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Defence counsel in criminal and fiscal proceedings

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Defence counsel in criminal and fiscal proceedings

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Defence counsel in criminal and fiscal proceedings

Defence in criminal proceedings is necessary from the very first procedural steps

Criminal and fiscal matters are inextricably linked to tax law and taxpayers' tax obligations. Not only entrepreneurs running smaller or larger companies, but also private individuals are exposed to fiscal penalties. Therefore, particular attention must be paid to the fulfilment of tax obligations.

In criminal proceedings the rules of criminal procedural law apply accordingly, with certain exemptions. This means that a suspect or accused in this type of case may enjoy the same rights as a suspect or accused in common crime cases.

The suspect is a person(b) a person who has been the subject of a decision to charge or has been charged following questioning as a suspect.

The accused, on the other hand, is a personagainst whom an indictment has been brought before the court, and sometimes also a person against whom the public prosecutor requests a conditional discontinuance of proceedings.

A person who has been charged or against whom an indictment has been brought is entitled to a number of rights. These include:

  • The right to be heard and to refuse to give explanations or to answer questions,
  • the right to take part in an evidentiary measure,
  • the right to take copies of the minutes of the action in which he or she participated or had the right to participate,
  • the right to ask questions of the persons interviewed,
  • The right to be acquainted with the materials of the pre-trial proceedings.


In order to properly and effectively exercise the suspect's and accused person's right of defence, which is their main procedural right, it is necessary to know how to exercise their rights. The assistance of a professional defence counsel will certainly ensure their proper exercise to the required extent.

A defence counsel in fiscal criminal proceedings may now also be a legal adviser

Defence in criminal fiscal matterswhich, in the past, could only be carried out by solicitors, can now also be carried out by solicitor. As of 1 July 2015. legal counsels gained the right to act as defence counsel in criminal and criminal-tax cases. Thus, all differences in procedural powers have been blurred lawyers and legal advisers.

In terms of criminal law mostly solicitors i lawyers represent their clients in cases for:

  • tax evasion,
  • improper maintenance or failure to maintain accounting or tax books,
  • failure to issue an invoice or bill,
  • tax fraud,
  • failure to collect or pay tax,
  • unfounded tax refund,
  • obstructing tax audits,
  • Customs smuggling, customs fraud and customs fencing,
  • the illegal conduct or arrangement of gambling,
  • participation in foreign gambling.

Competence of the defence counsel in criminal proceedings

Lawyers providing comprehensive legal representation services in cases involving fiscal criminal law, they accompany their clients every step of the way - from pre-trial proceedings, conducted as proceedings before courts of both instances, through to enforcement proceedings.

Participate in procedural activities, including in hearings, hearings and trials. Their services in the field of criminal and fiscal law are complemented by representation in inspection proceedings conducted by the tax inspection authorities. Even at this stage, they provide legal assistance and ongoing advice, including tax advice. They are competent and prepared to deal with problems of a fiscal nature.

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