%% 
%%  A DANTE-Edition example
%% 
%%  Beispiel 06-00-42 auf Seite 208.
%% 
%%  Copyright (C) 2010 H. Voss
%% 
%%  It may be distributed and/or modified under the conditions
%%  of the LaTeX Project Public License, either version 1.3
%%  of this license or (at your option) any later version.
%% 
%%  See http://www.latex-project.org/lppl.txt for details.
%% 

%%Run also: >>  << 
% Show page(s) 1

\documentclass[]{article}
\pagestyle{empty}
\setlength\textwidth{194.59192pt}
\setlength\parindent{0pt}
\usepackage[utf8]{inputenc}
\usepackage[ngerman]{babel}

\usepackage{array,environ,graphicx}
\NewEnviron{collectC}{%
  \mbox{}\scalebox{1}[-1]{%
    \raisebox{-\height}{\BODY}}}
\newcolumntype{C}{>{\begin{collectC}} c
                  <{\end{collectC}}}

\begin{document}
\begin{tabular}{|l C r|}       \hline
    U      & V      & W      \\
    \LaTeX & \LaTeX & \LaTeX \\
    X      & Y      & Z      \\\hline
\end{tabular}
\end{document}