11.4 Influence of international human rights, national fundamental rights and constitutional principles on tax treatment of rsl

In chapter 4, I examined the influence of international human rights, national fundamental rights and constitutional principles on the tax treatment of rsl.

Three fundamental principles, the separation of Church and State, the principle of the neutrality of the State and the principle of freedom of religion and belief, require the State to take a neutral stance on rsl. This means that the State must provide an objective and reasonable justification for unequal treatment of equal cases. These three principles do not constitute an obstacle to granting tax relief to rslis.

Freedom of religion and belief, freedom of association, the right to privacy and the right to enjoy these freedoms without discrimination play an important role as fundamental rights for rslis, such as in the eligibility for certain privileges, including tax incentives. Thus, on the basis of these international and national fundamental rights, rsl communities enjoy freedom of organisation, have the right to legal personality and can choose the legal form that is best for them. The choice of legal form plays a role in the anbi regulation. A difference in treatment, including tax treatment, must be based on objective and reasonable grounds.