This is an important issue whether for whistleblowing, safeguarding or similar issues. Given that the position the German regulators seem to have thought they must reach on Art 14 is directly contrary to previous EDPS guidance* (https://edps.europa.eu/sites/edp/files/publication/16-07-18_whistleblowing_guidelines_en.pdf) and WP29 Opinion 117, and that there is a principal of consistency, I will raise this matter with ICO. It certainly would make most current processes untenable.
As indicated in my previous post, I consider that the dilemma can be resolved by reading paras 1 and 2 together. When considering whether disclosing Art14(1) information would " render impossible or seriously impair the achievement of the objectives of that processing" one accepts that if Art14(1) information is to be disclosed' then so must the Art14(2) additional information. It follows that since applying 14(2)(f) would have that effect, then neither set of information need be disclosed. Disclosures under Article 15(1)(g) are, it seems to me, already protected by Schedule 2(16) DPA 2018 - which shows how bizarre requiring disclosure under Art 14 would be.
* "In principle, whistleblowing should not be anonymous. Whistleblowers should be invited to identify themselves not only to avoid abuse of the procedure but also to allow their effective protection against any retaliation."
"Under no circumstances can the person accused in a whistleblower’s report obtain information about the identity of the whistleblower ...except where the whistleblower maliciously makes a false statement. Otherwise, the whistleblower’s confidentiality should always be guaranteed" ... ""
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