Netherlands (NL)

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: 2018

Notes

 
According to Netherlands' Ministry of Finance, all court proceedings of criminal tax matters are 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 as per Article 6 §1 of the ECHR. The proceedings are public, unless the court finds specific interests take precedence (TJN-Survey 2017). This was confirmed by Thomson Reuters Practical Law: "Section 121 of the Dutch Constitution, and many provisions of international conventions, provide that court hearings in criminal cases must be held in public. The court can order that the entire hearing or part of the hearing must be held behind closed doors. This order can be given in the interest of: Public decency, public order and state security; Minors; The personal life of the defendant, other participants in the criminal proceedings or persons otherwise involved in the case. Such an order can also be given if the District Court considers that a public hearing would seriously prejudice the interest of the proper administration of justice. However, private hearings are rare in criminal tax cases" (uk.practicallaw.thomsonreuters.com). It is not clear if the interests of the personal life of the defendant can be abused as an excuse to exclude the public of proceedings of criminal tax matters.

Sources

TJN-Survey 2017
 
Article 6 §1 of the ECHR
 
https://uk.practicallaw.thomsonreuters.com/6-623-1826?transitionType=Default&contextData=(sc.Default)