Is a tax advisor protected by defense secrecy?

<ns3:p>This article examines the issue of binding a tax advisor with professional secrecy. It points to the standard concerningthe protection of professional secrecy, and then to the provisions on professional secrecy. It is pointedout that, currently, taking into account the degree of complexity of tax law, defense in fiscal criminal proceedingsshould be conducted in consultation with a tax advisor. This state of affairs is all the more justified if the tax advisorrepresented the suspect in the tax proceedings. In connection with the above, the tax advisor may be in possessionof information, the disclosure of which to the procedural authorities may worsen the legal situation of thesuspect or accused. The reasoning carried out led to the conclusion that in strictly defined cases, questioning atax advisor may constitute a circumvention of the evidentiary ban specified in Article 178 of the Code of CriminalProcedure, in connection with which a de lege lata postulate wa s also formulated.</ns3:p>