Russia (RU)

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 Thomson Reuters Practical Law: "Generally, court proceedings are public (Article 11, Arbitration Procedural Code of the Russian Federation; Article 241, Criminal Procedural Code of the Russian Federation). Closed court proceedings must be allowed, for example, when examination in open court may lead to the divulgence of a state, commercial or other secret protected by law. For cases tried in closed court proceedings, a ruling must be issued based on a motion of the parties". However, it was not possible to find specific regulations regarding the secrets protected by law and whether criminal tax matters are included among these secrets.

Sources

https://uk.practicallaw.thomsonreuters.com/Document/Ief5c8d54e5a611e598dc8b09b4f043e0/View/FullText.html?transitionType=CategoryPageItem&contextData=(sc.Default)&navId=E787F1D7D50D1531D2213991B8695CAE&comp=pluk