134 ANNUAL REPORT 2014 2014-6. THE NATIONAL TAX TRIBUNAL COULD NOT OMIT CONSIDERING WHETHER THE DEADLINES FOR CHANGING A TAX ASSESSMENT HAD BEEN OBSERVED A woman complained to the Ombudsman that the National Tax Tribunal had changed a tax assessment to her disadvantage. In its decision, the National Tax Tribunal had not taken a position on whether the rules on deadlines for changing a tax assessment had been observed because the woman’s representative had waived the claim that the deadlines had not been observed. Whether or not there was a duty to observe the deadlines was of central importance to the question of changing the tax assessment in the case. The Ombudsman stated that it follows from the legality principle that, as a general rule, the activities of the public administrative authorities shall be based on the legislation, meaning for instance that a decision by an administrative authority must, basically, be in accordance with the law. The Ombudsman also stated that it is the responsibility of the individual administrative authority to procure the necessary information on the cases in question or at least to cause private individuals, including particularly the parties to the case, to contribute to the elucidation of the case (the inquisitorial principle). In addition, the Ombudsman stated that the starting point in principle when an appeals body is to make a decision regarding a complaint is that the appeals body must make the substantively correct decision in the case. This means that the appeals body is subject to the legality principle and the inquisitorial principle. On this basis, and since the National Tax Tribunal is part of the public administration, the Ombudsman found that the Tribunal could not omit considering whether the rules on deadlines for changing a tax assessment (to the disadvantage of the taxpayer) had been observed, even though the taxpayer’s representative had waived the claim that the deadlines had not been observed. The Ombudsman therefore recommended to the National Tax Tribunal that the processing of the case be resumed. 2014-10. OBTAINING INFORMATION ACCORDING TO SECTION 8D OF THE TAX CONTROL ACT AND DAY FINES PURSUANT TO SECTION 9 OF THE ACT The National Tax Tribunal had refused to process a complaint from a man who had left Denmark. The complaint was about the Danish Customs and Tax Administration’s request pursuant to section 8D(1) of the Tax Control Act to