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The Church of Scientology pursues an extensive public relations campaign for state recognition of Scientology as a religion and cites numerous scholarly sources supporting its position. The level of recognition Scientology has been able to obtain varies significantly from country to country.

The Church of Scientology has been recognized as a religion in its home country, the United States, and has received full recognition in various other countries such as Italy, Taiwan, South Africa, Australia, Sweden, New Zealand, Portugal and Spain; 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.

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" for purposes of payroll taxes. 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.

Wilson and Deane said:

Regardless of whether the members of the applicant are gullible or misled or whether the practices of Scientology are harmful or objectionable, the evidence, in our view, establishes that Scientology must, for relevant purposes, be accepted as "a religion" in Victoria. That does not, of course, mean either that the practices of the applicant or its rules are beyond the control of the law of the State or that the applicant or its members are beyond its taxing powers.

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.

However, Scientology does not have the status of a religious confessional community in Austria. 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. In May 2006, Scientology applied for this status, but later withdrew its application. According to the U.S. Department of State, the Church of Scientology has reported that individual Scientologists in Austria have experienced discrimination in hiring.

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. The article alleged that "new" religions such as Scientology, Kabbalah and Buddhism were syncretic and did not teach their followers "anything good."

Belgium

Main article: Scientology in Belgium

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

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. It was reported that an administrative court would decide if charges would be pressed. It was expected that the court's decision would be announced within a few months.

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."

The Prosecution Service has indicated an intent to have the Church of Scientology classified as a criminal organization as per Belgian law. 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."

As of April 2008, the Church of Scientology was being investigated for forgery and swindling. In order to recruit new adepts it was said to have published false job offers. On 10 April 2008, Belgian police searched the Scientology headquarters in Brussels.

Canada

In Canada, the Church of Scientology's ministers can perform marriages, and Scientologist public servants are allowed to take time off work for Scientologist holidays. However, the Church has failed to win status as a federally registered charity for tax purposes.

Denmark

In Denmark, the Church of Scientology is not officially approved as a religion. It first applied for approval in the early 1970s; two further unsuccessful applications followed in 1976 and 1982. In mid-1997, the Church of Scientology filed a fourth application, which was suspended at their own request in 2000. 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. Despite Scientology's unofficial status, the Church of Scientology maintains its European headquarters in Copenhagen.

France

Since 1995, France has classified the Scientology as a sect (or cult) as seen in the report of the National Assembly of France. On this basis, a hostile stance is generally taken against the organization. A 1999 government inquiry committee reporting on the financial aspect of sects recommended dissolving the Church of Scientology because of swindling, complicity of swindling, abuse of trust, and other nefarious activities. A government report in 2000 categorized the church as an "absolute sect" and recommended that all its activities be prohibited. The keeping of files containing personal information on all its members (and other practices), are seen to qualify the Church as a totalitarian sect, moreover "extremely dangerous". The report rejected U.S. criticism of the French government's hostility towards Scientology, saying that Washington's protection of sects was "exorbitant".

In 2005 the city of Paris passed an official resolution so that unlike in Marseille, Tom Cruise would never be made an honorary citizen, specifically because of his affiliation with Scientology.

The 2006 riots in France came in the midst of a parliamentary commission in charge of examining the influence of sects, particularly on youth, which started its hearings on July 12 2006 and was scheduled to be completed in December that year. The government sects watchdog (MIVILUDES) subsequently warned that sects were infiltrating the suburbs, increasingly offering aid as a cover for their activities, notably so in a Church of Scientology's communique that "appeared to be taking the credit for calming the situation in one of the riot-hit suburbs."

Against general public opinion and while he was Finance Minister, current president Sarkozy had received celebrity Scientologist Tom Cruise in Paris in 2004. He is now preparing to change the 1905 law that defines status for the non-profit associations, still against the essential French concept of separation between state and church, which will allow sects to receive money from the state.

On September 8, 2008 it was reported that Judge Jean-Christophe Hullin issued a ruling stating that Scientologists' Celebrity Center, bookstore, and seven Church leaders should be tried for fraud and "illegally practicing as pharmacists". The ruling is in regards to a complaint made in 1998 by a woman who said she was enrolled into the Church of Scientology by a group she met outside a metro station. The woman claims that she said she paid 140,000 francs for a illegally prescribed drugs, an e-meter, and books. There is a possibility that the organization could face expulsion from France .

Germany

The status of Scientology in Germany is unresolved. 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.

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.

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. The Upper Administrative Court in Hamburg explicitly asserted in 1994 that Scientology should be viewed as an ideological community. 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. 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.

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.

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

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 – and regularly expresses its concerns over infringement of Scientologsts' individual rights. In June 2000, the U.S. House of Representatives held hearings concerning Germany's actions towards American Products based on religion and Scientology.

Germany's handling of Scientology has also been called into question before open hearings of the United Nations Human Rights Committee. 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.

Since 1997, Scientology has been 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. In the city of Hamburg, the Scientology Task Force for the Hamburg Interior Authority also monitors the group. In April 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. In December 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.

On a Federal level, Scientology lost a complaint against continued surveillance by the federal Bundesamt für Verfassungsschutz because the court gave its opinion that there are indications that Scientology is pursuing anti-constitutional activities. In Berlin, the court prohibited the use of paid undercover agents. In Saarland, surveillance was stopped by the court as inappropriate because there is no local branch of Scientology and few members. As of 6 May 2008, the Church of Scientology in Germany dropped the legal battle to prevent surveillance of its activities by the Verfassungsschutz after the North Rhine-Westphalia Higher Administrative Court in Munster refused to hear an appeal on a ruling approving the intelligence services for monitoring the activities of the Church of Scientology. The Scientology organization has now added a declaration on human rights and democracy to its bylaws.

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. 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. 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. This view was echoed by the German intelligence agencies, who warned that a ban would be doomed to fail. In November 2008, Germany gave up on its attempt to ban Scientology, after finding insufficient evidence of illegal or unconstitutional activity. However, monitoring of Scientology's activities by the German intelligence services continues.

Greece

In the case "Attiki Prefecture vs KEPHE," the practice of Scientology was ordered ended in Greece. An appeal to the Athenian Court of Appeals ended with a reaffirmation of the verdict. 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. 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. 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. There is no formal mechanism in Greece to gain recognition as a known religion. 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. 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.

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.

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.

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. The Appeals Court of Milan twice refused to recognize Scientology as a religion, but its decisions were overturned by the Italian Supreme Court. The Italian Supreme Court gave exact guidelines to the Appeals Court of Milan to follow. 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. A criminal association amongst the present defendant does not exist.

With that, the Appeals Court of Milan exonerated the defendants of all charges. 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."

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.

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.

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.

Portugal

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

Russia

Main article: Church of Scientology Moscow versus Russia

The Church has been subjected to considerable pressure from the state in Russia. 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.

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. A court in Samara came to a similar decision in November 2008, closing down the activities of the local center for practicing without a license.

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. In April 2000, Scientology ministers were granted the right to perform marriages, thus recognizing Scientology as a religion. In December 2007, South Africa granted a certificate to the Church recognizing it as as a "Public Benefit Organisation".

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.

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." 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.

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

Sweden

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

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.

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.

United Kingdom

The UK government does not classify the Church of Scientology as a religious institution. The Church's application for charity status in England and Wales was rejected in 1999, and the Church has not exercised its right of appeal. 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. The Ministry of Defence has confirmed that Scientology is "an officially recognised religion in the Royal Navy". 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.

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.

United States of America

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

After being recognized as a tax-exempt religious organization in 1957, Scientology's tax-exempt status was lost in a 1967 IRS audit. 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. These actions took place within a program code-named Operation Snow White. Eleven high-ranking Scientologists, including Hubbard's wife Mary Sue Hubbard, were sentenced to time in prison for acts surrounding this operation. Hubbard himself was named as an unindicted co-conspirator as investigators could not link him to the crimes.

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. 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.

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.

Since then, the U.S. Department of State has formally criticized several European countries, including Germany and France, for religious discrimination against Scientologists. 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.

See also

References

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  3. ^ "Scientology Marriage Officers Approved in South Africa". CESNUR. 2000-04-11. Retrieved 2007-07-21. {{cite web}}: Check date values in: |date= (help)
  4. ^ 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 2007-07-21. {{cite web}}: Check date values in: |date= (help)
  6. ^ "Scientology gets tax-exempt status". New Zealand Herald. 2002-12-27. Retrieved 2007-08-01. the IRD said the church was a charitable organisation dedicated to the advancement of religion {{cite web}}: Check date values in: |date= (help)
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  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. ^ U.S. Department of State – 2006 Report on International Religious Freedom: Austria
  12. ^ U.S. Department of State – 2007 Report on International Religious Freedom: Belarus
  13. Belgium Clamps Down on Scientology Church | The Brussels Journal
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  15. Scientology Faces Criminal Charges
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  17. ^ 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 2007-11-12. {{cite web}}: |author= has generic name (help); Check date values in: |date= (help)
  19. U.S. Department of State, Daily Press Briefing, September 4, 2007
  20. ^ comprehensive article on Scientology (in French) by Serge Faubert, 18 april 2008.
  21. ^ Jade Colbert, "'This is What Scientologists Actually Believe'", The Varsity, November 27 2007
  22. Robin Rix: "Was that a hate crime?", The Torontoist
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  24. National Assembly of France report No. 2468
  25. Appel du Jugement du Tribunal de Grande Instance de Lyon (Affaire : Patrick Vic) (in French). Tribunal's decision. 28 July 1997.
  26. Commission d'enquête sur les sectes (in French). June 29, 2006.
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  30. Reprise des travaux de la commission parlementaire. Commission d'enquête sur les sectes.
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  32. Sarkozy prépare une révision de la loi de 1905 (in French). Centre Roger Ikor, CCMM.
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  34. Scientology 'faces French trial' BBC News, 9 September 2008
  35. ABC News Scientology Facing Murky Future in France. "The Church of Scientology (...)could be banned in France if it loses".
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  37. German Law Journal
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  42. U.S. Department of State – International Religious Freedom Report 2005: Germany
  43. U.S. Department of State – International Religious Freedom Report 2006: Germany
  44. U.S. Department of State – International Religious Freedom Report 2007: Germany
  45. Discrimination on the Basis of Religion and Belief in Western Europe
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  47. 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.
  48. Report of the German federal Bundesamt für Verfassungsschutz intelligence agency
  49. Switzerland: Scientology Spying by a German Official Spurs Jail Term
  50. Berlin Administrative Court Rules Against the Use of Undercover Agents Posing as Scientologists
  51. Administrative court of Berlin, finding on 13. December 2001, file number: 27 A 260.98
  52. Upper administrative court of Saarland, finding on 27. April 2005, file number: 2 R 14/03
  53. AP via IHT
  54. Stark, Holger (2007-03-27). "Scientology's New European Offensive: The March of the 'Orgs'". Der Spiegel. Retrieved 2007-11-12. {{cite web}}: Check date values in: |date= (help); Unknown parameter |coauthors= ignored (|author= suggested) (help)
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  56. Sammlung der zur Veröffentlichung freigegebenen Beschlüsse der 185. Sitzung der Ständigen Konferenz der Innenminister und -senatoren der Länder am 7. Dezember 2007 in Berlin Template:Languageicon
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  58. "Lack of Evidence: Agencies Warn Scientology Ban Doomed to Fail". Der Spiegel. 2007-12-10. Retrieved 2007-12-18. {{cite web}}: Check date values in: |date= (help)
  59. ^ Germany drops attempt to ban Scientology (AP)
  60. "Attiki Prefecture vs KEPHE," Case Number 7380/1996, Athenian Court of First Instance
  61. Appeal for "Attaki Prefecture vs KEPHE," Case Number 10493/1997, Athenian Court of Appeal
  62. Morgan, Lucy (1999-03-29). "Abroad: Critics public and private keep pressure on Scientology". St. Petersburg Times. Retrieved 2007-11-27. {{cite web}}: Check date values in: |date= (help)
  63. U.S. Department of State – 2003 Report on International Religious Freedom: Greece
  64. ^ U.S. Department of State – 2004 Report on International Religious Freedom: Greece
  65. Boyle, Kevin; Sheen, Juliet (1997), Freedom of Religion and Belief: A World Report, Routledge, ISBN 0415159776.
  66. Tom Lyons: Troubled Scientology Church in Ireland is now €1m in red, The Irish Independent, 28 June 2006
  67. http://www.cesnur.org/testi/scient_oct2000.htm Scientology Wins Mother of All Court Cases
  68. The Italian Supreme Court Decision on Scientology
  69. ^ The Court of Appeals of Milan Decision
  70. Italian Supreme Court decision
  71. U.S. Department of State – 2005 Report on International Religious Freedom: Kyrgyzstan
  72. Church of Scientology International Presentation on Religious Freedom in Russia
  73. ECHR, Church of Scientology Moscow v. Russia, application no. 18147/02, 5 April 2007
  74. IOL, April 5, 2007
  75. Associated Press (2007-07-12). "Russian court shuts down Scientology center in St. Petersburg: prosecutors". International Herald Tribune. Retrieved 2007-07-16. {{cite news}}: Check date values in: |date= (help)
  76. Staff (November 20, 2008). "Hubbard Center closed up in Samara". Interfax. www.interfax-religion.com. Retrieved 2008-11-20.
  77. Scientology: A Religion in South Africa by David Chidester, University of Cape Town, South Africa
  78. SA Church of Scientology gets tax exemption
  79. ^ "Spanish court rules Scientology can be listed as a religion". November 1, 2007. {{cite web}}: Unknown parameter |pub= ignored (|publisher= suggested) (help)
  80. U.S. Department of State – International Religious Freedom Report 2006: Spain
  81. U.S. Department of State – 2004 Report on International Religious Freedom: Switzerland
  82. ^ U.S. Department of State – 2007 Report on International Religious Freedom: United Kingdom
  83. ^ "Decision of the Charity Commissoners for England and Wales" (PDF). Charity Commission. 1999-11-17. Retrieved 2006-07-06. {{cite web}}: Check date values in: |date= (help) (PDF)
  84. Harry Wallop: Scientology tax victory could cost Revenue millions, Daily Telegraph, 11 Aug. 2006

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