TAXATION

arbitrary suspension of own powers by Inland Revenue unconstitutional -1980, 64/65, 40
church cafe / shop attracts rating exemption (case) - 2010, 165, 217
businesses must file VAT returns online apart from exemption for religious reasons (not upheld in this case) - 2015, 174, 138
charitable status, tax relief for, affected by new requirement of public benefit test for religious charities - 2016, 177, 157
Church of Jesus Christ of Latter-Day Saints, premises of, not exempt from rates as are not open to public (case) - 2008, 161, 130; appeal to Strasbourg (ECHR) - 2011, 167, 106
community charge, arguments for non payment - 1990, 106/107, 5
comparative review of EU, UK & US on limits to tax deduction for company interest payments - 2014, 172, 42
estate duty, exemption for gifts in consideration of marriage - 1972, 36, 115
illegitimacy, advantages of - 1982, 74/75,
inheritance tax, sisters living together having to pay this on the death of one, rights not infringed by being treated differently to married/civil partners (case) - 2008, 161, 147
Mormon case over whether temple is 'public' worship for tax reasons - 2016, 177, 157
Mormon temple not eligible for total exemption from business rates as public not allowed access (ECHR) - 2014, 172, 82
principles of interpretation of statutes - 1972, 36, 113
retreat centre owned & run by C of E minister; not State regulated as Church of England Measures are not public general act so not VAT exempt (case) - 2022, 188, 99
Seventh-Day Adventists ruled exempt from online VAT returns due to religious objection to computers - despite not being mandated by Church (case) - 2014, 172, 76
tax incentives for charitable giving: problems in regulating across EU - 2010, 165, 194
tithes survived Protestant reformation until 19th century - 2019, 179, 117
United Grand Lodge lost appeal for VAT exemption on supplies to members in return for subscriptions as no religious or major qualifying aim (case) - 2014, 172, 103
VAT regulations & Article 9 give exemptions to online filing on religious / belief grounds; appeal here dismissed as can use phone (case) - 2016, 176, 89; 2016, 177, 217
zero VAT rate scrapped on alterations to listed buildings - and debate - 2012, 168, 94
Australia
court ruled Church of Scientology is religious institution so exempt from payroll tax - 2017, 178, 57
Austria
Jehovah's Witnesses rights violated by preventing them employing a foreign minister and having to pay tax on a donation due to lack of State recognition (ECHR) - 2013, 170, 126
Belgium
Jehovah's Witnesses: removal of property tax exemptions from non-recognised religions caused violation of rights; risk of arbitrariness & lack of legal certainty (ECHR) - 2022, 189, 188
Canada
Tai Chi institution's exemption from taxes as a religious institution, passed but then rejected on appeal as no acts of worship take place (case) - 2022, 188, 84
France
Jehovah's Witness association hit by retrospective, unforeseeable tax bill which reduced current operations, against Article 9 (ECHR) - 2011, 167, 99; France must reimburse & pay costs - 2012, 169, 262
Italy
financing of faith communities in Italy: problems with benefice system & move to income from taxation & donation - 2010, 165, 159
income tax percentage to be given to Churches can be legally set by individual EU states (case) - 2010, 165, 236
municipal tax exemption (to churches), European Commission investigate if is illegal state aid - 2010, 165, 159
Germany
Church tax: court holds that government had legitimately justified their interference with Article 9 rights (ECHR) - 2017, 178, 138
Church tax, process of opting out & implications for Catholics - 2016, 177, 146
Church tax, opposition / conscientious objection to - 2016, 177, 146
taxpayer must state membership (or not) of those churches authorised to levy tax, doesn't violate his rights, protects from unauthorised deductions (ECHR) - 2011, 166, 103
Latin America
tax exemptions for religious bodies in Latin America - 2009, 162, 62
Spain
Catholic Church's exemption from property taxes on buildings used for non-religious purposes could be illegal State Aid in EU law (case) - 2017, 179, 230

Published by:

The Edmund Plowden Trust