Limitation on Obligation to Maintain Secrecy by Attorney and Tax Adviser in Czech Republic and Other EU Countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F22%3A10249851" target="_blank" >RIV/61989100:27510/22:10249851 - isvavai.cz</a>
Result on the web
<a href="https://www.ekf.vsb.cz/export/sites/ekf/icei/.content/galerie-souboru/ICEI-2022_Proceedings.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/icei/.content/galerie-souboru/ICEI-2022_Proceedings.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Limitation on Obligation to Maintain Secrecy by Attorney and Tax Adviser in Czech Republic and Other EU Countries
Original language description
The basic precondition for the provision of legal assistance by a lawyer and the advice of a tax advisor, and a necessary condition for the functioning of a democratic society, is the duty of confidentiality of these persons. This is not a privilege which should constitute an exemption from the generally applicable legal order, but an obligation imposed on them by a lawyer and a tax adviser in the interests of their clients and for their protection. The aim of the paper is to explain the concept of confidentiality in legal practice, to summarize the development of the perspective of the duty of confidentiality of lawyers and tax advisers, including European law, adjacent case law and considerations of the authors de lege ferenda. The authors begin with an interpretation of the concept of secrecy and its meaning in legal practice, the historical development of given legal regulation in the frame of criminal and tax proceedings and the related court interpretation. The new legislation contained in the Tax Code brought a certain breakthrough, so the contribution cannot avoid its analysis, assessment, and concrete examples of the negative impact in practice.
Czech name
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Czech description
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Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 6th International Conference on European Integration 2022 : ICEI 2022 : May 18 - 20, 2022, Ostrava, Czech Republic
ISBN
978-80-248-4604-0
ISSN
2571-029X
e-ISSN
2788-0958
Number of pages
13
Pages from-to
206-218
Publisher name
VŠB - Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
May 18, 2022
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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