© Koninklijke Brill NV, Leiden, 2008 DOI: 10.1163/187103208X347394 Religion and Human Rights 3 (2008) 185–190 www.brill.nl/rhrs Religion Human Rights Case Note Association les Témoins de Jéhovah versus France Th e Jurisprudence of the European Court of Human Rights on Religious Activities and Taxation Issues Alain Garay Lawyer, at Paris Court of Appeals—France Advisory Panel of Experts on Religious Freedom or Belief (OSCE) www.garay-avocat.com Geneva, 21–22 June 2008 Abstract According to the jurisprudence of the judicial bodies of the Council of Europe, association and ﬁ nancial laws has considerable inﬂ uence on the ﬁ scal status of religious activities. 1 To a certain extent, it conditions the choice of statutes and juridical structures by religious institutions. 2 At the national level, the tax system in consequence submits the activities in question to particular regula- tions which have led many religious institutions to opt for elaborate ﬁ scal and legal arrangements, com- partmentalized 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 ﬁ scal organizational schemas. A series of examples related to the taxation of religious
Religion and Human Rights – Brill
Published: Jan 1, 2008
It’s your single place to instantly
discover and read the research
that matters to you.
Enjoy affordable access to
over 12 million articles from more than
10,000 peer-reviewed journals.
All for just $49/month
Read as many articles as you need. Full articles with original layout, charts and figures. Read online, from anywhere.
Keep up with your field with Personalized Recommendations and Follow Journals to get automatic updates.
It’s easy to organize your research with our built-in tools.
Read from thousands of the leading scholarly journals from SpringerNature, Elsevier, Wiley-Blackwell, Oxford University Press and more.
All the latest content is available, no embargo periods.
“Hi guys, I cannot tell you how much I love this resource. Incredible. I really believe you've hit the nail on the head with this site in regards to solving the research-purchase issue.”Daniel C.
“Whoa! It’s like Spotify but for academic articles.”@Phil_Robichaud
“I must say, @deepdyve is a fabulous solution to the independent researcher's problem of #access to #information.”@deepthiw
“My last article couldn't be possible without the platform @deepdyve that makes journal papers cheaper.”@JoseServera