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INTERNET and Lawyers. Opportunities offered by the New Economy

The technological development and progress have always influenced every aspect of human relations. But in the last thirty years, innovations and technologies have created a real cultural and social revolutions superior to any others in the past.

Among all the innovations, INTERNET is surely the most important and most influential one.

INTERNET was born in the beginning of ’70s when American Department of Defence developed a technology that allowed to connect various military bases. This network was called ARPANET which was connected to only 4 computers, but in the 1977, the number of computers connected to this network was 111.

Afterwards, at the end of the ’80s, this technology, born for military scopes, was perfected by a federal agency: the National Science Foundation (NSF) that created a high speed network (NSFNET). In the 1990, ARPANET was completely replaced by NSFNET.

The opportunities and the services offered by INTERNET have radically modified the way to do business and the economists around the world have agreed to consider this as a different stage in economy. They named this period “new economy” to distinguish from the already existed one (old economy).

Useful services of the INTERNET. New opportunities for lawyers

Today practical applications of INTERNET are numerous and all the countries around the world are interested in them. It’s enough just to imagine e-mail services, internet banking operations, search engines, electronic commerce of goods and services and other multimedia applications such as web TV.

Such services, are free of charge and they are easy and ready to use for anyone in any part of the world with no distinction from users. Now we focus our attention on a particular category of subjects which  daily engages in professional matter and professional activities.

In fact,  there is no doubt  that lawyers use INTERNET more often during their professional activities toward their clients

Creating a web site as an online display window of professional activity

We look at this issue. The issue to create a professional web site is to plan web site. This phase is one of the most important activities.

In this phase, several strategical decisions should be taken: 1) choice of the target 2) choice of the domain name, 3) choice of the subject who will build the web site, 4) choice of hosting who will publish the web site, 5) choice of services to offer customers through the web site, 6) the way to update the web site, 7) planning visibility in search engines 8) creating web marketing and promotional plans

The most interesting aspect for lawyers who decide to realize a web site as a display window of law firm is characterized by the possibility to give legal and tax advise online. For each advice lawyers should pay attention to some legal and tax aspects.

Legal and tax aspects connected to the creation of a web site

The first issue to evaluate is professional rules and related ethic codes of lawyers. If the web site offers different services from the normal services of lawyers, it is better to create a company to manage the web site. According to a tax point of view, it will be necessary to divide revenue between professional and corporate activities, and to tax each revenue according to specific tax rules.

Another important legal issue to discuss and to consider is the Value added tax (V.a.t.). It may be a tax problem for operations with a foreign country or with the European community. There may be a case that  an Italian lawyer offers online services to a non Italian subject

Consulenze tecnico legali nella territorialità I.v.a.

Particolarmente significativo risulta essere, ai fini I.v.a., il trattamento delle consulenza tecnico legali. Tali servizi rientrano tra le prestazioni immateriali disciplinate dall’articolo 7, comma 4, lettere d), e), f), f bis) del D.P.R. n. 633 del 1972.

In linea di principio vi è da dire che la territorialità di tali servizi è legata a due parametri di riferimento, e cioè, la sede del committente ed il luogo di utilizzo della prestazione erogata.

Risulta assai difficile nella pratica professionale individuare correttamente il luogo in cui una consulenza tecnico legale si considera “fiscalmente” utilizzata.

A tal proposito si ricorda che per determinare il luogo di utilizzazione della prestazione del servizio esistono due teorie:

     la prima, maggioritaria e la più seguita nella pratica professionale, che identifica il luogo di utilizzazione della prestazione nel luogo in cui il servizio è effettivamente consumato (Cassazione del 13 dicembre 1996, n. 11141);

     la seconda, minoritaria, che identifica il luogo di utilizzazione della prestazione nel luogo in cui il committente acquisisce nella sua sfera giuridico-patrimoniale il servizio erogato (Risoluzione Ministeriale del 1 ottobre 1976, n. 360162).

A titolo di esempio si riportano alcuni esempi che si possono verificare nel caso di erogazione di servizi di consulenza tecnico legale. Le tabelle sono divise prendendo in considerazione la sede del prestatore. 

A) Sede del prestatore: Italia

B) Sede del prestatore: altro stato U.E.

C) Sede del prestatore: stato extra U.E.

 Relazione dell'intervento curato dal dott. Giuseppe Varcasia nel convegno organizzato dall'Unione degli Avvocati Europei tenutosi a Catania il 30 aprile 2005.