PhD defence M. (Mitra) Tydeman-Yousef

Dissertation in short:

One of the thirteen legal categories of public benefit concerns religion, spirituality and philosophy of life. Tydeman investigates whether there is a difference in tax treatment on three levels:
(a) between religious, spiritual and ideological institutions from this category (rslis) and other public benefit institutions (anbis);
(b) among rslis; and
(c) among religious institutions, among spiritual institutions and among philosophical institutions.

For any identified tax differences, she examines whether there is an objective and reasonable justification. If there is no such justification, she makes recommendations to the legislator to eliminate the unjustified disparity in tax treatment. 

This is the first comprehensive study of the legal status and fiscal legal position of religious, spiritual and ideological anbis. The subject is examined from various perspectives: historical-social, constitutional, civil and fiscal perspective. For the study, Tydeman formulated working definitions of 'religion', 'spirituality' and 'philosophy of life'. Definitions of these terms are lacking in legislation and jurisprudence and can give guidance to practitioners.

Various tax facilities are closely related to the choice of legal form. That is why Tydeman examines the three legal forms used by rslis: foundation, association and the Dutch legal form for religions 'kerkgenootschap'. For example, there are various tax facilities for the 'kerkgenootschap', which in practice is mainly used by traditional Jewish and Christian religious communities.