SUMMARIES OF SELECTED STATEMENTS the complainant’s Danish bank to send print-outs from the complainant’s account and information on the persons who had authorised access to the account. The National Tax Tribunal had pointed out that the Danish Customs and Tax Administration’s request for access to account statements and information had to be regarded as a procedural decision pertaining to the available case information and not a decision within the meaning of administrative law. The National Tax Tribunal had later upheld the Danish Customs and Tax Administration’s decision made pursuant to section 9 of the Tax Control Act whereupon the bank’s chairman of the board was instructed to pay day fines if the bank did not comply with the Danish Customs and Tax Administration’s request for access to the desired information. The man’s lawyer complained to the Ombudsman about the National Tax Tribunal’s decisions. Having gone through the complaint with the submitted documents, the Ombudsman informed the lawyer that he had decided not to investigate the cases in relation to the National Tax Tribunal further, on the grounds that he did not have any prospect of being able to criticise the Tax Tribunal’s rulings. Firstly, the Ombudsman agreed that the Danish Customs and Tax Administration’s request pursuant to section 8D on release of account statements was not a decision within the meaning of administrative law. Secondly, the Ombudsman agreed that the provision in section 9 of the Act of Legal Protection on the Administration’s Use of Coercive Measures and Duty of Disclosure does not apply in cases like this which deal with the release of information. Thirdly, there was no prospect of the Ombudsman being able to criticise the National Tax Tribunal’s opinion that section 10 of the Act on Coercive Measures did not prevent the Danish Customs and Tax Administration requesting information from the bank. And fourthly as well, in the Ombudsman’s opinion there was legal authority to use section 8D of the Tax Control Act and subsequently section 9 in relation to the tax payer’s Danish bank. 2014-14. MAJOR PARTS OF DOCUMENT GIVING MINISTERIAL ADVICE AND ASSISTANCE WERE SUBJECT TO ACCESS TO INFORMATION A journalist complained to the Ombudsman that first the Customs and Tax Administration, and then the Tax Appeals Agency had denied him access to a 135