The professional partnership is entitled to recover the fees earnt by the associate professional who has personally performed the intellectual service.
The above is the conclusion of a decision of the Court of Urbino adjudicating on a dispute between a partnership of chartered accountants, represented by our Firm, that had not been paid its fees for the assistance in a tax dispute for over one million euros.
Although the decision obtained by the Firm seems rather ordinary, it could actually be defined as almost revolutionary, since Italian case law is still reluctant to recognize the partnership’s entitlement to recover the credit in lieu of the professional who actually performed the service. In fact, several Courts persist in stating the personal nature of the relationship between client and professional, and in maintaining that the association cannot substitute the professional, not even for the mere purpose of recovering outstanding fees.
However, it seems that such interpretation is too simplistic. If, in fact, on the one hand the personal nature of the relationship of trust with the client is undisputed, it seems quite clear that recovering a claim does not involve any aspect of the individuality and confidentiality of that relationship.
Let us hope that more and more Courts will follow the decision of the Court of Urbino.
If the professional has assigned the entitlement to the contractual relationship with the client to the partnership, the recognition of the entitlement to act for the recovery of the fees is not contrary to any law and should consequently be granted.
The case was followed by Massimo Campailla, Barbara Michini and Valentina Saviotti.
(Bologna Office – Massimo Campailla, Barbara Michini – 0039 (0)51 2750020)
