Samenvatting

In August 2016 the Dutch Supreme Court (Hoge Raad) ruled that Scientology could not be recognised as a civil society organisation that can benefit from tax exemptions for donations (the so called: ANBI-status). The majority of the activities of Scientology consist of courses of auditing and training at high rates with the purpose of creating large financial buffers for Scientology. The Supreme Court agrees with the Court of Appeal, which adopted a comparative method using commercial rates, that these specific activities do not serve the general interest, but serve the individual interest of Scientology.