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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2022

Kód důvěrnosti údajů

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

Název statě ve sborníku

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

Počet stran výsledku

13

Strana od-do

206-218

Název nakladatele

VŠB - Technical University of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

18. 5. 2022

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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