Betalingsanmodningerne angik særlig fastsættelsen af det foreløbige momsbeløb, som Umicore hæftede for på grund af uregelmæssighederne i anvendelsen af momsfritagelse, skattebødens størrelse og de forfaldne morarenter fra og med den dato, hvor momsgælden var opstået.
In particular, the two adjustment notices concerned the provisional establishment of the VAT owed by Umicore, as a result of the irregular application of exemptions, and the amount of the tax fine, as well as the interest automatically payable from the date on which the VAT debt was incurred.