Does the Implementation of DAC 5 Represent a Breach of Attorney Confidentiality?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F19%3A10406685" target="_blank" >RIV/00216208:11220/19:10406685 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.36250/00749.50" target="_blank" >http://dx.doi.org/10.36250/00749.50</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.36250/00749.50" target="_blank" >10.36250/00749.50</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Does the Implementation of DAC 5 Represent a Breach of Attorney Confidentiality?

Popis výsledku v původním jazyce

This contribution is devoted to an issue of the correlation between anti-money laundering measures and measures combating tax evasion. This problem is widely discussed and the regulation requiring sharing tax relevant information between tax and AML authorities begins to occur. The example is the well-known directive DAC 5 and its transposition into the national legal orders which initiated the discussion about the nature of the confidentiality of the lawyer and the attorney-client privilege once again. This contribution therefore analyses the new obligation imposed on attorneys by the law implementing DAC 5 in the Czech Republic. The used scientific methods are description, analysis, induction and deduction

Název v anglickém jazyce

Does the Implementation of DAC 5 Represent a Breach of Attorney Confidentiality?

Popis výsledku anglicky

This contribution is devoted to an issue of the correlation between anti-money laundering measures and measures combating tax evasion. This problem is widely discussed and the regulation requiring sharing tax relevant information between tax and AML authorities begins to occur. The example is the well-known directive DAC 5 and its transposition into the national legal orders which initiated the discussion about the nature of the confidentiality of the lawyer and the attorney-client privilege once again. This contribution therefore analyses the new obligation imposed on attorneys by the law implementing DAC 5 in the Czech Republic. The used scientific methods are description, analysis, induction and deduction

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

European Financial Law in Times of Crisis of the European Union

ISBN

978-615-6020-41-3

ISSN

—

e-ISSN

—

Počet stran výsledku

10

Strana od-do

525-534

Název nakladatele

Ludovika University Press Non-Profit

Místo vydání

Budapešť

Místo konání akce

Praha

Datum konání akce

20. 9. 2018

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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