• 28.11.2005 N -3-10/621@ (. 03.07.2006) " 2006 "

    21


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                                           ,                  
                                          -                   
                                           ( 2                  
                                          30),                     
                                                          
                                          ( 3                  
                                         23 -                    
                                         "23")                                   
    +-----------------+------------+--------+-------------------------+-----+-----+-----+
    1- 02 02100 01  -  -                  
                             .                   
                              -                
                                          
                      - -  -  ( 25                 
                     ,    - 25),                   
                                              
                      -          ( 24                 
                                    26)                   
                     ,                               
                                                      
                      -           "31"                 
                               ( 3  23).                   
                      -            -                 
                                 ( 42                    
                     (.)               24)                     
                                                              
                                                              
                                          "28" ( 3                    
                                          23).                   
                                                             
                                                                  
    +-----------------+------------+--------+-------------------------+-----+-----+-----+
    1- 02 02100 02  -  -                  
                             .                   
                              -                
                                          
                      - -  -  ( 25                 
                     ,    - 25),                   
                                              
                      -          ( 24                 
                                    26)                   
                     ,                               
                                                      
                                 "32"                 
                                ( 3  23).                   
                                                          
                     (.)                ( 42                 
                                         24)                     
                                                              
                                                              
                                          "29" ( 3                    
                                          23).                   
                                                             
                                                                  
    +-----------------+------------+--------+-------------------------+-----+-----+-----+
    1- 02 02100 03  -  -                  
                             .                   
                              -                
                                          
                      - -  -  ( 25                 
                     ,    - 25),                   
                                              
                      -          ( 24                 
                                    26)                   
                     ,                               
                                                    
                                "33"                 
                                ( 3  23).                   
                                                     
                                   ( 42                 
                     (.)               24)                     
                                                              
                                                              
                                          "30" ( 3                    
                                          23).                   
                                                             
                                                                  
    +-----------------+------------+--------+-------------------------+-----+-----+-----+
    1- 02 02100 04  -  -                  
                             .                   
                              -                
                                          
                      - -  -  ( 25                 
                     ,    - 25),                   
                                              
                                   ( 24                 
                               26)                   
                      Ѧ                              
                       Ѧ                               
                      (.)          "27"                 
                                         ( 3  23).                   
                                                                 
                                          ( 42                 
                                         24)                     
                                                              
                                                              
                                          "26" ( 3                    
                                          23).                   
                                                             
                                                                  
    +-----------------+------------+--------+-------------------------+-----+-----+-----+
    1- 02 02110 01  -  -                  
                            .                   
                             -                
                                            
                         -  ( 25                 
                        - 25),                   
                      - -                          
                     ,            ( 24                 
                               26)                   
                      -                               
                                                          
                     ,           "31"                 
                               ( 3  23).                     
                      -                              
                                                        
                      -                                       
                                                                        
                     (.)                                                       
    +-----------------+------------+--------+-------------------------+-----+-----+-----+
    1- 02 02110 02  -  -                  
                            .                   
                             -                
                                            
                         -  ( 25                 
                        - 25),                   
                      - -                          
                     ,            ( 24                 
                               26)                   
                      -                               
                                                          
                     ,           "32"                 
                               ( 3  23). -                
                                 -                 
                                                   
                                                                          
                     (.)                                                       
    +-----------------+------------+--------+-------------------------+-----+-----+-----+
    1- 02 02110 03  -  -                  
                            .                   
                             -                
                                            
                         -  ( 25                 
                        - 25),                   
                      - -                          
                     ,            ( 24                 
                               26)                   
                      -                               
                                                          
                     ,           "33"                 
                             ( 3  23). -                
                                -                 
                                                   
                                                                     
                                                                          
                     (.)                                                       
    +-----------------+------------+--------+-------------------------+-----+-----+-----+
    1- 01 02110 04  -  -                  
                            .                   
                             -                
                                            
                         -  ( 25                 
                        - 25),                   
                      - -                          
                     ,            ( 24                 
                               26)                   
                                                        
                                                     
                      Ѧ          "27"                 
                       Ѧ        ( 3  23). -                
                      (.)          -                 
                                                            
    +-----------------+------------+--------+-------------------------+-----+-----+-----+
    1- 02 02120 01--         ---
                          .   -  -
                               -    
                                      
                      -  ,                     
                          -   .                
                              -                 
                                                     
                      - -          .                                
                     ,           1.                     
                                                    
                      -                               
                                   ,                      
                     ,                               
                                :                      
                      -            -                 
                                                  
                      -                                
                                  ( 20                
                     (. .)         -  23  25)                  
                                                            
                                          ( 25                   
                                         25)                      
                                                          
                                         ( 3  23 -                     
                                           "31");                
                                                              
                                          -                  
                                           -                  
                                            -                 
                                          ( 18 -  21                    
                                          26)                       
                                                                
                                          ( 24                   
                                         26)                      
                                                          
                                         ( 3  23 -                     
                                           "31").                
                                         2.                      
                                                           
                                                             
                                         ,                      
                                                               
                                          ,                    
                                            6                 
                                          30 (                  
                                           "                
                                                                 
                                         " -                   
                                         " ")  -                  
                                            -                  
                                           ,                    
                                          -                
                                           ( 2 -                
                                          30),   -                 
                                                             
                                          ( 3                  
                                         23 -                    
                                         "31").                                  
                                           -                  
                                                               
                                         .                                
                                         1.                     
                                                               
                                                               
                                         ,                      
                                                               
                                          ,                    
                                                             
                                                               
                                                                
                                           ( 18                
                                          25)                       
                                                                
                                          ( 25                   
                                         25)                      
                                                          
                                         ( 3  23 -                     
                                           "31").                
                                         2.                      
                                                           
                                                             
                                         ,                      
                                                               
                                          ,                    
                                            11                
                                          30 (                  
                                          )  -                
                                                              
                                          , -                 
                                                               
                                          ( 2                  
                                         30),                     
                                                          
                                         ( 3  23 -                     
                                           "31").                
                                                                
                                          .                      
                                         1.                     
                                                               
                                                               
                                         ,                      
                                                               
                                          :                      
                                            -                 
                                                            
                                                                
                                           ( 21                
                                          25)                       
                                                                
                                          ( 25                   

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