Moreover, a 10 % fine, amounting to BEF 31260839, was also chargeable on this amount under Article 70(1) of the VAT Code and Article 1(1) of Royal Decree No 41.
Desuden skulle der svares en bøde på 10 % heraf (31260839 BEF) i henhold til momslovens artikel 70, stk. 1, og artikel 1, stk. 1, i KA nr. 41.