China (CN)

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: 2018

Notes

 
According to Thomson Reuters Practical Law: "The trials can be held in public. However, if the case involves a state secret, personal privacy, business secret and other issues regulated by the law, it cannot be held in public". This was confirmed by the Criminal Procedure Code, Article 183: "A people’s court shall try cases of first instance in open court sessions, except for the cases involving State secrets or personal privacy. Cases involving trade secrets may be tried in closed court sessions if the parties concerned so applies". It is unclear if personal privacy can be abused as an excuse to exclude the public from proceedings on criminal tax matters.

Sources

https://uk.practicallaw.thomsonreuters.com/8-624-6916?navId=E787F1D7D50D1531D2213991B8695CAE&comp=pluk&transitionType=Default&contextData=(sc.Default)
 
Criminal Procedure Code, Article 183.
 
https://www.cecc.gov/resources/legal-provisions/criminal-procedure-law-of-the-peoples-republic-of-china