136 ANNUAL REPORT 2014 memo which the Customs and Tax Administration had sent to the Ministry of Taxation’s department for the Minister’s information. Among other things, the memo described the Customs and Tax Administration’s practice in regard to the preliminary fixing of value added tax, etc. in cases where reports to the Administration have not been given in time. To the journalist, the taxing authorities had referred to the memo as exempt from access pursuant to section 24(1) (i) of the Access to Public Administration Files Act, on documents prepared for the purpose of ministerial service. The Ombudsman agreed that the memo was exempt from access pursuant to the regulations about ministerial service. However, the Ombudsman was of the opinion that a highly significant part of the memo held information about the actual grounds of the case and that this information should have been given to the journalist by virtue of section 28(1) of the Access to Public Administration Files Act on extraction. The Ombudsman recommended that the Tax Appeals Agency make a new decision in relation to the question of extraction as far as the relevant information in the memo was concerned. Hereafter, the Tax Appeals Agency decided to give the journalist access to the entire memo apart from one paragraph. 2014-22. REFUSAL TO PROCESS REQUEST FOR ACCESS TO FILES ON THE GROUNDS OF DISPROPORTIONATE USE OF RESOURCES. DIALOGUE A man asked the Ministry of Taxation for access to the Ministry’s files in connection with a report from the National Audit Office on merging of the tax administration. The Ministry of Taxation refused to process the request for access with reference to the disproportionate use of resources this would entail, cf. section 9(2)(i) of the Access to Public Administration Files Act. Before refusing the request, the Ministry had in vain asked the man to specify his request for access. The Ombudsman could not criticise the Ministry’s refusal to process the request. However, the Ombudsman did find that the Ministry should have explained to the man why he was asked to specify his request for access and that the consequence of a lack of specification could be that the Ministry would refuse to process the request out of regard for the Ministry’s resources.