China (CN)

Jurisdiction Overview

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


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 Civil Procedure Code, Article 134: "People's courts shall try civil cases in public, except for those involving State secrets or private matters of individuals or otherwise stipulated in the law". It is unclear if personal privacy can be abused as an excuse to exclude the public from proceedings on civil tax matters.

Civil Procedure Code, Article 134.