Arguably, the Catholic church nor any other religion, meets those criteria since none of them spends more than 90% of their income on actual charitable work. I would venture more than half of it goes into paying priests and upkeep of Churches. Except perhaps for the historical value of churches, I don't see how that´s for the common good. Yet, they all get tax exemption for funding those expenses. Except for Scientology. Hence, it could be that the tax office is opening a can of worms by back-charging Scientology. In one of the Trouw articles, the tax office was saying this is a complex legal matter, and I am just guessing where these complexities lie. Anyway, if it goes to court, I don't think any Dutch court will care much, since it's very clear that Scientology doens´t meet the criteria - they are a criminal/criminogenic organisation after all. However, the European Court of Justice may care for Scientology´s argument for religious discrimination and perhaps they could force the tax office into either annulling all blanket tax exemption for religions or give Scientology the same benefits. But hey, what do I know. It´s just random guesses from an amateur laywer, but I am cautious on declaring victory on this one just yet.