Continued

In August of 1995, in a case concerning the Church of Scientology of Vienna, Austria, the Independent Administrative Senate concluded that Scientology is a religion and not a trade or business, that Scientology auditing is a religious activity, and that the religious services in question were conducted solely for religious purposes and not for profit. The Court specifically recognized that Scientology’s fixed donation system simply is the Church’s method of raising funds and that this “financial sacrifice” by Scientologists was less stringent than the sacrifices exacted by some other religions from their members.

On 7 January 1993, the Regional Court in Munich, Germany, found that Scientology is a religious belief that cannot be scientifically assessed and that Scientology services are of a religious nature.

On 30 January 1985, in In Re Karl-Friedrich Munz, the Stuttgart, Germany, District Court ruled:

[The Church of Scientology’s] purpose in this world is considered to help man in his striving for spiritual freedom and to completely free him from problems and burdens to reach total freedom in order to recognize himself as a spiritual being and experience the existence of a Supreme Being.

On October 27, 1983, the High Court of Australia, in Church of the New Faith v. The Commissioner for Payroll Tax, found:

The conclusion that it [the Church of Scientology] is a religious institution entitled to the tax exemption is irresistible.

After reviewing the judicial precedents concerning the religiosity of Scientology, the United States Eleventh Circuit Court of Appeals in Church of Scientology Flag Services Organization v. City of Clearwater, September 30, 1993, stated:

The history, organization, doctrine and practices of Scientology have been thoroughly recounted in numerous judicial decisions. We need not reiterate this background because the district court found that no genuine factual issues existed to dispute Scientology’s claim of being a bona fide religion.

The Registration document from the Court of the City Capital in Hungary, dated 17 July 1991, notes that Scientology is a recognized and registered religious organization. In a letter dated 18 June 1986, the Danish Value Added Tax Board ruled that Scientology is a religion and exempt from VAT.

In a decision by the United States Oregon Court of Appeals on May 3, 1982, in Christofferson v. Church of Scientology of Portland, the court stated:

We have found that it is established in this case that the mission is a religious organization and that Scientology is a religion... These facts may be highly persuasive evidence of the contention that the courses and auditing plaintiff received were religious in nature and that the statements made regarding their nature and efficacy were religious statements.

On January 19, 1983, in Founding Church of Scientology of DC v. Director, Federal Bureau of Investigation, the United States District Court, District of Columbia, ruled:

The Church of Scientology must be treated the same as any established religion or denominational sect within the United States, Catholic, Protestant or other.

On February 27, 1984, the United States District Court, Central District of California, in Peterson v. Church of California, ruled:

This court finds that the Church of Scientology is a religion within the meaning of the First Amendment. The beliefs and ideas of Scientology address ultimate concerns--the nature of the person and the individual’s relationship to the universe. The theories of Scientology involve a comprehensive belief system. Additional indicia of the religious status of Scientology include the following: a) Scientology has ordained ministers and ceremonial functions; b) it is incorporated as a tax-exempt religious organization; and c) it characterizes itself as a church.