Cookies Policy

This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies.

I accept this policy

Find out more here

Association les Témoins de Jéhovah versus France

The Jurisprudence of the European Court of Human Rights on Religious Activities and Taxation Issues

No metrics data to plot.
The attempt to load metrics for this article has failed.
The attempt to plot a graph for these metrics has failed.
The full text of this article is not currently available.

Brill’s MyBook program is exclusively available on BrillOnline Books and Journals. Students and scholars affiliated with an institution that has purchased a Brill E-Book on the BrillOnline platform automatically have access to the MyBook option for the title(s) acquired by the Library. Brill MyBook is a print-on-demand paperback copy which is sold at a favorably uniform low price.

Access this article

+ Tax (if applicable)
Add to Favorites
You must be logged in to use this functionality

image of Religion & Human Rights

According to the jurisprudence of the judicial bodies of the Council of Europe, association and financial laws has considerable influence on the fiscal status of religious activities. To a certain extent, it conditions the choice of statutes and juridical structures by religious institutions.

At the national level, the tax system in consequence submits the activities in question to particular regulations which have led many religious institutions to opt for elaborate fiscal and legal arrangements, compartmentalized into distinct sectors or into separate structures. Such is the case with the activities of the religious economy sector: publishing, agricultural and vinicultural production, tourism services which require recourse to complex legal and fiscal organizational schemas.

A series of examples related to the taxation of religious bodies can demonstrate the extent of some contradictions:

– differences of treatment by the national Administrations in refusing tax exemptions or denying religious status to certain movements;

– recourse to fiscal controls or audits as a “tactical weapon”.

In many countries the debate continues today due to changes in the financial regulations affecting religious activities and discriminatory applications of the principle of equality of religions before the law. This debate is based on the never-ending questions about criteria relying on the historical presence, representative nature and social utility of religions, issues that have been the object of legal distinctions.

Affiliations: 1: Lawyer, at Paris Court of Appeals—France, Advisory Panel of Experts on Religious Freedom or Belief (OSCE),


Full text loading...


Data & Media loading...

Article metrics loading...



Can't access your account?
  • Tools

  • Add to Favorites
  • Printable version
  • Email this page
  • Subscribe to ToC alert
  • Get permissions
  • Recommend to your library

    You must fill out fields marked with: *

    Librarian details
    Your details
    Why are you recommending this title?
    Select reason:
    Religion & Human Rights — Recommend this title to your library
  • Export citations
  • Key

  • Full access
  • Open Access
  • Partial/No accessInformation