19.12.2024 ECJ: A holding by purely financial investors in a law firm m ... In its decision today the European Court of Justice (ECJ) held that a Member State (here: Germany) may prohibit holdings by purely financial investors in the capital of a law firm. Such a restriction on the freedom of establishment and the free movement of capital is justified by the objective of ensuring that lawyers can exercise their profession independently and in compliance with their professional conduct obligations. Categories: European Court of JusticeKeywords: law firm
27.04.2016 LLP partners to be taxed where they practise The Supreme Tax Court has held that the German partners in a US LLP law firm should tax their partnership earnings in the country where they carried out their practice. Categories: Supreme Tax Court casesKeywords: partnership income, LLP, law firm