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Activités cultuelles et activités culturelles

Case law shows that the scope of the principle of no public subsidies covers strictly ritual practices, but also encompasses the activities of religious organisations, whether related or not to such celebrations. The ban applies not only to all public subsidies for religious associations in the 1905 Act, but also to associations under the 1901 Act that have a broader purpose than exercising a faith and even if the subsidy is not aimed at this religious activity. Accordingly, due to its social and cultural activities, an association cannot benefit, for example, from tax exemptions designed for religious associations. But, because of these religious activities, it cannot receive public subsidies either, which constitute subsidies to faiths prohibited by Article 2 of the Law of 1905 (Council of State of 9 Oct. 1992, no. 94455).

D 16 avril 2013    AAnne Fornerod

CNRS Unistra Dres Gsrl

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