The Gazette 1981

SEPTEMBER 1981

GAZETTE

Commission Consultative des Barreaux de la Communauté Européenne The Incorporated Law Society has, for some years, been a member of the CCBE. The CCBE is the officially recognised liaison committee in the European Community for the professions of Avocat/Advocaat (Belgium)» Advokal (Denmark), Avocat (France), Rechtsanwalt (Germany). Dikigoros (Greece), Barrister and Solicitor (Ireland). Avvocato (Italy), Avocal Avoué (Luxembourg). Advocaat en Procureur (Netherlands), Advocate, Barris- ter and Solicitor (U.K.). The CCBE consists of ten delegations, whose members are nominated by the Bars and Law Societies (the controlling professional bodies) of the ten member states of the Community. The Bars of Austria. Norway. Portugal, Spain, Sweden and Switzerland arc represented by observer delegations. The CCBE's stated object is to study all questions affccting the legal profession in the member states of the Community and to formulate solutions designed to coordinate and harmonise professional practice. The CCBE acts as liaison both between the Bars and Law Societies themselves and between them and the Community institutions, to whom it conveys the views of legal practitioners on proposed Community legislation and other matters. There is a Permanent Delegation to the European Court of Justice. This Court in 1980 granted the CCBE the right to intervene in a case concerning confidentiality of communications between Lawyer and client. A Council for Advice and Arbitration exists to settle disputes between Bars or between lawyers on matters of professional conduct. The Lawyers' Professional Identity Card published in 1978 by the CCBE and issued by the national Bars and Law Societies is officially recognised by the European Court of Justice and by national authorities. It is widely used by an increasing number of lawyers. The CCBE's 1977 Declaration of Perugia lays down the principles of professional conduct applicable throughout the Community, and has formed a basis for much useful discussion and voluntary harmonisation between Bars. Specialist sub-committees exist to study company law; competition and intellectual properly; and rights of defence and Community sanctions. The first commit tec includes representatives of the notaries' profession. Subjects of study affecting professional practice include the implementation of the first Community Directive affccting lawyers and relating to free provision of services; preparation of a further Directive on freedom of establishment; advertising and specialisation; the protection of the consumer of legal services; fees; legal aid; legal costs insurance; the training of young lawyers and legal professional privilege.

Access to Justice — VAT Recognising that access to justice for the resolution of disputes and grievances is a fundamental human right of all citizens of the European Communities, the CCBE meeting in plenary sessions in Bologna on 24 October 198 I reaffirmed its previous resolutions on this issue, and reasserted its view that: 1. the taxation of any fundamental right is wrong in principle; 2. the imposition of VAT (Value added tax) on legal services discriminates in the administration of justice against those of limited means because only those who cannot pass it on in the course of trade are obliged to bear its full burden from their personal resources. The CCBE resolved to call upon the Council and the Commission of the European Communities to ensure that in any future directive relating to this tax in the Member States no requirement is imposed for the extension of the tax to the provision of legal services in those Member States where there is no present liability and that every step should be taken to extend the exoneration of legal services from VAT to all Member States. The resolution was unanimous, subject only to the abstention of the UK delegation. •

Section 84 Loans The attention of members acting in connection with loans under Scction 84 of the Corporation Tax Act, 1976, is drawn to the provisions of Section 3 of the Partnership Act. 1980, which may affect the security of such loans.

Incorporated Law Society of Ireland

Owing to the conclusion of the Tribunal of Enquiry into the Stardust Tragedy, Bedroom Facilities are once again available in Blackhall Place Enquiries to: PREMISES MANAGERESS, Blackhall Place, Dublin 7. Tel. 710711.

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