Karlsruhen Administrative Court decision of January 22, 1996

VG Karlsruhe - 6 K 2681/95 -

Scientology Mannheim - complainant
vs.
Karlsruehe Executive Presidium
(Regierungspraesidum) - accused

regarding obligation to report commercially

The complaint is dismissed.
The complainant bears the costs of the proceedings.


The accused legally required the complainant to report as a business. At the Scientology Mannheim Mission of the Scientology Church, the complainant operates a business on which it was not reporting in the sense of PP 14 sect. 1 GewO, and the obligation to report as a business does not violate the complainant's basic right of Article 4 of Basic Law.

Selling books and booklets and offering seminars and courses for sale is a commercial activity as viewed in the sense of PP. 1 sect. 1, 14 sect. 1 GewO, because that is directed at obtaining profit, is set up in the long-term and is practiced in a self-determined form (for definition of concepts, see specifically VGH Bad.-Wuertt., Decision of May 9, 1994 and other m.w.N.). Whether the activity (also) serves as practice of religion is not relevant in this evaluation (see BVerwG decision of February 16, 1995, NVwZ 1995, 473, 474 ff.)