City's VAT refund claim rejected as payment was a social service, not a taxable purchase under the Act.

The Administrative Court dismissed the city's claim for a VAT refund regarding a payment made to a social service client. The court determined that the transaction constituted the acquisition of a social service rather than a taxable purchase under the relevant VAT provision. Consequently, the city was found to have no legal right to claim a refund of the value-added tax paid.