Interrogation of Witnesses

Article 10

(1) Under this Law, any person acquainted with the facts subject to testimony and capable to testify about these facts shall be considered as a witness.

(2) A person participating in the procedure in the capacity of the tax inspector may not be considered as a witness.

(3) A person who would violate confidentiality of state, military or official secret by his/her statement may not be interrogated as a witness until the competent body releases him/her from such duty.

Article 11

A witness may refuse to testify:

1) If the answer to the posed question would expose him/her and his/hers spouse to criminal persecution;

2) If answering the posed question would violate the obligation or right to keep business, professional, artistic or scientific secret. The witness shall prove the existence of the secret before a competent court in the event of doubt;

3) About something that the party confided as client to his attorney, who is summed in the procedure as a witness;

4) About something that the party or another person confided to the witness as a religious confessor.

Article 12

(1) Witnesses shall be interrogated individually, without the presence of witnesses that will be interrogated later on.

(2) The interrogated witness must not leave the premises where the interrogation takes place without the authorization of the tax inspector conducting the procedure.

(3) The tax inspector conducting the procedure may re-interrogate the already interrogated witness and confront the witnesses whose statements are contradictory.

(4) The person who cannot comply with the summons due to his/her illness or physical disability shall be interrogated in his/her apartment, or place of residence.

Date: 2015-01-12; view: 749