CEDH · CASELAW;JUDGMENTS;CHAMBER;ENG — 8 avril 2014

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HUNGARY   (Applications nos. 70945/11, 23611/12, 26998/12, 41150/12, 41155/12, 41463/12, 41553/12, 54977/12 and 56581/12)             JUDGMENT ( Merits )       STRASBOURG   8 April 2014     FINAL   08/09/2014     In the case of Magyar Keresztény Mennonita Egyház and Others v. Hungary, The European Court of Human Rights (Second Section), sitting as a Chamber composed of:   Guido Raimondi, President,   Işıl Karakaş,   András Sajó,   Nebojša Vučinić,   Helen Keller,   Egidijus Kūris,   Robert Spano, judges, and Stanley Naismith, Section Registrar, Having deliberated in private on 18 February 2014, Delivers the following judgment, which was adopted on that date: PROCEDURE 1.     The case originated in nine applications (nos.   70945/11, 23611/12, 26998/12, 41150/12, 41155/12, 41463/12, 41553/12, 54977/12 and 56581/12) against the Republic of Hungary lodged with the Court under Article 34 of the Convention for the Protection of Human Rights and Fundamental Freedoms (“the Convention”) by various religious communities allegedly active in Hungary, and their ministers and members, on 16 November 2011, 3 and 24 April, 25 and 28 June, and 19 and 29   August 2012. 2.     The applicants were represented by Mr D. Karsai (applications nos.   70945/11, 23611/12, 26998/12, 41150/12, 41155/12, 41463/12 and 56581/12), Mr L. Baltay (application no. 41553/12) and Mr   Cs. Tordai (application no. 54977/12), lawyers practising in Budapest, Gyál and Budapest respectively. The Hungarian Government (“the Government”) were represented by Mr   Z. Tallódi, Agent, Ministry of Public Administration and Justice. 3.     The applicants alleged under Article 11 read in conjunction with Articles 9 and 14 of the Convention that the deregistration and discretionary re-registration of Churches amounted to a violation of their right to freedom of religion and was discriminatory. Under Articles 6 and 13, they alleged that the relevant procedure was unfair and did not offer any effective remedy. Several of the applicants also alleged a violation of Article 1 of Protocol No.   1 on account of the loss of State subsidies following the loss of Church status. 4.     On 27 September 2012 the Government were given notice of the applications. 5.     In respect of application no. 41463/12, the United Kingdom Government did not exercise their right under Article 36 § 1 of the Convention to submit written comments in the case. THE FACTS I.     THE CIRCUMSTANCES OF THE CASE 6.     The applicants are religious communities and individuals. The applicant communities originally existed and operated lawfully in Hungary as Churches registered by the competent court in conformity with Act no.   IV of 1990 (“the 1990 Church Act”). 7.     In application no. 70945/11, Magyar Keresztény Mennonita Egyház (Hungarian Christian Mennonite Church [1] ) is a religious community active in Hungary since 1998. Mr J. Izsák-Bács is a Hungarian national who was born in 1959 and lives in Budapest. He is a minister of Magyar Keresztény Mennonita Egyház . 8.     In application no. 23611/12, Evangéliumi Szolnoki Gyülekezet Egyház (Evangelical Szolnok Congregation Church) is a religious community active in Hungary since 1998. Mr P.J. Soós is a Hungarian national who was born in 1954 and lives in Budapest. He is a minister of Evangéliumi Szolnoki Gyülekezet Egyház . This applicant community was involved in social activities outsourced by the municipality of Szolnok and had concluded an agreement with the State Treasury on the provision of services for homeless people. In 2011 the Treasury cancelled this agreement and granted the relevant subsidy only until 30 June 2011. As a consequence the applicant had to terminate the corresponding contract with the municipality, but was obliged to continue to perform its social services up to and including July 2011, thereby allegedly sustaining damage in the amount of 691,407 Hungarian forints. 9.     In application no. 26998/12, Budapesti Autonóm Gyülekezet (Budapest Autonomous Congregation) is a religious community active in Hungary since 1998. Mr T. Görbicz is a Hungarian national who was born in 1963 and lives in Budapest. He is a minister of Budapesti Autonóm Gyülekezet . 10.     In application no. 41150/12, Szim Salom Egyház (Sim Shalom Church) is a religious community active in Hungary since 2004. Mr G.G. Guba is a Hungarian national who was born in 1975 and lives in Budapest. He is a member of Szim Salom Egyház . 11.     In application no. 41155/12, Magyar Reform Zsidó Hitközségek Szövetsége Egyház (Alliance of Hungarian Reformed Jewish Communities Church) is a religious community active in Hungary since 2007. Ms L.M. Bruck is a Hungarian national who was born in 1931 and lives in Budapest. She is a member of Magyar Reform Zsidó Hitközségek Szövetsége Egyház . 12.     In application no. 41463/12, the European Union for Progressive Judaism is a religious association with its registered office in London. It acts as an umbrella organisation for progressive Jewish congregations in Europe. Szim Salom Egyház (see application no. 41150/12) and Magyar Reform Zsidó Hitközségek Szövetsége Egyház (see application no. 41155/12) are among its members. 13.     In application no. 54977/12, Magyarországi Evangéliumi Testvérközösség (Hungarian Evangelical Fellowship) is a religious community active in Hungary since 1981. 14.     In application no. 56581/12, Magyarországi Biblia Szól Egyház (“The Bible Talks” Church of Hungary) is a religious community active in Hungary for over twenty years. 15.     In application no. 41553/12, the applicants ( ANKH Az Örök Élet Egyháza (ANKH Church of Eternal Life), Árpád Rendjének Jogalapja Tradícionális Egyház (Traditional Church of the Legal Basis of Árpád’s Order), Dharmaling Magyarország Buddhista Egyház (Dharmaling Hungary Buddhist Church), Fény Gyermekei Magyar Esszénus Egyház (“Children of Light” Hungarian Essene Church) , Mantra Magyarországi Buddhista Egyháza (Mantra Buddhist Church of Hungary), Szangye Menlai Gedün A Gyógyító Buddha Közössége Egyház (Szangye Menlai Gedun, Community of Healing Buddha Church), Univerzum Egyháza (Church of the Universe), Usui Szellemi Iskola Közösség Egyház (Usui Spiritual School Community Church) , Út és Erény Közössége Egyház (Community of Way and Virtue Church)) are religious communities active in Hungary since 1999, 2008, 2005, 2001, 2007, 1992, 1998, 2008 and 2007 respectively. 16.     On 30 December 2011 Parliament enacted Act no. CCVI of 2011 on the right to freedom of conscience and religion and the legal status of Churches, denominations and religious communities (“the 2011 Church Act”). It entered into force on 1 January 2012 and was subsequently amended on several occasions, most recently on 1 August and 1 September 2013. 17.     Apart from the recognised Churches listed in the Appendix to the 2011 Church Act (see paragraph 22 below), all other religious communities previously registered as Churches lost their status as Churches but could continue their activities as associations. If intending to continue as Churches, religious communities were required to apply to Parliament for individual recognition as such. 18.     In decision no. 6/2013 (III. 1.), the Constitutional Court found certain provisions of the 2011 Church Act to be unconstitutional and annulled them with retrospective effect. Meanwhile, several applicants filed requests to have the minister responsible register them as Churches, but these applications were refused on the ground that – despite the decision of the Constitutional Court – the 2011   Church Act precluded the registrations requested. 19.     After the Constitutional Court’s decision, several applicants applied to the National Taxation and Customs Agency seeking to be reissued with the number which is necessary in order to remain entitled to the 1% of income tax which taxpayers may donate to Churches. The National Taxation and Customs Agency suspended the procedure and invited the applicants to initiate a recognition procedure before Parliament. In the applicants’ submission, this demonstrated further disregard for the Constitutional Court’s decision. 20.     Several applicants regained their status as Churches pursuant to the Constitutional Court’s decision. II.     RELEVANT DOMESTIC LAW A.     Overview of developments in the relevant legislation 21.     Between 12 February 1990 and 31 December 2011 religious activities were regulated by the 1990 Church Act, which defined religious communities with a membership exceeding one hundred as Churches. 22.     As of 1 January 2012, the 1990 Church Act was replaced by Act   no.   CCVI of 2011 (“the 2011 Church Act”). Under the new Act, religious communities could exist either as Churches or as associations carrying out religious activities (“religious associations” according to the terminology used by the Constitutional Court). The only entities which qualified as Churches were those listed in the Appendix to the 2011 Church Act and those classified as Churches by Parliament subject to certain conditions, originally until 29 February 2012. The constitutional basis of this regulation was provided by Article 21 § 1 of the Transitional Provisions of the Fundamental Law, which vested in Parliament the power to identify the recognised Churches in the relevant cardinal law and to determine the criteria for the recognition of Churches that might additionally be admitted in the future. Formerly registered Churches could be converted, at their request, into associations and carry on their activities on that basis; however, under the new rules they were not entitled to any budgetary subsidies. Originally (under the 1990 Church Act), there had been 406 registered Churches, whereas the Appendix to the 2011 Church Act contained only fourteen. The Appendix, in force as of 1   March   2012, lists twenty-seven Churches and Church alliances, giving a total of thirty-two Churches. According to the information published by the tax authorities, these thirty-two Churches do not fully coincide with the thirty-two most supported Churches if such support is measured by the number of taxpayers making voluntary tax donations in their favour. On 28 December 2012 the Constitutional Court repealed, among other provisions, those rules of the Transitional Provisions of the Fundamental Law which had granted Parliament the right to identify recognised Churches. On 26   February 2013 it also annulled those provisions of the 2011 Church Act which had led to the applicants’ being deprived, by force of law, of their Church status. 23.     Partly in response to the above-mentioned Constitutional Court decisions, the power of Parliament to grant special Church status was reintroduced into the Fundamental Law itself, notably by its Fourth Amendment, which came into force on 1 April 2013. This introduced the terms “Churches” and “other organisations performing religious activities”, with Churches being defined as those organisations with which the State cooperates to promote community goals and which the State recognises as such. In a similar vein, under the rules of the 2011 Church Act as amended with effect from 1 August 2013, the term currently in use is that of “religious communities”; this term encompasses “incorporated Churches” ( bevett egyház ) as well as “organisations performing religious activities” ( vallási tevékenységet végző szervezet ). However, all these entities are entitled to use the word “Church” ( egyház ) in their names. 24.     Under the rules in force, for a religious community to become an “incorporated Church” it must prove either one hundred years of international existence or that it has functioned in Hungary for twenty years in an organised manner and must prove a membership which equals at least 0.1% of the national population. Moreover, it has to prove its intention and long-term ability to cooperate with the State to promote public-interest goals. On the other hand, a group of individuals may become an “organisation performing religious activities” if it has at least ten members and is registered as such by a court. 25.     The Fifth Amendment to the Fundamental Law (which came into force on 1 October 2013) was intended to emphasise, also at constitutional level, the principle that everyone is entitled to establish special legal entities (“religious communities”) designed for the performance of religious activities, and that the State may cooperate with some of those communities to promote community goals, conferring on them the status of “incorporated Church”. To reflect the uniformity of “[incorporated] Churches” and “other organisations performing religious activities” in terms of freedom of religion, those terms were replaced by the overall term “religious communities” throughout the text of the Fundamental Law. However, under the present rules of Hungarian law, incorporated Churches continue to enjoy preferential treatment, in particular in the field of taxation and subsidies. In particular, only incorporated Churches are entitled to the 1% of personal income tax donated by citizens and to the corresponding State subsidy. Moreover, in decision no.   6/2013 (III. 1.), the Constitutional Court identified, in a non-exhaustive list (see points 158 to 167 of the decision in paragraph 34 below), several activities whose exercise is facilitated – in legal, economical, financial and practical terms – by the lawmaker in the case of incorporated Churches but not in the case of other religious communities: these examples include religious education and confessional activities within State institutions, the operation of cemeteries, including religious funerals, the publication of religious printed material and the production and marketing of religious objects. Notwithstanding the fact that the applicants have nominally regained their legal status, they cannot benefit from preferential treatment of this kind, which is available only to incorporated Churches. B.     Constitutional provisions 26.     The Fundamental Law of Hungary, as in force on 1 January 2012, provided: Article VII “1.     Every person shall have the right to freedom of thought, conscience and religion. This right shall include the freedom to choose or change religion or any other conviction, and the freedom for every person to proclaim, refrain from proclaiming, profess or teach his or her religion or any other conviction by performing religious acts or ceremonies or in any other way, whether individually or jointly with others, in the public domain or in his or her private life. 2.     The State and the Churches shall be separate. Churches shall be autonomous. The State shall cooperate with the Churches to promote community goals. 3.     The detailed rules for Churches shall be regulated by a cardinal Act.” 27.     With effect from 1 April 2013, pursuant to the Fourth Amendment to the Fundamental Law of Hungary, the text of Article VII of the Fundamental Law was amended as follows: Article VII “1.     Every person shall have the right to freedom of thought, conscience and religion. This right shall include the freedom to choose or change religion or any other conviction, and the freedom for every person to proclaim, refrain from proclaiming, profess or teach his or her religion or any other conviction by performing religious acts or ceremonies or in any other way, whether individually or jointly with others, in the public domain or in his or her private life. 2.     Parliament may pass cardinal Acts recognising certain organisations which perform religious activities as Churches, with which the State shall cooperate to promote community goals. The provisions of cardinal Acts concerning the recognition of Churches may be the subject of a constitutional complaint. 3.     The State and Churches and other organisations performing religious activities shall be separate. Churches and other organisations performing religious activities shall be autonomous. 4.     The detailed rules for Churches shall be regulated by a cardinal Act. As a requirement for the recognition of any organisation performing religious activities as a Church, the cardinal Act may prescribe an extended period of operation, social support and suitability for cooperation to promote community goals.” 28.     With effect from 1 October 2013, pursuant to the Fifth Amendment to the Fundamental Law of Hungary, the text of Article VII of the Fundamental Law was amended as follows: Article VII “1.     Every person shall have the right to freedom of thought, conscience and religion. This right shall include the freedom to choose or change religion or any other conviction, and the freedom for every person to proclaim, refrain from proclaiming, profess or teach his or her religion or any other conviction by performing religious acts or ceremonies or in any other way, whether individually or jointly with others, in the public domain or in his or her private life. 2.     In order to practise their religion, persons sharing the same principles of faith may establish religious communities in organisational forms defined by cardinal Act. 3.     The State and the religious communities shall be separate. Religious communities shall be autonomous. 4.     The State and the religious communities may cooperate to promote community goals. Such cooperation shall be established by decision of Parliament, at the request of the religious community concerned. Religious communities participating in such cooperation shall operate as incorporated Churches. With a view to their participation in activities promoting community goals, the State shall confer specific rights on the incorporated Churches. 5.     Common rules concerning religious communities, the conditions of cooperation, the incorporated Churches and the detailed rules governing them shall be defined and regulated by a cardinal Act.” C.     Statutory provisions 29.     In its relevant provisions the 2011 Church Act, as in force on 1   January 2012, read as follows: Religious activities Section 6 “(1)     For the purposes of this Act, religious activities relate to a set of beliefs directed towards the transcendental which has a system of faith-based principles and whose teachings focus on existence as a whole, and which embraces the entire human personality and lays down specific codes of conduct that do not offend morality and human dignity. (2)     The following shall not be considered as religious activities per se : (a)     political and lobbying activities; (b)     psychological and parapsychological activities; (c)     medical activities; (d)     business/entrepreneurial activities; (e)     pedagogical activities; (f)     educational activities; (g)     higher educational activities; (h)     health care activities; (i)     charitable activities; (j)     family, child or youth protection activities; (k)     cultural activities; (l)     sports activities; (m)     animal protection, environmental protection or nature conservation activities; (n)     information technology activities which go beyond the information technology necessary for faith-based activities; (o)     social work activities.” Churches Section 7 “(1)     A Church, religious denomination or religious community (hereinafter referred to as ‘Church’) shall be an autonomous organisation comprising natural persons sharing the same principles of faith, shall possess self-government, and shall operate primarily for the purpose of exercising religious activities. For the purposes of this Act, religious denominations and religious communities shall also be considered as Churches. (2)     Natural persons confessing the same principles of faith, with full capacity to act and residing in Hungary, may establish a Church for the exercise of their religion. ... (4)     The Churches recognised by Parliament are listed in the Appendix to this Act.” Section 8 “The State may enter into agreements with Churches which have substantial social support, preserve historical and cultural values and maintain pedagogical, educational, higher educational, health care, charitable, social, family/child/youth protection, cultural or sports institutions (hereinafter referred to as ‘public-interest activities’) in order to ensure their operation.” Section 9 “... (2)     The State may take into account the actual social role of Churches and the public-interest activities performed by them, in enacting additional rules of law related to the social role of Churches and in maintaining relations with them.” Section 14 “(1)     The representative of an association which primarily performs religious activities (hereinafter referred to as an ‘association’) shall be authorised to initiate the recognition of the represented association as a Church by submitting a document signed by a minimum of 1,000 individuals, applying the rules governing popular initiatives. (2)     An association shall be recognised as a Church if (a)     it primarily performs religious activities; (b)     it has a confession of faith and rites containing the essence of its teachings; (c)     it has been operating internationally for at least one hundred years, or in an organised manner as an association in Hungary for at least twenty years, which includes operating as a Church registered under [the 1990 Church Act] prior to the entry into force of this Act; (d)     it has adopted a statute, an instrument of incorporation and internal ecclesiastical rules; (e)     it has elected or appointed administrative and representative bodies; (f)     its representatives declare that the activities of the organisation established by them are not contrary to the Fundamental Law, do not conflict with any rule of law and do not violate the rights and freedoms of others; (g)     the association has not been considered a threat to national security during the course of its operation; (h)     its teaching and activities do not violate the right to physical and psychological well-being, the protection of life or human dignity. (3)     Based on the popular initiative, the parliamentary committee on religious affairs (hereinafter referred to as ‘the committee’) shall submit a bill to Parliament regarding the recognition of the association as a Church. If the conditions defined in subsection (2) are not fulfilled, the committee shall indicate this in connection with the bill. (4)     At the request of the committee, the association shall certify that it fulfils the conditions defined in points (a) to (f) of subsection (2). The committee shall request the opinion of the President of the Hungarian Academy of Sciences regarding the fulfilment of the conditions defined in points (a) to (c) of subsection (2). (5)     If Parliament does not support the recognition of an association as a Church in accordance with the bill referred to in subsection (3), the decision made in this regard shall be published in the form of a parliamentary resolution. No popular initiative aimed at securing recognition of the association as a Church may be initiated within a period of one year following the publication of this resolution.” Section 15 “The association in question shall qualify as a Church as of the day of entry into force of the amendment to this Act in respect of its registration.” Section 19 “... (3)     In order to realise their goals, Churches shall be authorised to engage in activities which do not qualify as business or entrepreneurial activities, and shall also be authorised to engage in business or entrepreneurial activities besides their core activities. Furthermore, they shall be authorised to establish businesses and NGOs and to participate therein. (4)     Churches’ public-interest activities and institutions shall be entitled to budgetary funds to the same extent as State and local government institutions performing similar activities. In these Church institutions the conditions of employment shall conform to those in the public sector in respect of wages, working time and rest periods. (5)     The central wage-policy measures applicable to employees of State and local government institutions shall apply to the employees of the Church institutions referred to in subsection (4), subject to the same conditions. (6)     Churches may receive funding on a statutory basis from the subsidiary organs of central government, from programmes financed out of EU funds or on the basis of international agreements, by way of application or outside the system of applications, on the basis of a specific decision. ...” Section 20 “... (4)     In addition to those activities listed in section 6, subsection (2), the following shall not qualify as business or entrepreneurial activities in the case of Churches: (a)     the operation of religious, pedagogical, educational, higher educational, health care, charitable, social, family/child/youth protection, cultural and sports institutions, as well as ... activities to protect the environment; (b)     the use of holiday homes as a service to Church personnel; (c)     the production or sale of publications or objects of piety which are necessary for religious life; (d)     the partial exploitation of real estate used for Church purposes; (e)     the maintenance of cemeteries; (f)     the sale of non-material goods, objects ... serving exclusively religious, pedagogical, educational, higher educational, health care, charitable, social, family/child/youth protection, cultural, sports or environmental protection activities, including the reimbursement of the cost of work clothes; (g)     the provision of services complementary to religious, pedagogical, educational, higher educational, health care, charitable, social, family/child/youth protection, cultural, sports or environmental protection activities, or the not-for-profit use of equipment serving these activities; (h)     the production or sale of products, notes, textbooks, publications or studies linked to the performance of public duties taken over from the State or local government; (i)     the operation of pension institutions or pension funds set up for the self-support of Church personnel. (5)     The revenues generated from activities listed in subsection (4) shall include, in particular, the following: (a)     payments, fees and reimbursements in respect of services; (b)     compensation, damages, penalties, fines and tax refunds connected to the activity; (c)     ... non-repayable funding, grants received in connection with the activity; and (d)     the portion of interest, dividends and yields paid by financial institutions and issuers on deposits and securities made or acquired using uncommitted funds, in proportion to the revenues generated by activities which do not qualify as business or entrepreneurial activities. (6)     Churches may be granted tax benefits and other similar benefits.” Section 23 “Churches, and in particular Church rites and the undisturbed conduct of Church governance, as well as Church buildings, cemeteries and other holy places, shall enjoy enhanced protection under the law on regulatory offences and under criminal law.” Section 24 “(1)     In teaching or educational institutions financed by the State or local government, Churches may provide religious and moral education according to the needs of students and their parents; in institutions of higher education Churches may carry out faith-based activities. ... The costs of religious and moral education shall be borne by the State, on the basis of a separate Act or of agreements concluded with the Churches. (2)     Churches may perform pastoral services in the army, in prisons and in hospitals, or other special ministries as provided for by statute.” Section 33 “(1)     The Minister shall, within thirty days of the entry into force of this Act, register the Churches listed in the Appendix to this Act and the internal ecclesiastical legal persons determined by them under section 11. (2)     Churches listed in the Appendix and their internal ecclesiastical legal persons may operate as Churches and as internal ecclesiastical legal persons regardless of the date of their registration under subsection (1). ...” Section 34 “... (2)     Until the expiry of Act no. C of 2011 on the right to freedom of conscience and religion and the legal status of Churches, denominations and religious communities, with the exception of the rules governing popular initiatives, Parliament shall, in the light of the provisions governing the recognition of Churches set out in Act no. C of 2011 ..., make decisions by 29   February 2012 in respect of the recognition of Churches submitting applications for recognition to the Minister in accordance with this Act, under the procedure set out in section 14, subsections (4) and (5). (3)     The Minister shall publish a list of the Churches specified in subsection (2) above on the Ministry’s official website. (4)     If Parliament refuses to recognise a Church in accordance with subsection (2), for the purposes of this Act and other relevant legislation that Church shall qualify as an organisation pursuant to subsection (1) as of 1 March 2012, and sections 35 to 37 shall apply to it, with the proviso that: (a)     recognition as a Church may proceed on the basis of a popular initiative launched up to one year after publication of the parliamentary resolution referred to in section 14, subsection (5); (b)     the procedural action defined in section 35, subsection (1), must be commenced by 30 April 2012 and the conditions set out in section 37, subsection (2), must be fulfilled by 31 August 2012; (c)     the date of 30 April shall be taken into account in applying section 35, subsection (3), point (b); (d)     the date of legal succession in accordance with section 36, subsection (1), shall be 1 March 2012; (e)     budgetary funding for ecclesiastical purposes may be granted to the Churches specified in subsection (2) up to 29 February 2012. (5)     The organisation (a)     may initiate its registration as an association in accordance with section 35, and (b)     where it meets the requirements provided for in this Act, may initiate the recognition of the association as a Church in accordance with the provisions set out in Chapter III.” Section 35 “(1)     The organisation shall declare its intention to continue or discontinue its activities by 29 February 2012, and where it intends to continue its activities it shall, in accordance with the rules concerning associations, initiate a change-of-registration procedure. In this connection section 37, subsection (1), section   38 and section 63, points (a) and (c), of Act no. CLXXXI of 2011 on the court registration of civil society organisations and related rules of procedure shall apply, with the proviso that the meeting at which the change of registration is decided shall be considered as the constituent assembly. (2)     The requirements for the organisation to be registered as an association must be fulfilled by 30 June 2012 at the latest. However, if the organisation undertakes religious activities from 1 January 2012 within the same organisational framework defined in its internal ecclesiastical rules as in force on 31 December 2011, the court, in the course of the registration of the association and in connection with the requirements set out in section 62, subsection (4), point (b), of Act no. IV of 1959 on the Civil Code, shall refrain from assessing whether the instrument of incorporation of the organisation complies with the legal provisions relating to the establishment and competence of the supreme body, administrative body and representative body. Failure to meet the above deadline shall result in forfeiture of the right to register. ...” Section 37 “(1)     With the exception of the cases defined in subsection (3), after the entry into force of this Act only Churches listed in the Appendix may be granted budgetary subsidies for ecclesiastical purposes. (2)     For the purposes of Act no. CXXVI of 1996 on the use of a specified amount of personal income tax in accordance with the taxpayer’s instructions, the organisation shall be considered to be an association and shall be entitled to the 1% that can be donated to associations, provided that it complies with the conditions laid down by the laws concerning associations by 30 June 2012. (3)     On the basis of an agreement, the State shall provide budgetary subsidies for the operation of the following institutions operated by the organisation on 31 December 2011: (a)     until 31 August 2012 for public education institutions; (b)     until 31 December 2012 for social institutions.” Section 38 “(1)     While abiding by the agreements concluded with Churches engaged in public ‑ interest activities, the Government shall review these agreements and, if appropriate, shall initiate the conclusion of new agreements. (2)     Until 31 December 2012, the Government may conclude agreements relating to the provision of budgetary funding with organisations performing public duties which do not qualify as Churches under this Act.” Section 50 “... (3)     The following section 13 shall be added to the Church Funding Act: ‘Section 13: An organisation under section 34, subsection (1), of the Church Funding Act shall be entitled, in 2012, to receive the complementary funding specified under section 4, subsection (3), provided it has been recognised as a Church by Parliament up to 20 May 2012.’” Section 52 “Section 34 shall be replaced by the following provision: ‘Section 34 (1): With the exception of the Churches listed in the Appendix and their independent organisations established for religious purposes, organisations registered in accordance with [the 1990 Church Act] and their organisations established for religious purposes (hereinafter jointly referred to as ‘organisations’) shall qualify as associations as of 1 January 2012. ...’” 30.     The 2011 Church Act was amended on several occasions, in particular on 1 August 2013. Following these amendments, the criteria to be met in order for an organisation performing religious activities to obtain “incorporated Church” status remain similar to those introduced on 1   January 2012, with the following differences: if the organisation has been operating in Hungary, it has to prove a membership which equals at least 0.1% of the national population in Hungary (a requirement not applied to organisations which have been operating internationally); moreover, it has to prove its intention and long-term ability to cooperate with the State to promote public-interest goals. The ability of an organisation to cooperate may be evidenced by its statute, the number of members it has, its previous activities and the accessibility of those activities to a large section of the population. 31.     The procedure for recognition as an “incorporated Church” was also amended. A request for recognition must be submitted to the Minister in charge of religious affairs (instead of Parliament). The Minister examines whether the organisation meets certain statutory criteria and adopts an administrative decision which is open to judicial review. The final decision is communicated to the parliamentary committee on religious affairs which, in turn, examines the organisation’s intention and ability to cooperate with the State as well as the conformity of its teachings and activities with others’ rights to physical and psychological well-being, the protection of life and human dignity. Parliament’s Committee for National Security further examines whether the organisation has been considered a threat to national security. The representatives of the organisation are heard by the parliamentary committee on religious affairs. If, following examination by the committee, the organisation is found to meet all the statutory criteria, the committee submits a bill for the granting of “incorporated Church” status. Otherwise, it submits a motion proposing the refusal of the request, which must contain due reasoning. Parliament then decides whether to adopt the bill or the motion for refusal. The lawfulness of a refusal may be challenged before the Constitutional Court within fifteen days. 32.     The 2011 Church Act, as amended on 1 August 2013, provides, in its relevant parts, as follows: Religious activities and common rules on the status of religious communities Section 6 “(1)     A religious community shall be a Church recognised by Parliament or an organisation performing religious activities. A Church recognised by Parliament shall be an incorporated Church. (2)     A religious community shall be established and operate primarily for the purposes of religious activities. (3)     Religious activities relate to a set of beliefs directed towards the transcendental which has a system of faith-based principles and whose teachings focus on existence as a whole, and which embraces the entire human personality and lays down specific codes of conduct. (4)     The following shall not be considered as religious activities per se : (a)     political and lobbying activities; (b)     psychological and parapsychological activities; (c)     medical activities; (d)     business/entrepreneurial activities; (e)     pedagogical activities; (f)     educational activities; (g)     higher educational activities; (h)     health care activities; (i)     charitable activities; (j)     family, child or youth protection activities; (k)     cultural activities; (l)     sports activities; (m)     animal protection, environmental protection or nature conservation activities; (n)     information technology activities which go beyond the information technology necessary for faith-based activities; (o)     social work activities. (5)     A religious community shall only perform religious activities which are neither contrary to the Fundamental Law nor unlawful and which do not violate the rights and freedoms of other communities.” Section 7 “A religious community shall be entitled to use, as a self-definition, the word ‘Church’ in its name and when referring to its activities whose content is based on its principles of faith. The name of an organisation performing religious activities shall not contain any reference to ‘association’ as a legal form.” Section 9 “(1)     The Government may enter into agreements with religious communities which have substantial social support, preserve historical and cultural values (either themselves or through their subsidiary institutions) and maintain pedagogical, educational, higher educational, health care, charitable, social, family/child/youth protection, cultural or sports institutions, in order to ensure their operation. ...” Organisation performing religious activities Section 9/A “(1)     An organisation performing religious activities shall be an association comprising natural persons confessing the same principles of faith and shall, according to its statute, operate for the purpose of exercising religious activities. (2)     The rules governing the activities of associations shall apply accordingly to organisations performing religious activities, with the differences provided for in this Act.” Section 9/B “(1)     The Budapest High Court shall have exclusive jurisdiction to register organisations performing religious activities. (2)     On receiving a registration request, the High Court shall examine only whether (a)     the organisation’s representatives have declared that its establishment serves the purpose of exercising religious activities; (b)     the activity to be performed by the organisation does not violate section 6, subsections (4) and (5); (c)     the organisation’s founding was declared, and its statute adopted, by ten members at least; (d)     only natural persons are members of the organisation and the statute excludes any legal person from membership. (3)     The registration request shall be rejected only if the organisation fails to meet the requirements enumerated under subsection (2), points (a) to (d), above. (4)     The statute of organisations performing religious activities may regulate the following subjects in a manner which differs from the rules applying to associations: (a)     admittance to the organisation and exercise of membership rights; (b)     the persons, as well as their tasks and competences, who have a legal relationship with the organisation and are entitled to b.a     adopt and oversee internal decisions concerning the organisation’s activity or b.b     manage and represent the organisation.” (5)     Organisations performing religious activities may merge only with other organisations performing religious activities.” Section 9/C “(1)     The review of lawfulness exercised by the prosecutor’s office in respect of an organisation performing religious activities shall extend only to verifying whether the organisation’s activity conforms to section 6, subsections (4) and (5). If the organisation fails to meet those requirements even after a warning from the prosecutor’s office, the latter may initiate court proceedings against the organisation. (2)     At the request of the prosecutor’s office the court may (a)     order the organisation to restore its activity to a lawful footing and dissolve it in the event of non-compliance; (b)     dissolve the organisation if its activity violates the Fundamental Law in the opinion of the Constitutional Court.” Ecclesiastical legal person ( Egyházi jogi személy ) Section 10 “The incorporated Churches and their internal ecclesiastical legal entities shall be ecclesiastical legal persons.” Section 11 “(1)     An incorporated Church shall be an autonomous organisation possessing self ‑ government and comprising natural persons confessing the same principles of faith, on which Parliament confers special public-law status for the purpose of cooperation to promote public-interest goals. (2)     The incorporated Church shall be a legal person. (3)     Incorporated Churches shall have equal rights and obligations. (4)     Incorporated Churches shall be enumerated in the Appendix to this Act.” Person in the service of a religious community Section 13 “(1)     An ecclesiastic ( egyházi személy ) shall be a natural person who, according to the internal rules of an incorporated Church, exercises ecclesiastical ministry in the framework of a specific ecclesiastical, labour or other relationship. (2)     Ecclesiastics shall be entitled to keep secret from the State authorities any personal information which they acquire during ecclesiastical service. (3)     Ecclesiastics shall enjoy enhanced protection under the law on regulatory offences and under criminal law.” Section 13/A “(1)     A professional minister of an organisation performing religious activities shall be a natural person who is in the service of the organisation and exercises his or her activity in the framework of a labour relationship. (2)     Section 13(2) and (3) shall apply to the professional ministers of organisations performing religious activities.” Conditions for recognition as a Church Section 14 “(1)     An organisation performing religious activities shall be recognised as a Church by Parliament if: (a)     it primarily performs religious activities; (b)     it has a confession of faith and rites containing the essence of its teachings; (c)     it has been operating c.a     internationally for at least one hundred years or c.b     in an organised manner as a religious community in Hungary for at least twenty years and its membership equals at least 0.1% of the national population; (d)     it has adopted internal ecclesiastical rules; (e)     it has elected or appointed administrative and representative bodies; (f)     its representatives declare that the activities of the organisation established by them are not contrary to subsections (4) and (5) of section 6; (g)     its teaching and activities do not violate the right to physical and psychological well-being, the protection of life and human dignity; (h)     the associatio