Gloss on the Judgment of Court of Justice of the European Union of 19 February 2002, Case C-309/99, J.C.J. Wouters, J.W. Savelbergh and Price Waterhouse Belastingadviseurs BV v. Algemene Raad van de Nederlandse Orde van Advocaten, Intervener Raad van de
In its judgment of February 19, 2002, in Case C-309/99 (Wouters), the Court of Justice of the European Union (CJEU) sanctioned the permissibility of the ban on the establishment of companies by lawyers together with chartered accountants. At the same time, the provisions of the 1993 Dutch Samenwerk...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Adam Mickiewicz University, Poznan
2025-03-01
|
| Series: | Studia Prawa Publicznego |
| Subjects: | |
| Online Access: | https://150.254.65.4/index.php/spp/article/view/46824 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850066693908332544 |
|---|---|
| author | Maria Lewandowicz Agnieszka Piwowarczyk |
| author_facet | Maria Lewandowicz Agnieszka Piwowarczyk |
| author_sort | Maria Lewandowicz |
| collection | DOAJ |
| description |
In its judgment of February 19, 2002, in Case C-309/99 (Wouters), the Court of Justice of the European Union (CJEU) sanctioned the permissibility of the ban on the establishment of companies by lawyers together with chartered accountants. At the same time, the provisions of the 1993 Dutch Samenwerk- ingsverordening, which prohibits any kind of integrated cooperation between attorneys and chartered accountants, were found not to be in conflict with Article 101 TFEU (then Article 81 TEC). This is because a prohibition of this nature has been recognized by the CJEU as necessary for the proper practice of the legal profession as it is organized in a member state – in this case, the Neth- erlands. In Poland, chartered accountants are a profession of public trust, and thus there are no grounds for maintaining a prohibition on the establishment of partnerships of attorneys and chartered accountants.
|
| format | Article |
| id | doaj-art-6df83d2118da4fb3b7c2f627f076d32a |
| institution | DOAJ |
| issn | 2300-3936 2720-2445 |
| language | English |
| publishDate | 2025-03-01 |
| publisher | Adam Mickiewicz University, Poznan |
| record_format | Article |
| series | Studia Prawa Publicznego |
| spelling | doaj-art-6df83d2118da4fb3b7c2f627f076d32a2025-08-20T02:48:39ZengAdam Mickiewicz University, PoznanStudia Prawa Publicznego2300-39362720-24452025-03-011 (49)10.14746/spp.2025.1.49.10Gloss on the Judgment of Court of Justice of the European Union of 19 February 2002, Case C-309/99, J.C.J. Wouters, J.W. Savelbergh and Price Waterhouse Belastingadviseurs BV v. Algemene Raad van de Nederlandse Orde van Advocaten, Intervener Raad van deMaria Lewandowiczhttps://orcid.org/0000-0002-0777-5154Agnieszka Piwowarczykhttps://orcid.org/0000-0002-4490-4330 In its judgment of February 19, 2002, in Case C-309/99 (Wouters), the Court of Justice of the European Union (CJEU) sanctioned the permissibility of the ban on the establishment of companies by lawyers together with chartered accountants. At the same time, the provisions of the 1993 Dutch Samenwerk- ingsverordening, which prohibits any kind of integrated cooperation between attorneys and chartered accountants, were found not to be in conflict with Article 101 TFEU (then Article 81 TEC). This is because a prohibition of this nature has been recognized by the CJEU as necessary for the proper practice of the legal profession as it is organized in a member state – in this case, the Neth- erlands. In Poland, chartered accountants are a profession of public trust, and thus there are no grounds for maintaining a prohibition on the establishment of partnerships of attorneys and chartered accountants. https://150.254.65.4/index.php/spp/article/view/46824legal advisorsadvocatelegal companieschartered accountantprofessional ethics |
| spellingShingle | Maria Lewandowicz Agnieszka Piwowarczyk Gloss on the Judgment of Court of Justice of the European Union of 19 February 2002, Case C-309/99, J.C.J. Wouters, J.W. Savelbergh and Price Waterhouse Belastingadviseurs BV v. Algemene Raad van de Nederlandse Orde van Advocaten, Intervener Raad van de Studia Prawa Publicznego legal advisors advocate legal companies chartered accountant professional ethics |
| title | Gloss on the Judgment of Court of Justice of the European Union of 19 February 2002, Case C-309/99, J.C.J. Wouters, J.W. Savelbergh and Price Waterhouse Belastingadviseurs BV v. Algemene Raad van de Nederlandse Orde van Advocaten, Intervener Raad van de |
| title_full | Gloss on the Judgment of Court of Justice of the European Union of 19 February 2002, Case C-309/99, J.C.J. Wouters, J.W. Savelbergh and Price Waterhouse Belastingadviseurs BV v. Algemene Raad van de Nederlandse Orde van Advocaten, Intervener Raad van de |
| title_fullStr | Gloss on the Judgment of Court of Justice of the European Union of 19 February 2002, Case C-309/99, J.C.J. Wouters, J.W. Savelbergh and Price Waterhouse Belastingadviseurs BV v. Algemene Raad van de Nederlandse Orde van Advocaten, Intervener Raad van de |
| title_full_unstemmed | Gloss on the Judgment of Court of Justice of the European Union of 19 February 2002, Case C-309/99, J.C.J. Wouters, J.W. Savelbergh and Price Waterhouse Belastingadviseurs BV v. Algemene Raad van de Nederlandse Orde van Advocaten, Intervener Raad van de |
| title_short | Gloss on the Judgment of Court of Justice of the European Union of 19 February 2002, Case C-309/99, J.C.J. Wouters, J.W. Savelbergh and Price Waterhouse Belastingadviseurs BV v. Algemene Raad van de Nederlandse Orde van Advocaten, Intervener Raad van de |
| title_sort | gloss on the judgment of court of justice of the european union of 19 february 2002 case c 309 99 j c j wouters j w savelbergh and price waterhouse belastingadviseurs bv v algemene raad van de nederlandse orde van advocaten intervener raad van de |
| topic | legal advisors advocate legal companies chartered accountant professional ethics |
| url | https://150.254.65.4/index.php/spp/article/view/46824 |
| work_keys_str_mv | AT marialewandowicz glossonthejudgmentofcourtofjusticeoftheeuropeanunionof19february2002casec30999jcjwoutersjwsavelberghandpricewaterhousebelastingadviseursbvvalgemeneraadvandenederlandseordevanadvocatenintervenerraadvande AT agnieszkapiwowarczyk glossonthejudgmentofcourtofjusticeoftheeuropeanunionof19february2002casec30999jcjwoutersjwsavelberghandpricewaterhousebelastingadviseursbvvalgemeneraadvandenederlandseordevanadvocatenintervenerraadvande |