n Chiesa di Scientology della Brianza v. 2nd VAT Office of Monza, on 25 February 1992, the First Tax Court of Monza decided:

[I]n an academic research we [the Court] found Scientology to be a prophetic-type religion as it was born from the preaching and the revelation of a charismatic founder.

...

Then we examined the doctrinal contents and ritual practice of Scientology, carried out through practices like auditing, as their initiation rite, the Naming Ceremony for the assignment of a name, etc., and came to the conclusion that what makes the religion of Scientology is not only its similarity to other religions, but above all, the fact that, while judging without any prejudice and nonetheless influenced by the western conflict between “lay” and “religious,” all that is done or said in Scientology can and must find reliability within the terms of our culture only if it is considered as a religion.

n 9 December 1992, in Germany in the case of Peter Graf v. Dianetic Stuttgart e.V. the Stuttgart District Court ruled:

[Auditing] has its origin in the religious/philosophical view of defendant which is protected by German constitutional law and it is the focus of the spiritual/religious practice and pastoral counseling towards salvation within Scientology. Like most of the religious and ideological communities defendant considers man as a unity of body and soul which generally includes the promise of positive changes on a physical or spiritual level – as a so-called side effect – for the members who act according to the rules of defendant and who make use of his help.