I forlængelse af SET's kontroller af Umicores handel med ædelmetaller i årene 1995-1999 sendte SET's regionalkontor i Bruxelles henholdsvis den 30. november 1998 og den 30. april 1999 to betalingsanmodninger, der viste uregelmæssigheder vedrørende momsfritagelser i henhold til momslovens artikel 39a (og i visse tilfælde i henhold til artikel 39, der omhandler momsfritagelse for varer, der udføres af EU) for nogle leverancer af sølvkorn til italienske, spanske og schweiziske kunder med bestemmelsessted i Italien.
Following checks carried out by the Special Tax Inspectorate concerning the precious metals marketing activities carried on by Umicore from 1995 to 1999 inclusive, the Special Tax Inspectorate’s Brussels Regional Directorate addressed on Umicore, on 30 November 1998 and 30 April 1999 respectively, two adjustment notices concerning the irregular application of the exemption under Article 39 bis of the VAT Code (and in certain cases under Article 39 of the Code concerning the exemption for the export of goods outside the European Union) with respect to various deliveries of silver granules to Italy on behalf of Italian, Spanish and Swiss customers.