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.
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.