Libertà di religione e limitazione, alle sole religioni riconosciute, delle agevolazioni in materia di imposta fondiaria su edifici di culto.

The decision pronounces on the effects, in tax matters, of the freedom of religion and worship recognized by the combined provisions of articles 9 and 14 of the European Convention on Human Rights. Intervening on the exemption from income tax, in force in the Brussels-Capital Region, pro-vided for religious buildings of recognized religions only, the decision con-siders that this limitation is in principle legitimate and proportionate in or-der to avoid abuses in the event of fictitious religious beliefs, since the Court cannot intervene on the choices made by the national law. However, in the present case a discrimination arises because the procedure aimed at recognizing the religious confession, not being predetermined by legal or regulatory provisions, does not offer guarantees of legality and transpar-ency, so the authority may do a discretionary assessment, which reflects on the concrete application of the tax exemption.