VAT refund claim dismissed as applicant failed to prove eligibility under Finnish VAT Act provisions.

The Administrative Court dismissed the applicant's claim for a VAT refund, ruling that the statutory requirements for eligibility were not met. The applicant argued that specific transactions qualified for the refund under the Value-Added Tax Act, but the court found insufficient evidence to substantiate this assertion. Consequently, the court held that the claim could not be granted because the necessary legal conditions were not satisfied.