2017-06-06

Ramallah

West Bank

Honorable Chairman of the Palestinian Bar Association and Members of the Palestinian Bar Association Council,

Subject: the decision not to proceed with lawyers’ files unless they are registered and their Value Added Tax obligations are fulfilled, issued by the General Directorate of Customs, Excise and VAT

MUSAWA – The Palestinian Center for the Independence of the Judiciary and the Legal Profession extend their warmest greetings to you. In reference to the subject above, MUSAWA got a copy of the official letter sent by the General Directorate of Customs, Excise and VAT (attached to this memo) to the Director General of Property Taxes, in which they request him to ask all sub-departments of the General Directorate of Property Taxes in all governorates not to accept or review files from practicing lawyers unless they provide an official document stating that they are registered at the VAT department, and their tax obligations are fulfilled.

It goes without saying that the obstruction of a lawyer’s fulfillment of his/her professional duties to defend his/her clients, which is a constitutional right guaranteed by the national as well as international laws Palestine has acceded-to, including the Palestinian Basic Law, the Bar Association Law, the Universal Declaration of Human Rights, and the International Covenant on Civil and Political Rights, represents a prejudice to the fundamental rights of citizens, litigants and lawyers alike. Also, it is a gross violation of the right to access to justice, as it encourages the phenomenon of taking matters into one’s own hands, which represents a serious threat to the security of citizens and the society as a whole. Not to mention compromising the rights of lawyers, and perpetuating the approach of taking matters into one’ own hands rather than turning to the judiciary and guaranteeing the right to defense. Moreover, an obstruction of this kind contributes to spreading the culture of clearing which applies to fixed debts between the debt-parties, and which cannot be repaid by some other party. Also, lawyers defends a right or a claim that is not their own, as the law prohibits lawyers from being partners in the disputed right or claim. Additionally, the aforementioned decision oversteps the authority line of the Palestinian Bar Association (PBA) Council in its capacity as the protective and regulating body of the lawyers’ rights and duties. All natural and legal persons can turn to the PBA regarding any conflict or claim against any of its members, which in turn is authorized to bind lawyers to the fulfillment of their obligations, in accordance with the provisions of the existing laws.

Accordingly, the decision in question, which states that any files presented by the sector of lawyers to the Directorate of Property Taxes or any other governmental department shall not be accepted or examined unless the lawyer himself/herself fulfills his/her obligations in terms of taxes or other matters, represents a serious compromise to the professional performance of lawyers, and it is a legally-unjustifiable prejudice to the role which the PBA is supposed to play. This requires the immediate abolition of the decision. The Directorate may take the legal measures at their disposal, which should be known to the Directorate, against lawyers as individuals but not as a group, and by lawful means and well-known procedures, not by issuing decisions and orders that may fall under military orders and void administrative decisions. This is a clear violation of the provisions of Title Two of the Basic Law, the PBA Law, the Judicial Authority Law, and the international treaties and conventions mentioned above.

In defense of the PBA and its members, and the rule of law, MUSAWA hopes that this memo be examined thoroughly, and that the appropriate legal action be duly taken regarding the matter.

With all due respect,

06/06/2017

Chairman of MUSAWA’s Board of Directors
 Advocate Yasser Jaber