New practice from the Danish National Tax Tribunal: Amendment of the Danish Gambling Authority’s duty of confidentiality
In March 2023, the Danish National Tax Tribunal decided that the Danish Gambling Authority in some cases is not subject to the special and enhanced duty of confidentiality of section 17 of the Tax Administration Act. The decision affects the information that the Danish Gambling Authority can supply and what we may comment on in the future.
On 28 March 2023, the Danish National Tax Tribunal decided that the information that the Danish Gambling Authority processes under the Danish Gambling Act is not subject to the special and enhanced duty of confidentiality under section 17 of the Tax Administration Act. The decision is available on skat.dk (Only available in Danish)
The decision amends the Danish Gambling Authority’s former practice on disclosure of information etc. and thereby affects the information the Danish Gambling Authority can supply on natural and legal persons’ financial and business conditions etc. in the future.
The decision also means that the Danish Gambling Authority can comment on specific cases in the future to the extent that it is not in conflict with the general duty of confidentiality or is subject to additional limits.
The general duty of confidentiality remains
The Danish Gambling Authority is still subject to a general duty of confidentiality in accordance with the rules of section 27 of the Public Administration Act. Thus, we do not disclose confidential information and trade secrets, and information about natural persons will always be processed in accordance with the rules of the data protection legislation.
Matters concerning payment of taxes and duties are still subject to the special duty of confidentiality, as it falls under the Tax Administration Act.
In all situations, we will assess the individual case to determine which information we can supply.
If you have any questions, please use our contact form: Kontakt | Spillemyndigheden and select the category ”Access to documents”.
Reopening of requests for access to documents
The Danish Gambling Authority points out that anyone who has requested access to documents and have received a rejection with reference to section 17 of the Tax Administration Act can have their case reopened and ascertained if they contact us. There is no deadline for when to contact the Danish Gambling Authority.
In the next few months, the Danish Gambling Authority will directly contact the individuals who have requested access to documents within the last two years and have received a rejection with reference to section 17 of the Tax Administration Act to ask them whether they want to have their case reopened. The result of any reopened cases will be based on assessments of the individual cases.