@misc{Golda_Cyprian_Tajemnica_2020,
 author={Golda, Cyprian},
 copyright={Copyright by Uniwersytet Wrocławski, Wrocław 2022},
 howpublished={online},
 year={2020},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={The aim of the publication is to assess the compatibility (non-contradiction) of the legal institution of the obligation to report tax schemes and the institution of the obligation to maintain professional secrecy by an attorney-at-law, advocate and tax advisor. Pursuant to the will of the legislator, each of the above-mentioned legal professions as part of their professional activities will may also be the promoter obliged to report tax schemes. For this purpose, the author presents the essence of professional secrecy of individual legal professions, both by analyzing the content of the corporate laws that regulate them, as well as by citing the positions of representatives of individual legal self-governments on the importance and role of professional secrecy in the context of their profession. Part of the publication is also an analysis of legal provisions in other areas of law than the corporate law regulations of legal professions, which have an impact on the assessment of the essence of professional secrecy of an attorney-at-law, advocate and tax advisor, in particular by delineating its boundaries. Consequently, in the further part of the article, the author presents and discusses the institution of the obligation to report tax schemes also in the context of entities that are subject to the reporting obligation under the provisions of third countries and the possibility of exempting an attorney-at-law, advocate and tax advisor from professional secrecy by a taxpayer. Finally, the author assesses the obligation to report tax schemes from the perspective of the principles and standards of professional secrecy of an attorney-at-law, advocate and tax advisor and the mutual non-contradiction of these institutions, considering various types of obligationsin cumbent on professional representatives in connection with possible variants of tax schemes as well as factual circumstances.},
 title={Tajemnica zawodowa radcy prawnego, adwokata oraz doradcy podatkowego a obowiązek raportowania schematów podatkowych przez promotorów},
 type={text},
 doi={https://doi.org/10.34616/144580},
 keywords={professional secrecy of an attorney-at-law, professional secrecy of an advocate, professional secrecy of a tax advisor, tax schemes, standardized tax scheme, reporting tax schemes},
}