GAZETTE
A
pril
1989
CCBE seeks
reduction on VAT on
lawyers' fees
The CCBE, the Council of the Bars
and Law Societies of Countries in
the European Communtiy held one
of its regular meetings in May in
Rhodes. The Irish representatives
are:-
Mary Finlay, SC representing the
Bar Council; and
John G Fish, solicitor who has
recently replaced Raymond T
Monahan; representing the Law
Society.
A major part of the work of the
meeting was devoted to the future
of the Legal Profession in the
context of the single internal
market. The CCBE is working on a
draft directive on the right of
establishment for lawyers in the
context of the directive on the
mutual recognition of diplomas.
For the first time the American
Bar Association was represented at
the meeting. Their delegate, Mr.
James Beery proposed the
establishment of a Joint Working
Group to consider how the EC
Code of Conduct (shortly to be
disseminated to all members by the
Law Society) might be applied in
relations between European and U
S Lawyers.
Important Resolution on VAT
The meeting noting that legal
services both by way of advice and
representation are basic necessities
and should be available as widely
as possible to the public and that
it is essential to facilitate as far as
possible, freedom of access to jus-
tice for all citizens and noting that
some member States had adopted
lower rates of VAT for matters of
social priority and that the
imposition of VAT had the effect of
increasing the cost of legal services
for those unable to recover it,
unanimously recommended that in
so far as complete exemption is
unobtainable, VAT should be
applied to legal services at the
lowest rate applicable to services
which are classified as basic
necessities.
•
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1990
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235