Charles Explorer logo
🇬🇧

DAC V Transposition Tax Code Amendment in Perspective of Relative Confidentiality of Lawyer

Publication at Faculty of Law |
2018

Abstract

This article focuses on the issue devoted to the actual adoption of the very discussed amendment of Czech Tax Code. According some of representatives of the Czech bar association, this amendment represents the substantial infringement to the confidentiality between client and lawyer.

At the beginning, this article deals with the relevant part of the proposed regulation in relation to the confidentiality of lawyers, mainly from the perspective of aims on union legislation. Then a part devoted to the confidentiality of lawyers follows.

This part namely analyses the reasons for the infringement of this professional confidentiality when it is necessary. Finally, it provides the conclusion if and why the proposed amendment of Czech Tax Code is the legitimate infringement of confidentiality of lawyers.