Administrative court dismisses appeal against tax authority's decision to deny import license for goods not in free circulation.

The Supreme Administrative Court unanimously dismissed the appellant's appeal against the Tax and Customs Authority's refusal to grant an import license. The appellant, a company, argued that the goods were eligible for import under specific trade agreements, while the authority contended the goods were not in free circulation. The court ruled that the statutory requirements for import licensing were not met because the goods failed to satisfy the condition of being in free circulation.