1. Mill, John Stuart, On Liberty, in Philosophy of Law 206, 216 (Feinberg, Joel & Gross, Hyman eds., 3d ed., Wadsworth Publg. Co. 1986)Google Scholar (referring, in the original, to the Mormon faith).

2. 143 Cong. Rec. E2287 (daily ed. Nov. 9, 1997). The House of Representatives rejected a motion to this effect by 318 votes to 101 on November 9, 1997. 143 Cong. Rec. H10509-H10528 (daily ed. Nov. 10, 1997); and Endbericht der Enquete-Kommission “Sogenannte Sekten und Psychogruppen:” Neue Religiose und Ideologische Gemeinschaften und Psychogruppen in der Bundesrepublik Deutschland 120 (Deutscher Bundestag 1998) (repr. in English, Final Report of the Enquete Commission on “So-called Sects and Psychogroups”: New Religious and Ideological Communities and Psychogroups in the Federal Republic of Germany (Deutscher Bundestag 1998)).

3. Browne, Michael, Should Germany Stop Worrying and Love the Octopus? Freedom of Religion and the Church of Scientology in Germany and the United States, 9 Ind. Intl. & Comp. L. Rev. 155, 155–156 (1998)Google Scholar; and Moseley, Emily A., Defining Religious Tolerance: German Policy Toward the Church of Scientology, 30 Vanderbilt J. Transnatl. L. 1129, 1135 (1997)Google Scholar.

4. Browne, supra n. 3, at 156; Kent, Stephen A., The French and German Versus American Debate Over ‘New Religions,’ Scientology, and Human Rights, 6 Marburg J. Relig. 1, 4, § 5.4 (01 2001) <http://www.uru-marburg.de/religionswissenschaft/journal/mjr/kent2.html> (accessed Sept. 27, 2003)Google Scholar; Masuch, Thorsten, Ist Scientology eine Religions- oder eine Weltanschauungsgemeinschaft?: Zur Reichweite des Schutzbereiches von Art. 4 GG, 9 Staatswissenschaften und Staatspraxis 623, 623 (1998)Google Scholar; Moseley, supra n. 3, at 1135–1136; Winter, Jörg, Scientology und neue Religionsgemeinschaften, 42 Zeitschrift für evangelisches Kirchenrecht ZevKR 372, 373 (1997)Google Scholar; and Zuck, Rüdiger, Scientology - na und, 1997 Neue Juristische Wochenschrift NJW 697, 698 (referring to an advertisement in the Intl. Herald Trib. (01 9, 1997))Google Scholar.

5. This qualification was made before the European Court of Human Rights in one case: Judgment of Apr. 7, 1997 (Beschwerde der Scientology Kirche Deutschland e.V. aus verfahrensrechtlichen Gründen unzulässig/ Scientology gegen Deutschland), Europäische Kommission für Menschenrechte EKMR, Straßburg, EuGRZ 24 (1997), 616, 618. See Browne, supra n. 3, at 156 n. 11.

6. Art. 1–19 GG

7. Browne, supra n. 3 and Moseley, supra n. 3. See Michalowski, Sabine & Woods, Lorna, German Constitutional Law: The Protection of Civil Liberties ch. 11 (Ashgate 1999)Google Scholar.

8. This word is not translated here, as it has been adopted into the English language. The translation adopted by Michalowski & Woods, supra n. 7, at 183, and Moseley, supra n. 3, at 1151, is “ideological.”

9. Art 4(1) GG (author's translation).

10. Some sources refer to unreported cases. See e.g. Endbericht der Enquete-Kommission, supra n. 2, at 126–127; ProfessorAbel's, Ralf B.informative series of Die Entwicklung der Rechtsprechung zu neueren Glaubensgemeinschaften, 49 NJW 91 (1996)Google Scholar, Die Entwicklung der Rechtsprechung zu neueren Glaubensgemeinschaften, 50 NJW 426 (1997), Die Entwicklung der Rechtsprechung zu neueren Glaubens- und Weltanschauungsgemeinschaften, 52 NJW 331 (1999), Die Entwicklung der Rechtsprechung zu neueren Glaubens- und Weltanschauungsgemeinschaften, 54 NJW 410 (2001), Die Entwicklung der Rechtsprechung zu neueren Glaubens- und Weltanschauungsgemeinschaften, 56 NJW 264 (2003), and the earlier book of which he was co-author, Rechtsprechung zu neuen Glaubensgemeinschaften: Ein systematischer Überblick (Verlag Norbert Potthoff 1991); Kopp, Ferdinand, Religionsgemeinschaften als wirtschaftliche Vereine i.S. von § 22 BGB?, 40 NJW 2497, 2497, 2499, 2502 n. 48 (1989)Google Scholar; Schöch, Heinz, Scientology ante portas?—Ein Beitrag zur Auslegung der §§ 53-55 StVollzG und zur Beurteilung einer pseudoreligiösen Organisation, in Grundfragen staatlichen Strafens: Festschrift für Heinz Müller-Dietz zum 70. Geburtstag § 4, 803, 810–814 (Britz, Guidoet al. eds., Verlag C.H. Beck 2001)Google Scholar; and Bavarian Ministry of the Interior website <http://www.stmi.bayern.de/infothek/scientology/urteile/index.htm> (German) (accessed Jan. 2, 2004). However, there is nothing to indicate that any of these cases is particularly important or that they all tend to be decided one way.

11. Masuch states, without referring to any statistics to support this view, that Scientology is the most frequent litigant of all the new religions.

12. In determining whether a case was won or lost, the decision of the highest appellate Court was taken as the decision in the case. Apart from that, the only real need for the exercise of judgment occurred in cases in which an appeal by the non-Scientology party to a higher Court was allowed and a less advantageous judgment (for Scientology) substituted, but one which was still more advantageous than Scientology would have received if its case had been dismissed by the lower Court entirely (and it had not appealed). The few cases in this category were still reckoned as wins for Scientology. See e.g. BVerwGE 105, 313; and BSGE 87, 208. Cases in which a compromise was reached before or after an appeal was heard, an appeal was abandoned in return for concessions, or a judgment was given by a lower Court on remittal from an appeal were classified as wins or losses according to the result in the highest Court to publish a judgment in the case.

BGHZ 78, 274 (a case at high appellate level involving the government's passing on of information about Scientology) was classified as a win owing to the decision of the highest appellate Court, even though, on remittal, a lower Court found against Scientology on the facts. Scholz, Rainer, “Neue Jugendreligionen” und Äuβerungsrecht, 13 Neue Zeitschrift für Verwaltungsrecht [NVwZ] 127, 129 (1994)Google Scholar.

13. That is, the federal appellate Courts of last resort (Federal Supreme Court, Federal Labour Court, Federal Social Court, Federal Finance Court etc.) other than the Federal Constitutional Court, to which appeals on constitutional issues can be taken from the other named federal Courts.

14. That is, the State appellate Courts (Oberlandesgerichte, Verwaltungsgerichtshöfe etc.).

15. From immediately after this table until the end of this article, the statement that Scientology won, lost, brought a case, etc., will be used even when a Scientologist, rather than a branch of the organization itself, was the plaintiff, appellant, etc. This is done simply for ease of expression.

16. There was, interestingly, no case in Germany on the law of confidence analogous to Hubbard v. Vosper [1972] 2 Q.B. 84 (Eng. C.A.).

17. VG Frankfurt, KirchE 18 (1980), 239.

18. Id. at 245 (author's translation).

19. Id. at 239, n. 1.

20. BVerwGE 61, 152.

21. Women are not liable to conscription in Germany. This discrimination against men is expressly authorized by Article 12a of the Basic Law. A case claiming infringements of European human rights law, brought by a law student liable to conscription, has just been dismissed by the European Court of Human Rights: NJW 2003, 1379.

22. BVerwGE supra n. 20, at 157–158.

23. Id. at 155.

24. Id. at 159.

25. Judgment of Aug. 26, 1982, VG Darmstadt, NJW 36 (1983), 2595, 2597 (author's translation).

26. Id.

27. Judgment of Nov. 3, 1982 Bundesgerichtshof, NJW 1985, 393. This case is counted as only one loss in the statistics.

28. Schöch (supra n. 10, passim) deals with the question whether Scientology could be admitted as a pastoral organization to the jails based on this case law.

29. §§21, 22 BGB.

30. Judgment of Aug. 12, 1983, OLG Düsseldorf, NJW 36 (1983), 2574.

31. Id. at 2575.

32. Judgment of Feb. 17, 1988, LG Hamburg, NJW 41 (1988), 2617, 2617 (author's translation). This case set off a long discussion in Germany's leading legal periodical: Schmidt, Karsten, Eintragung “Religiöser Wirtschaftsvereine”?, 41 NJW 2574 (1988)Google Scholar; Kopp, supra n. 10; von Campenhausen, Axel Freiherr, Religiöse Wirtschaftsbetriebe als Idealvereine?, 43 NJW 887 (1990)Google Scholar; Kopp, Ferdinand, Nochmals: Religiöse Wirtschaftsbetriebe als Idealvereine?, 43 NJW 2669 (1990)Google Scholar; and von Campenhausen, Axel Freiherr, Schlußwort: Religiöse Wirtschaftsbetriebe als Idealvereine?, 43 NJW 2670 (1990)Google Scholar.

33. LG Hamburg, supra n. 32, at 2618.

34. The Court does not give the citation of the case, but states that it is a decision of a Tax Court of 24 Sept. 1984 (in one place: 24 Dec. 1984). The case concerned would therefore appear to be Church of Scientology of California v. Commr, 83 T.C. 199 (1984). The German Courts made no reference to the unsuccessful appeal against this decision, 823 F.3d 1310 (9^th Cir. 1987), or the denial of certiorari by the Supreme Court of the United States, 486 U.S. 1015 (1988).

35. OLG Karlsruhe as noted in KirchE 24 (1986), 245. The report states in a footnote that the result of the remittal to the lower Court was unknown when the decision was published, and efforts by the author to find it have not been successful. Id. at 246 n. 1.

36. VG München, GewArch 1984, 329, 332 (author's translation). KirchE 22 (1984), 166, 166 n. 1 refers to an appeal against this decision that does not seem to have been published. Abel, Rechtsprechung zu neuen Glaubensgemeinschaften, supra n. 10, at 99, records that no decision had been handed down at the time of publication (1991); however, the appeals court had issued an interlocutory order suspending the de-registration of the Scientology organization.

37. LG Bonn, KirchE 23 (1985), 293.

38. The leading case referred to shortly appears to have restricted the role of the discretion relied upon here. BVerwGE, supra n. 12, at 322.

39. VG Sigmaringen, KirchE 24 (1986), 136, 142 (author's translation).

40. BVerwGE, supra n. 12, at 321.

41. KirchE 35 (1997), 439, 440 n. 1 states that, on remittal, the parties agreed in a consent judgment disposing of the case; the judgment is unpublished.

42. BVerwGE, supra n. 12, at 321.

43. NVwZ-RR 2000, 612.

44. VG München, GewArch 2000, 334.

45. Abel, Ralf B., Die Entwicktung der Rechtsprechung zu neueren Glaubensgemeinschaften, 49 NJW 91, 94 (1996)Google Scholar. A similar statement is made by the Verwaltungsgerichtshof [hereinafter VGH] Kassel. Judgment of Sept 21, 1993, VGH Kassel, NVwZ 13 (1994), 189, 191. Other cases simply refer to the incorporation of Scientology organizations without comment, such as the earliest case on record, OLG Stuttgart, KirchE 15 (1976), 231, 232.

46. There are also some unreported cases. See e.g. Abel, Ralf B., Die aktuelle Entwicklung der Rechtsprechung zu neueren Glaubensgemeinschaften, 50 NJW 426, 430–431 (1997)Google Scholar.

47. Abel, Rechtsprechung zu neuen Glaubensgemeinschaften, supra n. 10, at 116 (author's translation).

48. OLG Stüttgart as noted in KirchE 15 (1976), 231.

49. Judgment of Nov. 21, 1985, OLG Düsseldorf, NJW-RR 1986, 531. The report refers to the possibility of an appeal, but no report of an appeal can be found.

50. AG Stuttgart, KirchE 23 (1985), 6.

51. Judgment of Feb. 27, 1985, OVG Hamburg, NJW 39 (1986), 209, 209; and VG Hamburg, KirchE 23 (1985), 211, 218.

52. Judgment of Mar. 4, 1986, OLG Hamburg, NJW 39 (1986) 2841, 2841. Followed: VG Freiburg, KirchE 32 (1994), 187, 193. Approved by a generally Scientology-friendly commentator Kopp, Ferdinand, Wirtschaftliche Betätigung, Gewerberecht und ReligionsausübungGewArch 1987, 209, 219Google Scholar.

53. KirchE 24 (1986), 194. The losses before the Courts of Hamburg and before the Federal Constitutional Court are counted as two separate losses in the statistics.

54. Abel, supra n. 45, at 95 (author's translation).

55. Note, however, the permission to distribute leaflets granted in 1973 and referred to by the Bayerisches Oberstes Landesgericht (BayObLG). BayObLG, NVwZ 17 (1998), 104, 104.

56. Although there were still some “accosting” cases later, all of which resulted in losses: Judgment of July 4, 1996, BVerwG, NJW 50 (1997), 406; OVG Bremen, GewArch 1997, 285 (on which see KirchE 35 (1997), 72, 73 n. 1—leave to appeal refused); Judgment of July 12, 1996, VGH Mannheim, NVwZ 17 (1998), 91; and VG Freiburg, KirchE 32 (1994), 187.

57. VG Berlin, NJW 42 (1989), 2559, 2559 (author's translation).

58. Id. at 2560 (author's translation).

59. Judgment of July 4, 1996, BVerwG, NJW 50 (1997), 408, 408.

60. Judgment of Aug. 29, 1983, OVG Berlin, NVwZ 3 (1984), 188, 189. The report refers to the possibility of an appeal by the administrators. KirchE 31 (1993), 373, 373 n. 1 indicates that the application for leave to appeal was unsuccessful.

61. Judgment of Oct. 18, 1991, BVerwG NVwZ 11 (1992), 53.

62. VG Hamburg, KirchE 33 (1995), 173, a case which is notable for the extreme length of the description of the administrative and legal proceedings which had preceded it.

63. OLG Stuttgart, KirchE 33 (1995), 248.

64. BayObLG, NVwZ 1998, 104.

65. VGH Mannheim, NVwZ-RR 2002, 740.

66. Such as occurred, for example, in 1996. Abel, supra n. 46, at 426 (1997).

67. Judgment of Aug. 28, 1992, BVerfG, NVwZ 12 (1993) 357.

68. Such associations also concern themselves with other new religions or would-be religions; the leading case concerned itself with the Bhagwan sect Judgment of Mar. 27, 1992 BVerwGE 90, 112.

69. VGH Baden-W¨rttenberg as noted in KirchE 31 (1993), 23.

70. Abel, supra n. 46, at 429.

71. Judgment of May 31, 1996, OVG Münster, NVwZ 16 (1997), 302.

72. Details in Müller, Markus, Probleme mit der Scientology-Church im öffentlichen Recht - Vortrag gehalten auf den Tagen der Forschung 1998 am 8. Juni 1998 14 (Hagener Universitätsreden 33.4, FernUniv. 2000)Google Scholar, who nevertheless points out that the spent convictions period under German law (fifteen years) had already passed and that the reference to these offenses was therefore on the borderline.

73. See e.g. Abel, supra n. 46, at 431 (referring to a conviction for criminal defamation).

74. Winter, supra n. 4, at 385.

75. Abel, supra n. 46, at 429 (refers to settled case law on this topic).

76. Müller, supra n. 72, at 10–11.

77. The statements referred to in the report are, in translation: “The meaning of Scientology: a sick man has succeeded in selling his own madness to humanity for a great deal of money as a desirable goal in the form of courses”; “brainwashed people”; “the fatal thing is that delusional systems (as schizophrenics show) are not susceptible of being called into doubt”; and accusations of racism or racial hygiene.

78. Judgment of Aug. 24, 1994, OVG Hamburg, NVwZ 14 (1995), 498, at 499. See Scholz, supra n. 12, at 131 (for further discussion of the limitations imposed on the government). A reference to a similar unreported decision in favor of Scientology may be found in Abel, Rechtsprechung zu neuen Glaubensgemeinschaften, supra n. 10, at 68, together with a reference to another decision against Scientology.

79. Judgment of Feb. 16, 1987, VGH München, NVwZ 6 (1987), 435 (437).

80. Unusually for German Courts, the name of the plaintiff was published with the report (and with the report of the case before the Federal Administrative Court). Judgment of May 15, 1997, BVerwG, NJW 51 (1998), 2919. Presumably the Courts reasoned that it was so well known that there was no point in trying to keep it a secret.

81. Judgment of Aug. 16, 2002, BVerwG, NJW 55 (2002), 3458.

82. Id. at 3459 (author's translation).

83. The report of the case before the intermediate appellate Court does not make clear what precisely these facts were. Judgment of May 15, 1997 (see also n. 80), BVerwG, NJW 51 (1998), 2919.

84. Kent, supra n. 4, which, under heading 5.3, draws an interesting parallel with 5 USC § 7311 prohibiting subversives etc. from becoming civil servants.

85. Endbericht der Enquete-Kommission, supra n. 2, at 122 (legal action against the Bavarian government withdrawn); and Abel, supra n. 10, 50 NJW at 431. Abel does, however, record an unreported case involving an existing employee in which the Courts held in favor of the employee, principally, it would seem, because of the existing relationship of employment and the employee's good record. Abel, Ralf B., Die Entwichlung der Rechtsprechung zu Neueren Glaubens- und Weltanschauungsgemeinschaften, 54 NJW 410, 416 (2001)Google Scholar.

Bauer, Baeck, & Merten point out that Scientologists are apparently permitted to deny being Scientologists, but not using Hubbard's techniques, and accordingly the question posed should concentrate on the latter. Bauer, Jobst-Hubertus, Baeck, Ulrich, & Merten, Frank, Scientology—Fragerecht des Arbeitgebers und Kündigungsrecht, 1997 Der Betrieb DB 2534, 2536Google Scholar; see e.g. Öffentliches Auftragswesen; Scientology-Organisation—Verwendung von Schutzerklärungen bei der Vergabe öffentlicher Aufträge <http://www.stmi.bayern.de/infothek/-scientology/291096_3.htm> (accessed Sept. 28, 2003).

86. Müller, supra n. 72, at 23–24.

87. Abel, Ralf B., Die Entwicklung der Rechtsprechung zu neueren Glaubens- und Weltanschauungsgemeinschaften, 52 NJW 331, 335 (1999)Google Scholar; and Abel, Die Entwicklung, supra n. 85, 413. Another unreported case upholds the right of a community of home unit owners to refuse to contract with Scientology. Abel, supra n. 46, at 428.

88. BGHZ, supra n. 12, at 284–285.

89. BGHZ supra n. 12, at 285–288.

90. Referred to in Abel, Rechtsprechung zu neuen Glaubensgemeinschaften, supra n. 10, at 60–61; and Abel, , NJW 1994, 127, 129Google Scholar.

91. Abel, supra n. 85, at 412; Albert, Helmut, Beobachtung der Scientology-Organisation durch die Verfassungsschutzbehörden? 50 Die Öffentliche Verwaltung DöV 810 (1997)Google Scholar; and Winter, supra n. 4, at 372, 390. The opposite conclusion was apparently reached in Switzerland and Scientology not placed under surveillance. Abel, supra n. 87, at 337.

92. Albert, supra n. 91, at 812 (1997) lists some of them. Zuck, supra. 4, at 698, in a piece notable for its practical common sense and sound judgment, doubted the need to place Scientology under surveillance; as it turned out, the Court agreed with him after the results of the surveillance had become known.

93. Browne, supra n. 3, at 200–201.

94. Judgment of Dec. 13, 2001, VG Berlin, NVwZ 21 (2002), 1018.

95. Thus, the State Office for the Protection of the Constitution in Baden-Württemberg points out on its web site that the judgment applies only within Berlin and prevents only the employment of agents within Scientology <http://www.baden-wuerttemberg.de/verfassungsschutz/inhalt.php?ID=900> (accessed Mar. 19, 2004).

96. According to the most recent report of the Federal Office for the Protection of the Constitution available at the time of writing, the report for 2001, it is still monitoring Scientology, although there are no details of the manner in which this is done. Bundesministerium des Innern, Verfassungsschutzbercht (Berlin 2002)Google Scholar. In the report, a (short) chapter is devoted to Scientology alone. Id. at 273–279.

97. This case is referred to at the website (supra n. 95), and in Abel, Ralf B., Die Entwicklung der Rechtsprechung zu neueren Glaubens- und Weltanschauungsgemeinschaften, 56 NJW 264, 266 (2003)Google Scholar.

98. Bavarian Cabinet Meeting Report, Nov. 12, 2002, available through <http://www.bayern.de>.

99. Judgment of Jan. 27, 1995, Bundesschiedsgericht der FDP, NVwZ 14 (1995), 519.

100. Id. at 520.

101. EKMR, supra n. 5.

102. As it had apparently also been dismissed by a panel of the Federal Constitutional Court Cf. Judgment of Mar. 4, 1998 (Keller gegen Deutschland), EKMR, Straßburg, EuGRZ 25 (1998), 321, 322; and Abel, supra n. 87, at 335 (although this decision appears to be unreported).

103. EKMR, supra n. 102, at 321.

104. Masuch, supra n. 4, at 633.

105. Taxation law does not generally provide concessions to Weltanschauungen, as distinct from religions, although see infra n. 194.

106. See supra n. 34 for the background to the recognition by the United States taxation authorities of Scientology as a religion despite Supreme Court case law to the contrary. See Browne, supra n. 3, at 192–193; and Kent, supra n. 4, at § 4. The equivalent case in the law of Australia, which Scientology won, is The Church of the New Faith v. The Commissioner for Pay-Roil Tax (Victoria), (1983) 154 CLR 120.

107. The decision of this Court (which is not included in the statistics) may be found in FG Minister, EFG (1994) 810.

108. Bundesfinanzhof BFH, HFR (1998) 662.

109. Abel, supra a 85, at 417.

110. FG Hamburg, EFG 1985, 525 (according to FG Hamburg, NVwZ 1998 107, 109, the Federal Finance Court dealt with this case in an unpublished judgment, but the claim for relief was withdrawn by Scientology thereafter. Judgment of Oct 4, 1995 (Steuerliche Behandlung von Kosten für Kurse bei “Scientology-Church”); and FG Baden – Württenberg, EFG 1988, 270.

111. FG Nürmberg, EFG 1989, 12. The Court noted that there was nothing specifically medical about the training offered.

112. FG Hamburg (1995), supra n. 110, at 107; and also, an unreported case referred to in Abel, supra n. 45, at 95.

113. The “Süddeutsche Zeitung” reported that Scientology had been recognized as entitled to certain taxation concessions in Germany as a result of its status as a religion in the United States. Richter, Nicolas, Scientology erhält Steuerbefreiung, 59 Siiddentsche Zeitung 8 (02 4, 2003)Google Scholar.

114. Gewerbeordnung, republished Feb. 22, 1999 BGB1. I, 202 (as amended since).

115. Judgment of Feb. 16, 1995, BVerwG, NVwZ 14 (1995) 473, 475; and BVerwG, GewArch 1998, 416, 417 (pointing out that reporting a business has no effect on what the business does and thus no effect on what Scientology teaches).

116. However, the statute imposing liability for this tax (the Business Tax Act) declares in § 2(1) that liability to this tax is based on whether a business satisfies the definition of a business undertaking in income tax law.

117. Kopp, supra n. 52, at 214.

118. VG Düsseldorf, GewArch 1998, 16 (according to KirchE 25 (1987), 125, 125 n. 1, an appeal was withdrawn by agreement) and the cases listed in the next footnote. Abel, supra n. 85, at 413 (speaks of “settled case law” on this matter).

119. BVerwG 1995, 473; and BVerwG, GewArch 1998, 416.

120. BVerwG 1995, 475; BVerwG, GewArch 1998, 416, 416; and VG Düsseldorf, GewArch 1998, 16, 18.

121. See e.g. Müller, supra n. 72, at 20.

122. BVerwG, NVwZ 1995, 473, 474.

123. VG Frankfurt/Main, GewArch 2000, 332.

124. VG Frankfurt/Main, GewArch 2000, 332, 333 mentions the sum of DM300 (about 150 or U.S. $150) for the year 1991.

125. Bayerischer VGH, GewArch 1985, 336, 336.

126. Endbericht der Enquete-Kommission, supra n. 2, at 126 records one unreported case which was decided in favor of Scientology, but adds that there was to be an appeal. According to the source, the question was whether legal aid was to be provided, which the Court denied on the grounds that there were insufficient prospects of success. It also held that Scientology was a religious organization. The same source refers to another unreported case on the same topic that was decided against Scientology. Id. at 126–127. For further unreported cases under this and the next heading, see Abel, Rechtsprechung zu neuen Glaubensgemeinschaften, supra a 10, at 87–89.

127. About 5000 or (on current conversion rates, roughly) U.S. $5000 (making no allowance for the decline in the value of money since 1981).

128. Section 39(1) of the Civil Code (BGB) (conferring a right to resign from an incorporated association).

129. Judgment of Mar. 4, 1986, LG München I, NJW 40 (1987), 847.

130. The journal in which it is reported makes a practice of noting if a reported decision is still subject to appeal, and that is not stated here.

131. For references to other unreported cases, see Abel, supra n. 45, at 92–93.

132. LG Heidelberg, KirchE 31 (1993), 99.

133. Judgment of Apr. 3, 1996, LG Stuttgart, NJW-RR 12 (1997), 1077. However, the Final Report of the Enquete Commission records a criminal conviction under the same statute of the Scientology-affiliated organization “Narconon.” Endbericht der Enquete-Kommission, supra n. 2, at 126 (The conviction was actually against a leading member of “Narconon,” as German law does not contemplate criminal liability of associations. Id. at 146.) The Commission recommends a change in the law in this respect. Id. at 150; see Abel, supra n. 87, at 331; and Schöch, supra n. 10, at § 4, 810–814.

134. Judgment of June 9, 1995, AG Schwetzingen, NJW-RR 11 (1996), 558.

135. However, Abel, supra n. 46, at 428, refers to an unreported case in which the Court did not accept that there was such a duty.

136. LG Heidelberg, KirchE 32 (1994), 26.

137. Endbericht der Enquete-Kommission, supra n. 2, at 100; and Bauer, Baeck & Merten, supra n. 85, at 2536.

138. Judgment of June 22, 1999, OLG Stuttgart, NJW 52 (1999), 3640 (relying on the principles of culpa in contrahendo); and Judgment of Dec. 18, 1996, LG Darmstadt, NJW 52 (1999), 365 (relying on § 119(2) of the Civil Code and rejecting culpa in contrahendo). In the latter case, an appeal was taken to the intermediate appellate court on an issue of costs (amounting to DM368) only. Owing to its triviality, this is not included in the statistics.

139. Use ofthis phrase does not imply an abandonment ofthe practice referred in supra n. 15. It is merely used here for clarity.

140. Judgment of May 7, 1997, BVerfG (Kammer), NJW 50 (1997), 2669; BayVerfGH, KirchE 32 (1994), 207; OLG Stuttgart, AfP (1993), 739; OLG Hamburg, KirchE 34 (1996), 127; and Judgment of Apr. 18, 1996, LG Berlin, NJW-RR 12 (1997), 1245.

141. Judgment of Aug. 13, 1993, OLG München, NVwZ 13 (1994), 203; OLG München, AfP 1993, 769; and OLG Karlsruhe, KirchE 32 (1994), 37. In all three cases the overriding public interest was seen in the conducting of management seminars by the plaintiff (which in one case used Scientology techniques) or the management of educational establishments for quasi-medical occupations. See the unreported cases referred to in Abel, supra n. 45, at 94; and Abel, supra n. 46, at 430.

142. For references to criminal cases, see Abel, supra n. 85, at 415.

143. Judgment of Nov. 10, 1998, BVerfGE 99, 185.

144. Id. at 196–197 (with further references to the case law).

145. Id. at 199.

146. Abel, supra n. 46, at 430.

147. Judgment of Nov. 25, 1992, OLG Stuttgart, NJW-RR 8 (1993), 733.

148. Judgment of Dec. 22, 1992, OLG Hamburg, NJW-RR 8 (1993), 1056.

149. Judgment of July 26, 1996, OLG München, NJW-RR 11 (1996), 1365.

150. Judgment of Feb. 25, 1993, OLG Karlsruhe, NJW-RR 11 (1996), 1055.

151. BPatGE 31, 103.

152. BPatGE 31, 103, 109.

153. Judgment of Mar. 2, 1988, OLG Düsseldorf, NJW 41 (1988), 2615.

154. Judgment of Sept. 6, 1996, LG Stuttgart, NJW 49 (1996), 3347. This case occurred after the privatisation of the Post Office and is therefore not dealt with under the heading of government boycotts.

155. For a general discussion of employment law and Scientology, see Bauer, Baeck & Merten, supra n. 85, at 2534.

156. LAG Rheinland-Pfalz, KirchE 33 (1995), 251 (in relation to which Abel, supra n. 46, at 427, points out that the employer concerned was a very well-known one (but does not name it) and that the case received nationwide publicity); and LAG Berlin, DB 1997, 2542.

157. Thus, it was held in an unreported case referred to by Abel, supra n. 87, at 333 that an art teacher's simply being a Scientologist did not justify parents' behavior in keeping their children away from his classes. Cf. Kent, supra n. 4, at 35.2, 3 (referring to the fake rejection letters).

158. LAG Berlin, DB 1997, 2542, 2543.

159. OVG Nordrhein-Westfalen, KirchE 32 (1994), 368.

160. Cf. Abel, supra n. 46, at 427 n. 16 (citing Judgment of Jan. 23, 1996, VG Düsseldorf).

161. BSGE 87, 208.

162. Id. at 217.

163. Referred to in Abel, supra n. 97, at 267, which adds that the plaintiff had a high position within Scientology.

164. Bauer, Baeck & Merten, supra n. 85, at 2534; Dostmann, Marc-Daniel, Kirche und Staat: Kooperation oder Konfrontation?, 52 DöV 993, 996 (1999)Google Scholar; and Schöch, supra n. 10, at § 4, 810–814.

165. BAGE 79, 319.

166. BVerfGE 83, 341, 353.

167. BAGE 79, 337, 339.

168. Id. at 338 (author's translation).

169. Id. st 338–355.

170. Id. at 342.

171. Id. at 348 (author's translation).

172. Id. at 357–360. A similar, unreported decision of the AG Munich is summarized in Abel, Rechtsprechung zu neuen Glaubensgemeinschaften, supra n. 10, at 22.

173. As pointed out by the European Commission on Human Rights in EuGRZ 1997, 616, 619 (a case mentioned in n. 5).

174. Cf. Masuch, supra n. 4, at 634; and see Schöch, supra n. 10, at § 4, 810–814.

175. BAGE 79, 338.

176. See the unreported decision of the AG Munich summarized in Abel, Rechtsprechung zu neuen Glaubensgemeinschaften, supra n. 10, at 19–21.

177. See e.g. id. 154.

178. OVG Hamburg, ZFSH/SGB 1997, 96.

179. Judgment of Sept 26, 2002, Bundesarbeitsgericht [BAG], NJW 56 (2003), 161.

180. German reports do not state the names of the Judges. Both the cases were decided by the Fifth Senate.

181. NJW 56 (2003), 163 (references omitted) (author's translation).

182. Id.

183. Judgment of June 29, 1999, BVerwGE 113, 361.

184. Judgment of Feb. 19, 1992, BVerwGE 89, 368.

185. See Endbericht der Enquete-Kommission, supra n. 2, at 88.

186. Judgment of Oct. 14, 1996, OLG Frankfurt/Main, FamRZ 44 (1997), 573. A further unreported case to the same effect is referred to in Abel, supra n. 45, at 92. Other unreported cases are referred to in Abel, Rechtsprechung zu neuen Glaubensgemeinschaften, supra n. 10, at 82–83 (contradictory decisions on whether Scientologists are suitable adoptive parents); and Abel, supra n. 47, at 428.

187. The rule that the ratio decidendi of decisions of the Federal Constitutional Court is binding is one of the few exceptions to the absence of a doctrine of precedent in German law. For further details and references, see Taylor, Greg, Why is there No Common Law Right of Privacy?, 26 Monash U. L. Rev. 235, 266–267 (2000)Google Scholar.

188. Dostmann, supra n. 164, at 998. Such a prohibition is occasionally advocated: Bavarian Cabinet Mtg. Rpt., 12 Nov. 2002, available through <http://www.bayern.de/Presse-Info/PM/2003MRat/Mrat_021112.htm> (accessed Mar. 19, 2004); and Planker, Markus, Das Vereinsverbot—einsatzbereites Instrument gegen verfassungsfeindliche Glaubensgemeinschaften?, 50 DöV 101, 101 (1997)Google Scholar.

189. By the amending law in 2001 BGB1.I 3319 (Dec. 7, 2001).

190. Such a prohibition did exist for some time in the author's home jurisdiction: Scientology (Prohibition) Act 1968 (South Australia), repealed by Scientology (Prohibition) Act 1968 Repeal Act 1973–1974 (South Australia) as a result of the enactment of the Psychological Practices Act 1973 (South Australia).

191. Moseley, supra n. 3, at 1131 n. 5.

192. See e.g. AG Stuttgart, KirchE 23 (1985), 6, 10; Judgment of Feb. 17, 1988, LG Hamburg, NJW 41, 2617, 2617 (1988). Recall, too, the point made by the political party's tribunal in NVwZ 1995, 519, 520 (supra n. 100): some members might well be practicing a religion (because they think they are) even if the organization does not qualify as a religious one. See further Dostmann, supra n. 164, at 996; Masuch, supra n. 4, at 636–637; and Müller, supra n. 72, at 20.

193. See e.g. VG München, GewArch 1984, 329, 331; and VG Berlin, NJW 42 (1989), at 2559.

194. There are exceptions however, such as in the area of liability to conscription. BVerwGE 61, at 156. Although taxation law is more complex and there seems to be no decision on point, Scientology's case for exemption from taxation would at least be greatly strengthened by a holding that it is a religion and not just a Weltanschauung: thus, § 52(2)(i) of the Taxation Ordinance (Abgabenordnung) provides exemptions for the promotion of religion but not Weltanschauungen. However, this may be changing under the influence of the constitutional provision mentioning religions and Weltanschauungen in the same breath: see Abel, supra n. 85, at 416.

195. Another of the numerous examples that could be given is the Chick Corea case, in which, as mentioned, the Court expressly left this question open: BVerfG (Kammer), NJW 55 (2002), at 3459. Another class of case in which this question may not need to be considered or may not control the result is cases involving registration as a not-for-profit association: see e.g. VG München, GewArch 1984, 329, 331f.

196. BVerfGE 83, at 353; BVerfG (Kammer), KirchE 24 (1986), 194, 195; BVerfG (Kammer), NVwZ 12 (1993), at 358; BVerwGE 61, 152, 160; and BAGE 79, at 337.

197. Goerlich, Helmut, Glaubenswerbung, Kommerz und Karitas—oder vom Spektrum der Religionsfreiheiten 10 NVwZ 751, 752–753 (1991)Google Scholar; Masuch, supra n. 4, at 628, 630; Muller-Volbehr, Jörg, Das Grundrecht der Religionsfreiheit und seine Schranken, 48 DöV 301, 303 (1995)Google Scholar; and Winter, supra n. 4, at 374–375.

198. Kästner, Karl-Hermann, Das Grundrecht auf Religions- und Weltanschauungsfreiheit in der neueren höchstrichterlichen Rechtsprechung, 123 AöR 408, 411 (1998)Google Scholar.

199. There is, however, more room for self-definition once a religion is found to be present and the question is what counts as a religious act under that religion. Müller-Volbehr, supra n. 197, at 304.

200. As has occasionally been pointed out in German cases see supra n. 36, and Poscher, Ralf, Totalität—Homogenität—Zentralität—Konsistenz: Zum verfassungsrechtlichen Begriff der Religionsgemeinschaft, 39 Der Staat 49, 51 (2000)Google Scholar.

201. This is a free translation of the test for a religion/Weltanschauung as it appears in case law such as BAGE 79, at 338; VGH Baden-Württemberg, KirchE 31 (1993), 23, 25; OVG Hamburg, NVwZ 14 (1995), at 499 (each with references to higher Courts' case law); commentaries such as Dostmann, supra n. 164, at 994; and Pieroth, & Görisch, , Was ist eine “Religionsgemeinschaft”? JuS 2002, 937, 938Google Scholar. For a critical view of other proposed definitional elements, see Kästner, supra n. 198, at 411–412, 414–416; and Masuch, supra n. 4, at 626.

202. BVerwGE 61, 20, at 154, 156; Franz, Wolfgang, Zu Rechtsfragen im Zusammenhang mit sogenannten Jugendreligionen, 4 NVwZ 81, 82 (1985)Google Scholar; Masuch, supra n. 4, at 626–628; and Planker, supra n. 188, at 107 n. 96 (quoting the example of anthroposophy). Franz points out that the boundary is by no means clear. 4 NVwZ, at 82.

203. OVG Hamburg, NVwZ 14 (1995), at 500; VG Frankfurt & Main, KirchE 18 (1980), 239, 244; Kopp, supra n. 52, at 211; and Müller-Volbehr, supra n. 197, at 303.

204. Masuch cites the usual examples of human sacrifice and suttee. Supra n. 4, at 625. This is a preferable formulation of the test to that which predominates in older writings and case law, namely whether a practice is one which the advanced peoples of the world (Kulturvölker, literally “cultur(ed) peoples”) practice. See e.g. id. at 626; BVerfGE 12, 1, 4; BVerwGE 61, at 160; FG Baden-Württemberg, EFG 1988, 270, 271 (Western concepts); Franz, supra n. 202, at 83; Kopp, supra n. 52, at 211–212; Müller-Volbehr, supra n. 197, at 304–305; and Winter, supra n. 4, at 377–378. Müller-Volbehr raises the question whether the systematic use of threats, brainwashing and similar practices could fall under this heading and believes that they could. Müller-Volbehr, supra n. 197, at 307.

205. Kommers, Donald P., The Jurisprudence of Free Speech in the United States and the Federal Republic of Germany, 53 S. Cal. L. Rev. 657, 674 (1980)Google Scholar.

206. BVerfGE 83, at 353.

207. BVerfG, NJW 55 (2002), 2626, 2627 (author's translation).

208. See VG Darmstadt, NJW 36 (1983), at 2597.

209. See supra n. 194.

210. See supra n. 174.

211. Winter provides a brief discussion of and further references to this discussion. Supra n. 4, at 383–384; see Masuch, supra n. 4, 634–635; and Pieroth, Bodo & Görisch, Christoph, Was ist eine “Religionsgemeinschaft”?, 42 JuS 937, 939 (2002)Google Scholar.

212. Moseley, supra n. 3, at 1155. The same question is twice begged id. at p. 1169, where it is assumed that Scientology is a religion.

213. See e.g. BVerfGE 19, 129, 133 (the Federal Constitutional Court referred to Murdock v. Pa., 319 U.S. 105 (1943)).

214. Endbericht der Enquete-Kommission, supra n. 2, at 120; and Browne, supra n. 3, at 200–201. See generally the very interesting discussion in Kent, supra n. 4.

215. Browne, supra n. 3, at 202.

216. Quoted in the Bavarian Cabinet Mtg. Rpt., 12 Nov. 2002, available through <http://www.bayern.de> (author's translation).

217. BVerfG, NJW 55 (2002), at 2626.

218. BAGE 79, at 342; L.G. Bonn, KirchE 23 (1985), 293, 295; and VG Berlin, NJW 42 (1989), at 2560.

It should be noted that the major Churches in Germany have access to the taxation system to ensure contributions from their members, Moseley, supra n. 3, at 1161–1163, which both underlines their non-commercial means of raising revenue and perhaps explains why Scientology, which has no such access, is required to operate on a slightly more commercial basis (an argument adopted by VG Berlin, NJW 42 (1989), at 2560, and rejected by FG Minister, (1994), EFG 810, 812, on the grounds that the Scientology organization in issue in that case went beyond merely collecting donations.) This is the case in which an appeal was allowed by the federal Court on due-process grounds. BFH, HFR (1998), 662; see further Kopp, supra n. 10, at 2498–2499; and Zuck, Rüdiger, Scientology - na und, 50 NJW 697, 697 (1997)Google Scholar.

The constitutional basis for the church tax is Article 137(6) of the Weimar Constitution, as incorporated by Article 140 of the Basic Law. On whether the exclusion of newer religions from this system (owing to their non-recognition as public-law corporations) is justifiable, see Kopp, GewArch 1987, 209, 220, and for a recent case upholding a constitutional complaint by the Jehovah's Witnesses against the refusal to confer the status of public-law corporations on them, see BVerfG, 54 NJW (2001), 429.

219. Cf. Kopp, supra n. 10, at 2500.

220. Endbericht der Enquete-Kommission, supra n. 2, at 120.

221. The difference in the conception of the separation of Church and state is referred to by Moseley, supra n. 3, at 1151.

222. Quint, Peter E., Free Speech and Private Law in German Constitutional Theory, 48 Md. L. Rev. 247, 287 n. 133 (1989)Google Scholar; and Taylor, Greg, The Horizontal Effect of Human Rights Provisions, the German Model and its Applicability to Common-Law Jurisdictions, 13 King's College L. J. 187 (2002) (with further references)Google Scholar.

223. For descriptions of this balancing process in German law, see Quint, supra n. 222, at 284–290, 312–314. See the interesting discussion in Nimmer, Melville B., The Right to Speak from Times to Time: First Amendment Theory Applied to Libel and Misapplied to Privacy, 56 Cal. L. Rev. 935 (1968)CrossRefGoogle Scholar.

224. The height of absurdity is reached when paragraph (1) of an Article of the Basic Law declares a particular right to be “inviolable” (Articles 10, 13) and the remaining paragraphs state how restrictions may be placed on the right. However, this is in the end a mere matter of expression.

225. The right to the free exercise of religion and Weltanschauung is not expressly qualified in the Basic Law, but it is subject to what are called “limitations inherent in the constitution,” that is limitations constituted by other constitutional rights vested in other people and the general overarching principles of the constitutional order such as respect for life and human dignity. See e.g. Dostmann, supra n. 164, at 994; Masuch, supra n. 4, at 637–638; Müller, supra n. 72, at 21; Müller-Volbehr, supra n. 197, at 305–309; and Scholz, supra n. 12, at 130. These principles do not, of course, obviate the need to consider the protected status of religious freedom in exercising discretions such as the discretion whether to allow a street stall. Müller-Volbehr, supra n. 197, at 308f (1995); and Scholz, Rainer, Rechtsfragen bei der wirtschaftlichen Betätigung von “neuen Jugendreligionen,” 12 NVwZ 629, 631 (1993)Google Scholar. The author contrasts in that article a case in which the Moon sect's religious freedom was taken into account with a case involving Scientology in which it was not, but there are counter-examples in favor of Scientology such as AG Stuttgart, KirchE 23 (1985), 7, 9f.

226. Taylor, supra n. 222, at 202.

227. Dostmann, supra n. 164, at 995. A similar mode of thinking in black-and-white terms may be thought to be present in the discussion of Browne, supra n. 3, at 178–179.

228. Moseley, supra n. 3, at 1131 (referring to the conduct of the executive).

229. See supra n. 223.

230. Winter refers to and rejects opinions to the contrary which have occasionally been expressed. Winter, supra n. 4, at 382. This view also equates to that of the Federal Administrative Court. BVerwGE, supra n. 12, at 321.

231. Kopp, supra n. 10, at 2501, argues that it should be recognized that no religious service can ever count as for-profit within the meaning of the Civil Code's provisions on not-for-profit associations. The contrary view is rightly described as the “ruling” one by Abel, Rechtsprechung zu neuen Glaubensgemeinschaften (1997), supra n. 10, at 101.

232. See further supra n. 32; and Kopp, supra n. 52, at 216f (1987). The argument rejected here also assumes, of course, that a particular Scientology organization is a religious organization.

233. Müller, supra n. 72, at 16–17.