Recital 107
Directive on the protection of persons who report breaches of Union law · UE 2019/1937
| (107) | Where future legislative acts relevant to the policy areas covered by this Directive are adopted, they should specify, where appropriate, that this Directive applies. Where necessary, the material scope of this Directive should be adapted and the Annex should be amended accordingly. |
In Luxembourg, the law of 16 May 2023 on whistleblower protection explicitly extended the material scope beyond the acts listed in the directive's annex: it covers any breach of national or European law, which makes recital 107 even more critical since each new LU text (NIS 2 law, AI Act transposition, DORA) automatically enters the perimeter. The OFRS, as transversal authority, applies this extensive reading.
Luxgap practice: configure the qualification matrix to include not only the EU annex but the full LU legal corpus, and track each Memorial A update in your scheme's monitoring register.
