Scientology is viewed as a new religious movement, and is to be treated to the existence of other facts as such. The Federal Court shares this view." In a final decision the Federal Court (Bundesgericht) of 14 Feb 1992 confirmed that the Church of Scientology is pursuing religious purposes and falls under the protection of freedom of faith, conscience and worship. Taiwan In 2003, the National Ministry of the Interior for Taiwan recognized the Church of Scientology of Taiwan as a charitable religious institution, officially adding it to the rolls of the country's recognized religions. Taiwan has 15 Scientology missions and churches, including the one in Kaohsiung. United Kingdom The Church of Scientology was not classified as a religious institution by the UK government until December 2013. The Church's application for charity status in England and Wales was rejected in 1999, and the Church has not exercised its right of appeal. However, in 2000, the Church of Scientology was exempted from UK value added tax on the basis that it is a not-for-profit body. The Ministry of Defence has confirmed that Scientology is "an officially recognised religion in the Royal Navy". The UK Prison Service does not recognize Scientology as a religion. Prisoners who are registered as Scientologists may practice their religion and are given access to a representative of the Church of Scientology if they wish to receive its ministry. In a December 2013 decision, the UK Supreme Court ruled unanimously that a London Church of Scientology chapel was a "place of meeting for religious worship" and should be registered as a place for marriage. This judgement endorsed the Australian High Court decision of 1983 "Of the various attempts made to describe the characteristics of religion, I find most helpful that of Wilson and Deane". Under Scots law, Scientology ministers had been authorised to perform marriages in Scotland even prior to the December 2013 Supreme Court decision. The UK government has openly criticized the Church in the past, as documented in 1971 in the Foster Report. The government places no restrictions upon its activities. United States of America Since 1993, the Internal Revenue Service in the United States has formally recognized the Church of Scientology as a non profit entity for tax purposes. Scientology as a religion Scientology is officially recognized as a religion in the United States. Recognition came in 1993, when the Internal Revenue Service (IRS) stated