In the practice of the guardianship, insolvency, execution and probate courts, a professional lawyer is often selected and appointed by the court as guardian, insolvency administrator, sequestrator or executor (second professional), especially in more difficult cases. The aim of the court is thus to appoint a person who is suitable and not overburdened. It is […]
The Hand File of the Tax Advisor, Auditor and Lawyer (Part II)
Outline: In the last issue: 1. hand file as a personal duty of the professional 2. costs 3. ownership of the file 4. entitlement to the hand file In this issue: 5. right of access to the file 6. information on the inventory of the reference file 7. conflict with confidentiality interests 8. seizure, submission […]
The Hand File of the Tax Advisor, Auditor and Lawyer (Part II)
Outline: In the last issue: 1. hand file as a personal duty of the professional 2. costs 3. ownership of the file 4. entitlement to the hand file In this issue: 5. right of access to the file 6. information on the inventory of the reference file 7. conflict with confidentiality interests 8. seizure, submission […]
The Hand File of the Tax Advisor, Auditor and Lawyer (Part I)
For tax consultants, auditors and lawyers alike, the reference file is a tool of everyday professional life. 1. the so-called biggest enemy of the professional is not seldom the own client, because just in the case of disagreements with the client can arise in connection with the hand file inconveniences for the professional, which […]
The Hand File of the Tax Advisor, Auditor and Lawyer (Part I)
For tax consultants, auditors and lawyers alike, the reference file is a tool of everyday professional life. 1. the so-called biggest enemy of the professional is not seldom the own client, because just in the case of disagreements with the client can arise in connection with the hand file inconveniences for the professional, which […]