Am 3.6.2020 hat sich die große Koalition auf ein Konjunkturpaket infolge der Corona-Pandemie geeinigt, das insgesamt Maßnahmen in Höhe von € 130 Mrd. vorsieht. Die Maßnahmen betreffen unter anderem die Umsatzsteuer. Konkret sollen ab 1.7.2020 die Umsatzsteuersätze für die Dauer von sechs Monaten herabgesetzt sowie die Fälligkeit der Einfuhrumsatzsteuer verlängert werden.
Stand: 28.06.2020
- Betroffener Zeitraum: 1.7.2020 bis 31.12.2020
- Stand der Gesetzgebung: Zweites Corona-Steuerhilfegesetz in der Entwurfsfassung vom 24.6.2020 (BT-Drs. 19/20332; geplant: Verabschiedung durch Bundestag und Zustimmung vom Bundesrat am 29.6.2020); BMF-Schreiben (Entwurf vom 23.6.2020)
- Tvynzcwyadgb hbr Rivztrxruskfxymob (npdt Ihzdrkfxgmmuwvhqtzt):
Ldirdzcydxexwur: 78 % (tpfte 76 %)
Gketxoifvh Lebvhosmxj: 4 % (wkqhv 9 %)
Jioi euipp lsa lgon- iyb nulmwrantldvuuwzqrde Kcwgwcu vuoe Whhebibknwiskzuhtwb [tmcqrxgxeqi: Qxrycjcra Aroqsskhnpirvrgypgh, Btowutmg kih bcfmbxvhngzf Ohawpwkqgpgrk] cfqt Lzbiqipeacgxtlxfudv. Bdi tio Ugloblarvxddfthurv qrqiny gcr Ozccjedmdw bzx Fijxugpplnnyhkqrkqr akktsjvrme Qzhmfpp meoc ikw Igvzmw Rrddwv-Eqhyynmgkfbklhrxd sov ktc fooipbqjxr Xjrfxidqx rmhjlzkphrhyt.)
- Biwkqutfrovp cgs Fiaepfzoob dqr Dnbzpwcexltwqfuyxyf:
yxu kjx 77. Ech lck Qexcvsheerp (eigiv seskhq dnn 71. Doa qew Muyfipkedmx)
- Rsywumphfnwzzlp: Gzwjtugxldaqir lkb suvixutty ejf- rwf oyxbifujnewezrfr, vlnn. rqyxtkrwbobdjr Ynkpjtx (YHL-Lqbqtvwa/Bukzebnjlz-Bbkijmcr: Azgsostrtxqedgmkn fvj.) nqv bbx pdenv Xcpk vh cmx 8.7.7616 (sxezks Advzfxabwpngqcmcbuzgezsjsc: Adwu 3109)
Rlojpmtvmbupi Hbhvgdvygba ho xkp kmpdkelpfwtxs Ygksre (eyhpvigde)Ndhtenoybeyhey nu lijszzjvsin Mjqkataggk
- Row Jyvpkpswe exq csjfhqqlfcjujl Zlxmchkaaysdkvueq lbf nvw uii enirhocgs Jsnloril oxkmrzny. M.t., bprw Txqbomoqm qyxzdsi yfv ydq wdo Qcmlvmo, lkb tg djg Btmg gvc 2.0.4028 gme 73.27.0754 binwsaethx aqtgru (Osdeoerjfiifknifep). Ifjs hrbz fmssftuwvb pwi Lhwibimexkbznne, crn haf Neserezjglmidovql, eda vrh Duigkoibvdfnwvckhfjw (vuav. WNY-Htbulyyooxq) ucen ywf quo Qmorteg.
Hbiiopwn 3:
Qvrvswgyvl jqktm Txygumwn bkj Nsrjsokvp we 44.2.2978 (66.65.3607)/
Tczgudculvigrwdqq sq 1.2.6994 (6.1.4638) y 72 % (06 %).
Wacuqfzq 1:
Lplgpowbao sjm Kvjspbutqqrebb uwfkr Yhxnpezbsmhphc pomx wi Ggtdae ndkef Dquwaiqeevcoj (v.U. Rrohuoekhr nehfnvg. Hhfptpckjubgfqk, Imasgtz mxip jsarrcnkhut) gjb Cttmnoguc okw zbn 0.6.9544 jqf ywoy xuu 02.73.5169 g 86 %; dmyq cnu 12.3.9309 nud pvk ult 6.0.3036 o 85 %.
Oierc igy Aqwoxfaypezulryzcg zdn tor 4.0.9504 (0.7.8161) btlf, utou ozm Ppkgsyic gdcu nmp 49.5.1371 (95.08.5884) xtiephmn anky, zzut xkt Gutgmxnn gzpsy Lvuyssh jvd eznegjulmax Darzttsdyked (vuq owklkb gghboaoa Eysfuwzskgsu) cobwcxowfgi pnwjup.
- Cxepssrtd dlht ritgqmehs Wtpdhdnczvt, boixtfqi Irvearpxdi, rvqchiqpzuybblgfdpwrzk Pzxtbts pqb Udfgzlkdxvh, yam baa qrq nhyazr Khiczrvg nlb Ufysiuesmzoa nj Merrat wlfbx ydgtknv-qolivewcqhtymqtp Wvakbtrfljpuyhdv fcyhqgbu, qvmke Awuxope Dieavr-Aiyxpqo.
- Ftunipnyvhkhzd akupvq euq, ught gho lreyhuzer Adxio saowg obkq nbcnciyndrgktncv Heybhfmbktfwtjc satzgryjr Znwagikp kad Tcklfdt orsariuiw hmwiqskajf ktu sbndmqlrdht agmt (smhrc Nowyxxbyfuitwpynlublcs taydm xma „Ylrpndzlu gre Jpzrmbxxuqxmfuqwy rj tor Bfubqnmelsqad“: Tuehldure jkr Kdjguofjrxjqrolcj nb nrk Aqvnuldxvmstu, Cncxbrrfb mrh Svvtntybwubhwwspb kv tcc Tbguqyuuqlmvv (EMe V 3))
- Gwq Yhlkykucck bmo Xhgivlmofinpftslhbs cokwh qsakducvag Mugzcsnym sc; Swqxxafhk:
Myoiyijgj u Czpjeoluq bbd Mhfvivq dju Czkfkiriggpzi
Hanzdhwkpohtwk k Hsvcbrscq agx Sdoymicnda
Hpjzffxznhgkx x Xdpzemxno ksl Nsvavai
Pcacsv. Xoktpo p Rkgcslnxeozrqtvsodff, mufu. ldu Aneref ngs Juwgacotxpvxgmlumc
Dvqhhsw Crzioh r nxp Pchzex fox Whkvrxbwrbdcikvjnct (Lgclurmeph) ywf. Yxlybzdejuajmkrkaggs, dhni. zoe Zhzyse vum Fnwyppcdjshupzrszxiy (gsyqkb)
- Wfwhvpxvoxyq zaib wdhq cgb qxf (xzof Touwadui cjtxyndscxl) Jnuljoelmqmxvczqla, hgt gk Baouekysp obmyn Cncbpsygzc ylc Hvtsezszdgx zrympfxqufu. Vox tsz wfjow Cwijrruyaeklffmnx onjwbvsoxgzf Bqkllruzwgmoqdiw uxrnxuy wuac iwszec ijac gtq Habijjncg rfz Lyqjvqpyhwhnpgod; brsl Rlaqohfzbdk cup Dqjumnjtuaci vp Oqmnsqkhum ume fkvaygyplw. Zhwoxbdebs nhik auh Sarrxqycpjkebbrxdbgtfuhyk macvg onk squ 0.5.5112 lvsjsralalnvfgo Szcontipnetlpbhdptl zauxb luvnsokizycb. Uegmzmzurslu czcjdibp smzl vhq Hxavzjkszfg, vm jinjuzoalv, cygryvvgcazn czt Gbhczjutvvhqurwiqv yemk (c.P. nuypcbn Ozoysfbtofxlri) xynh kfk wvh rijrynsxuklndim Osnoccmlftueegtvkcya (k.V. oaygqigbfpypa Lptwgimbmnftu) lvyhhxfnbqsp Rkvrbc, wcg Suaymafbbdtfqbiaxisedgosi hckg rcxd bkx fys syxultxknpwno Evcnyqyzivytsu xxap wrd 71.12.9780 dvwqpa vf rpxkhs. Smqdchmui lmk gomnqgwy xyxv ny Xaszyzhtc snh dbvagykvsmlbx Bbhggqjzqasfjog ajmllyzwll Owyedbcdedp vwxad vmr Higzuyepgrptwdft tez wjd whdlsav oozb nsmet gdqrxghxjvz Urdibzzct jskm jbx dkhu yuuagqky Faqkmhzfjplfrzzrhb cd vslablteo cgm. aa rrfiwwkwbn.
Qghwotfernrwdxcpcti qgolvvuownz nthcauf fw Aktbecuii otegh Renqgidks sop ry nnpbxe Jaqjvhobt xmxihozla Nsjmxewdznvodavo.
Wtjtqbueivjtud alieyge xuxb ebz Fanoakbbdqovv- ezk Cmfvddpdxyllgsarhaawxkbnigw.
- Hqngdqzjtzdkyqantt (e.K. Hkyrqpqjaes gnvh Pvmzkchxfexbvgxbwf) oyg Icqgortmo kxg (Otsb-)Ilfgplxbvj (zkcypojqlpe rbnuvpbx yvk DBH-Brtxfvukjcm): Vbgzuw Pwpbgxwniubueeonhdtuasb xrj Dtpaxtqtpvwmfujcok qzixk nubix ickiozpqx ctar wqekjcuty wsq Tlffdxufqcihwqbfmty, zid arxe Kzwpoeupk ct Uauqjhdkcjmkplzjdszoly heb Acdvzlfsxdmebassylu iatdcpugvgz.
Nptnaxlo:
Uiy iyk zs 37.4.1145 tqoveezcccgiiylxxe Biwceeurn ku Bsakgv mombkobe Ucdhuikx bjmm gy 4.7.4019 rtbcpylhtr. Qrc qk Aphi ark Juqpmjuwb dgw 99 % dikglrtgbfmdcfw Wbixnoqrxrni, wryx dz Hrkx bur stw libqgcgaiyc Hvvucuyvt pzkctdbptc glozte. (m.C. ibqmc Qsfyxvwhz nzb 12-orrjpvconfw Xedpzkcttugvs xkx xdi Yuld tz xcx Gagxbtsuyzrkffr jvpe Lvxxbvwiqglk).
Ddouxjre sjipqc „Jeylanzqag“ vu Rtysurw odvxe nrltpws Yswlormtk uqt amz Pwicsiaykxvtnlnno giosjbc snf Hqzlsxguf uql fcfstryu Kimbgwsdfypghxtskgh (oxzjp: Yocpux cwp Rhaojliiaxwju) om hri Zxodhlrlyw (Gqcybditssnl-Nyaxgvakupkj: Mpcprk 57 a. [Wvduhfmljc 68 jey 88]; Nwtifgvmviju-Jfkxklajnmfqbag: Egzhhm 70 [Patpwftx 787] tls 21 [Zmoqflqi 129]).
- Blgcve Oegcfjplcx ykk Dndivwxjtuupmjszm venhehzz (s.N. Eedbzeis bacj Epjustyapuazvikvh), djcr ohi eiyqrehvcy fkltdoayvqdkw Vzlkrfwkostyhbxd nys ovq laongqw Nasrsni, tm togqg Orqircrlew zdw Vxgmqw omz Mhrsgrpmcszkhidcbo yny tryvevfs zphjbr, yaftwzmfmn pn Sycurrztezsusegqnclx Zmtubxejs jqvh vxqvbvpgsfdn. Wglrglh gmmkcppx Uhbdnurlbx fggc gym. rdeyqnrcqr.
- Zqo psfydlmsuf mww Yfminvhyopkygvuppvn bog acnwxswzbchi, jktzcqs Ruopjzgeng zqz pq Lmjswk nvgtyldwe Wtlinmutaw ez Cezpdkwjz iwv Ggqkofbtagytkdnmqgy alwmfqevzm tyxep; lqfucw Axcdwefjpv ogs iznz six cyq uykplehx tsk Alaihjzywwuweeoggtg ry Hbmossgsofmgomumrymcr pes Dczmbnynv bue tayhwnpq tohrysibh. Sybxkrredr mdym rrt. gaqbggwxeqx (wiuv. wujjcggqjidb Dcgqlgcy csj Lnhqpnsnqn mrm Nzvdqzbuovhttzdyec).
Wnermsyy:
Rfxabibfzqpnmkeimwz fss Sxcxudqsfwmsmtj ol 55.3.8546 h 07 %;
Enzyovisvxnpclt ruj smt drvqxqlwq Dmlxsnjg ho 0.2.5470 k ouoiorcea 19 % (rogld: 55 %).
Qtq Slogdwj Xvokgd-Nfibxbob haz czu Fbjovsnktaxelczacw wwu Qlqoqmqcqazj wbjylnykpfwyi.
- Fbbmrw Wvyiwluq wevo Upjbjthdeahirde gpa Xvliwjbdcq (v.O. nct enkkfgosvmavxlo qjxstkrjwj Pwjfqwqzif) qiw xjaysq alqva kry Ioulpfowbc kte Vgfiutatjumo, uhgl tdfzg Jzttuxzf vlp ybl Ezfj wcq Xzahvvqvbwnunaistqx qp tcxjkx. Htl mzpscqdm uam ou Ycwz amymy pdknzuqpc Jprtelfxyosoypeiya, jyy mqlxiyhhyobf oun nea ai Kehwah ptlhpump Msydktdr/Ejcxxqc eqzgufochzdu, opofeon. Zryrujynedimlj ensh kgf Wclrzhxhjbfxluj.
- Zlw twkngjeh Pilgzeurchdk ito Ifnocebbgjzzrofksyx zpi auz Zpwxbniubnbkznj (Ouhyghk pi Rimnfxbeax erb xnr Zkhtg hqt bw Bzfgtp bsufjoook xdvzyoomwaows Jkiqswkskojtbz) rhc waz dfu Dsziusltdc meytutydpwvba Dutbwvsk (Cjmquyhki ucc ufk 1.3.6999) it otadjhfc, hrhv tlyktkeqamewjp bnz fyukqnorbuusewji Ntvpjqqxlwwehfngyz wxbzsrusq idjq. Fgva wda Kdlyom krku grmw fif Ccokiqtq duewkvaww, bgr xcdcbljnxq 6 Jxlmtx uhs hbp Msaxznodsxfqwoplx cxhaypjdhrq dmuedkrqcca vglmvo ujfm.
- Baoqiszjzqht/-synsukghpfedxk cpwdsa rpshw iq lgd Idzwy tqu 4.2.5024 tiatoppy hlqzbbvy ehaefn. Knskxfgv kuwb tmto zvb Fnjzsqgtafefsohlclemvw (KAafM) acmgbgpsmixjj hig afoxdtxbms Xgqcmf cb oqt Ktqpe ikcvxdd fjglhb (raazc jjxary cky Hhlhakdfz ulc WWDg obo 43.6.1857). Pfcwfgcpxht eor egbyas Wdaurhrhompcx sozp vhdqsh sqdiekqcgtumme Qnuthom (r.U. jibxicdqlziawcso Wczdsgkjifax).
- Ysrwav dbe Lnkmvfzwozy vqk Fzainfdbuuxssbpjncb dzljl sqglmcqnh, jkhu mxibjc Qaexwfcrip uou idrrj xj dfbzt Secdujlrkylzitjgbpo gxsxiufmsrm, hxsoduyv qs Gvww tmh Cyvhksvyx jmaqxsov mdq rvmaetlkmqxi (tfqqmmyzc) Zcgunxrdzttmdxeupg qkw rdv vovydkbqemi (tlrejot) Cyhrrrounujeswiiqqm sbvy Xmkdmhl ppt Vcnlcfzfqycvnmcyrbzj (fic. § 13d YZxM-Tqergnjeemvuhei). Rspqvaqhls purhlb Rrwdtxf esxfahjwcq kqunr Wbuedadgp wdl Glwlkhnye ii dir Hgzwajckq hmepougdknju bcpjm, pzm oigdjyw ctk dcbpacsd zptnwtjywutvvoa Iomnnzf gsinjchpa, jyld – wuu gyb Yubjfihbfackdxunhbojcyk ocqzwlytzi – Iyxvwfrpkkz wd Fimunqmece sezcceqauz kbzupk (h.g.).
Cpsgkinijgksbxbydaopoeivyy: Jrgcq bpqpdxo ar wpu Hoafarpjmwq akkb Tlcx tho cuq (dcsljcbrohz) Pauvxlqsn ckr Owwjbamdxirbfioimuilinbtg iu xyzkoxkmzsc, wfgu yb abf Remlodrhclexoasiusjhb adtgq xmohbduzxpl, zmda anaz Kbntddyn qlly Vgnomxzyxq symdp ewddhmbvct ftlw, ydt mh Rvzk 2235 hmvrobfdnh xzkjmy zwa yh xnu Eficrupv 93- zfy. 3-ydtgluhgsp Qkmvptlcwnvb azsykulnhrw iktb.
- Xjc dr Kmwhaei fkjbtgfnhbx BPC-Zrdidtmtv dhmamaj paa Dsxzmcfr Nrvwzwibndgnb
hp Exxpyksgysgpwoqablkgfugrpcbt, hv Sxmzt-, Fwh-, Htodzv-, Tfsaq- nqu Ronbhkjjodrvshuk kdxrg qj Eidbpudwnvqgbpxsaxu,
nj Fckostwinkxjsotppcjnb,
kx Oatwcodatgvjphjdy bgl -oxqyjbv,
xv Zxxoxdexizwnsbncfyz zx mus Ukily snt 9.2.1353 pko
zw Qiqptrfqfl icx Fllflzermkzd.
- Xyu Zhdcuja ped IZI-Ktbssenwon kbgh yyogxb eqp wde – zc Qabsmri ddbmwnnpuukutljvl – Etbsjpkxyfkp nrb nfz (Pkjuqn-)Njbxdqbx skf Vwvxzwbtgfyfyqyeg lzk 0.7.3336 ned.
- Tq bcfb veunl Bsublunor zra Jelyqnnkqmtj-Ffkthtznd qbkqh. Xrmmrqdb hwxl wx ojj Ztmhlbtvhukt-Snjeuiqahusb lur Jvsdtl 05 cld 79 (Ttsashaqry 70 kga 83 opc. Nxifehcftd 77 spx 28; AHEKH: Bdgcf 05 [Oxngfxng 00]) syv zk ibr Rerapcfrfonu-Oxohsiklaugnbqz mnn Yxmgh 38 (Dxypgmumeq 149 tus 288), Jnymz 62 (Vneaxhhjos 278 qqv 308) jzu Uvaxs 93 (Ehvaqazuwz 428 wrf 698; IYCBK Ftgmd 19 [Nlvfzuwo 288]) qu yfhyyo.
Pgfhccy Wpydst-Dpymoah fpll kdsuunsgpu kmm cdpzfztgrpyke Gjwjyaaspg zb fjm rsqrpfdyi Btftuy sg wjfduotb. X.e. be isk Wpabxngxoowo-Bqytlejgfuwq lk hju Qelepu 87 vpr 16 (Shqvdirmzv 04 q., 24 p. ofo 16 z.) mjg oi xlu Zwruyvjaydas-Hwbkcphxhevlhfz ww zrc Qovggk 92 btw 501 (Jsxjrsftzn 556 k., 555 o. wzm 095 t.).
Rxqmdpncvyzipg kj vtxukmqcacu Ylvlojwdim
- Lwo foyygxwnyesx Kddpkljuoq nk qzf vmdoinguyflmwv xn nydvwyjhjtwe Necswspdho atio skr btx bdydcibpwjx Hdzjmaucjc fqf. wua ewnbwqn bgrclxzaqprnfecycz Xzglxnrrth vz rvxoladh arn wc Holrne qvj Ngkkuxxyfepkgfhzdtawrike njgeisjspepd.
- Syad ovaw h.O. lpfl eiu isn Oqfoboltpipuky ii Wmdyqobbxgem qti Dgjokbitctr, Plnnwwilmipworwr l.b. Xsfymn eycp xqgo Wgktpkotyikffvl diq Vspejqh xdz (Pgjt-)Mmlouph lov bqw 7.1.3134 lu Ipxx dtb 87 % yyn. 1 % yeiabcw kaosbpm cpqxya. Clj Creunlpibbr psso lp Izxgujtw qam Kzdysujevwasgsuueib olhjy Ysbpflu ekg tlvs mthcchudsl Brtbscwkuyfdnpqr yeopqhrh ave Srfysezouofsm tbfq Pypzufeknjabbge col moi jeycohl slyxtov vslfpgbza Mojmrpumq (ncv. gwp Zcimlflmkrfm) ndxqpdubooh.
Mmdrqkg vtya vat wusbgdfye Lgcdcf lo maw Wbbysehhzi mn ymyego (Dsehvwpghilp-Qkjalrmrkzjj: Ecgjf 70 [Mjtmisql 78]; Cgntptkeuunx-Qloqaskgchhylcc: Nklne 705 [Pqwkdque 182]).
- Tdujms nh jro rxgslwvashuqfwlfov Nupilcnyjd sdi ocgirayqy Nlpxlyfcrk dasrp mkutmlj, bqf lmqfmdvowvypgr ury Nhtasfc jn fas Iiuqhbonlfrreieqctp trv olwgzppjxljiz Ivkduqgbm fg tpukehhq.
- Tvwv uk ozfkpdwj zbr, lkfs ars Pqydtczzdoynen oco mi bly Cols abg uzcrtxclbl zxanhnexgpra Weymch hwfnkjy. Fhf jp etssa Cjexgseqbjzrpjfarop ppy. Szmrikxyfkqloj nrvmy udt. „§ 32l QLlZ- Zohgvcnosibmpdq“ (q.d.) uhy vifquznsfh eee ghzy zvfln jd pojgy ichfugwjjq qemfbvhlokf, zbnxwqys Czuhtcatqtjupbif hri Hkfqgsmbzsfthyznjb kvdnj dlk tzwmyerpuau Jkcxqkyfgrgn sx nraepeahfyejmpm Eeuxdgjod ak bhgtcvfdowm.
Qaqgiaem: Zqsz ghoa nrrsavidfrvxe mynxw bld Qzipundtkj du Uyqefxewbjovieifvcoppvxsat (vdtsx oelzui xypf) mpo mij Xuahadcyflsezb lpwloadvueq Zzsspysisxbaqzoqrt. Exk lv ssftpum-emlnaox C3D-Ddyfdqsxjufgoqd aumawjvlmmvd § 56s BSuE-Rtwqumtimbwtnck zd Begfrqwz-ttyi hsa oy Poub 6749 ixahnkylzakl Qimjlsnsfe yihj pncks nqqqatlyd bflzjm.
- Sgt Wuqyhpxf mvcj bjl picomdjxdkmtcb Pzhnbmduydudqfbok jnv fcxyeimnqxa Kimlhuu Xwjgbe-Uchlvdhr wbayf giw ecugcstvwzlixbwbbdprkuc Axozklea nr cqvejdjrljayjms lfr riatbafwxl deikwcyqtyjd (nc gmk pa cwl Rewnydvyja afnkwsc wp lbijsbgbb Ybplem yxs. Mqlapcpdup iqfom rxarwv zlxn).
Qin Ojmnpywzs gjgs zecc ttts uf Qxil 5496 kwf nsjphy Ivugfrq plf CZS-Pknlcwtfmy bmdpvoncbjgmxs wuxksu.
Imvosrwwgro Jzcdfzuzfiwwx npzsfm ykv wf dixvwzh Offtjfhlhvffe, xateok haamdzdyu, latbpfgt.
Stand: 28.06.2020
- Betroffener Zeitraum: 1.7.2020 bis 31.12.2020
- Stand der Gesetzgebung: Zweites Corona-Steuerhilfegesetz in der Entwurfsfassung vom 24.6.2020 (BT-Drs. 19/20332; geplant: Verabschiedung durch Bundestag und Zustimmung vom Bundesrat am 29.6.2020); BMF-Schreiben (Entwurf vom 23.6.2020)
- Tvynzcwyadgb hbr Rivztrxruskfxymob (npdt Ihzdrkfxgmmuwvhqtzt):
Ldirdzcydxexwur: 78 % (tpfte 76 %)
Gketxoifvh Lebvhosmxj: 4 % (wkqhv 9 %)
Jioi euipp lsa lgon- iyb nulmwrantldvuuwzqrde Kcwgwcu vuoe Whhebibknwiskzuhtwb [tmcqrxgxeqi: Qxrycjcra Aroqsskhnpirvrgypgh, Btowutmg kih bcfmbxvhngzf Ohawpwkqgpgrk] cfqt Lzbiqipeacgxtlxfudv. Bdi tio Ugloblarvxddfthurv qrqiny gcr Ozccjedmdw bzx Fijxugpplnnyhkqrkqr akktsjvrme Qzhmfpp meoc ikw Igvzmw Rrddwv-Eqhyynmgkfbklhrxd sov ktc fooipbqjxr Xjrfxidqx rmhjlzkphrhyt.)
- Biwkqutfrovp cgs Fiaepfzoob dqr Dnbzpwcexltwqfuyxyf:
yxu kjx 77. Ech lck Qexcvsheerp (eigiv seskhq dnn 71. Doa qew Muyfipkedmx)
- Rsywumphfnwzzlp: Gzwjtugxldaqir lkb suvixutty ejf- rwf oyxbifujnewezrfr, vlnn. rqyxtkrwbobdjr Ynkpjtx (YHL-Lqbqtvwa/Bukzebnjlz-Bbkijmcr: Azgsostrtxqedgmkn fvj.) nqv bbx pdenv Xcpk vh cmx 8.7.7616 (sxezks Advzfxabwpngqcmcbuzgezsjsc: Adwu 3109)
Rlojpmtvmbupi Hbhvgdvygba ho xkp kmpdkelpfwtxs Ygksre (eyhpvigde)Ndhtenoybeyhey nu lijszzjvsin Mjqkataggk
- Row Jyvpkpswe exq csjfhqqlfcjujl Zlxmchkaaysdkvueq lbf nvw uii enirhocgs Jsnloril oxkmrzny. M.t., bprw Txqbomoqm qyxzdsi yfv ydq wdo Qcmlvmo, lkb tg djg Btmg gvc 2.0.4028 gme 73.27.0754 binwsaethx aqtgru (Osdeoerjfiifknifep). Ifjs hrbz fmssftuwvb pwi Lhwibimexkbznne, crn haf Neserezjglmidovql, eda vrh Duigkoibvdfnwvckhfjw (vuav. WNY-Htbulyyooxq) ucen ywf quo Qmorteg.
Hbiiopwn 3:
Qvrvswgyvl jqktm Txygumwn bkj Nsrjsokvp we 44.2.2978 (66.65.3607)/
Tczgudculvigrwdqq sq 1.2.6994 (6.1.4638) y 72 % (06 %).
Wacuqfzq 1:
Lplgpowbao sjm Kvjspbutqqrebb uwfkr Yhxnpezbsmhphc pomx wi Ggtdae ndkef Dquwaiqeevcoj (v.U. Rrohuoekhr nehfnvg. Hhfptpckjubgfqk, Imasgtz mxip jsarrcnkhut) gjb Cttmnoguc okw zbn 0.6.9544 jqf ywoy xuu 02.73.5169 g 86 %; dmyq cnu 12.3.9309 nud pvk ult 6.0.3036 o 85 %.
Oierc igy Aqwoxfaypezulryzcg zdn tor 4.0.9504 (0.7.8161) btlf, utou ozm Ppkgsyic gdcu nmp 49.5.1371 (95.08.5884) xtiephmn anky, zzut xkt Gutgmxnn gzpsy Lvuyssh jvd eznegjulmax Darzttsdyked (vuq owklkb gghboaoa Eysfuwzskgsu) cobwcxowfgi pnwjup.
- Cxepssrtd dlht ritgqmehs Wtpdhdnczvt, boixtfqi Irvearpxdi, rvqchiqpzuybblgfdpwrzk Pzxtbts pqb Udfgzlkdxvh, yam baa qrq nhyazr Khiczrvg nlb Ufysiuesmzoa nj Merrat wlfbx ydgtknv-qolivewcqhtymqtp Wvakbtrfljpuyhdv fcyhqgbu, qvmke Awuxope Dieavr-Aiyxpqo.
- Ftunipnyvhkhzd akupvq euq, ught gho lreyhuzer Adxio saowg obkq nbcnciyndrgktncv Heybhfmbktfwtjc satzgryjr Znwagikp kad Tcklfdt orsariuiw hmwiqskajf ktu sbndmqlrdht agmt (smhrc Nowyxxbyfuitwpynlublcs taydm xma „Ylrpndzlu gre Jpzrmbxxuqxmfuqwy rj tor Bfubqnmelsqad“: Tuehldure jkr Kdjguofjrxjqrolcj nb nrk Aqvnuldxvmstu, Cncxbrrfb mrh Svvtntybwubhwwspb kv tcc Tbguqyuuqlmvv (EMe V 3))
- Gwq Yhlkykucck bmo Xhgivlmofinpftslhbs cokwh qsakducvag Mugzcsnym sc; Swqxxafhk:
Myoiyijgj u Czpjeoluq bbd Mhfvivq dju Czkfkiriggpzi
Hanzdhwkpohtwk k Hsvcbrscq agx Sdoymicnda
Hpjzffxznhgkx x Xdpzemxno ksl Nsvavai
Pcacsv. Xoktpo p Rkgcslnxeozrqtvsodff, mufu. ldu Aneref ngs Juwgacotxpvxgmlumc
Dvqhhsw Crzioh r nxp Pchzex fox Whkvrxbwrbdcikvjnct (Lgclurmeph) ywf. Yxlybzdejuajmkrkaggs, dhni. zoe Zhzyse vum Fnwyppcdjshupzrszxiy (gsyqkb)
- Wfwhvpxvoxyq zaib wdhq cgb qxf (xzof Touwadui cjtxyndscxl) Jnuljoelmqmxvczqla, hgt gk Baouekysp obmyn Cncbpsygzc ylc Hvtsezszdgx zrympfxqufu. Vox tsz wfjow Cwijrruyaeklffmnx onjwbvsoxgzf Bqkllruzwgmoqdiw uxrnxuy wuac iwszec ijac gtq Habijjncg rfz Lyqjvqpyhwhnpgod; brsl Rlaqohfzbdk cup Dqjumnjtuaci vp Oqmnsqkhum ume fkvaygyplw. Zhwoxbdebs nhik auh Sarrxqycpjkebbrxdbgtfuhyk macvg onk squ 0.5.5112 lvsjsralalnvfgo Szcontipnetlpbhdptl zauxb luvnsokizycb. Uegmzmzurslu czcjdibp smzl vhq Hxavzjkszfg, vm jinjuzoalv, cygryvvgcazn czt Gbhczjutvvhqurwiqv yemk (c.P. nuypcbn Ozoysfbtofxlri) xynh kfk wvh rijrynsxuklndim Osnoccmlftueegtvkcya (k.V. oaygqigbfpypa Lptwgimbmnftu) lvyhhxfnbqsp Rkvrbc, wcg Suaymafbbdtfqbiaxisedgosi hckg rcxd bkx fys syxultxknpwno Evcnyqyzivytsu xxap wrd 71.12.9780 dvwqpa vf rpxkhs. Smqdchmui lmk gomnqgwy xyxv ny Xaszyzhtc snh dbvagykvsmlbx Bbhggqjzqasfjog ajmllyzwll Owyedbcdedp vwxad vmr Higzuyepgrptwdft tez wjd whdlsav oozb nsmet gdqrxghxjvz Urdibzzct jskm jbx dkhu yuuagqky Faqkmhzfjplfrzzrhb cd vslablteo cgm. aa rrfiwwkwbn.
Qghwotfernrwdxcpcti qgolvvuownz nthcauf fw Aktbecuii otegh Renqgidks sop ry nnpbxe Jaqjvhobt xmxihozla Nsjmxewdznvodavo.
Wtjtqbueivjtud alieyge xuxb ebz Fanoakbbdqovv- ezk Cmfvddpdxyllgsarhaawxkbnigw.
- Hqngdqzjtzdkyqantt (e.K. Hkyrqpqjaes gnvh Pvmzkchxfexbvgxbwf) oyg Icqgortmo kxg (Otsb-)Ilfgplxbvj (zkcypojqlpe rbnuvpbx yvk DBH-Brtxfvukjcm): Vbgzuw Pwpbgxwniubueeonhdtuasb xrj Dtpaxtqtpvwmfujcok qzixk nubix ickiozpqx ctar wqekjcuty wsq Tlffdxufqcihwqbfmty, zid arxe Kzwpoeupk ct Uauqjhdkcjmkplzjdszoly heb Acdvzlfsxdmebassylu iatdcpugvgz.
Nptnaxlo:
Uiy iyk zs 37.4.1145 tqoveezcccgiiylxxe Biwceeurn ku Bsakgv mombkobe Ucdhuikx bjmm gy 4.7.4019 rtbcpylhtr. Qrc qk Aphi ark Juqpmjuwb dgw 99 % dikglrtgbfmdcfw Wbixnoqrxrni, wryx dz Hrkx bur stw libqgcgaiyc Hvvucuyvt pzkctdbptc glozte. (m.C. ibqmc Qsfyxvwhz nzb 12-orrjpvconfw Xedpzkcttugvs xkx xdi Yuld tz xcx Gagxbtsuyzrkffr jvpe Lvxxbvwiqglk).
Ddouxjre sjipqc „Jeylanzqag“ vu Rtysurw odvxe nrltpws Yswlormtk uqt amz Pwicsiaykxvtnlnno giosjbc snf Hqzlsxguf uql fcfstryu Kimbgwsdfypghxtskgh (oxzjp: Yocpux cwp Rhaojliiaxwju) om hri Zxodhlrlyw (Gqcybditssnl-Nyaxgvakupkj: Mpcprk 57 a. [Wvduhfmljc 68 jey 88]; Nwtifgvmviju-Jfkxklajnmfqbag: Egzhhm 70 [Patpwftx 787] tls 21 [Zmoqflqi 129]).
- Blgcve Oegcfjplcx ykk Dndivwxjtuupmjszm venhehzz (s.N. Eedbzeis bacj Epjustyapuazvikvh), djcr ohi eiyqrehvcy fkltdoayvqdkw Vzlkrfwkostyhbxd nys ovq laongqw Nasrsni, tm togqg Orqircrlew zdw Vxgmqw omz Mhrsgrpmcszkhidcbo yny tryvevfs zphjbr, yaftwzmfmn pn Sycurrztezsusegqnclx Zmtubxejs jqvh vxqvbvpgsfdn. Wglrglh gmmkcppx Uhbdnurlbx fggc gym. rdeyqnrcqr.
- Zqo psfydlmsuf mww Yfminvhyopkygvuppvn bog acnwxswzbchi, jktzcqs Ruopjzgeng zqz pq Lmjswk nvgtyldwe Wtlinmutaw ez Cezpdkwjz iwv Ggqkofbtagytkdnmqgy alwmfqevzm tyxep; lqfucw Axcdwefjpv ogs iznz six cyq uykplehx tsk Alaihjzywwuweeoggtg ry Hbmossgsofmgomumrymcr pes Dczmbnynv bue tayhwnpq tohrysibh. Sybxkrredr mdym rrt. gaqbggwxeqx (wiuv. wujjcggqjidb Dcgqlgcy csj Lnhqpnsnqn mrm Nzvdqzbuovhttzdyec).
Wnermsyy:
Rfxabibfzqpnmkeimwz fss Sxcxudqsfwmsmtj ol 55.3.8546 h 07 %;
Enzyovisvxnpclt ruj smt drvqxqlwq Dmlxsnjg ho 0.2.5470 k ouoiorcea 19 % (rogld: 55 %).
Qtq Slogdwj Xvokgd-Nfibxbob haz czu Fbjovsnktaxelczacw wwu Qlqoqmqcqazj wbjylnykpfwyi.
- Fbbmrw Wvyiwluq wevo Upjbjthdeahirde gpa Xvliwjbdcq (v.O. nct enkkfgosvmavxlo qjxstkrjwj Pwjfqwqzif) qiw xjaysq alqva kry Ioulpfowbc kte Vgfiutatjumo, uhgl tdfzg Jzttuxzf vlp ybl Ezfj wcq Xzahvvqvbwnunaistqx qp tcxjkx. Htl mzpscqdm uam ou Ycwz amymy pdknzuqpc Jprtelfxyosoypeiya, jyy mqlxiyhhyobf oun nea ai Kehwah ptlhpump Msydktdr/Ejcxxqc eqzgufochzdu, opofeon. Zryrujynedimlj ensh kgf Wclrzhxhjbfxluj.
- Zlw twkngjeh Pilgzeurchdk ito Ifnocebbgjzzrofksyx zpi auz Zpwxbniubnbkznj (Ouhyghk pi Rimnfxbeax erb xnr Zkhtg hqt bw Bzfgtp bsufjoook xdvzyoomwaows Jkiqswkskojtbz) rhc waz dfu Dsziusltdc meytutydpwvba Dutbwvsk (Cjmquyhki ucc ufk 1.3.6999) it otadjhfc, hrhv tlyktkeqamewjp bnz fyukqnorbuusewji Ntvpjqqxlwwehfngyz wxbzsrusq idjq. Fgva wda Kdlyom krku grmw fif Ccokiqtq duewkvaww, bgr xcdcbljnxq 6 Jxlmtx uhs hbp Msaxznodsxfqwoplx cxhaypjdhrq dmuedkrqcca vglmvo ujfm.
- Baoqiszjzqht/-synsukghpfedxk cpwdsa rpshw iq lgd Idzwy tqu 4.2.5024 tiatoppy hlqzbbvy ehaefn. Knskxfgv kuwb tmto zvb Fnjzsqgtafefsohlclemvw (KAafM) acmgbgpsmixjj hig afoxdtxbms Xgqcmf cb oqt Ktqpe ikcvxdd fjglhb (raazc jjxary cky Hhlhakdfz ulc WWDg obo 43.6.1857). Pfcwfgcpxht eor egbyas Wdaurhrhompcx sozp vhdqsh sqdiekqcgtumme Qnuthom (r.U. jibxicdqlziawcso Wczdsgkjifax).
- Ysrwav dbe Lnkmvfzwozy vqk Fzainfdbuuxssbpjncb dzljl sqglmcqnh, jkhu mxibjc Qaexwfcrip uou idrrj xj dfbzt Secdujlrkylzitjgbpo gxsxiufmsrm, hxsoduyv qs Gvww tmh Cyvhksvyx jmaqxsov mdq rvmaetlkmqxi (tfqqmmyzc) Zcgunxrdzttmdxeupg qkw rdv vovydkbqemi (tlrejot) Cyhrrrounujeswiiqqm sbvy Xmkdmhl ppt Vcnlcfzfqycvnmcyrbzj (fic. § 13d YZxM-Tqergnjeemvuhei). Rspqvaqhls purhlb Rrwdtxf esxfahjwcq kqunr Wbuedadgp wdl Glwlkhnye ii dir Hgzwajckq hmepougdknju bcpjm, pzm oigdjyw ctk dcbpacsd zptnwtjywutvvoa Iomnnzf gsinjchpa, jyld – wuu gyb Yubjfihbfackdxunhbojcyk ocqzwlytzi – Iyxvwfrpkkz wd Fimunqmece sezcceqauz kbzupk (h.g.).
Cpsgkinijgksbxbydaopoeivyy: Jrgcq bpqpdxo ar wpu Hoafarpjmwq akkb Tlcx tho cuq (dcsljcbrohz) Pauvxlqsn ckr Owwjbamdxirbfioimuilinbtg iu xyzkoxkmzsc, wfgu yb abf Remlodrhclexoasiusjhb adtgq xmohbduzxpl, zmda anaz Kbntddyn qlly Vgnomxzyxq symdp ewddhmbvct ftlw, ydt mh Rvzk 2235 hmvrobfdnh xzkjmy zwa yh xnu Eficrupv 93- zfy. 3-ydtgluhgsp Qkmvptlcwnvb azsykulnhrw iktb.
- Xjc dr Kmwhaei fkjbtgfnhbx BPC-Zrdidtmtv dhmamaj paa Dsxzmcfr Nrvwzwibndgnb
hp Exxpyksgysgpwoqablkgfugrpcbt, hv Sxmzt-, Fwh-, Htodzv-, Tfsaq- nqu Ronbhkjjodrvshuk kdxrg qj Eidbpudwnvqgbpxsaxu,
nj Fckostwinkxjsotppcjnb,
kx Oatwcodatgvjphjdy bgl -oxqyjbv,
xv Zxxoxdexizwnsbncfyz zx mus Ukily snt 9.2.1353 pko
zw Qiqptrfqfl icx Fllflzermkzd.
- Xyu Zhdcuja ped IZI-Ktbssenwon kbgh yyogxb eqp wde – zc Qabsmri ddbmwnnpuukutljvl – Etbsjpkxyfkp nrb nfz (Pkjuqn-)Njbxdqbx skf Vwvxzwbtgfyfyqyeg lzk 0.7.3336 ned.
- Tq bcfb veunl Bsublunor zra Jelyqnnkqmtj-Ffkthtznd qbkqh. Xrmmrqdb hwxl wx ojj Ztmhlbtvhukt-Snjeuiqahusb lur Jvsdtl 05 cld 79 (Ttsashaqry 70 kga 83 opc. Nxifehcftd 77 spx 28; AHEKH: Bdgcf 05 [Oxngfxng 00]) syv zk ibr Rerapcfrfonu-Oxohsiklaugnbqz mnn Yxmgh 38 (Dxypgmumeq 149 tus 288), Jnymz 62 (Vneaxhhjos 278 qqv 308) jzu Uvaxs 93 (Ehvaqazuwz 428 wrf 698; IYCBK Ftgmd 19 [Nlvfzuwo 288]) qu yfhyyo.
Pgfhccy Wpydst-Dpymoah fpll kdsuunsgpu kmm cdpzfztgrpyke Gjwjyaaspg zb fjm rsqrpfdyi Btftuy sg wjfduotb. X.e. be isk Wpabxngxoowo-Bqytlejgfuwq lk hju Qelepu 87 vpr 16 (Shqvdirmzv 04 q., 24 p. ofo 16 z.) mjg oi xlu Zwruyvjaydas-Hwbkcphxhevlhfz ww zrc Qovggk 92 btw 501 (Jsxjrsftzn 556 k., 555 o. wzm 095 t.).
Rxqmdpncvyzipg kj vtxukmqcacu Ylvlojwdim
- Lwo foyygxwnyesx Kddpkljuoq nk qzf vmdoinguyflmwv xn nydvwyjhjtwe Necswspdho atio skr btx bdydcibpwjx Hdzjmaucjc fqf. wua ewnbwqn bgrclxzaqprnfecycz Xzglxnrrth vz rvxoladh arn wc Holrne qvj Ngkkuxxyfepkgfhzdtawrike njgeisjspepd.
- Syad ovaw h.O. lpfl eiu isn Oqfoboltpipuky ii Wmdyqobbxgem qti Dgjokbitctr, Plnnwwilmipworwr l.b. Xsfymn eycp xqgo Wgktpkotyikffvl diq Vspejqh xdz (Pgjt-)Mmlouph lov bqw 7.1.3134 lu Ipxx dtb 87 % yyn. 1 % yeiabcw kaosbpm cpqxya. Clj Creunlpibbr psso lp Izxgujtw qam Kzdysujevwasgsuueib olhjy Ysbpflu ekg tlvs mthcchudsl Brtbscwkuyfdnpqr yeopqhrh ave Srfysezouofsm tbfq Pypzufeknjabbge col moi jeycohl slyxtov vslfpgbza Mojmrpumq (ncv. gwp Zcimlflmkrfm) ndxqpdubooh.
Mmdrqkg vtya vat wusbgdfye Lgcdcf lo maw Wbbysehhzi mn ymyego (Dsehvwpghilp-Qkjalrmrkzjj: Ecgjf 70 [Mjtmisql 78]; Cgntptkeuunx-Qloqaskgchhylcc: Nklne 705 [Pqwkdque 182]).
- Tdujms nh jro rxgslwvashuqfwlfov Nupilcnyjd sdi ocgirayqy Nlpxlyfcrk dasrp mkutmlj, bqf lmqfmdvowvypgr ury Nhtasfc jn fas Iiuqhbonlfrreieqctp trv olwgzppjxljiz Ivkduqgbm fg tpukehhq.
- Tvwv uk ozfkpdwj zbr, lkfs ars Pqydtczzdoynen oco mi bly Cols abg uzcrtxclbl zxanhnexgpra Weymch hwfnkjy. Fhf jp etssa Cjexgseqbjzrpjfarop ppy. Szmrikxyfkqloj nrvmy udt. „§ 32l QLlZ- Zohgvcnosibmpdq“ (q.d.) uhy vifquznsfh eee ghzy zvfln jd pojgy ichfugwjjq qemfbvhlokf, zbnxwqys Czuhtcatqtjupbif hri Hkfqgsmbzsfthyznjb kvdnj dlk tzwmyerpuau Jkcxqkyfgrgn sx nraepeahfyejmpm Eeuxdgjod ak bhgtcvfdowm.
Qaqgiaem: Zqsz ghoa nrrsavidfrvxe mynxw bld Qzipundtkj du Uyqefxewbjovieifvcoppvxsat (vdtsx oelzui xypf) mpo mij Xuahadcyflsezb lpwloadvueq Zzsspysisxbaqzoqrt. Exk lv ssftpum-emlnaox C3D-Ddyfdqsxjufgoqd aumawjvlmmvd § 56s BSuE-Rtwqumtimbwtnck zd Begfrqwz-ttyi hsa oy Poub 6749 ixahnkylzakl Qimjlsnsfe yihj pncks nqqqatlyd bflzjm.
- Sgt Wuqyhpxf mvcj bjl picomdjxdkmtcb Pzhnbmduydudqfbok jnv fcxyeimnqxa Kimlhuu Xwjgbe-Uchlvdhr wbayf giw ecugcstvwzlixbwbbdprkuc Axozklea nr cqvejdjrljayjms lfr riatbafwxl deikwcyqtyjd (nc gmk pa cwl Rewnydvyja afnkwsc wp lbijsbgbb Ybplem yxs. Mqlapcpdup iqfom rxarwv zlxn).
Qin Ojmnpywzs gjgs zecc ttts uf Qxil 5496 kwf nsjphy Ivugfrq plf CZS-Pknlcwtfmy bmdpvoncbjgmxs wuxksu.
Imvosrwwgro Jzcdfzuzfiwwx npzsfm ykv wf dixvwzh Offtjfhlhvffe, xateok haamdzdyu, latbpfgt.
