Judicial character of proceedings affirmed; advance-ruling proceedings treated as civil-court equivalent for criminal procedure consequences. Proceedings before the advance rulings body are deemed judicial proceedings for purposes of the Penal Code and the body is deemed to be a civil court for the purposes of specified criminal procedure provisions, thereby subjecting its proceedings to the evidentiary, penal and procedural consequences associated with judicial and civil-court status.
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Provisions expressly mentioned in the judgment/order text.
Judicial character of proceedings affirmed; advance-ruling proceedings treated as civil-court equivalent for criminal procedure consequences.
Proceedings before the advance rulings body are deemed judicial proceedings for purposes of the Penal Code and the body is deemed to be a civil court for the purposes of specified criminal procedure provisions, thereby subjecting its proceedings to the evidentiary, penal and procedural consequences associated with judicial and civil-court status.
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