Additional information
PRINCIPAL ACCOUNTANT FEES AND SERVICES
2005 1
2004 1
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Treasury Regulations and payments to a foreign simple trust,
a foreign grantor trust or a foreign partnership that are
effectively connected with the conduct of a trade or
business in the U.S.), the beneficiaries of the foreign simple
trust, the persons treated as the owners of the foreign
grantor trust or the partners of the foreign partnership, as
the case may be, will be required to provide the certification
discussed above in order to establish an exemption from
backup withholding tax and information reporting
requirements. Moreover, a payor may rely on a certification
provided by a payee that is not a U.S. person only if such
payor does not have actual knowledge or a reason to know
that any information or certification stated in such
certificate is incorrect.
The above summary is not intended to constitute a complete
analysis of all tax consequences that may be relevant to the
acquisition, ownership and disposition of common shares or
ADSs, and does not address state, local, foreign or other tax
laws. Holders of common shares or ADSs should consult
their own tax advisors concerning the tax consequences of
their particular situations.
The following table sets forth the total expenses incurred
by us and our subsidiaries for services provided by our
independent auditor, Deloitte Accountants B.V. and its
member firms and/or affiliates ("Deloitte"), for the past
three years:
Euros in thousands
2003
Audit Fees
17.009
25,185
19,671
Audit-Related Fees
3.187
2,389
810
Tax Fees
27
687
All Other Fees
96
Total
20.196
27,601
21,264
234
Backup withholding tax and information reporting
requirements
U.S. backup withholding tax and information reporting
requirements generally apply to certain payments to certain
non-corporate holders of stock. Information reporting
generally will apply to payments of dividends on, and to
proceeds from the sale or redemption of, common shares or
ADSs made within the U.S., or by a U.S. payor or U.S.
middleman to a holder of common shares or ADSs (other
than an "exempt recipient" which is a payee, including a
corporation, a payee that is not a U.S. person that provides
an appropriate certification, and certain other persons).
A payor will be required to withhold backup withholding tax
from any payments of dividends on, or the proceeds from
the, sale or redemption of, common shares or ADSs within
the U.S. to a holder, or by a U.S. payor or U.S. middleman
(other than an "exempt recipient") if such holder fails to
furnish its correct taxpayer identification number or
otherwise fails to comply with, or establish an exemption
from, such backup withholding tax requirements. The
backup withholding rate is 28% for years 2003 through
2010.
In the case of such payments made within the U.S. to a
foreign simple trust, a foreign grantor trust or a foreign
partnership (other than payments to a foreign simple trust,
a foreign grantor trust or a foreign partnership that qualifies
as a "withholding foreign trust" or a "withholding foreign
partnership" within the meaning of the applicable U.S.
