148 ANNUAL REPORT 2015 The Ombudsman could not generally criticise that the Ministry had exempted information, including the names of the companies participating in the meetings, in a number of documents with reference to section 35 of the Access to Public Administration Files Act, cf. section 17 of the Tax Administration Act. However, the Ombudsman pointed out that the name of an employee with the Danish Customs and Tax Administration could not be exempted under section 35 of the Access to Public Administration Files Act, cf. section 17 of the Tax Administration Act. The Ombudsman also observed that in connection with the Government’s changing the taxation of North Sea oil, a number of named oil and gas companies had publicly expressed their views on changes to the taxation of North Sea oil, among other places in the media and in a letter to Parliament’s Climate, Energy and Building Committee. In addition, there had previously been press reports of a number of named oil and gas companies appointing communications agencies with the aim of influencing the negotiations on changes to the taxation of North Sea oil. It did not appear from the decision of the Ministry of Taxation if the Ministry had considered, when assessing whether the information was covered by section 17 of the Tax Administration Act, to what extent the information was in fact publicly available, and if so, what bearing this had on the Ministry’s decision on access. The Ombudsman recommended that the Ministry reopen the case in order to reconsider – in the light of what he had stated – whether there was a basis for the journalist to be granted further access to information about the meetings between the Ministry and lobbyists concerning changes to the taxation of North Sea oil in 2013. 2015-50. Refusal by Ministry of Taxation of request for access to documents exchanged in connection with preparatory legislative work. Ministerial advice and assistance. Processing time A journalist complained because the Ministry of Taxation had denied him access to a number of documents exchanged in connection with preparatory legislative work. The documents had been exempted with reference to section 24 of the Access to Public Administration Files Act on ministerial advice and assistance. In the journalist’s opinion, the Ministry was stretching the provision to its limits as in his view, the aim of section 24 was only to provide a ‘free space’ for exchanging airy ideas etc.