Norway (NO)

Jurisdiction Overview

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


According to Thomson Reuters Practical Law: "All trials, both civil and criminal, are normally held in public, including those concerning tax matters. If certain conditions are met, the court can decide to hold a hearing behind closed doors. The protection of a taxpayer's business secrets or know-how may justify a closed hearing". It is not clear in which circumstances the court can decide for a closed hearing.