• 23.03.2006 N -3-13/165@ " , () " ( 11.05.2006 N 7804)

    21


    : | « ... | .6 | .7 | .8 | .9 | .10 | .11 | .12 | .13 | .14 | .15 | .16 | .17 | .18 | .19 | .20 | .21 | .22 | .23 | .24 | .25 | .26 | .27 | .28 | .29 | .30 | .31 | .32 |


                                              -                             
                                                                          
    +------------------+--------+-----+-----------+-----+----------------------------+
                      T(5)            
                                              
                                                          
                                                          
                                                          
                                                                 
                                                    ()     
                                                      VI    
                                                   . 6.4                   
    +------------------+--------+-----+-----------+-----+----------------------------+
    , ,                              <>.   
                                                 
                                    . 4.26                  
    +------------------+--------+-----+-----------+-----+----------------------------+
                      T(15)         <> 
                                    ,  <> 
                                    :                      
                                              21121 (27002), 21211       
                                    (21001), 21221 (21002)    
                                               
                                                                     
    +------------------+--------+-----+-----------+-----+----------------------------+
                  T(10)         <>  
                                        ...         
                                                           
                                                                         
    +------------------+--------+-----+-----------+-----+----------------------------+
              T(12)         <>  
                                               ,   
                                  <> :             
    -                               21121 (27002), 21211       
                                                   (21001), 21221 (21002),   
                                                   22321 (24002)              
                                                              
                                                                     
    +------------------+--------+-----+-----------+-----+----------------------------+
             ˦                                
    ,                                     <>               
                                     ,  <>  
                                           :                      
                                                   21211 (21001), 21221       
                                                   (21002), 22121 (24002     
                                                    3  4), 22221      
                                                   (24002  3  4),    
                                                   22321 (24002  3   
                                                   4), 24111 (26001  3  
                                                    4), 24121 (26002       
                                                    4  5), 24122      
                                                   (26002  4  5)     
                                                              
                                                                    
                                                         
                                                   . 4.15                  
    +------------------+--------+-----+-----------+-----+----------------------------+
     (               T(15)         <> 
    ),                                     ,  <>  
                                   :                      
                                       22211 (24001), 22221       
                                             (24002)                    
                                                              
                                                                    
    L------------------+--------+-----+-----------+-----+-----------------------------

    4.11

    , ()

    -------------------+--------+-----T-----------+-----T----------------------------
          -  -     -    
                                                   
                      -            -                             
                         -            -                              
                      ()              -                            
                                                                  
                                              -                             
                                                                          
    +------------------+--------+-----+-----------+-----+----------------------------+
             ˦                   ,  <>  
                                     :                      
                                                   21121 (27002), 21211       
                                                   (21001), 21221 (21002),   
                                                   22321 (24002)              
                                                    ,  <>  
                                                   :                      
                                                   22111 (24001), 22121       
                                                   (24002), 22211 (24001),   
                                                   22221 (24002)              
                                                              
                                                                    
                                                         
                                                   . 4.12                  
    +------------------+--------+-----+-----------+-----+----------------------------+
             -                   ,  <>  
                                    :                      
                                                   21121 (27002), 21211       
                                                   (21001), 21221 (21002),   
                                                   22321 (24002)              
                                                    ,  <>  
                                                   :                      
                                                   22111 (24001), 22121       
                                                   (24002), 22211 (24001),   
                                                   22221 (24002)              
                                                              
                                                                    
                                                         
                                                   . 4.13                  
    +------------------+--------+-----+-----------+-----+----------------------------+
                            ,  <>  
                                         :                      
                                   21121 (27002), 21211       
                                         (21001), 21221 (21002),   
                                          22321 (24002)              
                                                    ,  <>  
                                                   :                      
                                                   22111 (24001), 22121       
                                                   (24002), 22211 (24001),   
                                                   22221 (24002)              
                                                              
                                                                    
                                                         
                                                   . 4.14                  
    +------------------+--------+-----+-----------+-----+----------------------------+
             ˦                                
    ,                                     <>               
                                     ,  <>  
                                           :                      
                                                   21121 (27002  8   
                                                   10), 21211 (21001  9 
                                                    11), 21221 (21002      
                                                    9  11), 22321     
                                                   (24002    )       
                                                    ,  <>  
                                                   :                      
                                                   22111 (24001    ),
                                                   22121 (24002    ),
                                                   22211 (24001    ),
                                                   22221 (24002    ) 
                                                              
                                                                    
                                                         
                                                   . 4.15                  
    +------------------+--------+-----+-----------+-----+----------------------------+
              -                       
    ,                                      ,
                                     <> :       
                                            21121 (27002),             
                                       21211 (21001), 21221       
                                         (21002), 22321 (24002)    
                                              
                                              ,
                                                    <> :       
                                                   22111 (24001), 22121       
                                                   (24002), 22211 (24001),   
                                                   22221(24002)               
                                                              
                                                                    
                                                         
                                                   . 4.16                  
    +------------------+--------+-----+-----------+-----+----------------------------+
                                     ,    
    ,                                           
                                        
                                       <> :             
                                     21121 (27002), 21211       
                                 (21001), 21221 (21002),   
                                                   22321 (24002)              
                                                                   
                                                          
                                                   <> :             
                                                   22211 (24001  
                                                    ), 22221 (24002     
                                                      )     
                                                              
                                                                    
                                                         
                                                   . 4.17                  
    +------------------+--------+-----+-----------+-----+----------------------------+
                                      <>     
                                        :                      
                                        22211 (24001  
                                       ), 22221 (24002  
                                      )         
                                             
    01.01.2004                                                      
                                                         
                                                   . 4.18                  
    +------------------+--------+-----+-----------+-----+----------------------------+
                             ,  <>  
                                      :                      
                                       21121 (27002), 21211       
                                                   (21001), 21221 (21002)    
                                                    ,  <>  
                                                   :                      
                                                   22111 (24001), 22121       
                                                   (24002), 22211 (24001),   
                                                   22221 (24002), 22321       
                                                   (24002)                    
                                                              
                                                                    
                                                         
                                                   . 4.19                  
    +------------------+--------+-----+-----------+-----+----------------------------+
             -                                    
                                  <> = 21121 (27002)   
    ()                                              
    ,                                                      
                                       
                                          . 4.20                  
                                                               
                                                                  
                                                                
                                                                   
                                                              
    ,                                                                
                                                                   
                                                                  
                                                                         
                                                                    
                                                               
                                                                  
    ()                                                              
                                                                     
                                                                  
                                                                   
                                                                   
                                                              
                                                                      
    +------------------+--------+-----+-----------+-----+----------------------------+
                     T(1)        "1" -         
                                       ,  <>   
                                         :                      
                                                   22111 (24001) (. 3.10),   
                                                   22211 (24001) (. 3.10),   
                                                   22121 (24002) (. 6.10),   
                                                   22321 (24002) (. 6.10),   
                                                   24121 (24002) (. 6.10)    
                                                              
                                                                    
    +------------------+--------+-----+-----------+-----+----------------------------+
                                      
                                     . 4.24                  
                                                                     
    L------------------+--------+-----+-----------+-----+-----------------------------

    4.12

    ()

    -------------------+--------+-----T-----------+-----T----------------------------
          -  -     -    
                                                   
                      -            -                             
                         -            -                              
                      ()              -                            
                                                                  
                                              -                             
                                                                          
    +------------------+--------+-----+-----------+-----+----------------------------+
    , ,                            <>.   
                                                 
                                    . 4.26                  
    +------------------+--------+-----+-----------+-----+----------------------------+
    , ,                                     
                                           <>.                
                                          
                                  . 4.27                  
    +------------------+--------+-----+-----------+-----+----------------------------+
                    T(1)        :         
                                               1 - ;                
                                                   2 -                  
    +------------------+--------+-----+-----------+-----+----------------------------+
                T(10)         <>  
                                                    ..          
    +------------------+--------+-----+-----------+-----+----------------------------+
                T(255)                                   
    L------------------+--------+-----+-----------+-----+-----------------------------

    4.13

    ()

    -------------------+--------+-----T-----------+-----T----------------------------

    : | « ... | .6 | .7 | .8 | .9 | .10 | .11 | .12 | .13 | .14 | .15 | .16 | .17 | .18 | .19 | .20 | .21 | .22 | .23 | .24 | .25 | .26 | .27 | .28 | .29 | .30 | .31 | .32 |


 

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