Bolivia (BO)

Jurisdiction Overview

IDQuestionAnswer
407 *Are all court proceedings on criminal tax matters openly accessible to the public, and the public cannot be ordered to leave the court room by invoking tax secrecy, bank secrecy, professional secrecy or comparable confidentiality rules? Unknown
 Data Date: 2019

Notes

 
According to the Criminal Procedure Code, Article 116: proceedings are public, but the judge may order them to be closed when they affect morals, the private life or physical integrity of the parties; when it endangers an official, private, commercial or industrial secret protected by law; or when the accused or the victim is a minor. It is unclear if the protection of the private life or of a private secret can be abused as an excuse to exclude the public from proceedings on criminal tax matters.

Sources

Penal Procedure Code, Article 116.
 
http://www.cicad.oas.org/fortalecimiento_institucional/legislations/PDF/BO/codigo_procedimiento_penal.pdf