The Chancellor of Justice wanted to change the law.
He believed the tax was unfair.
The Riigikogu amended the law on November 12.
The new law allows reducing the tax.
The Chancellor of Justice appealed to the court.
The Supreme Court did not agree with him.
The court stated that the tax is one-time.
It helps the environment.
The court found that tax refund is not mandatory.
The Chancellor of Justice argued that the law was unclear.
The court said it is correct.