Brazil (BR)

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 Brazilian Federal Constitution, all legal procedural acts are public. However, the Judiciary may impose secrecy on specific acts to preserve privacy rights or general social interests. The Code of Penal Procedure provides that harings are public, but the judge can determine sessions to be cosed if they result in scandal, serious inconvenience, or danger of disruption to order. However, according to Thomson Reuters Practical Law: "Hearings and trials are held in public sessions. Hearings/trials, as well as documents and information relating to the proceeding, are not made public in cases where the judge expressly orders confidential treatment at the request of a taxpayer". It is unclear in which circumstances the judge will accept the reques of the taxpayer for confidential treatment.

Sources

Article 5, LX, Brazil Federal Constitution
 
Penal Procedure Code, Article 792, ยง 1o.
 
http://www.planalto.gov.br/ccivil_03/constituicao/constituicao.htm
 
http://www.planalto.gov.br/ccivil_03/decreto-lei/del3689.htm
 
https://uk.practicallaw.thomsonreuters.com/2-624-3925?transitionType=Default&contextData=(sc.Default)&firstPage=true&bhcp=1#co_anchor_a255053