VAT refund claim dismissed because tax authority's decision was not final and binding at the time of appeal.

The Supreme Administrative Court dismissed the applicant's request for a preliminary ruling regarding a VAT refund. The applicant argued that the tax authority's decision had become final and binding, yet the court found the decision was still subject to review by the Tax Court of Finland. Consequently, the court held that the prerequisite for issuing a preliminary ruling was not met because the underlying administrative act had not yet attained finality.