Brazil (BR)

Jurisdiction Overview

IDQuestionAnswer
408 *Are all court proceedings on civil 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: 2018

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. 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 request of the taxpayer for confidential treatment.

Sources

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