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Compulsory representation by an attorney-at-law in comparison
Fořt, Jaroslav ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
The diploma thesis deals with the institute of compulsory representation in a civil dispute. That is, a situation where the parties to such a dispute must be represented by an attorney-at- law. The diploma thesis provides a comprehensive review of this institute and its regulation de lege lata including excursions to the regulation of compulsory representation outside civil procedure. It further compares it to the historical regulation of compulsory representation in the territory of present Czech Republic and with foreign legislation as well, specifically with the regulation of compulsory representation in Austrian, German and Slovak procedural codes. The diploma thesis emphasizes the regulation of mandatory representation de lege ferenda. Aside from considering individual aspects of possible future regulation and the general benefit or, on the other hand, the disadvantages of introducing compulsory representation, it compares it both to the draft Act on collective proceeding and to the Substantive Intent of the Civil Procedure Code. Although one of the proposals is already under legislative process (as of the date of concluding the manuscript of this diploma thesis) and the other is more of a set of basic theses for further discussion, both proposals introduce mandatory representation into Czech civil...
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Securing instruments and investigative means in relation to attorney's duty of confidentiality
Turnhöfer, Michal ; Říha, Jiří (advisor) ; Bohuslav, Lukáš (referee)
The present thesis addresses the issue of obtaining and gathering information in criminal proceedings which is subject to attorney-client privilege, and its subsequent use in criminal proceedings. The issue is rather complex, as de lege lata there is no comprehensive legal regulation addressing it in a satisfactory manner. The objective of the thesis is to find legally correct and fair solutions in respect of the protection of the attorney-client privilege, on the one hand, and the societal need to obtain and gather evidence effectively for the purposes of criminal proceedings, on the other hand. The thesis provides a general description of the attorney-client privilege and legal assistance, on which the attorney-client privilege is based, and it also contains specific application problems encountered in connection with the use of means of obtaining evidence and gathering criminal intelligence pursuant to the Criminal Procedure Code. Such application problems are dealt with using methods of analysis, synthesis, analogy, comparison, with the results being generalized. Last but not least, the thesis provides an outline and comparison of the relation between the attorney-client privilege and other professional privileges, focussing on the options of obtaining different types of information. The author...
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Limitations of professional liability in relation to the professions of auditor, tax adviser and accountant with regard to the duty of confidentiality
Belšánová, Ivana ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The thesis "Limitations of professional liability in relation to the professions of auditor, tax adviser and accountant with regard to the duty of confidentiality" focuses on a more detailed elaboration of the selected specific segment of professional liability of the given professions, on the legal and ethical obligations in the field of confidentiality and the possibility of its breaking. The introductory part of the thesis deals with confidentiality in terms of historical development and its importance in the present. Further, it outlines the area of moral and ethical responsibility, legal liability in general, and confidentiality as a specific duty. The concept of confidentiality of the professions of auditors, tax advisers and accountants represents the core of the presented work. The duty of confidentiality of the profession of auditors is significantly influenced by the public interest in the presented information in the form of opinion on the financial statements of the audited entities, and thus the possibilities of the legally supported breaking of this obligation are the most extensive, as evidenced by the amendment to the Act on Auditors, effective from 1 October 2016. The duty of confidentiality of the tax adviser has until recently been strictly defined on a legal basis. The change was brought by the Supreme Court's case law in November 2015, which by comparing the principally equivalent conditions for the exercise of legal liability in the area of confidentiality of the tax adviser and attorney, also deduces the similarities of competencies of both professions in cases of breaking the confidentiality. The accounting profession is not regulated by law, and therefore the confidentiality obligation is also not legally enforceable. However, professional certified accountants are required to comply with the Code of Conduct issued by the Professional Chamber. The final part of the thesis focuses on comparing the duty of confidentiality of the selected professions of auditors, tax advisers and professional accountants with the attorney-at-law profession.
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