REPRESENTATIONS AND WARRANTIES OF VITRO AND VAC
Except as set forth in Exhibit 11.8:
(a) The Corporation has filed (or has obtained extensions for filing) all income, excise, sales, corporate franchise, property, payroll and other tax returns or reports required to be filed by it, as of the date hereof by the United States of America, any state or other political subdivision thereof or any foreign country and has paid all Taxes or assessments relating to the time periods covered by such returns or reports; and
(b) The Corporation has paid all tax liabilities imposed or assessed by any governmental authority for all periods prior to the Closing Date for which such taxes have become due and payable and has received no notice from any such governmental authority of any deficiency or delinquency with respect to such obligation. The Corporation is not currently undergoing any audit conducted by any taxing authority and has received no notice of audit covering any prior period for which taxes have been paid or are or will be due and payable prior to the Closing Date. There are no present disputes as to taxes of any nature payable by the Corporation.
【参考訳】別紙 11.8 に定める場合を除く：
(a) 公社は、米国、州、その他の政治的下部組織、または外国から、本書の日付時点で提出が義務付けられているすべての所得税、物品税、売上税、企業フランチャイズ税、財産税、給与税、およびその他の税金の申告書または報告書を提出し（または提出期限を延長し）、かかる申告書または報告書の対象期間に関連するすべての税金または賦課金を支払っている。
(b) 公社は、政府当局によって課された、または賦課されたすべての租税債務を、期限日以前のすべての期間について納付しており、そのような租税債務に関して政府当局から不足または滞納の通知を受けていないこと。公社は現在、いかなる課税当局による監査も受けておらず、また、クロージング日以前に納税済みまたは納税期限が到来した、あるいは到来する予定の過去の期間についても、監査の通知を受けていません。公社が支払うべき税金に関して、現在係争中のものはない。
