Dominican Republic (DO)

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: 2019

Notes

 
According to the Civil Procedure Code, Article 87, hearings are public, except those that the law determines to be secret. The court can, however, order that they be held behind closed doors, if the discussion public may lead to scandal or serious inconvenience; but in this case, the court will be required to deliberate on the individual, and to give an account of his deliberation to the same prosecutor. It was not possible to find specific legislation to assure that hearings on civil tax matters are openly accessible to the public.

Sources

Civil Procedure Code, Article 87.
 
https://www.poderjudicial.gob.do/documentos/PDF/codigos/Codigo_Procedimiento_Civil.pdf
 
https://www.nyulawglobal.org/globalex/Dominican_Republic1.html#CODEOFCIV