Paraguay (PY)

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: 2019


According to the Penal Procedure Code, Article 368, the trials are public, but the court may decide to carry them out privately: to protect morals, the private life or physical integrity of any of the parties, any person cited to participate or the judges; when it endangers an official, private, commercial or industrial secret; or when a minor is involved. It is unclear if the protection of the private life or a private secret can be used as excuses to exclude the public from court proceedings on criminal tax matters.


Penal Procedure Code Law NÂș 1.286/98, Article 368.