Danish tax court loosens regulator’s confidentiality rules

Spillemyndigheden said that the new rules will affect what the regulator is able to comment on in future, as well as what information it can supply.

The case that led to the court’s decision concerned whether the regulator would be able to refuse a request to access documents. The individual asked whether Danske Spil, Landbrugslotteriet or Varelotteriet have applied for new games that can be considered class lotteries.

Spillemyndigheden argued that it could refuse the request on the grounds that information is covered by the duty of confidentiality in a provision of the Tax Administration Act.

The court ruled that – as the Gambling Act cannot be considered a tax law – the stricter duty of confidentiality did not apply.

After the ruling, the court referred the decision on the documents back to Spillemyndigheden for renewed consideration.  

New confidentiality rules

The court’s decision will affect the kind of information that the regulator will be able to release on an individual’s “financial and business conditions”.

The judgment also will mean that Spillemyndigheden will be able to comment on specific cases to a greater extent, in line with the new confidentiality rules.

Despite this, the gambling authority emphasised that the general duty of confidentiality still applies.

“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,” said the regulator in a release.

“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.”