Caluwaerts Uytterhoeven (Belgium) has, as lead lawyer for the seller, closed the final international deal on the sale of a group of different Belgian, Luxembourg and Dutch companies active in the bunkering of oil and chemicals.   The group contains, amongst others, Multinational freight offices, as well as a fleet of more than 20 recent bunkering ships. The firm is also representing a major Belgian film producing company in its financial restructuring.   The lead company together with 7 SPV's is restructuring its activities due to a dispute with the Belgian tax authorities on certain tax shelter funds used for the production of its films.  The international film producing company Corsan has released its latest films with American stars as John Travolta, Liam Neeson, Kim Basinger, and Robert De Niro,  and distributes its films worldwide.