Continued

To obtain these determinations, each Scientology Church and organization was required to fulfill stringent requirements demonstrating their religious purpose and charitable nature. These exemption rulings were made only after the most comprehensive examination of an exemption application in United States history. The exemption letters resulted from an administrative proceeding in which the IRS had unrestricted access to records reflecting the policies, structure, operations, and finances of every Scientology Church and organization both in the United States and around the world. The Church’s documentary support for the rulings extends over twelve linear feet, and encompasses tens of thousands of pages, all of which is in the public record in Washington, D.C. Every financial record of all the churches and other organizations was made available for IRS review. IRS personnel were given carte blanche to examine any and all records at their discretion.

Germany cannot simply ignore unequivocal international precedent, including German decisions, and refuse to recognize the religion’s bona fides in order to justify violations of fundamental human rights mandated by international law. The Federal Republic of Germany’s actions evidence intrusive state interference in religious affairs, effectively vitiates the principle of equality of denominations, destroys religious freedom, and deprives tens of thousands of German citizens of legally acquired and exercised rights. Such conduct is rejected by the conscience of the world and the law.