Montenegro (ME)

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: 2017

Notes

 
According to Montenegro's Ministry of Finance, the Civil Procedure Code, Official Gazette of the Republic of Montenegro no. 22/2004 and 47/2015, provides that the main hearing shall be public and only adults may attend the hearing. The court may exclude the public from the entire main hearing or a part of it, if needed in order to preserve the state official, business or personal secret, or to protect interests of public order or morals. The court may also exclude the public when the measures for preserving order at the hearing provided by this law cannot ensure the unhindered course of the hearing. Montenegro's Ministry of Finance further stated that this is general procedure rule and it does not depend on type of claim which is subject to the proceeding in place (TJN-Survey 2017). This is stated in Art. 309 of the Civil Procedure Code. It is unclear if preserving a personal secret can be used as an excuse to exclude the public from court proceedings on civil tax matters.

Sources

TJN-Survey 2017
 
Civil Procedure Code (Official Gazette of the Republic of Montenegro no. 22/2004 and 47/2015), Article 309.