The Position and Role of the Expert Witness in Czech Insolvency Law

The objective of this article is to critically analyse the legal position of expert witnesses within the context of Czech insolvency law. The analysis focuses on whether and to what extent their role differs from the traditional understanding of expert witnesses in standard civil court proceedings. The author draws upon relevant legislation, in particular Act No. 254/2019 Coll., on Experts, Expert Offices and Expert Institutes; Act No. 99/1963 Coll., the Civil Procedure Code; and Act No. 182/2006 Coll., on Bankruptcy and Methods of Its Resolution, while also examining related case law and doctrinal approaches of both Czech and foreign origin. The article primarily concentrates on the role of experts during the reorganisation phase of insolvency proceedings. It is assumed that, in this context, experts often exceed the traditional, relatively passive role of procedural assistants to the court and instead take on a significantly broader function. This shift has notable implications for their procedural status and the required quality, clarity, and defensibility of expert evidence in insolvency"proceedings’"dynamic"and"adversarial"environment.