When a good question resolves the case | 21
This happened in, among others, a case (Case
No. 14/03892) where a journalist had asked
the Fund for Better Working Environment and
Labour Retention for access to files exchanged
between the Fund and the Ministry of Employment. The Fund had denied access to the files
with reference to the so-called rule on ministerial advice and assistance. But in order to be able
to invoke this rule, there has to be a so-called
superior/subordinate relationship between the
ministry and the authority. The Fund for Better
Working Environment and Labour Retention
was then an independent body, and the rule
on ministerial advice and assistance could
therefore not be used. We set this out clearly
when asking the Fund for a statement and wrote
that if the Fund wished to reopen the case on
that basis, it could just phone us up and tell us.
The Fund did so, and we therefore withdrew our
request for a statement and closed the case.
Later, the Fund announced that the journalist
had been granted full access to the files.
In other cases, our contribution is to draw the
authorities’ attention to a particular legal basis.
This was for instance the case when a housing
association was registered incorrectly in the IT
systems of the Danish Customs and Tax Administration (SKAT) (Case No. 17/05126).
The incorrect registration meant that the
housing association could not get the reduction
of the public land value and therefore the tax
reduction that the association was otherwise
entitled to. The tax authorities did not believe
that they could reopen the case within the
framework of the law.
When asking the tax authorities for statements, we pointed out how the problem in the
case could potentially be solved: A statutory
provision allowed SKAT to correct an error on
SKAT’s own initiative, even though the possibil-
ities of reopening the case had otherwise been
exhausted. We asked the tax authorities specifically what factors they had taken into conside
ration regarding the provision in question.
Subsequently, SKAT reviewed the case again
and announced that the erroneous registration
would be corrected so that the housing association would be able to claim its tax reduction.
Sometimes, there is no doubt that the authorities have decided a case on a correct legal
basis – but it is still our immediate opinion that
the authorities have not come to the correct
conclusion.
The Tax Appeals Agency had, for instance, refused a lawyer’s request for advance assurance
that the Agency would reopen an appeal case.
In other words, the Tax Appeals Agency would
not promise to look into the case again even in
the event that the lawyer succeeded in a similar
case which was already being tried before the
courts. The Tax Appeals Agency had based its
refusal on the grounds that the appeal case did
not concern the same legal issues as did the
case before the courts.
We were puzzled by these grounds, as both cases were part of the same case set and directly
concerned with the same issue. When we asked
for an initial statement, we therefore asked why
the case before the courts did not concern the
same issue as the appeal case.
The Tax Appeals Agency subsequently
changed its opinion so that an advance assurance to reopen the case was given after all. The
lawyer then withdrew the complaint to us and
we closed the case (Case No. 18/00407).
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