The European Court of Human Rights (ECHR) found that Belgium violated the rights of Jehovah’s Witnesses in failing to grant tax exemptions in a ruling Tuesday.
The case of Assemblée Chrétienne Des Témoins de Jéhovah d’Anderlecht and Others v. Belgium concerned an application made by Jehovah’s Witnesses for being denied property tax exemptions. Under legislation created by the Brussels- Capital Region 2018, the tax exemption applied to “recognized religions.” Belgium argued that this did not extend to applicant congregations, in which the Jehovah’s Witness congregation disputed that failure to grant exemption was made on discrimination grounds.
The courts assessed whether Belgium had violated Article 14 and Article 9 which prohibit discrimination and promote freedom of thought respectively. They found that the current regulations do not provide sufficient safeguard from discrimination for applicant congregations and that recognition is determined by the legislature, not the State. To review the claim on a minimum ground of fairness, the actions to not grant tax exemptions were not based on an “objective assessment of their claims.”
The decision was unanimous that there was a violation of both Article 14 and 9, in addition to Article 1 Protocol No 1 which protects property under the European Convention of Human Rights. However, despite the applicant’s request to receive EUR 1,000 for non-pecuniary damages from paying the property tax, the court did not award any money as a finding of a violation of human rights was sufficient.