Luxleaks
Whistleblower’s freedom of expression violated due to criminal conviction
Malak El Addal
— 17 March 2023
Can an employee who discloses to the media documents protected by professional secrecy and relating to the tax practices of multinationals be recognized as a whistleblower and thus benefit from the full protection of art. 10 ECHR? Yes, says the European Court of Human Rights, which found a violation of this provision by the Luxembourg authorities in Halet v. Luxembourg of February 14, 2023 (no. 21884/18). Between 2012 and 2014, several hundred tax rescripts and tax declarations highlighting highly advantageous[...]