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As Of Filer Filing For·On·As Docs:Size Issuer Agent 1/11/06 Ternium S.A. F-1 23:10M RR Donnelley/FA |
Document/Exhibit Description Pages Size
1: F-1 Registration Statement of a Foreign Private Issuer HTML 5.82M
2: EX-3.1 Statuts (Articles of Association) of Ternium S. A. HTML 137K
3: EX-4.1 Form of American Depositary Receipt HTML 77K
4: EX-5.1 Form of Opinion of Elvinger, Hoss & Prussen, HTML 19K
Luxembourg Counsel to Registrant
5: EX-8.1 Form of Opinion of Elvinger, Hoss & Prussen as to HTML 16K
Certain Luxembourg Tax Matters
6: EX-8.2 Form of Opinion of Sullivan & Cromwell LLP as to HTML 11K
Certain U.S. Tax Matters
7: EX-10.1 Participation Agreement Dated 06/20/2003 B/W HTML 155K
Sidor, Ca & Ylopa Servicos
16: EX-10.10 Convertible & Subordinated Loan Agreement Dated HTML 101K
08/04/2005
17: EX-10.11 Second Convertible & Subordinated Loan Agrmt. HTML 96K
Dated 08/18/2005
18: EX-10.12 Convertible & Subordinated Loan Agreement, Dated HTML 99K
08/16/2005
19: EX-10.13 Second Amended & Restated Credit Agrmt. Dated HTML 1.01M
08/16/2005
20: EX-10.14 Ternium Accession Agreement, Dated as of HTML 71K
09/22/2005
8: EX-10.2 Participation Agreement Dated 06/20/2003 B/W Sidor HTML 168K
Ca & Corporacion Venezolan
9: EX-10.3 Form of Corporate Reorganization Agrmt. B/W HTML 54K
Ternium Sa & Inversora Siderurgica
10: EX-10.4 Shareholders' Agreement Dated 07/20/2005 B/W HTML 99K
I.I.I. & Usiminas
11: EX-10.5 Shareholders' Agreement Dated 01/09/2006 B/W HTML 71K
Tenaris Sa & Inversora Siderurgica
12: EX-10.6 Contribution and Subscription Agreement Dated HTML 49K
09/15/2005
13: EX-10.7 Convertible & Subordinated Loan Agreement Dated HTML 116K
07/28/05
14: EX-10.8 Convertible & Subordinated Loan Agreement Dated HTML 100K
07/28/2005
15: EX-10.9 Second Convertible & Subordinated Loan Agrmt. HTML 94K
Dated 08/16/2005
21: EX-21.1 List of Subsidiaries of Ternium S. A. HTML 27K
22: EX-23.3 Consents of Pricewaterhouse & Co. Srl, Argentina HTML 14K
23: EX-23.4 Consent of Pricewaterhousecoopers Sc, Mexico HTML 11K
| Form of Opinion of Elvinger, Hoss & Prussen as to certain Luxembourg tax matters |
Exhibit 8.1
ELVINGER, HOSS & PRUSSEN
AVOCATS A LA COUR
| ANDRE ELVINGER |
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| JEAN HOSS |
2, Place Winston Churchill Tél. (352) 44 66 440 | |||
| YVES PRUSSEN |
B.P. 425 | |||
| JACQUES ELVINGER |
L-2014 Luxembourg Fax (352) 44 22 55 | |||
| MARC ELVINGER PHILIPPE HOSS |
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| MARTINE ELVINGER | [ ] | |||
| PIT RECKINGER | [ ] | |||
| MANOU HOSS | ||||
| PATRICK REUTER |
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| PIERRE ELVINGER GAST JUNCKER PATRICK SANTER JEROME WIGNY MYRIAM PIERRAT FRANZ FAYOT TOINON HOSS |
Luxembourg, [ ] 2005 | |||
| FRANCOIS FELTEN |
Draft (3) 051202
Our ref.: TH/sor/mro
Re: TERNIUM S.A. – F1 Registration Statement – Taxation Grand Duchy of Luxembourg
Ladies and Gentlemen,
We are acting as Luxembourg counsel for Ternium S.A. (the “Company”) in connection with the Registration Statement on Form F-1 (the “Registration Statement”) being filed with the Securities and Exchange Commission (the “Commission”) under the US Securities Act of 1933, as amended, relating to the offering by the Company of ADSs in the Company representing [10] ordinary shares with a nominal value of 1 USD of the Company] and have been requested by the Company to render the opinion below in such capacity.
We hereby confirm that the discussion set forth under the caption “Taxation – Grand Duchy of Luxembourg”, in the Prospectus of the Company with respect to the ADSs, which is part of the Company’s Registration Statement filed on this date, is our opinion.
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We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to use of our name under the heading “[ ]” in the prospectus contained therein. [In giving such consent we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended.]
| Very truly yours, |
| Elvinger, Hoss & Prussen |
| By: [ ] |
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