CCBE letter to the Prime minister of the Republic of Albania regarding introduction of fiscal cash registers for lawyers and the VAT rules

October 14th, 2015 § 0 comments

012On 12 October 2015, the CCBE sent a letter to the Prime minister of the Republic of Albania reiterating its deep concerns about the implementation of fiscal cash registers for lawyers and VAT rules, and asking for information about the reasoning behind this. In 2010 and 2011, the CCBE sent three letters to the previous Prime minister of the Republic of Albania raising the same issues. The CCBE highlighted in its letter the potential risks which the application of the fiscal cash registers to lawyers will have with regard to access to justice, independence of the profession, professional secrecy or legal professional privilege. Another concern is that all legal services in Albania are subject to 20% VAT regardless of a lawyer’s salary, whereas for other businesses VAT varies depending on income.

In 2011, the CCBE carried out a survey among its members about national VAT and threshold rules. The CCBE survey showed that the Albanian provision, which would foresee that legal services are subject to 20% VAT regardless of a lawyer’s turnover, is contrary to the existing standards and practice of other European countries.

The full letter can be read here.

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