Montenegro (ME)

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: 2017

Notes

 
According to Montenegro's Ministry of Finance, as per the Criminal Procedure Code, Official Gazette of Montenegro, no. 57/09, 49/10 and 35/15, the main hearing shall be open to the public and only adults may attend the main hearing. Furthermore, from the opening of the session to the conclusion of the main hearing, the Panel may at any time, by virtue of an office or on the motion of the parties but always after hearing their statements, exclude the public from the entire main hearing or any part of it, if that is necessary for keeping information secret, protecting public order, preserving morality, protecting the interests of a minor or protecting the personal or family life of the accused person or the injured party. Montenegro's Ministry of Finance further explains that this is a general procedure rule and it does not depend on criminal offence which is subject to the proceeding in place (TJN-Survey 2017). It is unclear if keeping information secret of protecting the personal life of the accused can be used as excuses to exclude the public from proceedings on criminal tax matters.

Sources

Criminal Procedure Code (Official Gazette of Montenegro no. 57/09, 49/10 and 35/15), Article 314.
 
TJN-Survey 2017