Brown Tinged Mucous At Time Of Expected Period

tax lawyers, the jurisdiction of the court Tax

Supreme Civil SS.UU., sent. 01/26/2011 No 1782

The contribution for the inclusion in the Lawyers constitute a charge and, therefore, the court must decide on the controversial tax.

So they established the Judges of the Court, sections together with the decision of 26 January 2011, No. 1782 (see also the topic of taxes generally Cass. Civ. SS.UU. 01/26/2011, No. 1780) also indicated that the contribution due by tax lawyers and then the tax court will have jurisdiction in case of disputes.

In ruling that says it is stated here that despite the fact that the provision in question is called the contribution, the same has the characteristics of a fee that is:

- linking performance to tax expense related to a assumption that it is economically significant, ie the legitimate practice of law;

- dutifulness of performance, because the lawyer has no choice in writing in respect of payment of the same charge (ie whether or not pay), payment This contribution is conditional the "mere fact of belonging to the order."

In the decision under review can be read, in fact, that quote ... .... "Although the art. 14, D.lgs.Lgt. No 382, 1944, entitled "Contribution" means the benefit payable by enrolled in for the expenses of operation of the Council (National Bar), this description is irrelevant to determine (or excluding) the nature of the tax benefit.

This, in fact, has the same characteristics and objectives of the "tax" (so named, according to a typical language of the tax law) provided by art. 7 of that decree. That provision, paragraph 2, provides that () the Council (the Order) may, within the limits strictly necessary to cover the body or association, to establish an annual fee, fees for the registration of practitioners and the enrollment on the , and a charge for issuing certificates and opinions to the settlement of fees ... ".

(From the American Lawyer Media 14.02.2011. Note Manuela Rinaldi)