Slovakia (SK)

Jurisdiction Overview

IDQuestionAnswer
408 *Are all court proceedings on civil 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

Notes

 
While the Ministry of Finance responded to our survey, this question has been left unanswered in the questionnaire. According to Article 14 of the Slovak Code of Civil Procedure, "[t]he hearing takes place essentially in public, unless the law provides otherwise; public may be excluded from the proceedings only for serious reasons specified by law". It is unclear whether the public can be excluded from such proceedings by invoking tax secrecy, bank secrecy, professional secrecy or comparable confidentiality rules.

Sources

TJN-Survey 2019
 
Code of Civil Procedure, Article 14.
 
https://wipolex.wipo.int/en/text/466891