136 annual report 2013 2013-16. Reimbursement of expenses for preparation of financial statement On behalf of a client, a tax advisor applied to the Danish Customs and Tax Administration (SKAT) for reimbursement of the client’s expenses for assistance received from the tax advisor in connection with a National Tax Tribunal case. However, SKAT only approved part of the expenses as reimbursable because part of the work for which reimbursement was sought ought to have been carried out when the taxpayer’s income tax return was prepared. The National Tax Tribunal upheld SKAT’s decision on the grounds that expenses cannot be deemed reimbursable if they are deductible in connection with the calculation of the taxpayer’s taxable income. According to the National Tax Tribunal, the taxpayer would have been entitled to deduct part of his expenses for the tax advisor at the time at which his financial statement etc. for the assessment year in question was prepared. After investigating the case, the Ombudsman found cause to comment on the grounds given by the National Tax Tribunal for its decision. Nevertheless, on going through, among other things, the explanatory notes to the provisions on reimbursement of expenses, the Ombudsman found no grounds for criticising the National Tax Tribunal’s decision that the taxpayer was to be only partly reimbursed for his expenses for assistance received from the tax advisor. o. M INISTRY of social affairs, children AND integration The following cases concluded in 2013 were selected for publication as part of the Annual Report: 2013-1. Industrial injuries authorities should have ­considered the issue of temporary compensation for loss of earning capacity A woman who had suffered an industrial injury while carrying out her job as a legal secretary complained to the Ombudsman because the authorities had not made a temporary decision on compensation for loss of earning capacity when,