General info
Iusland Law Offices is a non-commercial organisation based on membership. It has its charter and partners’ treaty which regulates relations between attorneys who are members of the law offices. Pursuant to Article 50 § 3 of the Russian Civil Code law offices are incorporated as association.
Iusland Law Offices is included into the register of legal practices of St. Petersburg
Full name: Association “Iusland” Law Offices of St. Petersburg
Abridged name: “Iusland” LO Association St. Petersburg
Pursuant to the partners’ treaty of Iusland Law Offices, as established by the Federal Law on Legal Profession and Bar Associations of 31 May 2002 no. 63-FZ (as amended on 2 July 2013), common activities of the law offices are carried out by the managing partner. Legal services’ agreement with a client is concluded by the managing partner or partner on behalf of all attorneys of the law offices on the basis of powers of attorney issued by them.
VAT
Lawyers’ fee payable under the legal services’ agreement does not suffer VAT.
According to section 25 § 2 of the Federal Law on Legal Profession and Bar Associations in the Russian Federation legal services’ agreement is a civil-law contract which is concluded in simple written form between attorney (attorneys) and his or her (their) client. Its object and purpose is rendering legal assistance by attorney or attorneys to the client or a third party as indicated by the client. Therefore, parties of the legal services’ agreement are attorneys of the legal practice, on the one hand, and legal entities or individuals, on the other hand.
Pursuant to Article 143 of the Russian Tax Code VAT taxpayers are organisations and individual entrepreneurs. Under section 1 § 2 of the Federal Law on Legal Profession and Bar Associations in the Russian Federation activities of attorneys are non-commercial, and Russian attorneys do not have status of individual entrepreneurs.
Therefore, lawyers’ fee payable under the legal services’ agreement should not include VAT since attorneys do not pay VAT, and legal practices do not issue detailed tax invoices.
Attorneys of our Law Offices
Members of our Law Offices have status of attorneys obtained under the Federal Law on Legal Profession and Bar Associations in the Russian Federation (no. 63-FZ of 31 May 2002, as amended on 2 July 2013). They are all members of the St. Petersburg Bar Association.
Attorney shall not enter into employment, with exception of research, teaching and other creative activities, and shall not occupy State offices of the Russian Federation and its constituent entities, be civil and municipal servant.
Activities of Russian attorneys are protected by law in so far as legal privilege is concerned. Attorneys shall not be interrogated about the facts that became known to them because of their professional activities.