Recital 66
Directive on the protection of persons who report breaches of Union law · UE 2019/1937
| (66) | Competent authorities should also give feedback to the reporting persons about the action envisaged or taken as follow-up, for instance, referral to another authority, closure of the procedure based on lack of sufficient evidence or other grounds, or launch of an investigation, and possibly its findings and any measures taken to address the issue raised, as well as about the grounds for the choice of that follow-up. Communications on the final outcome of the investigations should not affect the applicable Union rules, which include possible restrictions on the publication of decisions in the area of financial regulation. This should apply mutatis mutandis in the field of corporate taxation, if similar restrictions are provided for by the applicable national law. |
In Luxembourg, the law of 16 May 2023 requires acknowledgement within 7 days and qualitative feedback within 3 months (extended to 6 months for complex external channels). The OFRS reviews follow-up quality and may sanction breaches with a criminal fine of EUR 1,250 to EUR 25,000 (doubled in case of repeat offence), in addition to civil compensation for retaliation.
Luxgap practice: lock the sectoral restriction matrix (CSSF, tax, judicial secrecy) BEFORE the first report, to prevent information leakage when motivated feedback is drafted under deadline pressure.
