"47. In particular, the domestic courts found that the applicant organisation was not eligible for the tax exemption since the religious literature received by it had been a “donation” within the meaning of Article 605 of the Civil Code and not a “gift” as defined in Article 594 of the same Code (see paragraph 24 above). Thus, in its decision of 30 July 2013 the Administrative Court, drawing a distinction between the notions of a “gift” and a “donation”, found that the reason the applicant organisation had been unable to benefit from the tax exemption under section 12 of the Freedom of Conscience and Religious Organisations Act was that the shipment in question had constituted a “donation”, whereas the provision provided for a tax exemption in respect of “gifts” (see paragraph 18 above)."
*And paragraph 13:
"under the [VAT Act] transactions (operations) defined by law are subject to tax (considered a taxable object). ‘Monetary and other gifts or income received from citizens’ are not subject to [VAT] ... therefore ... the exception stated in [the Freedom of Conscience and Religious Organisations Act] does not concern taxation under [the VAT Act] "
*And paragraph 18:
"(4) importation of goods under the ‘import for free turnover’ customs regime with the exception of cases defined by law.
In accordance with section 12 of [the Freedom of Conscience and Religious Organisations Act] ... monetary and other gifts received by religious organisations are not subject to taxation.
For the above-mentioned provision to be applicable, a religious organisation is required to receive a gift.
Article 594 of the Civil Code [of the Republic of Armenia] defines the concept of a ‘gift’, in particular pursuant to a gift contract, as one party (the donor) transferring or undertaking to transfer gratuitously property or property rights to the other party (the donee) ...
Article 605 of the same Code in its turn defines the concept of a donation; in particular, a donation is a gift of property or a right for public interest purposes.
It is clear from the above-mentioned provisions that the notions of ‘gift’ and ‘donation’ are unequivocally different from each other and they regulate different legal relations of a different nature.
The examination of the contract referred to by the applicant shows that the religious literature has been donated to the applicant and therefore it is a donation and not a gift."