VAT refund denied for cross-border services where recipient was not established in EU member state.

The Supreme Administrative Court dismissed the taxpayer's claim for a value-added tax refund regarding cross-border services. The court found that the recipient of the services was not established in an EU member state, thereby failing to meet the conditions for the exemption under the Sixth VAT Directive. Consequently, the tax remained due and the refund request was rejected based on the strict interpretation of the directive's territorial scope.