E/CN.4/1995/91 page 100 furthermore guaranteed by article 9 of the European Convention on Human Rights and article 18 of the International Covenant on Civil and Political Rights. The 26 Swiss cantons and half-cantons are free to define their relationship with churches; they may, in particular, while respecting freedom of conscience and belief, designate one or more ’official churches’, and, for example, pay their ministers, subsidize them or allow them to levy taxes. The cantons’ practice has been found to comply with the general principle of equality. The Constitution likewise protects the right to change religion, i.e. to leave a church of which one is a member. While the precedents of the Federal Court permit churches to establish a special procedure enabling one of their members to leave them, this procedure must not constitute an obstacle to the wishes of the person concerned. In Switzerland, religious belief does exempt a person from fulfilling a civic duty such as military service, as under the Military Penal Code anyone refusing to serve is liable to imprisonment (in general for six months). Nevertheless, since 15 July 1991, article 81 of the Code has been amended to enable anyone who, on the grounds of fundamental ethical values, can reasonably demonstrate that he is unable to reconcile military service with the demands of his conscience, to perform civilian service instead of being imprisoned. This obligation to work for a period of time which is one and a half times longer than the military service which has been refused, but which may not exceed two years, is not included in the person’s police record. The figures for 1992 are as follows: 236 (or 55 per cent) of the 433 refusals to perform military service were genuinely motivated by a conflict with fundamental ethical values. One hundred and ninety-seven prison sentences were imposed, 221 persons were obliged to perform civilian service and 15 soldiers were permitted to serve without bearing arms." In a decision of 20 March 1992, the Military Court of Cassation pointed out that: "A decision dictated by conscience is a compelling value judgement which imposes a duty to act or not to act upon the decision-taker. It stems from an extremely personal, profound process, as conscience is the ultimate, decisive authority which impels the person in question to behave in a given manner in specific situations in order to be at peace with himself. A person faced with a situation calling for a decision guided by his conscience does not have a free choice. He must react in the way his conscience dictates. This inner voice dictates behaviour which allows no room for compromise or half measures. Conscientious objection differs from a refusal to serve on the grounds of abstract ethical principles or professions of faith which have been learned. It is special in that in normal circumstances, most decisions are taken in the light of usual standards and scales of values which are not imperative in nature.