 
  3. ^ a b Scientology Marriage Officers Approved in South Africa. CESNUR (2000-04-11). Retrieved on 2007-07-21.
  4. ^ a b High Court of Australia CHURCH OF THE NEW FAITH v. COMMISSIONER OF PAY-ROLL TAX (VICT.) 1983 154 CLR 120
  5. ^ Decision of March 13, 2000 registering Scientology as a "religious community" in Sweden. CESNUR (2000-03-13). Retrieved on 2007-07-21.
  6. ^ a b Scientology gets tax-exempt status. New Zealand Herald (2002-12-27). Retrieved on 2007-08-01. “the IRD said the church was a charitable organisation dedicated to the advancement of religion”
  7. ^ a b 2007 U.S. Department of State – 2007 Country Reports on Human Rights Practices: Portugal
  8. ^ a b La Audiencia Nacional reconoce a la Cienciología como iglesia (November 1, 2007). (Spanish)
  9. ^ Scientology and Germany. Understanding the German View of Scientology.
  10. ^ U.S. Department of State – 2003 Country Reports on Human Rights Practices: Austria
  11. ^ a b c d U.S. Department of State – 2006 Report on International Religious Freedom: Austria
  12. ^ a b U.S. Department of State – 2007 Report on International Religious Freedom: Belarus
  13. ^ Belgium Clamps Down on Scientology Church | The Brussels Journal
  14. ^ Planchar, Roland (July 2005). "Un impôt et deux religions de plus?". La Libre Belgique.  (French)
  15. ^ Scientology Faces Criminal Charges
  16. ^ a b Planchar, Roland (2007-09-04). La Scientologie plus près de son procès. La Libre Belgique. Retrieved on 2007-09-04. (French)
  17. ^ a b FOXNews.com - Church of Scientology Faces Criminal Charges in Belgium - International News | News of the World | Middle East News | Europe News
  18. ^ Reuters (2007-09-05). Belgium charges Scientologists with extortion. Sydney Morning Herald. Retrieved on 2007-11-12.
  19. ^ U.S. Department of State, Daily Press Briefing, September 4, 2007
  20. ^ Jade Colbert, "'This is What Scientologists Actually Believe'", The Varsity, November 27 2007
  21. ^ Robin Rix: "Was that a hate crime?", The Torontoist
  22. ^ a b c d e U.S. Department of State – 2007 Report on International Religious Freedom: Denmark
  23. ^ a b c d Staff, BBC News (8 February 2000), France urged to ban Scientology, <http://news.bbc.co.uk/2/hi/europe/635986.stm>. Retrieved on 10 May 2008 .
  24. ^ a b Staff (31 July 2002), “FRANCE Statute of limitations nixes case against Church of Scientology”, The Salt Lake Tribune, <http://nl.newsbank.com/nl-search/we/Archives?p_product=SLTB&p_theme=sltb&p_action=search&p_maxdocs=200&p_topdoc=1&p_text_direct-0=100E45F960F3F599&p_field_direct-0=document_id&p_perpage=10&p_sort=YMD_date:D&s_trackval=GooglePM> .
  25. ^ a b c d e f g h i bundestag.de: Legal questions concerning religious and ideological communities, prepared by the Scientific Services staff of the German Parliament (German)
  26. ^ German Law Journal
  27. ^ BVerwG Az.: 7 C 20.04, 15 December 2005 (German)
  28. ^ a b U.S. Department of State – International Religious Freedom Report 1999: Germany
  29. ^ Germany, Scientology and America, Washington Post, February 1, 1997
  30. ^ a b c Frantz, Douglas (1997-03-09). Scientology's Puzzling Journey From Tax Rebel to Tax Exempt. New York Times. Retrieved on 2007-11-12.
  31. ^ U.S. Department of State – International Religious Freedom Report 2005: Germany
  32. ^ U.S. Department of State – International Religious Freedom Report 2006: Germany
  33. ^ U.S. Department of State – International Religious Freedom Report 2007: Germany
  34. ^ Discrimination on the Basis of Religion and Belief in Western Europe
  35. ^ Tank, Ron; Reuters (1997-01-30). U.S. report backs Scientologists in dispute with Germany. CNN. Retrieved on 2007-11-12.
  36. ^ Summary record of the first part (public) of the 1553rd meeting : Germany. 23/01/97. CCPR/C/SR.1553. (Summary Record). Office of the United Nations High Commissioner for Human Rights, Geneva.
  37. ^ Scientology-Organisation
  38. ^ Switzerland: Scientology Spying by a German Official Spurs Jail Term
  39. ^ Berlin Administrative Court Rules Against the Use of Undercover Agents Posing as Scientologists
  40. ^ Stark, Holger; Rosenbach, Marcel (2007-03-27). Scientology's New European Offensive: The March of the 'Orgs'. Der Spiegel. Retrieved on 2007-11-12.
  41. ^ a b Scientology – Zweifel an Verbotsplänen, article in Tagesspiegel, 2007-12-8 (German)
  42. ^ Sammlung der zur Veröffentlichung freigegebenen Beschlüsse der 185. Sitzung der Ständigen Konferenz der Innenminister und -senatoren der Länder am 7. Dezember 2007 in Berlin (German)
  43. ^ Innenminister fordern Verbot von Scientology, article in Die Welt, 2007-12-8 (German)
  44. ^ Lack of Evidence: Agencies Warn Scientology Ban Doomed to Fail. Der Spiegel (2007-12-10). Retrieved on 2007-12-18.
  45. ^ "Attiki Prefecture vs KEPHE," Case Number 7380/1996, Athenian Court of First Instance
  46. ^ Appeal for "Attaki Prefecture vs KEPHE," Case Number 10493/1997, Athenian Court of Appeal
  47. ^ Morgan, Lucy (1999-03-29). Abroad: Critics public and private keep pressure on Scientology. St. Petersburg Times. Retrieved on 2007-11-27.
  48. ^ U.S. Department of State – 2003 Report on International Religious Freedom: Greece
  49. ^ a b c d U.S. Department of State – 2004 Report on International Religious Freedom: Greece
  50. ^ Boyle, Kevin & Sheen, Juliet (1997), Freedom of Religion and Belief: A World Report, Routledge, ISBN 0415159776, <http://books.google.com/books?id=8dHujF-4QuQC&pg=PA105&dq=Scientology+religion+canada&sig=ZW2kw7VCh8SkPk3WIg-kNJ9qYPE#PPP1,M1> .
  51. ^ Tom Lyons: Troubled Scientology Church in Ireland is now €1m in red, The Irish Independent, 28 June 2006
  52. ^ http://www.cesnur.org/testi/scient_oct2000.htm Scientology Wins Mother of All Court Cases
  53. ^ The Italian Supreme Court Decision on Scientology
  54. ^ a b c d The Court of Appeals of Milan Decision
  55. ^ Italian Supreme Court decision
  56. ^ U.S. Department of State – 2005 Report on International Religious Freedom: Kyrgyzstan
  57. ^ Church of Scientology International Presentation on Religious Freedom in Russia
  58. ^ ECHR, Church of Scientology Moscow v. Russia, application no. 18147/02, 5 April 2007
  59. ^ IOL, April 5, 2007
  60. ^ Associated Press. "Russian court shuts down Scientology center in St. Petersburg: prosecutors", International Herald Tribune, 2007-07-12. Retrieved on 2007-07-16. 
  61. ^ Scientology: A Religion in South Africa by David Chidester, University of Cape Town, South Africa
  62. ^ SA Church of Scientology gets tax exemption
  63. ^ a b Spanish court rules Scientology can be listed as a religion (November 1, 2007).
  64. ^ U.S. Department of State – International Religious Freedom Report 2006: Spain
  65. ^ U.S. Department of State – 2004 Report on International Religious Freedom: Switzerland
  66. ^ a b c U.S. Department of State – 2007 Report on International Religious Freedom: United Kingdom
  67. ^ a b Decision of the Charity Commissoners for England and Wales. Charity Commission (1999-11-17). Retrieved on 2006-07-06. (PDF)
  68. ^ Harry Wallop: Scientology tax victory could cost Revenue millions, Daily Telegraph, 11 Aug. 2006

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aa - ab - af - ak - als - am - an - ang - ar - arc - as - ast - av - ay - az - ba - bar - bat_smg - bcl - be - be_x_old - bg - bh - bi - bm - bn - bo - bpy - br - bs - bug - bxr - ca - cbk_zam - cdo - ce - ceb - ch - cho - chr - chy - co - cr - crh - cs - csb - cu - cv - cy - da - de - diq - dsb - dv - dz - ee - el - eml - eo - es - et - eu - ext - fa - ff - fi - fiu_vro - fj - fo - fr - frp - fur - fy - ga - gan - gd - gl - glk - gn - got - gu - gv - ha - hak - haw - he - hi - hif - ho - hr - hsb - ht - hu - hy - hz - ia - id - ie - ig - ii - ik - ilo - io - is - it - iu - ja - jbo - jv - ka - kaa - kab - kg - ki - kj - kk - kl - km - kn - ko - kr - ks - ksh - ku - kv - kw - ky - la - lad - lb - lbe - lg - li - lij - lmo - ln - lo - lt - lv - map_bms - mdf - mg - mh - mi - mk - ml - mn - mo - mr - mt - mus - my - myv - mzn - na - nah - nap - nds - nds_nl - ne - new - ng - nl - nn - no - nov - nrm - nv - ny - oc - om - or - os - pa - pag - pam - pap - pdc - pi - pih - pl - pms - ps - pt - qu - quality - rm - rmy - rn - ro - roa_rup - roa_tara - ru - rw - sa - sah - sc - scn - sco - sd - se - sg - sh - si - simple - sk - sl - sm - sn - so - sr - srn - ss - st - stq - su - sv - sw - szl - ta - te - tet - tg - th - ti - tk - tl - tlh - tn - to - tpi - tr - ts - tt - tum - tw - ty - udm - ug - uk - ur - uz - ve - vec - vi - vls - vo - wa - war - wo - wuu - xal - xh - yi - yo - za - zea - zh - zh_classical - zh_min_nan - zh_yue - zu

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aa - ab - af - ak - als - am - an - ang - ar - arc - as - ast - av - ay - az - ba - bar - bat_smg - bcl - be - be_x_old - bg - bh - bi - bm - bn - bo - bpy - br - bs - bug - bxr - ca - cbk_zam - cdo - ce - ceb - ch - cho - chr - chy - co - cr - crh - cs - csb - cu - cv - cy - da - de - diq - dsb - dv - dz - ee - el - eml - en - eo - es - et - eu - ext - fa - ff - fi - fiu_vro - fj - fo - fr - frp - fur - fy - ga - gan - gd - gl - glk - gn - got - gu - gv - ha - hak - haw - he - hi - hif - ho - hr - hsb - ht - hu - hy - hz - ia - id - ie - ig - ii - ik - ilo - io - is - it - iu - ja - jbo - jv - ka - kaa - kab - kg - ki - kj - kk - kl - km - kn - ko - kr - ks - ksh - ku - kv - kw - ky - la - lad - lb - lbe - lg - li - lij - lmo - ln - lo - lt - lv - map_bms - mdf - mg - mh - mi - mk - ml - mn - mo - mr - mt - mus - my - myv - mzn - na - nah - nap - nds - nds_nl - ne - new - ng - nl - nn - no - nov - nrm - nv - ny - oc - om - or - os - pa - pag - pam - pap - pdc - pi - pih - pl - pms - ps - pt - qu - quality - rm - rmy - rn - ro - roa_rup - roa_tara - ru - rw - sa - sah - sc - scn - sco - sd - se - sg - sh - si - simple - sk - sl - sm - sn - so - sr - srn - ss - st - stq - su - sv - sw - szl - ta - te - tet - tg - th - ti - tk - tl - tlh - tn - to - tpi - tr - ts - tt - tum - tw - ty - udm - ug - uk - ur - uz - ve - vec - vi - vls - vo - wa - war - wo - wuu - xal - xh - yi - yo - za - zea - zh - zh_classical - zh_min_nan - zh_yue - zu