138
ANNUAL REPORT 2014
between the Legal Adviser to the Danish Government, the Central Tax and
Customs Administration (SKAT) and the Ministry of Taxation concerning a
legal opinion which the Ministry had asked the Legal Adviser to prepare. The
Legal Adviser’s investigation was implemented on the basis of the criticism by
the National Auditor and the Public Accounts Committee regarding the real
property tax assessment. The investigation was intended to uncover whether the
practice of the Central Tax and Customs Administration had been within the
framework of the law. It appeared that the legal opinion itself and a list of those
documents which the authorities had made available to the Legal Adviser had
already been made public on the Ministry’s website.
The Ombudsman agreed with the Ministry of Taxation that the correspondence with the Legal Adviser took place in a context which implied that a court
case was a likely possibility and that section 27(iv) of the Access to Public Administration Files Act ‒ on correspondence with experts for use in court cases
or when considering if legal proceeding should be filed ‒ therefore as a general
rule should be applied to the exempted documents.
However, it was the Ombudsman’s opinion that the Ministry of Taxation
should have considered that the legal opinion itself and the list of associated
documents had been made public on the Ministry’s website whereby the confidentiality consideration ‒ at least with regard to these documents ‒ had to be
seen as having been abandoned. He therefore recommended that the Ministry
reopen the case and go through the exempted documents with a view to considering anew whether they could be exempt from access.
On the other hand, the Ombudsman could not criticise that the Ministry of
Taxation had exempted a few details from access regarding the resumption of
specific real property tax assessment cases in some reports from the Ministry’s
Internal Auditing with reference to the specific confidentiality provision in
Section 17(1) of the Tax Administration Act.
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