ional qualification. This idealistic component has been replaced by an increasing market-oriented structural adjustment. Apart from the development of the former »dirty trade« to a service-oriented business, the government has contributed to the fact that both sectors are hardly distinguishable by creating a heterogeneity of liberal professions in the job catalogue of section 18 (1) sentence 1 of the German Income Tax law. As a result, liberal professions hardly have any characteristics which are suitable for justifying their existing special role in jurisdiction.
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