32 | Askø Ferry – substitute for the Fejø ferry service on this particular day. 17/02086 18/03519 A police district had denied a journalist access to files in an in-house report on the work of the local police and the country police in the police district. The report was based on, among other things, interviews with staff. The police did not find that the report held information about the factual basis of the case. Normally, the authorities are required to give access to such information. He pointed out that he came under a special pro­ vision, according to which dividend tax on shares purchased prior to 1 January 1996 was not taxable. The Ombudsman did not agree with the police in their assessment. In the Ombudsman’s opinion, both strictly factual information as well as summaries of the staff’s statements had to be disclosed. Because the dividend tax in actual fact was founded in an extraordinary distribution, the Ombudsman did not see any prospect of being able to help the man arrive at another outcome in the case. The Ombudsman recommended that a new decision be made in the case. The police subsequently granted access to the report in its entirety. If the Ombudsman does not find that he is able to help with a complaint, he can decide to conclude the case by making a brief statement of his grounds to the citizen. In 2018, the Om­ budsman concluded 574 cases in this manner. The Ombudsman regularly notes that docu­ ments to which an authority has denied access contain information about the factual basis of a case – information subject to extraction which normally has to be disclosed. 18/05030 In November, one of the Ombudsman’s staff members participated in the police deportation of two men, aged 26 and 69 respectively, to Afghanistan. The staff member was there when the police collected the 69-year-old from an immigration detention centre. At the airport, the group met up with the 26-year-old, who had been collected from a different immigration detention centre, and the police officers who escorted him. The Ombudsman’s staff member monitored the deportation, which passed off peacefully, and at arrival in Afghanistan, Afghan authorities received the men. The Ombudsman’s staff member subsequently took the next plane back to Denmark. The Ombudsman monitors forced deportations carried out by the police. Therefore, one of the Ombudsman’s staff members was present at seven forced deportations during 2018. Four of the deportations were completed, and three were aborted. ‘I feel thoroughly bullied by the Customs and Tax Administration’, a man wrote in his complaint to the Ombudsman about having to pay dividend tax on some shares. 18/00882 A boy did not go with his preschool classmates on a trip to the theatre because he had been angry and loud earlier in the day when the class was on their break. The teacher decided that it was for the best that the boy had lessons at the school instead of going on the trip. The boy’s father complained to the Ombudsman. The Ombudsman stressed that the school had weighed the boy’s behaviour against consideration of the other pupils. The Ombudsman did not find that he could assess the facts and particulars in another and better way than the school. Therefore, he wrote to the boy’s father that he did not take any further action in the case. The Ombudsman is a law graduate and deals especially with legal matters. Therefore, he does not usually have the expert knowledge to investigate the discretion within rule made by the authorities.