San Marino (SM)

Jurisdiction Overview

409 *Is the full text of judgements / verdicts issued by criminal tax courts published online for free, or for a cost of up to 10 €/US$/GBP?? Unknown
 Data Date: 2019


The judicial system in San Marino is based on a Single Court (, for which it was not possible to find decisions online. Decisions of the Court for the Trust and the Trustee, which is competent for all cases and disputes concerning legal relationships deriving from entrustment or confidence such as trust, fiduciary agreement, etc., are published online ( However, it was not possible to assure that all decisions are published rather than only a selection.