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 TataraSubject(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
Journal: Przegląd Prawa i Administracji
- Issue Year: 140/2025
- Issue No: 1
- Page Range: 749-757
- Page Count: 9
- Language: Polish
