Case of Halet v. Luxembourg (Application no. 21884/18), Grand Chamber judgment

ECHR Grand Chamber judgment Halet v. Luxembourg (14 Feb 2023, 82 pp., incl. dissenting opinions): LuxLeaks facts (PwC tax rulings and returns, ICIJ publication Nov 2014, PwC settlement of 2 Dec 2014 limiting its claim to one euro with a EUR 10 million mortgage on Halet's assets), Luxembourg criminal proceedings (2016 first instance: A.D. 12 months suspended + EUR 1,500, Halet 9 months suspended + EUR 1,000; 2017 appeal; 2018 cassation), domestic law penalty ranges, international and EU law (Directive 2019/1937, CoE Recommendation CM/Rec(2014)7), third-party submissions, the Court's whistleblower criteria, operative part (violation 12-5; EUR 15,000 non-pecuniary damage and EUR 40,000 costs; claims of EUR 51,159 and EUR 26,150 in costs). No reward programme or programme statistics. The two cases (Deltour, Halet) and three events were already in the data; added the ICIJ publication, the 2017 appeal judgment and the 2021 Chamber judgment as events. Tax amounts discussed in LuxLeaks reporting (e.g. EUR 198 million arrears) and criminal penalty ranges are context, not programme numbers.