• 29.06.2004 N -3-13/399@ ( . 07.07.2008) " ( 2.00)"

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    L----------------------------------------------+------------------

    3

    ----+-----------------------------+--------+---------------------
     N   -              
    /,  - -                     
                                                       
    +---+-----------------------------+--------+---------------------+
     1                2                 3             4          
    +---+-----------------------------+--------+---------------------+
    1. ,        10000                       
                                           
        ,                                     
                                                  
    +---+-----------------------------+--------+---------------------+
         :                    X                         
    +---+-----------------------------+--------+---------------------+
       -         10010                       
                                                    
    +---+-----------------------------+--------+---------------------+
                        10020                       
                                        
                                                            
    +---+-----------------------------+--------+---------------------+
                        10025                       
                                                
                                          
                                                            
    +---+-----------------------------+--------+---------------------+
                   10030                       
    +---+-----------------------------+--------+---------------------+
           10040                       
    +---+-----------------------------+--------+---------------------+
                        10050                       
                                                 
    +---+-----------------------------+--------+---------------------+
         (             10060                       
                                                      
       )                                         
    +---+-----------------------------+--------+---------------------+
                        10070                       
                                               
                                                    
    +---+-----------------------------+--------+---------------------+
                        10080                       
                                               
                                                  
    +---+-----------------------------+--------+---------------------+
             10090                       
                                                           
    +---+-----------------------------+--------+---------------------+
    2. ,        20000                       
                                            
                                                     
                                          
                                                        
    +---+-----------------------------+--------+---------------------+
         :                    X                         
    +---+-----------------------------+--------+---------------------+
                20140                       
    +---+-----------------------------+--------+---------------------+
                                20200                       
    +---+-----------------------------+--------+---------------------+
               20211                       
                                             
         25%                                 
    +---+-----------------------------+--------+---------------------+
               20212                       
                                             
         25%                                          
    +---+-----------------------------+--------+---------------------+
                              20230                       
    +---+-----------------------------+--------+---------------------+
                  20231                       
    +---+-----------------------------+--------+---------------------+
        ,      20241                       
                                            
         25%                                 
    +---+-----------------------------+--------+---------------------+
        ,      20242                       
                                            
         25%                                          
    +---+-----------------------------+--------+---------------------+
                       20241                       
                                             
         25%                                 
    +---+-----------------------------+--------+---------------------+
                       20242                       
                                             
         25%                                          
    +---+-----------------------------+--------+---------------------+
            20250                       
    +---+-----------------------------+--------+---------------------+
               20251                       
                                             
         25%                                 
    +---+-----------------------------+--------+---------------------+
               20260                       
                                             
         25%                                          
    +---+-----------------------------+--------+---------------------+
                      20400                       
    +---+-----------------------------+--------+---------------------+
        (           20410                       
         )                             
    +---+-----------------------------+--------+---------------------+
                   20420                       
                                                      
    +---+-----------------------------+--------+---------------------+
          20430                       
    +---+-----------------------------+--------+---------------------+
                         20440                       
    +---+-----------------------------+--------+---------------------+
                       20450                       
    +---+-----------------------------+--------+---------------------+
                           20460                       
    +---+-----------------------------+--------+---------------------+
                        20320                       
    +---+-----------------------------+--------+---------------------+
                     20330                       
    +---+-----------------------------+--------+---------------------+
        -   20331                       
    +---+-----------------------------+--------+---------------------+
                           20340                       
    +---+-----------------------------+--------+---------------------+
                      20300                       
    +---+-----------------------------+--------+---------------------+
                   20310                       
    +---+-----------------------------+--------+---------------------+
               20350                       
                                                 
    +---+-----------------------------+--------+---------------------+
    3. ,      30000                       
                                                 
                                            
    +---+-----------------------------+--------+---------------------+
         :                    X                         
    +---+-----------------------------+--------+---------------------+
       -         30010                       
                                                    
    +---+-----------------------------+--------+---------------------+
                        30020                       
                                                
                                                    
    +---+-----------------------------+--------+---------------------+
                        30025                       
                                                
                                          
                                                            
    +---+-----------------------------+--------+---------------------+
                   30030                       
    +---+-----------------------------+--------+---------------------+
           30040                       
    +---+-----------------------------+--------+---------------------+
                        30050                       
                                                 
    +---+-----------------------------+--------+---------------------+
         (  30060                       
       )                                         
    +---+-----------------------------+--------+---------------------+
                        30070                       
                                       
                                                            
    +---+-----------------------------+--------+---------------------+
                        30080                       
                                               
                                                  
    +---+-----------------------------+--------+---------------------+
                30140                       
    +---+-----------------------------+--------+---------------------+
                                30200                       
    +---+-----------------------------+--------+---------------------+
               30211                       
                                             
         25%                                 
    +---+-----------------------------+--------+---------------------+
               30212                       
                                             
         25%                                          
    +---+-----------------------------+--------+---------------------+
                              30230                       
    +---+-----------------------------+--------+---------------------+
                  30231                       
    +---+-----------------------------+--------+---------------------+
        ,      30241                       
                                            
         25%                                 
    +---+-----------------------------+--------+---------------------+
        ,      30242                       
                                            
         25%                                          
    +---+-----------------------------+--------+---------------------+
            30250                       
          25%                                   
                                                     
    +---+-----------------------------+--------+---------------------+
                       30251                       
                                             
         25%                                          
    +---+-----------------------------+--------+---------------------+
            30260                       
    +---+-----------------------------+--------+---------------------+
               30270                       
                                             
         25%                                 
    +---+-----------------------------+--------+---------------------+
               30280                       
                                             
         25%                                          
    +---+-----------------------------+--------+---------------------+
                      30400                       
    +---+-----------------------------+--------+---------------------+
        (           30410                       
         )                             
    +---+-----------------------------+--------+---------------------+
                   30420                       
                                                      

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