SUMMARIES OF SELECTED STATEMENTS The Ombudsman was also of the opinion that the Ministry of Taxation should have considered as part of the dialogue with the man whether a previously compiled files list or parts of such a list could have been given to the man. 2014-24. COMPLIANCE WITH ADMINISTRATIVE LAW REQUIREMENTS IN CONNECTION WITH THE DEVELOPMENT OF A NEW IT SYSTEM FOR THE CUSTOMS AND TAX ADMINISTRATION When in 2005 the Ombudsman learned from the introduction of a bill that the tax administration’s debt collection was to be concentrated in a central recovery body and that a new, central IT system (EFI) was to be created, he asked the Ministry of Taxation to state how the Ministry intended to ensure that the scheduled new IT system would be set up to comply with the requirements in administrative law. Not until nine years later ‒ and after the new IT system had been put into partial operation ‒ did the Ombudsman receive a description of how the administrative law requirements would be observed in the IT system. The Ombudsman considered it unsatisfactory that an adequate description of the way in which administrative law requirements would be observed in the new system was not provided until after the system had been put partly into operation. In addition, the Ombudsman considered it to be very regrettable that the Ministry of Taxation had to report that no continuous documentation, etc. of the system’s ability to comply with administrative law requirements seemed to have been made during the development of the system. The Ombudsman made a number of general comments on the prerequisites for a secure planning of the work involved in developing new IT systems for the public sector. He stated that a final assessment of whether or not the EFI system adequately supported a compliance with administrative law requirements would have to be made in connection with the processing of actual cases. 2014-37. THE PROCESSING OF A REQUEST FOR ACCESS TO CORRESPONDENCE REGARDING LEGAL OPINION SHOULD REFLECT THAT THE LEGAL OPINION HAD BEEN MADE PUBLIC A journalist complained to the Ombudsman that the Ministry of Taxation had given him a partial refusal to his request for access to documents exchanged 137