its income would be tax exempt. Scientology officials have won the right to perform marriages in South Africa. In Italy, Scientology was judicially recognized as a religious denomination in 2000, when the Supreme Court held that Christian-based definitions of religion are not applicable because they would lead to the exclusion of Taoism, Buddhism, and many polytheistic, shamanistic, or animist religions. Scientology is not recognized as a religion in Canada. In the UK, the Charity Commission for England and Wales ruled in 1999 that Scientology was not a religion and refused to register the organization as a charity, although a year later, it was recognized as a not-for-profit body in a separate proceeding by the UK Revenue and Customs and exempted from UK value added tax. In December 2013, the United Kingdom's highest court officially recognized Scientology as a religion. The ruling ended a five-year legal battle by Scientologist Louisa Hodkin, who sought the legal right to marry at the Church of Scientology chapel in central London. The opinion by five supreme court justices redefined religion in law, rendering the 1970 definition "out of date" in restricting religious worship to "reverence or veneration of God or of a Supreme Being". In May 2008, the City of London police, senior officers of which had earlier received gifts worth thousands of pounds from the Scientology organization, unsuccessfully attempted to initiate a prosecution of a 15-year-old boy following a peaceful protest at which he held a sign reading "Scientology is not a religion, it is a dangerous cult". This statement is a quote from a superior court judgement against the Scientology organization. The summons was ostensibly issued under the Public Order Act 1986. The City of London police were swiftly instructed by the Crown Prosecution Service (CPS) that the word "cult" was "not abusive or insulting" to the Church of Scientology. The CPS advised the force on what action or behaviour at a demonstration might be considered to be threatening, abusive or insulting. The police force was then obliged to accept that their policing of future demonstrations will reflect this advice. Scientology as a commercial enterprise Scientology has been accused of being "a business, often given to criminal acts, and sometimes masquerading as a religion". In conjunction with the Church of Scientology's request to be officially recognized as a religion in Germany, around 1996 the German state Baden-Württemberg conducted a thorough investigation of the