Membership Fee in the Polish Professional Self-Government of Attorneys-at-Law in the Case Law of Administrative Courts: Selected Issues

Abstract

Membership of the Polish professional self-government of attorneys-at-law (referred also to as legal advisers) entails a statutory obligation to pay a membership fee. This obligation is not directly expressed but is implied from the provisions of the Attorneys-at-Law Act. The issue of membership fees in the self-government of attorneys-at-law has repeatedly been examined in the case law of the administrative courts. Administrative courts have analysed varied issues relating to membership fees in the self-government of attorneys-at-law, including their legal nature, the determination of their amount, and the granting of exemptions from payment. The courts’ considerations have also encompassed, i.a., the consequences of failure to pay membership fees, including striking off the person concerned from the register of attorneys-at-law, as well as the admissibility and procedure for claiming outstanding fees. Administrative courts have also examined issues relating to various aspects of the taxation sphere related to membership fees in the self-government of attorneys-at-law, including the admissibility of deducting fees incurred during the attorney-at-law training period as tax-deductible expenses. Through their rulings, administrative courts exert a significant influence on the activities of the bodies of the self-government of attorneys-at-law and on its members – attorneys-at-law practising one of the professions of public trust. Noticeable differences in judicial decisions regarding membership fees in the self-government of attorneys-at-law show that these issues remain topical and significant and need to be further examined.