Comment on the decision of the ECtHR in the case ‘Halet against Luxembourg’ (‘Lux Leaks’ case).
In a judgment delivered on 11 May 2021,[i] the Third Chamber of the ECtHR ruled, by five votes to two…
Tax authorities have relied on informers for investigative leads perhaps since taxes were first imposed. In the 21st Century high profile cases of theft of taxpayer information by employees of…
Today, there is an exponential increase in new forms of commercialization of goods and the provision of services that make use of digital platforms. This situation is altering the functioning of the…
