A/HRC/43/48/Add.1 IV. National laws, policies, institutions and practices 19. Dutch law and policy endeavours to avoid establishing a hierarchy of rights, perpetuating the principle that human rights are mutually reinforcing, interrelated and interdependent. Article 1 of the 1983 Constitution establishes the principle of equal treatment and prohibits discrimination on the grounds of religion or belief. Article 6 states that everyone has the right to manifest freely his or her religion or belief, either individually or in community with others, without prejudice to his or her responsibility under the law. Article 23 stipulates that public authorities pay equal regard to the religion or belief of all persons regarding education, provides for private schools for religious communities and safeguards against compelling children to receive religious or belief instruction against their parents’ wishes. The Constitution does not, however, impose a positive duty on public bodies to prevent discrimination. Compensation is rarely granted to plaintiffs and sanctions are often insufficiently dissuasive. 20. According to article 6 of the 1983 Constitution, restrictions on religious practices are permitted for a number of reasons, including to safeguard against public disorder or health hazards. The country’s anti-blasphemy law was repealed in February 2014, and the General Equal Treatment Act of 1994 prohibits direct and indirect discrimination, including on the basis of religious identity. 14 The law, quite appropriately, does not prohibit cooperation between the State and religious communities, and the country’s legal framework guarantees State neutrality and equal treatment for all persons, regardless of their religion or belief. 21. There are no requirements for the registration of faith-based or ideological organizations and they do not need to declare their philosophical or religious nature. Such bodies may register with the Chamber of Commerce under article 2.2 of the Civil Code as religious denominations (kerkgenootschappen) to be exempt from property, income and other taxes. If they are deemed to be non-profit and non-violent institutions for the general good, further exemptions are possible. Taxes are mandated for non-religious activities in religious buildings. Due to historical State-religion relations, faith-based organizations are treated the same as secular organizations and may be financially supported for nonreligious activities. Not all religious organizations, including some mosques, consider themselves kerkgenootschappen (a term that includes the word “kerk”, which means “Church”) and instead register as associations or foundations under article 2.3 of the Civil Code, necessitating online registration and income declaration. Legislation is being drafted on funding transparency and on prohibiting “undesirable” funding from “unfree countries”, causing concern about the impact on the funding and operations of religious or belief organizations. Cooperative relationships between religious or belief communities and the State for the purposes of delivering necessary community services are commonplace, including initiatives that promote education or intercommunal harmony. The terms of these relationships tend to avoid encroaching on the independence of participating parties. 22. Under articles 137 c–g of the Criminal Code, incitement to hatred, discrimination and violence against persons based on religion, race, sexual orientation or gender identity are criminalized. Such acts are punishable by up to two years’ imprisonment and/or financial penalties. Defamation and threats are punishable under articles 261, 262 and 285 of the Criminal Code and prosecutors ask for sentence enhancements in incitement cases where racism is a motivating factor, carrying a maximum penalty of one year’s imprisonment. Prosecution for hate speech is, however, rare given the strong commitment to defending freedom of expression, especially when that expression is conveyed in a political context. A bill to increase the maximum penalty for incitement to violence, hatred and discrimination was adopted in November 2019 and came into force on 1 January 2020.15 Criminalization of genocide denial has been pending before the Senate since 2011. 14 15 6 Rikki Holtmaat, updated by Titia Loenen, Country report, non-discrimination: the Netherlands 2018, (Luxembourg, Publications Office of the European Union, 2018). See https://zoek.officielebekendmakingen.nl/stb-2019-421.html.