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The Right to Freedom and Religious Final EditioD T h e Right to F r e e d o m and Religious Survey with Recom Bteadations 2 1 March 1999 TABLE OF CONTENTS Page 1. Introduction 7 2. Intemationai Human Rights Instraments 9 3. Defínition of Tenns 14 3.1 “Religion” 14 3.2 “Practice of Religion” 15 3.3 “Tolerance” and “Freedom” 16 4. The Legal Status of Religious Associations 17 4.1 TheRightto Association 17 4.2 Definition of a Church 17 5. The Right to Freedom of Religion and Religious Associations in the CBSS Member States 18 5.1 DENMARK 19 5.1.1 The Rightto Freedom ofReligion and the Relationship between Státe ánd Church 19 5.1.1.1 State and Church 19 5.1.1.2 Freedom of Religion 20 5.L2 Rules for Registration of Religious Associations on Státe (Federal) and/or Local Level 21 5.1.3 The Legal Status of Religious Associations 23 5.1.4 Authorisation to Perform Marriage of Civil Validity 23 5.1.5 Financing by the State of the Activities of Religious Associations 24 5.1.6 Tax regulation 24 5.2ESTONIA 26 5.2.1 The Right to Freedom ofReligion and the Relationship between State and Church. 26 5.2.1.1 State and Church 26 5.2.1.2 Freedom of Religion 26 5.2.2 Rules for Registration of Religious Associations on State (Federal) and/or Local Level 27 5.2.2.1 Defínitions of a Church, a Congregation and a Religious Association 27 3 5.2.2,2 Registration of Religious Associations 27 5.2.3 The Legal Status of Religious Associations 28 5.2.4 Authorisation to Perform Marriage of Civii Validity 28 5.2.5 F inancing by the State of the Activiiies of Religious Associations 28 5.2.6 Tax regulation 28 5.3FINLAND 29 5.3.1 The Right to Freedom ofReligion and the Relationship between State and Church 29 5.3.1.1 State and Church 29 5.3.1.2 Freedom of Religion 30 5.3.2 Rulesför Registration ofReligious Associations on State (Federal) and/or Local Level 31 5.3.3 The Legal Status ofReligious Associations 32 5.3.4 Authorisation to Perform Marriage of Civíl Validity 32 5.3.5 Financing by the State of the Activities of Religious Associations 32 5.3.6 Tax Regulations 33 5.4 GÉRMANY 34 5.4il the Right to Freedom of Religion and the Relátionship between State and Church 34 5.4.1.1 State and Church 34 5.4.1.2Freedom ofReligion 36 5.4.2 Rules for Registration of Religious Associations on State (Federal) and/ór Local Level 36 5.4.3 TheLegal Status of Religious Associations 37 5.4.4 Authorisation to Perform Marriage of Civil Validity 38 5.4.5 Financing of Churches 38 5.46 TaxReguIations 39 5.5 ICELANÐ 40 5.5.1 The Right to Freedom of Religion and the Relationship between State and Church 40 5.5.1.1 State and Church 40 5.5.L2FreedomofReligion 40 5.52 Rules for Registration of Religious Associations on State (F ederal) and/or Locai Level 41 5.5.3 The Legal Status of Religious Associations 42 5.5.4 Authorisation to Perform Maixiage of Civil Validity 42 5.5.5 FinancingofReligious Associations 42 5.5.6 Tax Regulation 42 5.6 LATVIA 43 5.6.1 The Right to Freedom of Religion and the Relationship between State and Church 43 5.6.1.1 State and Church 43 5.6.12 Freedom of Religion 45 5.6.2 Rules for Registratiön of Religious Associations on State (Federal) and/or Local Level 46 5.6.2.1 Defínitions ofReligious Associations, Groups and Organisations 46 5.6.2.2 Registration of Religious Organisations 46 5.6.2.3 The Consultative Council for Religious Affairs of the Ministry of Justice 48 5.6.2.4 Transitional Provisions 49 5.6.3 The Legal Status ofReligious Associations 49 5.6.3.1 Rights and Conditions of Activity 49 ( 5.63.2 Termination of Activity 51 5.6.4 Authorisatiön to Perform Marriage of Civil Validity 51 5.6.5 Financing by the State of the Activities of Religious Associations 51 5.6.6 Tax Regulation 52 5.7 LITHUANIA 53 5.7.1 The Right to Freedom of Religion and the Relationship between State and Church 53 5.7.1.1 State and Church 53 5.7.1.2 Freedom ofReligion 54 5.12 Rules for Registration of Religious Associations on State (Federal) and/or Local Level 56 5.7.2.1 Definitions öf Religious Associations, Groups and Organisations 56 5.7.2.2 Recognition and Registration of Religious Associations 56 5.7.2.3 Transitional Provisions 57 v 5.7.3 The Legal Status of Religious Associations 58 5.7.3.1 Rights and Conditions of Activity 58 5.7.3.2 Termination of Activity 59 5.7.4 Authorisation to Perform Marriage of Civil Validity 59 5.7.5 Financing by the State of the Activities of Religious Associations 59 5.7.6 TaxRegulation 60 5.8 NORWAY 61 5.8.1 The Right to Freedom of Religion and the Relationship between State and Church 61 5.8.1.1 State and Church 61 5.8.12 Freedöm of Religion 62 5 5.8.2 Rules for Registration of Religious Associations on State (Federal) and/or Local Level 63 5.8.3 The Légal Status of Reiigious Associations 64 5.8.4 Authorisation to Perform Marriage of Givil Vaiidity 65 5.8.5 Public Financing of the Activities of Religious Associations 65 5.8.6 Tax regulation 66 5.9POLAND 67 5.9.1 TheRighttoFreedomofReligion and the Relationship between State and Church 67 5.9.1.1 State and Church 67 5.9.1.2Freedom ofReligion 69 5.9.2 Rules for Registration of Religious Associations on State (Federal) and/or Local Level 70 5.9.3 The Legal Status of Religious Associations 71 5.9.3.1 Rights and Conditions of Activity 71 5.9.4 Authorisation to Perform Marriage of Civil Validity 71 5.9.5 Financing by the State of the Activities of.Religious Associations 72 5.9.6 Tax Regulation 72 5J0RUSSIA 73 5.10.1 The Right to Freedom ofReligion and the Relationship between State and Church 73 5.10.1.1 State and Church 73 5.10.1.2 Freedom of Religion 75 5.10.2 Rules for Registration of Religious Assoctations on State (Federal) and/or Local Level 76 5.10.2.1 Defínitions of Religious Associations (Groups and Organisations) 76 5.10.2.2 Registration of Religious Organisations 77 5.10.2.3 Transitional Provisions 79 5.10.2.4 Foreign Reiigious Organisations 80 5.10.3 The Legal Status of Religious Associations 80 5.10.3.1 Rights and Conditions of Activity 80 5.10.3.2 Prohibition of Activity 81 5.10.3.3 Control of the Implementation of the “Law on Freedom of Conscience and on Religious Associations” 82 5.10.4 Authorisatiön to Perfoim Marriages of Civii Validity 82 5.10.5 Financing by the State of the Activities of Religious Associations 82 5.10.6 Tax Regulation 82 5.11 SWEDEN 83 6 5.11.1 The Right to Freedom of Religion and the Relationship between State and Church 83 5.11.1.1 State and Church 83 5.11.1.2 Freedom of Religion 85 5.11.2 Ruies for Registration of Religious Associations on State (Federal) and/or Local Level 86 5.11.2.1 Definitions ofReligious Associations, Groups and Organisations 86 5.11.2.2 Registration of Religious Associations 87 5.11.3 The Legal Status of Religious Associations 88 5.11.3.1 Rights and Conditions of Activity 88 5.11.3.2 Termination of Activity 89 5.1 i .4 Authorisation to Perform Marriage of Civil Validitý 89 5.11.5 F inancing by the State of the Activities of Religious Entities 89 5.11.6 Tax Regulation 90 6. CONCLUSION AND RECOMMENDAHONS 91 6.1 State and Church 91 6.2 Ruíes for Régistration of Religious Associations on State (Federal) and/or Local Level 96 6.2.1 Findings ofthe Survey 96 6.2.2 Conclusions and Recommendations 98 6.3 The Legal Status of Réligious Associations - Cóntrol of Intemal Rules by Public Aiithorities 101 6.3.1 Findings ofthe Survey 101 6.3.2 Conclusions and Recommendations 102 6.4 Authorisation to Perförm Marriage of Civil Validity 102 6.4.1 Findings ofthe Survey 102 6.4.2 Coriclusions ánd Recommendations 103 6.5 Public Financing ofthe Activities of Réligiöus Associations and Tax Regulation 103 6.5.1 Findings ofthe Survey 103 6.5.2 Conciusions and Recommendations 105 Annex 1: General Corament No. 22 of the UN Human Rights Committee to Article 18 of the Intemational Covenant on Civil and Poiiticai Rights, 20 July 1993 106 1. Introduction Working on my survey on “The Right of Freedom of Association”, which was completed in November 1997,1 realised that freedom of religion in general, and freedom of religious associations in particular, cpnstitute special problems in several member states. I therefore decided to study these issues in more detail in a separáte survey. The right to freedom of thought, conscience and religion is one of the fimdamental human rights enshrined in many intemational human rights documents. As stated by the European Court of HumanRights “it is one of the foundatipns of a ‘democratic society’ ... It is, in its religious dimensiön, one of the most vital elements which makes up the ídentity of believers and their conception of life, but it is also a þrecious asset for atheists, agnostics, sceptics and the unconcemed.
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