European Court Rules Luxembourg Conviction Violated Article 10 Rights

On February 14, 2023,  in Halet v Luxembourg, the European Court of Human rights overturned the conviction of Raphael Halet, a former employee of PwC (PriceWaterhouseCoopers.)[1]  Halet had shared fourteen tax returns and two cover letters relating to tax agreements (ATAs) between the Duchy of Luxembourg and PwC clients, to French journalist Édouard Perrin.  In some 72 pages, the Court detailed the factors to be considered in weighing Halet’s actions that were contrary to his employer’s right to confidentiality. The Court concluded that Halet’s conviction interfered with his right to freedom of expression, in particular his freedom to impart information, under Article 10 of the  European Convention of Human Rights, and had not been necessary.  The Court also pointed out that the concept of “whistle blower” had not been given an unequivocal legal definition, and that the question called for an assessment which took account of the circumstances of each case. ^[2]