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Deltour (centre) leaving court in Luxembourg.Antoine Deltour's sentence quashed by Luxembourg court of appeal.Photo: Audrey Somnard 

In March, Deltour was handed down a six-month suspended jail sentence and a fine of €1,500. Halet has to face a fine of €1,000. 

According to an article on Paperjam, Deltour has been ordered to make a symbolic payment of €1 to PwC.

The LuxLeaks scandal first hit the headlines in 2014, when documents outlining details of tax breaks given to large international firms were leaked causing a major storm.

The tax breaks were made under the premiership of Jean-Claude Juncker, now president of the European Commission, who has faced heavy questioning on the issue.