Steam has refused every single refund I’ve requested over the years, from €1,99 to €20+, unplayed or not.
This means no refunds for Steam games unless your government has put additional rules in place to also cover the purchase of digital goods.
"But section 19 of that EU directive explicitly allows sellers of digital goods to ask users to waive that right before they make the purchase, provided the digital goods are delivered immediately." -- https://arstechnica.com/gaming/2015/03/sorry-europe-you-stil...
As others pointed out the european 14 day return policy only applies to physical goods.