Italy (IT)

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? No
 Data Date: 2018

Notes

 
According to Thomson Reuters Practical Law, on civil tax proceedings, "Generally, the decision in tax litigation is based only on the documentation provided for by the parties. The hearing is generally private (without parties attending) but Legislative Decree No. 546/1992 provides the right to request a public hearing up to ten days before the scheduled hearing, in which the parties can explain their defence to the tax court". It is not clear in which circumstances the hearings are open to the public.

Sources

https://uk.practicallaw.thomsonreuters.com/6-623-5631?transitionType=Default&contextData=(sc.Default)#co_anchor_a908780