With the advent of the digital transition,% in many domains, the need for control of access to information has significantly increased. In the EU in particular, Law Enforcement Agencies (LEAs) need to exchange information. In recent years, many regulations have emerged to control data processing and exchange. Texts other than the GDPR, such as the "Law Enforcement Directive (LED)", appeared to regulate specifically their processing of data. This paper aims to present an ontological representation of data sharing and processing between law enforcement agencies. After highlighting the lacking notions in existing domain ontologies like LegalRuleML, we propose an ontology that integrates the required elements for our application case. Furthermore we illustrate the validation and usage of this ontology through a rule-based reasoning mechanism for data related procedures between law enforcement agencies.