Tax court dismissed appeal against Landsskatterettens decision on VAT refund claim for imported goods.

The Østre Landsret dismissed the taxpayer's appeal against the Landsskatterett's decision denying a VAT refund. The taxpayer argued that imported goods were used for taxable activities, while the tax authority maintained the goods were for exempt purposes. The court found the taxpayer failed to prove the goods were actually used for taxable transactions, upholding the lower court's rejection of the refund claim.