While the Allen decision seems to provide a solid case in favor of gathering information for tax purposes (even under threat of a fine in case of non-compliance),33 three particular issues deserve attention. First of all, contrary to the facts of the Allen case and in line with Funke and J.B. the disclosure of accounting information could reveal a tax offence previously committed. Secondly, unlike Mr Allen who was facing a £ 300 penalty a person providing incorrect or incomplete accounting information may, at least in some EU Member States, be facing a far more substantial penalty or even imprisonment for accounting violations.34 Thirdly, Mr Allen actively provided incorrect information unlike Mr Funke who refused to give information. While the right to remain silent in order to prevent self-incrimination does fall within the scope of Article 6 ECHR, it would go too far as to interpret that article to allow a person to provide false information in order not to incriminate oneself.35 That being said, how should we qualify the non-disclosure of certain tax liabilities? As a passive exercise of the right not to incriminate oneself or as a separate criminal act of providing incorrect or incomplete, misleading financial statements?