150 ANNUAL REPORT 2015 The Ombudsman was of the opinion that the trustee in bankruptcy could not assign the claim for reimbursement to the accounting company. As the claim could not be regarded as assigned to the company by the party entitled to reimbursement either, the Ombudsman agreed with the Tax Appeals Agency that the accounting company did not have such a direct interest in SKAT’s decision which would mean that the company could be regarded as a party to the case and thus as entitled to appeal. However, in the Ombudsman’s opinion the grounds given by the Tax Appeals Agency for rejecting the appeal did not meet the requirements of section 24, cf. section 22, of the Public Administration Act. The Tax Appeals Agency should have explained to the accounting company why the Agency found that it had not been established that the claim had been assigned to the company. In addition, the Ombudsman was of the opinion that the Agency should have responded to a relevant extent to the company’s arguments as to why it should have party status. L. MINISTRY OF SOCIAL AFFAIRS AND THE INTERIOR The following statements on cases concluded in 2015 have been published: 2015-34. Unclear legislation regarding special nursery schools For a summary of the case, see under ‘J. Ministry for Children, Education and Gender Equality’. 2015-35. An employer appealing a decision on recognition of an industrial injury becomes a party to the case of the National Social Appeals Board A man complained because the National Social Appeals Board had granted his employer access to documents of his industrial injury case in accordance with the provisions of the Public Administration Act. The National Social Appeals Board was of the opinion that the man’s employer was a party to the case as his employer had exercised its right of appeal to the Board against a decision to recognise an injury suffered by the man as an industrial injury, cf. section 44(1)(iv) of the Act on Protection against the Consequences of Industrial Injuries.