11.9 Conclusion

This study has provided insight into the tax and legal aspects of the charity category of religion, spirituality and philosophy of life. It has emerged, for example, that various incentives are closely related to the legal form of a church society, which in practice is mainly used by traditional Jewish and Christian religious communities. Other incentives that are only open to rslis have historically grown this way. Since society has become much more pluralistic, and rslis with a legal form other than that of church society, as well as other anbis, fulfil a similar function in society, it makes sense to extend these incentives to all anbis. In this way, the legislator can remove an unjustified inequality.

This quest for the holy grail has brought us closer to the highest goal to which lawyers aspire: sound laws, regulations and case law that comply with fundamental legal principles and fundamental rights.