Klokkenluider die LuxLeaks op gang bracht verliest zijn zaak voor het beroepshof

Corporate tax dodging continues to make headlines and feature prominently in policy discussions around the world. But disclosing exactly how companies secretly skirt taxes remains a risky act.

Europe’s top human rights court upheld the conviction of whistleblower Raphaël Halet, a former PwC employee who downloaded tax records from a work computer that became a key part of Lux Leaks. The 2014 ICIJ investigation revealed how nearly 340 global firms slashed their tax bills by making confidential deals with the Luxembourg government. The exposé sparked momentum across Europe to end industrial-scale tax dodging.

The court ruled in favor of Luxembourg and PwC, an accounting giant that designed complex financial structures and helped clients cut deals uncovered in Lux Leaks — allowing some of the world’s largest companies to pay less than 1% tax.

But the decision was made with some strong opposition. Two judges penned a dissent stating that the ruling created an impossibly high bar for future whistleblowers to meet, stressing the importance of repeated leaks to reinforce public awareness around corporate tax dodging.

The ruling came out the same week that the European Union General Court ruled in favor of Amazon and Luxembourg in a case challenging another sweetheart tax deal — a setback in the European Commission's campaign to force Amazon to repay about $300 million in taxes.