CASES | 109 Case No. 19/02109 ‘In my opinion, SKAT (the Danish Customs and Tax Administration) has made case processing errors by not observing the binding ruling when conditions are met’, a practising lawyer wrote to the Ombudsman on behalf of his client. The National Tax Tribunal had made a decision that the client was subject to taxation of his wages from an offshore company abroad – but that was inconsistent with the binding ruling by SKAT about the client not being subject to taxation in Denmark of wages earned in another country. However, the conditions and terms which SKAT’s binding ruling was initially based on were no longer valid, so the reply from SKAT was now without significance. Therefore, the Ombudsman could not help the lawyer and the client to obtain a better case result than the one the National Tax Tribunal had arrived at. In 2019, the Ombudsman concluded 260 cases about the tax authorities, including nine general own-initiative investigations. A selection of the cases can be found at the Taxation Division’s page on www.ombudsmanden.dk. Case No. 19/02133 The Ombudsman received an e-mail with a list of payments from a telephone company attached. In the subject line of the e-mail, it said ‘Complaint 2’ but otherwise the e-mail was without content. Besides, the e-mail was sent as an insecure e-mail, meaning without digital signature and encryption. The Ombudsman was not to know who made the enquiry but he replied to the e-mail anyway. He wrote that an insecure e-mail without name and address is considered an anonymous complaint. And that according to the Ombudsman Act, the Ombudsman cannot consider anonymous complaints. The Ombudsman also wrote that he could not consider a complaint about the private telephone company for that matter. The Ombudsman must know a complainant’s identity. He is unable to consider anonymous complaints.