16 ANNUAL REPORT 2017 EXTERNAL INPUT AND GENERAL INVESTIGATIONS In some cases, input from external actors will, in itself, provide a basis for a general Ombudsman investigation. This was the case when the Taxation Division chose to ask the Danish Customs and Tax Administration (SKAT) a number of questions about the case processing in connection with the so-called Panama Papers. A tax lawyer committee had informed the Ombudsman that the Danish Customs and Tax Administration had asked persons and enterprises which were mentioned in the Panama Papers to state a number of particulars. This could – depending on the specific circumstances – be a problem in relation to the privilege against self-incrimination, meaning that persons who are suspected of a criminal offence are not under an obligation to provide information. In the Ombudsman’s opinion, it was important to clarify whether there was a problem since legal protection must, of course, also include those who might be under suspicion. And in another case, during the summer of 2017, the Taxation Division asked the National Tax Tribunal to, in future, keep record of cases where the National Tax Tribunal considers appellants’ requests to hold a hearing. This step was taken, among other things, because tax lawyers and auditors had expressed their dissatisfaction with the National Tax Tribunal’s practice of denying hearings. The record-keeping will provide a basis for the Ombudsman to assess whether there is a problem he needs to follow up on. On other occasions, input from external actors provide the Taxation Division with a knowledge which is useful as background information – for example in connection with the ongoing case processing of a complaint, or when the Ombudsman collects and reviews a number of the authorities’ cases. The latter was the case in connection with the Taxation Division’s investigation of 30 appeal cases with the Danish Customs and Tax Administration and the National Tax Tribunal. During the review of the cases, the Taxation Division was, among other things, focusing on whether the authorities had sufficiently considered the claims which the parties had made in the cases – the so-called parties’ arguments. An issue which the external actors had pointed out to the Taxation Division.