Recital 19
Directive on the protection of persons who report breaches of Union law · UE 2019/1937
| (19) | Point (a) of Article 2(1) defines the material scope of this Directive by means of a reference to a list of Union acts set out in the Annex. This implies that where those Union acts, in turn, define their material scope by reference to Union acts listed in their annexes, the latter acts also form part of the material scope of this Directive. In addition, the reference to the acts in the Annex should be understood as including all national and Union implementing or delegated measures adopted pursuant to those acts. Moreover, the reference to the Union acts in the Annex is to be understood as a dynamic reference, in accordance with the standard referencing system for legal acts of the Union. Thus, if a Union act in the Annex has been or is amended, the reference relates to the act as amended; if a Union act in the Annex has been or is replaced, the reference relates to the new act. |
In Luxembourg, the law of 16 May 2023 on the protection of whistleblowers extends the material scope beyond the directive: it covers any breach of national and European law, not just the annexed EU acts. The dynamic reference of recital 19 remains relevant for the EU portion, but the Luxembourg scope is materially broader and exposes organisations to reports across the entire applicable legal corpus.
Luxgap practice: configure your internal channel to accept any report of legal breach, not only annexed matters, and have each qualification traced by Scope Watchtower to avoid wrongful rejections that would deprive the whistleblower of legal protection.
