Taiwan (TW)

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

 
According to the Court Organic Act, Article 86: "The argument of a suit and the pronouncement of a judgment shall be conducted in a public court session. However, when there are issues that may hinder national security, public order, or social values, a court may decide to deny public access". Further, Article 87 of the Court Organic Act provides that: "When a closed court is required, the presiding judge shall declare the reasons for such a closure". However, the Taiwan Code of Civil Procedure, Article 195-1, provides that: “[w]here a party's means of attack or defense involves the privacy or a business secret of either party or a third person, the court may, on motion, order the hearing not be held in public if the court considers it appropriate to do so. The same rule shall apply when the parties have consented the hearing not be held in public”. It is unclear if privacy can be abused as an excuse to exclude the public from proceedings on civil tax matters.

Sources

TJN-Survey 2019
 
Court Organic Act, Article 86 and 87.
 
https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=A0010053
 
Taiwan Code of Civil Procedure, Article 195-1
 
https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=B0010001