48 The Supreme Court decided that a man was subject to tax and VAT in Denmark and ordered him to pay a significant amount of tax and VAT. The man lodged a complaint with the Ombuds­man as he believed the Supreme Court’s decision was incorrect. The Ombudsman had to reject the case as he cannot consider com­ plaints about the courts. Pursuant to the Ombudsman Act (section 7(2)), the Ombudsman cannot consider com­ plaints about the courts. Consequently, the Ombuds­man cannot consider complaints about judgments and other decisions by the courts. It is also the Ombudsman’s established practice not to consider cases or issues that are sub judice or expected to be brought before the courts. An elderly woman wrote to the Ombudsman that she feared the local authority would send her to a nursing home against her will. She therefore wanted to know her rights and whether she was protected by the law. The Ombudsman explained to the woman that he cannot make general legal statements except in connection with processing a com­ plaint about a particular situation. He therefore could not immediately help her unless her ap­ proach concerned an actual decision by the local authority. He also wrote to her that the local au­ thority was obliged to provide further guidance if she wanted information about her legal position. If the Ombudsman cannot immediately advise a citizen on one or more specific issues, he at­ tempts as far as possible to refer the citizen to the relevant authority or authorities.