The International Journal
of Not-for-Profit Law

Volume 1, Issue 3, March 1999

The Supreme Administrative Court (Conseil d”Etat) has held that the Church of Scientology, which derived most of its income from the sale of publications and the organisation of courses promoting scientology, mainly used commercial methods, in particular various forms of marketing, with a view to generating surplus revenues and is therefore engaged in commercial activities and is liable to tax accordingly. (Conseil d’Etat, 8th & 9th district, 8 July 1998, case nos. 149736 & 159135, Association Eglise de Scientologie)

Albert & others v Association club du chien-guide d’aveugles d’Ile de France

The Paris Court of Appeal has annulled the expulsion of several members of an association and the meetings of the association held after the notice of expulsion, on the grounds that the expulsion was in breach of the statutes of the association which provided all members with a right of audience prior to expulsion. The court granted the request of the excluded members for the appointment of an administrator in order to convene the statutory meetings of the association. (CA Paris, 23rd ch., section A, 13 May 1998, Albert & others v Association club du chien-guide d’aveugles d’Ile de France)