ABSTRACT

An individual submitted a request for access to information addressed to the Ministry of Finance and Public Administrations, which aimed to know the resolutions issued by the General Directorate of Taxes, in the years 2013 and 2014, that had not been published in the Transparency Portal.

The same individual filed a Complaint with the Council of Transparency and Good Government when his request was denied because, in the opinion of the Administration, there is a specific procedure for access to information on taxes and for making public the resolutions of greater importance and impact.

The Transparency Council dismissed the Claim by considering that – regardless of the fact that the tax matter must be governed by the Transparency Law – the publication of this information may be detrimental to the industrial property of the companies mentioned in them, by including strategic activities of them both from a commercial and financial point of view, which must be vetoed to public knowledge.

The judgment of the Central Administrative Court No. 2 of Madrid is in favor of the resolution of the Council of Transparency and Good Governance