The European Court of Human Rights in the Halet v. Luxembourg judgment ruled that there had been a violation of the freedom of expression of a whistleblower who disclosed documents subject to the auditor's professional secrecy to the media.

The case pertained to the high-profile "LuxLeaks" scandal. The complainant was an employee of a well-known international consulting firm. As a result of his actions, the tax returns of the employer's clients were made public. He wanted to draw public attention to the tax optimizations of large companies and the favourable disposition of Luxembourg's tax authorities.

The (former) employee was validly convicted in criminal proceedings before national courts for theft and violation of legally protected secrecy laws. The ECtHR, however, found the disclosure of the case in the media acceptable given the importance of the report and the public interest in obtaining information about tax schemes. The Court confirmed that the conviction of the whistleblower had a "chilling effect" and violated the rights of the complainant, who acted in good faith.

The ruling is another step toward strengthening the protection for whistleblowers. Although the provisions of the Whistleblower Protection Directive have still not been implemented in Poland (the deadline for implementation passed in December 2021), employers are not exempt from the obligation to provide a work environment free of abuse, which implies the requirement to account for any irregularities in the organization.

Find more in the PRO HR April 2023