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European Customs & TradeCommunique

Welcome to the twenty-firstedition of our Newsletter onCustoms and Trade issuesthat hopefully will be ofinterest to you. In this editionwe have identified someimportant changes which willcome into effect from January2008. As per previouseditions, we have alsoincluded references to TradeBulletins from our Customs &International Trade Networkthroughout the world.

We would like to wish all ourcontributors and readersSeasons Greetings and aprosperous New Year

In this month's Bulletin:

• Important changes coming into effect from 1 January 2008

• Taxation on Coal in the Netherlands

• East African Community (EAC) Partner States Sign Interim FrameworkAgreement establishing an Economic Partnership Agreement (EPA) with theEuropean Commission (EC)

• Packaging Tax - Hungarian and Netherlands updates

• Recent Judgments of the European Court of Justice (ECJ) - Tariffclassification of deluxe "pick-up" trucks

• Towards an electronic system for exchanging Customs information

• Implementation of regulations concerning phytosanitary border control ofpackaging wood

• Exports of patented pharmaceutical products from the country ofmanufacture

• Summaries of other recent ECJ Cases

• Anti-Dumping Update

• Network News Bulletins

If any of the articles in this month's edition are of interest and you would likefurther details, please contact the author or your local PwC contact - theirdetails are listed at the back of this Communiqué.

If you have any comments on these articles or would like a particular topicdiscussed in detail in the next edition, please contact the editor:[email protected]

Edition 21, December 2007

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Ruud Tusveld, PwC [email protected]

Damian McCarthy, PwC Dublin (Editor)[email protected]

Hubert Jadrzyk, PwC [email protected]

Tamas Locsei, PwC [email protected]

NetworkLeadership Team

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Important changes cominginto effect from 1 January2008

Authorised Economic Operator(AEO)

• We have discussed AuthorisedEconomic Operator (AEO) status inprevious editions of this bulletin. Itis an EC initiative whereby inexchange for maintaining high levelsof security throughout their supplychain, companies can gainrecognition from Customs that theyare a secure trader and obtain theassociated privileges. AEO willcome into effect from 1 January2008.

Duty Suspensions

• The Regulation detailing allsuspensions available in the EUfrom 1 January 2008 will bepublished shortly. It should benoted that any current suspensionswhich are not contained in thisregulation will no longer be availableafter 1 January.

• Applications for suspensions tocome into effect on 1 January 2009may now be lodged. Check yourlocal administration for the close-offdate.

Customs Tariff for 2008

• As discussed in the Novemberedition of this bulletin, theamendment to Council Regulationon the tariff and statisticalnomenclature and on the CommonCustoms Tariff will come into effecton 1 January 2008.

The amendments to the CombinedNomenclature (CN) will affect theclassification of certain goods forimport/export purposes. BTIs whoseclassification code has changed willneed to be replaced.

Author: Deirdre Jennings, Dublin([email protected])

Taxation on Coal in theNetherlands

From January 1, 2008, the presentDutch Fuel Tax on coal will no longerapply as this is being replaced by theCoal Tax. The Coal Tax will be levied

and regulated similar to the presentexcise duties system. The Coal Tax willbe levied on coal, cokes and lignite.

It is envisaged that the duty rate will bethe same as the current duty rate ofthe Fuel Tax, i.e. € 12.76 per 1,000 Kg.The Coal Tax will in principle be leviedat importation or upon release of coalfrom a (coal) tax warehouse. Thus thesupply or use of the coal will no longerbe the taxable events.

Since January 1, 2004, when theEuropean Directive on Energy taxescame into force, the impact of the FuelTax was drastically reduced, as taxeson natural gas were transferred into theEnergy Tax and the taxes on mineraloils were transferred partly into theEnergy Tax and partly into the exciseduties. However, the taxes on coalremained being levied as a Fuel Tax.

Since, practice has shown that a lackof clarity regarding the person whosupplied the coal and more specificallywhether that party would also qualifyas the person who mined, produced orbrought the coal into the Netherlands(i.e. the taxable person). As aconsequence the tax authoritiesfrequently concluded individualagreements with the relevant parties inwhich the basis of the tax assessmentand the taxability were laid down. Asthe latter was regarded to be anuncomfortable situation, the DutchFinance Ministry decided to introducea new tax on coal.

While developing this new tax, theoption of incorporating the tax on coalsinto the Energy Tax was explored,however practice has shown that thiswas not a feasible option.

The taxable event under the currentFuel Tax is "the supply or the use ofthe coal". The taxable person is "theone who supplies or uses the coal,provided that he has mined, producedor brought the coal into theNetherlands".

The new Coal Tax will follow thesystem that is applied for exciseduties (on mineral oils), meaning thatthe taxable events will be:

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• the importation of coal;

• the release of coal from a taxwarehouse; and,

• the possession of coal for which thetax has not yet been paid.

Taxable persons are:

• concerning importation, the personwho physically holds the coal atimportation;

• concerning the release of coal fromthe tax warehouse, the holder of thetax warehouse authorisation;

• concerning the possession of coal,the person who holds the coal.

The definitions are similar to thosementioned in the Dutch Excise Duty Actand as such also a similar control andsuspension system will apply (i.e. coaltax warehouse and accompanyingdocuments).

PwC inquired about the Coal Tax at theDutch Ministry of Finance and the TaxAuthorities and learned that (despite thelimited time left) they are still planning tointroduce the Coal Tax as of January2008 and that in principle they will leaveit mainly to practical experience todecide whether and to what extenttransitional measures will be required.

The new Coal Tax will impact on thosecompanies that use, trade or storeand/or ship coal, lignite or coke in theNetherlands, though some of thesecompanies did not have any priordealings with the Fuel Tax. In order toascertain whether these companies cancontinue their activities in 2008 withoutadditional charges of and/or pre-financing of Coal Tax, we adviseperforming an inventory as soon aspossible in order to determine whetherany actions in this respect are required.

Author: Danny van den Berg, Rotterdam([email protected])

East African Community (EAC)Partner States Sign InterimFramework Agreementestablishing an EconomicPartnership Agreement (EPA)with the European Commission(EC)

The EAC partner states have concludednegotiations on an interim agreementthat will establish an EPA in July 2009.The EPA will replace the trade provisionsunder the Africa Caribbean Pacific - EUCotonou Partnership Agreement whichexpires on 31 December 2007. Theagreement includes provisions on trade,fisheries and economic developmentcooperation.

The Framework Agreement shall apply inthe interim period of one and a half yearsduring which a comprehensive EPA willbe negotiated by the EAC and EC. Thisinterim agreement will ensure that tradein goods is not disrupted come 31December 2007. Horticultural andfisheries exports to the EU were facingan imminent tariff hike if the EPA dealwas not concluded.

Under the trade in goods component theEC has offered the EAC Partner Statesduty free, quota free market access forall products except rice and sugar, whichare to be liberalized gradually. Theframework has expanded productcoverage beyond the scope of thecurrent Cotonou trade regime. On textileand clothing the EC has agreed toprovide the single transformation rule oforigin; this means that clothingenterprises based in the EAC can nowsource fabrics from anywhere, transformthem and export to the EU duty free andquota free.

The negotiations will continue onoutstanding issues with a view toconcluding a full EPA by 1 July 2009.

The EAC Secretariat has indicated that aformal text of the Framework Agreementshall be available to the public after allrefinements and processes have beenfinalized by the EAC and EU parties.

Author: Maurice Mwaniki, PwC Kenya([email protected])

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Packaging tax - the Hungarianexperience

Packaging has been subject toenvironmental tax (the so-called productfee - which is also payable on otherproducts, e.g., electrical and electronicequipment, batteries and tyres) forseveral years in Hungary.

During this period, we have identifiedparticular issues in connection with thepackaging product fee that have causedproblems for companies. These includethe following:

• The payment of the product fee doesnot exempt a company from its wastemanagement obligations, which arebased on the EU Packaging Directive(Directive 94/62). Many companieshave paid the product fee but did notpay attention to the parallel wastemanagement obligations, which canresult in a waste management penalty.

• Calculating the tax amount can bedifficult. It is common for companiesnot to have data in their ERP systemabout the quantity of the packagingmaterials they have used to packagethe products they manufacture andput on the market. It is even moredifficult to measure the quantity of thepackaging of products they purchasefrom abroad. However, if the quantityof packaging is calculated incorrectly,a tax shortfall may arise.

• Multiple payments on returnablepackaging should be avoided. Manycompanies use various returnablepackaging materials (pallets are thecommonest) that are used many timesas they circulate between them andtheir buyers. The Hungarian legislationrequires companies to register theirreturnable packaging in advance andto keep a record of its movement toavoid having to pay the product feeeach time the returnable packaging isused. As registration and record-keeping are administratively intensive,most companies do not do it andtherefore are subject to multiple taxpayment obligations.

• The possibilities provided by thelegislation for avoiding tax paymenton products that leave the country, orfor allowing the tax that has been paidto be reclaimed, should be carefullyanalysed and used. It took severalyears in Hungary to achieve legislativeamendments that allow all companiesthat sell products abroad to recoverthe product fee that was paid earlierin the sales chain.

The issues outlined above are not likelyto be specific to Hungary, but may bepresent in other countries as well.

We would also like to draw yourattention to the most importantamendments to the Hungarian productfee legislation that will come intoeffect on 1 January 2008:

• The Customs authority will becomeresponsible for the product fee returnsand payments, and for the product feeinspections. This will probably result ina higher number of more intenseinspections.

• The penalty regime will be similar tothat used in the excise duty system. Incases of non or underpayment of theproduct fee, the penalty will be 100%of the shortfall.

• The Customs authority will registertaxpayers by their VPID Customs andGLN (Global Location Number)environmental identification numbers.All companies have to obtain these tobe able to submit product fee returns.

Author: Balázs Szük, Budapest([email protected])

Packaging Tax - NetherlandsUpdate

In the Dutch Tax Plan 2008(Belastingplan 2008), a new tax has beenannounced. It is an environmental taxand is called the Packaging tax(Verpakkingenbelasting) that will enterinto effect as of January 2008.

At the moment, producers and importersare responsible for the costs caused byseparating "consumer" packaging afteruse. This responsibility was laid down inthe Packaging Decree. This responsibilitycould be fulfilled by paying a fee. Thatfee is currently a levy which is

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determined by the companiesthemselves. The collection of this levytakes place within the framework of thecollective organisation. This organisationensures that the money is appropriatelydivided between the municipalities,which collect and separate householdpackaging.

Under the new State tax, theresponsibility for collecting and payingthis tax rests with the companies.Moreover, another penalty system for notmeeting the obligations applies. Animportant goal of the new Packaging taxis to contribute to the decrease in thequantity of packaging andsimultaneously encourage the use ofpackaging material with a less damagingimpact on the environment.

The new Packaging tax has a wide basisso as to include as many types ofpackaging as possible. As aconsequence, all types of companiesand industries will be confronted with thePackaging tax. Contrary to the currentregulation which applies up to 1 January2008 (the Packaging decree), not only"consumer" packaging falls under thenew Packaging tax, but "company"packaging as well.

In the proposed new Packaging tax,the following types of packaging havebeen defined:

• Sale or primary packaging

Packaging that forms a unit with theproduct to be sold, e.g., sugar bags,plastic bottles of washing powder, etc.This type of packaging has amarketing (branding) and/or aninformative role.

• Collect or secondary packaging

This type of packaging is used whenseveral packed products are collectedin one box. For example, the box inwhich twelve packages of coffee hasbeen packed.

• Dispatch or tertiary packaging

This type of packaging is used for thetransport or loading of products forprotection purposes, etc.

The new Packaging tax is designed insuch a way that only 8,000-10,000companies will qualify as taxablepersons for the Packaging tax. To limitthe number of taxable persons, an

exemption is introduced for companiesthat use less than 15,000 kilos ofpackaging. The taxable persons aredefined as a Producer, Importer and(VAT) group.

In summary, one qualifies as "Producer"when the company qualifies as a taxableperson within the meaning of the DutchVAT Act and supplies packed productsor sells so-called last minute packaging(e.g. plastic grocery bags). The"Importer" is the VAT taxable person whobrings packed products from anothercountry into the Netherlands andsubsequently disposes of (mainlysecondary or tertiary) packaging. Giventhe particulars of the new Packaging tax,a company can qualify as Producer,Importer, and as a combination of both.

With regard to the tax, the applicablerate depends on the type of packagingmaterial and the type of packaging (sale,collect or dispatch packaging).

There is an annual filing period for aPackaging tax return. This return mustbe submitted within one calendar quarterfollowing the previous calendar year (i.e.,before the end of March of the nextyear). However, please note that this isthe formal tax return. During the taxableperiod, provisional (quarterly) paymentsmust be made based on estimatedamounts. The basis for these estimatedamounts is in principle the quantities ofpackaging of the preceding calendaryear.

Author: Danny van den Berg, Rotterdam([email protected])

Recent Judgments of theEuropean Court of Justice(ECJ)

Tariff classification of deluxe "pick-up"trucks - application of the ExplanatoryNotes

Parties: BVBA van Landeghem ./.Belgische Staat in Case C-486/06

Issue

The issue at question relates to theinterpretation of the CombinedNomenclature (CN) of the EuropeanUnion, especially the relationshipbetween the objective characteristics ofgoods being classified, the wording of

the CN and the Explanatory Notes to theHarmonised System (HS) and the CNconcerning the tariff classification ofmotor vehicles, so-called "pick-ups".

Facts

A Belgian Customs agent classified 96very luxurious "pick-ups" under the tariffheading 8703 of the CN (duty rate 10%)and released the "pick-ups" for freecirculation. Hereupon, the BelgianCustoms Administration stated that thevehicles should have been classifiedunder heading 8704 of the CN (duty rateis 22%) based solely on the fact that thevehicles had a load space separatedfrom the passenger compartment withinthe meaning of the Explanatory NotesHS to headings 8703 and 8704.

The question is: What is the rightclassification for these "pick-ups". Arethey vehicles intended for the transportof persons (8703) or vehicles for thetransport of goods (8704)?

Findings of the Court

According to ECJ case-law, theExplanatory Notes have no legallybinding effect. Rather, they are indicativeand an important aid for theinterpretation of the scope of the varioustariff headings of the CN.

Settled case-law states that the decisivecriterion for the classification of goodsfor Customs purposes is to be sought intheir objective characteristics andproperties as defined in the wording ofthe relevant tariff heading as well as onthe circumstances of the intended use.

According to the Explanatory Notes ofthe HS and CN for the headings of the8703 and 8704, the "pick-ups" at issueshould be classified under heading 8704as vehicles for the transport of goods.The ECJ has now ruled that the "pick-up" should be classified at 8703.

As stated above, the wording of theheadings of the CN only have bindingeffect. Nevertheless, taking thecharacteristics and properties of thegoods into account, it must be examinedwhether or not such "pick-ups", in thelight of their general appearance and onthe basis of their characteristics as awhole, are principally designed for thetransport of persons or goods.

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In the view of the ECJ, specificcharacteristics for a vehicle for thetransport of persons are:

• the presence of seats with three-pointsafety belts behind the driver's seat;

• an enclosed cabin for use as apassenger compartment;

• luxurious interior like electricallyadjustable leather seats, electricallyoperated mirrors and windows and astereo with a CD player;

• petrol engine assembly;

• automatic gearbox;

• anti-lock braking system (ABS);

• four-wheel drive and/or

• deluxe (sports) rims

In this case, the "pick-ups" wereequipped with the aforementioned luxuryaccessories. In conclusion, the ECJdecided that the primary use of these"pick-ups" is rather the transport ofpersons than of goods.

Implications

This judgment indicates that aclassification under the correct tariffposition depends only on the correctinterpretation of the wording of theHS/CN. Even if the Explanatory Notesare crystal clear, classification cannot bebased solely on them; rather, the specificclassification and properties of the goodsmust be viewed in light of the tariffheading wording.

Therefore, should you be unsure of theclassification procedure, do not solelyrely on the Explanatory Notes of theCN/HS. They are just an aid to assistwith tariff classification.

Author: Sven Pohl, Hamburg([email protected])

Towards an electronic systemfor exchanging Customsinformation

The Institutions of the European Unionare working to create an environment inthe Customs system of the MemberStates in which documents would beexchanged electronically. As part of thattask, the Commission drafted a decisionon a paperless environment for Customsand trade which was subsequentlyadopted by the European Parliament andthe Council.

As part of the system created by the saiddecision, the Customs administrations ofthe individual Member States willexchange data using means of electroniccommunication. This will help toimprove:• control over the movement of goods;

• competitiveness of European trade byreducing the accounting andadministrative burdens imposed onenterprises;

• security of Community citizens asregards the movement of dangerousgoods;

• protection of the financial interests ofthe Community and the MemberStates;

• security associated with internationalcrime and terrorism

It should be added that individualMember States already have appropriateIT systems used for handling Customsprocedures but they are not combinedwith one another. However, the decisionin question contains guidelines inaccordance with which individualsystems should be made mutuallycompatible, as well as deadlines forimplementing those guidelines.

The European Commission assumes thatin 2011, enterprises will be able to file alldocuments required by Customs lawelectronically.

Authors: Cezary Sowinski & RadoslawPiekarz, Warsaw([email protected]),([email protected])

Implementation of regulationsconcerning phytosanitaryborder control of packagingwood

The Decree of the Minister of Agricultureand Rural Development of 13 November2007 concerning phytosanitary bordercontrol of packaging wood carried out atrandom was published in the OfficialJournal of 23 November 2007.

The Decree in question constitutes theexecution of the delegation of powerscontained in the Plant Protection Act of18 December 2003.

On the basis of the Decree, woodpackaging made of, among other things,coniferous wood and wood used forimmobilizing or securing non-woodcargoes have been subject to borderphytosanitary control. The Decree alsospecifies the frequency of phytosanitaryborder controls of parcels which containpackaging wood, imported into theterritory of Poland from third countries inwhich specific coniferous tree pests canbe found.

Authors: Michal Krzewinski & JakubMatusiak, Warsaw([email protected]),([email protected])

Exports of patentedpharmaceutical products fromthe country of manufacture

The Council of the European Union hasdecided to approve, on behalf of theCommunity, Protocol to the Agreementon Trade-Related Aspects of IntellectualProperty Rights (TRIPS) concluded aspart of the World Trade Organization(WTO).

The TRIPS Agreement provides thatproducts covered by a mandatory patentare, in principle, intended for sale in thecountry of manufacture. The Protocolwaives that requirement forpharmaceutical products. The Protocolallows exports of patentedpharmaceutical products to countrieswhich do not have a sufficientmanufacturing capacity to produce agiven pharmaceutical product on theirown.

The Protocol to the TRIPS Agreement,signed on 6 December 2005, constitutesinclusion of the temporary decision onthe same issue, signed in August 2003,in the WTO General Agreement.

The Protocol will enter into force oncetwo-thirds of WTO's 151 members haveaccepted it. Now that the Protocol hasbeen approved by the EuropeanCommunity, the number of WTO'smembers who have accepted theProtocol is 40. The WTO GeneralCouncil has extended the deadline forapproving the Protocol till 31 December2009.

Author: Tomasz Rudyk & Dorota Wal,Warsaw([email protected]),([email protected])

Summaries of other recent ECJCases

The following are brief overviews of eachcase. If you wish to obtain a detailedunderstanding of these cases, we wouldbe happy to provide a full review.

Judgments:

• Ikea v Commissioners of Customs &Excise

Council Regulation 2398/97 is invalid asthe Council, in determining the anti-dumping margin, applied the practice of

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"zeroing" negative dumping margins forthe products concerned. Any importer(of the product subject to the anti-dumping measures at issue) who hasbrought an action before a national courtis, in principle, entitled to rely on theinvalidity of Reg. 2398/97 to seekrepayment of the anti-dumping duties.

References:

• Azlan v HMRC

Is the CN to be interpreted as classifyingthe products in question at heading8471, or parts thereof at heading 8473?If not, is the CN to be interpreted asclassifying the products at heading 8517(or under the parts headings 8517 or8548)?

Are the products capable of linking LANsalways classifiable under Chapter 84 ordo they perform a specific function underNote 5(E) to Chapter 84?

What is the position in relation to"chassis" products?

• Metherma v Hauptzollamt Dusseldorf

Can bars of tungsten or molybdenumobtained simply by sintering (CN codes8101 94 00 and 8102 94 00 respectively)be processed into scrap under CN codes8101 97 00 and 8102 97 00 respectivelyby being broken up or shattered?

• X v Staatssecretaris van Financien

Regarding the classification of anoptical-electrical circuit contained in aplastic case with an LED, a plastic film, aphotodetector and an amplifying circuit.It is intended for incorporation intocommunication and computer equipmentand consumer electronics among otherthings.

• Veli Elshani v Hauptzollamt Linz

This relates to the interpretation of Article233 of the Customs Code. Article 233deals with extinction of a customs debt.Specifically, the reference asks twoquestions:

1. Article 233(d) provides that a customsdebt shall be extinguished wheregoods, upon which a customs debt isincurred due to them being importedunlawfully (i.e. under Article 202), areseized upon their unlawfulintroduction and simultaneously or

subsequently confiscated.

Should "unlawful introduction" beinterpreted as meaning that the"introduction" ends once the goodshave left the border customs officeand, as they have entered thecustoms territory of the Community,any subsequent seizure no longerresults in the extinction of thecustoms debt? Or does the "unlawfulintroduction" continue (where thegoods continue until the goods reachtheir first destination within theterritory of the Community thusmeaning that any seizure up to thattime still results in extinction of thecustoms debt?

2. If unlawful conduct is discoveredupon introduction into the Community,as per Article 202, the customs debtis extinguished. On the other hand, ifgoods are seized on being unlawfullyremoved from customs supervisionunder Article 203, there is noimmediate extinction of the customsdebt. Is this restriction on extinction ofthe customs debt to Article 202scenarios consistent with the principleof equal treatment?

Author: Paul Rodgers, Dublin([email protected])

Anti-Dumping Updates

• Council Regulation imposing adefinitive anti-dumping duty onimports of gas-fuelled, non-refillablepocket flint lighters originating inChina and consigned from ororiginating in Taiwan and on importsof certain refillable pocket flint lightersoriginating in China and consignedfrom or originating in Taiwan

• Council Regulation amending Reg.1858/2005 imposing a definitive anti-dumping duty on imports of steelropes and cables originating, interalia, in South Africa

• Corrigendum to Commission Decision2007/775 repealing Decision 1999/572accepting undertakings offered inconnection with the anti-dumpingproceedings concerning imports ofsteel wire ropes and cables originatingin China, Hungary, India, South Korea,Mexico, Poland, South Africa andUkraine

• Council Regulation imposing adefinitive anti-dumping duty on

imports of silico-manganeseoriginating in China and Kazakhstanand terminating the proceeding onimports of silico-manganeseoriginating in Ukraine

*Note: Anti-dumping duty on importsof silico-manganese originating inChina and Kazakhstan subsequentlysuspended by Commission Decisionfor 9 months effective from 6December 2007

• Council Regulation terminating thepartial interim review of the anti-dumping measures applicable toimports of integrated electroniccompact fluorescent lamps (CFL-i)originating in China

• Commission Regulation on initiatingan investigation concerning thepossible circumvention of anti-dumping measures imposed by Reg.2074/2004 on imports of certain ringbinder mechanisms originating inChina by imports of certain ring bindermechanisms consigned from Thailand,whether or not slightly modified andwhether declared as originating inThailand or not, and by imports ofcertain slightly modified ring bindermechanisms originating in China, andmaking such imports subject toregistration

• Commission Regulation on initiating a"new exporter" review of Reg.130/2006 imposing a definitive anti-dumping duty on imports of tartaricacid originating in China, repealing theduty with regard to imports from oneexporter in this country and makingthese imports subject to registration

• Commission Decision repealing Dec.1999/572 accepting undertakingsoffered in connection with the anti-dumping proceedings concerningimports of steel wire ropes and cablesoriginating in China, Hungary, India,South Korea, Mexico, Poland, SouthAfrica and Ukraine

• Notice of expiry of certain anti-dumping and countervailing measures- the anti-dumping and countervailingmeasures in force on imports ofpolyester textured filament yarn (PTY)originating in India expired on 29November 2007.

Author: Deirdre Jennings, Dublin([email protected])

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Network News Bulletins

China Customs & Trade Alert - Special on Pearl River Delta, December 2007

• Self Disclosure - a new initiative by Shenzhen Customs

• New Outsourced Processing Rules - Huangpu Customs Pilot Program

• Further Processing - New procedures of Huangpu Customs

China Customs & Trade News, December 2007

• Updated company grading system (as expected in 2008)

• Updated Prohibition and Restricted Lists (as expected in 2008)

• Expanded EPZ Functions - implementation guidelines

• Foreign Investment Catalogue - implementation guidelines

Please email the editor if you require a copy of any of these bulletins.

([email protected])

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European Contact Details

Country Name E-mail Telephone

Austria Christine Sonnleitner [email protected] (43) 1 501 88 3630

Albania Loreta Peci [email protected] (355) 4 242 254

Azerbaijan Movlan Pashayev [email protected] (99412) 497 74 05

Belgium Dirk Aerts [email protected] (32) 3 259 3214

Bulgaria Tania Pavlova [email protected] (359) 2 91 003

Croatia Iain McGuire [email protected] (385) 1 6328 807

Cyprus Chrysilios Pelekanos [email protected] (357) 22 555280

Czech Republic Ian Glogoski [email protected] (420) 251 15 2665

Denmark Winni Nielsen [email protected] (45) 3945 9454

Estonia Ain Veide [email protected] (372) 614 1978

Finland Juha Laitinen [email protected] (358) 9 2280 1409

France Guy Le Gall [email protected] (33) 1 56 57 44 22

Germany Götz Neuhahn [email protected] (49) 30 2636 5445

Greece Panagiotis Tsouramanis [email protected] (30) 210 6874 547

Hungary Tamás Locsei* [email protected] (36) 1 461 9358

Ireland Damian McCarthy* [email protected] (353) 1 792 6203

Israël Shay Shalhevet [email protected] (972) 3 7954811

Italy Luca Lavazza [email protected] (39) 02 9160 5701

Kazakhstan Natalya Revenko [email protected] (7) 327 298 06 19

Latvia Ina Spridzane [email protected] (371) 709 4513

Network Leadership Team*

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Country Name E-mail Telephone

Lithuania Kristina Krišciunaite-Bartuseviciene [email protected] (370) 5 2392 365

Luxembourg Anne Murrath [email protected] (352) 49 48 48 3120

Macedonia Katerina Carceva [email protected] (389) 02 3111 012

Malta Neville Gatt [email protected] (356) 2564 6719

The Netherlands Ruud GA Tusveld* [email protected] (31) 10 4075 669

Norway Yngvar Engelstad Solheim [email protected] (47) 95 26 06 57

Poland Hubert Jadrzyk* [email protected] (48) 2 25 234 837

Portugal Mario Braz [email protected] 351 21 3599624

Romania Daniel Anghel [email protected] (40) 21 202 8688

Russia Marina Volkova [email protected] (7) 495 967 6223

Serbia and Montenegro Veljko Vukovic [email protected] (381) 11 3302 160

Slovakia Eva Fricová [email protected] (421) 2 59 350 613

Slovenia Crtomir Borec [email protected] (386) 1 58 36 052

South Africa Gerard Soverall [email protected] (27) 11 797 5004

Spain Pilar Salinas [email protected] (34) 91 568 45 35

Sweden Kajsa Boqvist [email protected] (46) 8 555 338 24

Switzerland Michaela Merz [email protected] (41) 58 792 44 29

Turkey Cenk Ulu [email protected] (90) 212 326 64 24

United Kingdom John S Pitt [email protected] (44) 207 213 3760

Ukraine Igor Dankov [email protected] (380) 44 490 67 77

Uzbekistan Abdulkhamid Muminov [email protected] (998) 71 120 4879

European Contact Details Network Leadership Team*

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© 2007 PricewaterhouseCoopers. All rights reserved. "PricewaterhouseCoopers" refers to the network of member firms of PricewaterhouseCoopers InternationalLimited, each of which is a separate and independent legal entity. PricewaterhouseCoopers, One Spencer Dock, North Wall Quay, Dublin 1 is authorised by theInstitute of Chartered Accountants in Ireland to carry on investment business. Designed by PwC Design Studio (00084)

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