Market Court dismissed appeal on tax liability for unregistered business activities under Finnish tax law.

The Market Court dismissed the taxpayer's appeal regarding their liability for unregistered business activities. The taxpayer argued that their activities did not constitute a business under the relevant tax statutes, while the tax authority maintained that the nature of the work triggered tax obligations. The court upheld the lower court's decision, ruling that the specific activities described met the legal definition of a business requiring registration and taxation.