Project Details
Description
The multiple scandals, in tax matters, exposed the last few years by the
International Consortium of Investigative Journalists (ICIJ), have brought the
phenomenon of « whistleblowing » to the forefront. This phenomenon,
which can be translated in French as « lancement d’alerte » and in Dutch as
« klokkenluiden » is an American mechanism of denunciation that takes
fully place within the current movement of transparency. Moreover, it raises,
with a new acuity, the old issue of information reporting in Europe, because
of the question formulated about cooperation between civil society, public
and private sectors and authorities.
In this framework, the research intends to analyse information reporting in
Europe, through a comparison with the mechanism of « whistleblowing » in
its American and European understanding.
The introductory part provides historical and conceptual tools for
understanding and drafting the two other parts of the thesis. This part
especially intends to draft a number of conceptual guidelines.
The first part of the study (general part) applies the aforesaid guidelines in
supranational law, in a first phase, and in Belgian law, in a second phase.
Furthermore, this exercise aims to identify the legal, cultural and political
challenges of the research project. In this way, we will be able to propose a
general theory of information reporting.
The second part of the study (special part) draws up, in Belgian tax law, a
legal regime of tax information reporting in compliance with the fundamental
rights of taxpayers. In this frame, we will have to strike a fair balance
between the interest to withhold information and the interest to disclose
information.
International Consortium of Investigative Journalists (ICIJ), have brought the
phenomenon of « whistleblowing » to the forefront. This phenomenon,
which can be translated in French as « lancement d’alerte » and in Dutch as
« klokkenluiden » is an American mechanism of denunciation that takes
fully place within the current movement of transparency. Moreover, it raises,
with a new acuity, the old issue of information reporting in Europe, because
of the question formulated about cooperation between civil society, public
and private sectors and authorities.
In this framework, the research intends to analyse information reporting in
Europe, through a comparison with the mechanism of « whistleblowing » in
its American and European understanding.
The introductory part provides historical and conceptual tools for
understanding and drafting the two other parts of the thesis. This part
especially intends to draft a number of conceptual guidelines.
The first part of the study (general part) applies the aforesaid guidelines in
supranational law, in a first phase, and in Belgian law, in a second phase.
Furthermore, this exercise aims to identify the legal, cultural and political
challenges of the research project. In this way, we will be able to propose a
general theory of information reporting.
The second part of the study (special part) draws up, in Belgian tax law, a
legal regime of tax information reporting in compliance with the fundamental
rights of taxpayers. In this frame, we will have to strike a fair balance
between the interest to withhold information and the interest to disclose
information.
Short title | Information reporting for tax purposes |
---|---|
Status | Finished |
Effective start/end date | 1/10/15 → 30/09/19 |
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