Consequently, the SMBV APA should be considered to give rise to a loss of State resources, since any reduction of tax for SMBV results in a loss of tax revenue that would otherwise have been available to the Netherlands.
L'administration fiscale néerlandaise accepte en outre dans l'APP SMBV que tout bénéfice que SMBV génère au-delà de cette rémunération soit payé sous forme de redevance à Alki LP.