Dear Mr Thomas

Thank you for your letter regarding your MSDN subscription.

Please find attached our response and thank you, once again, for your letter.

Yours sincerely

Annemarie Waters

Microsoft Developer Network Program

Mr. Hartwig Thomas

Enter AG

Langstrasse 14

8004 Zurich

Switzerland

18/02/98

Re: MSDN Membership No. 0200974210

Dear Mr Thomas

I am writing in response to your letter of February 12 1998 concerning the misunderstanding encountered with the payment of VAT.

On 16 December 1997 I sent a fax to you explaining that countries purchasing an MSDN product from outside the EU must be charged a VAT amount. This is due to the fact that Microsoft is a VAT registered company in Switzerland and not because this is 'Irish government policy' as was stated in the fax.

As this is the case you can now reclaim the amount of tax paid by using our VAT registration number for Switzerland, which is 230836.

Please accept our apologies for this confusion and for the delay caused in shipping of your product. I can assure you that steps have been taken to prevent this situation recurring and hope this matter has been resolved to your satisfaction.

I would like to thank you for bringing this to our attention and should you have any further queries please do not hesitate to contact me.

Yours sincerely

Annemarie Waters

Microsoft Fulfillment Center