Administrative court dismissed appeal for failure to grant hearing after initial procedural defects were not corrected.

The Administrative Court of Uusimaa dismissed the taxpayer's appeal against a tax authority decision. The lower court had initially offered the taxpayer a chance to clarify their claims and submit a power of attorney but failed to provide a new opportunity to correct these deficiencies. Consequently, the court ruled that the appeal was inadmissible because the procedural requirements were not met.