Rechterlijke toetsing van het kwalitatief en kwantitatief algemeen-belangcriterium bij religieuze anbi’s

Dutch judicial review of the qualitative and quantitative public interest criterion for religious common benefit institutions The author examines how Dutch case law interprets the public interest criterion for public benefit institutions of religious nature, both regarding the qualitative and quantitative aspect of this criterion. The qualitative aspect refers to aiming for public benefit and the quantitative aspect refers to aiming sufficiently for public benefit, i.e. at least ninety percent.