• Register
Return to: Home > News > Next step in the Luxleaks trial to start

Next step in the Luxleaks trial to start

The LuxLeaks trial before the Luxembourg Court of Cassation will be held tomorrow (Thursday 23 November 2017).

In June 2016 Antoine Deltour and Raphaël Halet, both ex-PwC accountants, have been found guilty of leaking documents in the Luxleaks trial and given a suspended prison sentence of 12 months and 9 months respectively.

In March of this year the Luxembourg Court of Appeal ruled to reduce Deltour’s suspended sentence from 12 to six month. The court acquitted the whistleblower of breaching professional confidentiality acknowledging that he did the right thing in providing the documents to journalists, a statement by the Antoine Deltour’s support committee explained, but the court convicted him for having copied the documents in the first place.

In Luxembourg, in order to qualify as a whistleblower, the intention to blow the whistle would need to be immediate.

This is inconsistent with the path followed by many of the most iconic whistleblowers, the support committee argued.

“Moreover, the Court of Appeal denied Deltour’s disinterestedness from the beginning of his action, despite material evidence showing that he was in favour of a public debate on tax rulings well before the facts he was indicted for took place,” the support committee’s statement continued. “The Court of Appeal thus established the implausible theory of a sudden reversal of Antoine Deltour’s motivations: he would be a potential whistleblower beforehand, a recognized whistleblower afterwards, but a mere self-interested thief on the day he copied the documents that gave rise to the LuxLeaks.”

The trial before the Luxembourg Court of Cassation is only one step further in the case as whatever the outcome there will either be a new appeal trial in Luxembourg or the case might be submitted to the European Court of Human Rights, the support committee noted.

Top Content

    Nigeria: building compliance and engagement

    Opportunities created by regulatory and legislative changes in Nigeria are tempered by the fragile state of the economy, although practitioners are generally confident that conditions will improve over the next few years if appropriate steps are taken. Paul Golden reports.

    read more

    Ghana: a quest for consistency

    Ghana’s current economic profile would suggest a fertile landscape for purveyors of accounting services. But inconsistent approaches to compliance and application of standards – coupled with problems in the banking sector and consequent liquidity constraints – have created a challenging environment. Paul Golden writes.

    read more

    Drone technology: audit takes to the skies

    The movement towards a digitised era has already impacted the auditing profession in a number of ways, from blockchain to artificial intelligence. Now firms are taking to sky and using drone technology in their audits. Mishelle Thurai speaks to Big Four firms to find out more.

    read more

    SBC: a new alliance joins the market

    Jonathan Minter speaks to Paul Tutin, chair of founding firm Streets Chartered Accountants, about why the business and its European partners took the decision to launch their own association.

    read more
Privacy Policy

We have updated our privacy policy. In the latest update it explains what cookies are and how we use them on our site. To learn more about cookies and their benefits, please view our privacy policy. Please be aware that parts of this site will not function correctly if you disable cookies. By continuing to use this site, you consent to our use of cookies in accordance with our privacy policy unless you have disabled them.