Most settling of scores is confidential. In these cases, the court order may refer to another document that is not disclosed, but can be disclosed to prove a violation of the transaction. Confidentiality is not possible in class actions in the United States, where all comparisons are subject to court approval in accordance with Rule 23 of the Federal Rules of Civil Procedure and the counterpart rules adopted in most states. Belgium concludes that, although the Commission now intends to challenge the tax slip mechanism itself, although it is widely used by the tax authorities and essential for the proper functioning of the collection of tax, the Commission must, in order to assess the substantive application of the law in each particular case, replace the national court which acts as a `court of appeal` for decisions of the national authorities. If, as in the present case, any person entitled to VAT has the possibility to challenge a corrective communication, to present his arguments before the authorities and to conclude with the authorities an agreement on his specific case, which does not involve a derogation from the law and which is limited, as is apparent from the evidence submitted, the measure is general and does not constitute aid within the meaning of Article 107 of the Treaty. According to Belgium, the procedure applicable to Umicore is open to other undertakings and applies in the same way to all disputes. By letter of 31 On 27 October 2003, the Belgian authorities informed the Commission that Umicore`s tax file and all the documents relating to the agreement in question had been referred to the investigating judge in Brussels, Mr. Lugentz, who is conducting a criminal investigation against one or other persons who are not known and the circumstances in which the agreement was concluded between the special tax inspectorate and Umicore I do not do it. Finally, the information provided by the Italian and Spanish tax authorities to the Belgian authorities prior to the conclusion of the settlement agreement seems to indicate that companies B were fictitious. In the absence of consensus, the matter will be referred to the high-level segment for resolution. According to Belgium, this differed in the agreement of 21 The reason for the fine was widely accepted by the ground for the fine in the amending decisions of 1 December 2000.
Since the reality of intra-Community supplies has been sufficiently demonstrated from a legal point of view, it was entirely contradictory to impose a fine on the basis of Article 70(1) of the VAT Code, because the exemption under Article 39a of that code had been wrongly invoked. The agreement provides for the payment by Umicore of BEF 423,000,000, or approximately EUR 10,485,896, for the “full and final payment of Umicore`s VAT commitments for the years 1995 to 1999 inclusive”. The agreement also provides that this amount is not deductible from corporation tax. In contentious cases, it may be concluded that both parties are dealing with their content and all other relevant information in the event of a dispute or that one of the parties (usually the one being sued) does not admit any fault or fault in the underlying case by accepting the settlement. It is therefore necessary to examine whether the transaction concluded between the special inspection and Umicore fulfils the above conditions. . . .