In its judgment of 10 January 1991, in case FJ.F 91/204, the Namur General Court stated that ‘tax authorities and the taxpayer may validly compromise on the VAT taxable base.
Trib. Namur, 10.1.1991, FJ.F, 91/204: «L’administration fiscale et le contribuable peuvent valablement transiger sur la base imposable en matière de T.V.A.