Participation of Attorney in the Hearing of a Witness in Fiscaln Penal Proceedings — Practical Problems Cover Image

Udział profesjonalnego pełnomocnika w przesłuchaniu świadka w postępowaniu karnym skarbowym — praktyczne problemy
Participation of Attorney in the Hearing of a Witness in Fiscaln Penal Proceedings — Practical Problems

Author(s): Andrzej Tatara
Subject(s): Criminal Law, Law on Economics
Published by: Wydawnictwo Uniwersytetu Wrocławskiego
Keywords: attorney witness; tax crime law; hearing;

Summary/Abstract: This article discusses the issue of the participation of a professional attorney in the examination of a witness in fiscal penal proceedings. The authorities often refuse to allow representatives to participate, even though there are legal grounds for this. The article focuses on the conditions for appointing a professional representative in criminal proceedings, as well as the possibility of using the protocol of his hearing in tax proceedings

  • Issue Year: 140/2025
  • Issue No: 1
  • Page Range: 749-757
  • Page Count: 9
  • Language: Polish
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