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1999-12-16 - Supreme Court, n. 15735

State support · Italy · Tax exemption

Church of Scientology’s activities are subject to taxation

Key facts of the case - Two leaders of Scientology are accused of not having declared the incomes of Narconon, the association linked to the Church of Scientology in charge of drug-addicted.

Main reasoning of the court - The Court considered that the activity carried out by Narconon, being a “worship paying activity”, generates some incomes and is consequently subject to taxation.