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GAZETTE
SEPTEMBER 1981
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.
2 4 7