Administrative court dismissed appeal regarding tax exemption for business income under Finnish competition law restrictions.

The Administrative Court of Finland dismissed the applicant's appeal against the Tax Administration's decision to deny a tax exemption for business income. The applicant argued that their business activities were restricted by competition law provisions, which should qualify them for the exemption under the Business Income Tax Act. The court rejected this claim, holding that the specific restrictions cited did not meet the statutory requirements for the tax exemption. Consequently, the original decision denying the exemption was upheld.