Publication details
Trestní řízení pro daňové poradce
| Title in English | The Criminal Proceedings for Tax Counsels |
|---|---|
| Authors | |
| Year of publication | 2025 |
| Type | Requested lectures |
| MU Faculty or unit | |
| Citation | |
| Description | The position of tax advisors in criminal proceedings is not determined solely by the statutory regulation of advisors' activities in the Tax Code, but also by the obligations imposed on certain authorities and individuals by the Criminal Procedure Code. Tax advisors and their activities are often the focus of attention for law enforcement authorities in cases where there is suspicion of tax evasion by one of the advisor's clients. The documentation that advisors have at their disposal and their knowledge of the client are indeed subject to confidentiality under the law, but for the purposes of criminal proceedings, there are legal exceptions to such confidentiality. |