ABSTRACT

Through the analysis of cases brought before European courts, this paper aims at highlighting how different types of funding and national tax systems, by means of tax relief/ exemptions for certain religious faiths, can affect religious freedom and cause tax competition among countries and religious faiths alike.

We therefore believe that the relationship between religious affiliation and tax law should be based on abidance by principles of tax non-discrimination and equality in order to safeguard the right to religious freedom.