S. 1874: Applicazione degli articoli 351 e 342 del codice di proceduta penale e 249 del codice di procedura civile, concernenti il diritto di astenersi dal testimoniare, ai dottori commercialisti, ai ragionieri collegiati e ai periti commerciali

This procedure concerns the application of specific articles of the Italian criminal and civil procedure codes regarding the right to refuse to testify. It aims to clarify the scope of this right for certain professional categories. The measure affects chartered accountants, associated accountants, and commercial experts, potentially altering their obligations and rights when called as witnesses in legal proceedings.