S.L. 364.21 Art. 3Determination of additional penalty.

(1) The additional penalty shall be calculated on the total amount of duty on documents and transfers, income tax, Final Settlement System tax and value added tax, resulting as due in relation to the offence to which the agreement refers.

(2) The additional penalty shall not be less than ten thousand euro (€10,000) but not more than one million euro (€1,000,000) according to a progressive rate as indicated in the Schedule.