Qatar (QA)

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 Article 187 of the Criminal Procedure Code: "A court hearing is public, unless provided otherwise by the law or considered by the Court or upon the request of any of the litigants that it should be a closed hearing to preserve the public order or with respect to the decency or the dignity of the family, and the court may organize the appearance in the hearing if necessary". It is unclear if the provision allowing closed trials to preserve the dignity of the family can abused as an excuse to exclude the public from proceedings on criminal tax matters.


Criminal Procedure Code (Law 23 of 2004), Article 187