Tilsynsmyndigheden bemærker, at Grunnsteinen ikke kan anses for at have opnået nogen fordel, hvis det kan påvises, at ejendommens værdi svarede til eller var lavere end den negative værdi af forpligtelsen til at bygge et underjordisk parkeringsanlæg.
The Authority observes that Grunnsteinen cannot be held to have received any advantage if it can be demonstrated that the value of the property was equal to or lower than the negative value of the obligation to construct the underground car park.