Protection of the rights and interests of witnesses in criminal, tax and fiscal penal proceedings

<ns3:p>The aim of this study is to analyze the admissibility of representation of a witness by a professional legal representative in criminal proceedings, tax and fiscal penal proceedings. In practical application by procedural authorities, this issue raises significant controversy due to the lack of clear legal regulations and the prevailing jurisprudential view that denies such a possibility. The uthors critically examine the established position which asserts that a witness, as a non-party to the proceedings, cannot be assisted by a legal representative during procedural activities, articularly during questioning. The need to ensure an adequate level of protection for the rights of the witness is emphasized, especially in situations where their interests may conflict with those of the parties to the proceedings. The article also explores a potential legislative gap and puts forward de lege ferenda proposals concerning the introduction of witness representation in certain procedural circumstances. The paper aims to initiate a broader debate on the legitimacy and scope of a possible amen dment to the existing legal framework.</ns3:p>