All material subject to strictly enforced copyright laws. © 2022 ITR is part of the Euromoney Institutional Investor PLC group.

Antoine Deltour: LuxLeaks whistleblower speaks out

Deltour-Antoine-c

Antoine Deltour, one of the two whistleblowers at the centre of the LuxLeaks scandal, said that he had “mixed feelings” after his conviction for leaking confidential information was upheld, but his sentence was reduced.

Luxembourg’s Cite Judiciare upheld an earlier judgment against the former PwC employee, as well as his ex-colleague Raphaël Halet , but reduced Deltour’s 12-month suspended prison sentence to six months.

“There was a lot of support outside the court. It is a partial victory that for the first time in Europe that a national judge recognised the whistleblower status for revealing professional secrecy, but a satisfying judgment would have been a full acquittal,” Deltour told International Tax Review.

The Frenchman also revealed to International Tax Review that he is considering appealing the decision.

“I need time to read carefully the judgment and then I will make a decision,” he said. “The last possibility [is] to contest the judgement and it will allow me to go to the European Court of Human Rights, but I haven’t made a decision yet.”

Despite the fact that he was convicted, Deltour is optimistic that his case will have a positive impact and bring greater tax transparency in the future.

“It’s a step forward to whistleblowers in Europe, as my lawyer said it is the first time a European judge recognised whistleblower statues . I think it is step forward for tax justice.”

“Unfortunately, the first trial and the appeal trial gave a lot of attention to the messenger and not to the message, which is about tax competition in Europe and how it is more or a little more transparent thanks to the leak. Tax competition is more intense than ever with the decreasing corporate tax rates everywhere in Europe and I think that is having consequences on budgets and public policing.”

“Today’s decision is a recognition of my role in this story,” he added.

More from across our site

Multinational enterprises run the risk of hefty penalties if the company in question fails to register for VAT when providing electronic services in South Africa.
Tax directors have urged companies to ensure they have robust tax risk management controls when outsourcing tax functions.
Japan reports a windfall from all types of taxes after the government revised its stimulus package. This could lead to greater corporate tax incentives for businesses.
Sources at Netflix, the European Commission and elsewhere consider the impact of incoming legislation to regulate tax advice in the EU – if it ever comes to pass.
This week European Commission officials consider legal loopholes to secure minimum corporate taxation, while Cisco and Microsoft shareholders call for tax transparency.
The fast-food company’s tax settlement with French authorities strengthens the need for businesses to review their TP arrangements and documentation.
The full ALP model will be adopted through a new TP regime, which is set to boost the country’s investments and tax certainty.
Tax professionals have called on the UK government to reconsider its online sales tax as it would affect the economy at the worst time.
Tax professionals have called on companies to act urgently to meet e-invoicing compliance targets as the EU plans to ramp up digitisation.
In the wake of India’s ambitious 25-year plan for economic growth, ITR has partnered with leading tax commentators to discuss what the future will look like for India and for the rest of the world.
We use cookies to provide a personalized site experience.
By continuing to use & browse the site you agree to our Privacy Policy.
I agree