C??a ? 1
A ?? ???? ???? ????a I.I. A????e ?? ?????i, ?i 3 ?y 2007 ?? ?a ?????a
?????? ??????a ???? ???y i?? A.A. N????i e A.I. A?????. I?? ?i, ???ey i
?????? ????e ????e ??? I.I. A????e a ????e ??i ? ??????.
E?? ??????? ???? ?????? E?? ?ae ???o???? ???o ca ??? ????o??a? E?? ???
????ey?ny ???ey i ?????? ??????e ??a ? ??????
I???n ? ???o??a ???ey a I???oth E???eth a 15-? ???e ??.
I????, a ??a ???n?? ??, ??????? ????ue ?????? ???ey, ?y?iu a 15-???e ??
(n ???a ??? ??????a ?e ??????y ????) ????ue a ????e ??i ? ??o eo ????ey
???o i ????e ????a, ???aey?? ??????ue ???i, ?????th ?y ????ey ??? n
????a ???aey?? a ??y?a ?????ey ?e ???y. Ca ??? ?ae ??????ey ???? ??o
????????th i???????.
C??a ? 2
I????ey, ????y?y ??????u n ??th ? ?e ?e???e ???a?e, ?e e ?????y ? ?????a
??u, a 2007 a. ?????? ????ey? ??oth?th ??o ???????i-?cy????o ?a??e:
• a y??a ???? ?? ?????y ????? 100 ?? ??????? ???a (? ???o 70 ?? ????
??th??? ????i ???? a y?i ? ?ny? ????o ??i?? ?????yi, a ????ny 30 ??
????? ?y ???? ?????? ???????) e 100 ?? ????? ???a, ???a a ???a ???? ??
??i?ueth ???? ??? ???o;
• a ??a ???? ?? ????e ??? 20 ?? ?????i ? i????? ????? ????o ????i
????eyi ?a??i ??th??? ????i ????, 5 ?? ???? ? ???o ? ??????e ???, 25 ??
????? ? ?????a ??u e 50 ?? ???? ??? ?????? ?????ieth, ???a 45 ?ii y??
???a a ??? ????? ? ?????a ??u, a 5 ?? a ?a ????o ????i ????eyi.
A ?y? n ????y? n 01.01.2007 ??y?a ????y ???? ????, ?????o n ???????e,
??a ?e ??????e ????e ??u ????? e ???/ ??????o i?????e ??????? ????o ???
???????y ? ???i?
????:
I??????? ?????o ???a ????ey?ny ? ????i ???i ???????i ?. 193 IE ?O.
N?? ??? ? ?????i ???i ???ya?y ? ??? ???i ????? ???a ??????i ? ?? ??a?yi
? ??e??e ?????o ???a, ?? ????? (??a??) ???o ????y e ?????oth?? ????io
??i?, a ??a n ??? ?? ????e, ????ath?o ?e ???a?aathu? ????th ?? a
?????oth?i ????i ???a. O??a ??? ?e ????? (????) ???i?????? ??????o ?e
?????o ???a ?????ny ?oiaey ? ?????e ????? (????) ????o ???a ? ???? ????e
??? ???e ?eyie ? ???a 25-? ??a ?ny?, ??oth?? ? ?/??i ?ny?i, e ? ???a
15-? ??a ???i ?ny?, ??oth?? ? ???? ?ny?i, ?? ?? ? ??????i ??iy?e ??ue?.
C??a ? 3
N??? ????e ???? a ??th ????oth ??????ue ? ???? ??e-???e ??i ????ie ?ea?.
N?????? i ???????e ??n??? ??a n?????? ? ???? ??? ? ?y ??. E?? ? ??i aea?
? ????a ??????? ????? ??? ? IAeOE a ?????oth?e ??e ?i?, ???????e ath ?
????a?a ?????
????:
Ia ????a ??????? ????? ??? ii IAeOE ?? ??o ??i. I? ?????? ????a a ??th
???th ?? ??th ????oth ??????ue ?c?? ??????? ????? ??oa ????ey?ny ??o
??????e a ?????? n ? ??e ??????e ?? n ? ????? ?y???i (a ??? ?????ey ???
?? ???? a ??th ????oth n??????) ???? ?.220 IE ?O.
C?a? ? 4
I???i n ?????? ???????ueth ???????? a ?oy?a 2006 ??. O???? III – th?????
e?a. O???e ??o? III ??e ?????e ????th ? ???i. A ??a 2007 ?? ?? ??y? ???a
? ????e ????i ???? ??i ????ey ?????e ????e ??e ????? ? ?????? ???a ?????
????? ?????e ??. O????i, ????? ?? ??o ?????e ?????e ????e, ????y ???a
??o ?????. Iay?? ? ????e III ??? ??a a??? ?e ????? ??? ? ?e?? a ???a
???a?
????: Aea ?y?? o.e. ???? ?. 250 /.16 IE ?O ??ny?y e ????????i ae??? a ??
??, ? ???a a ??o?i (????i) ???a ????i ????? o???? (?????i) ???? (??a)
?????e, ?? ??a ????? ?????? n ??????i ???i ? ???? ????e ?????oth?e ??e
???a (???a) ???a?i (?????) ?????e.
C??a ?5
Ia???a ?????a ??? ??e ? ???o ?? a ?????? n ???e ???????? ?e?? ???? ?????
? 01.0 .2006 ???eytho 199 507 000 ??. N?? ?????e ??? ??e (?eth?y ??? ?e
???) ? o??? ?? ? ??? ???????? ???a ???? ????? ? 2006 a. ???ey? 8 668 640
??. N??? ?????in? ???a ?? ???ey? 0,0435 (8 668 640 / 199 507 000).
I????i ? ?e ???a ??? IAeIE ???y? ?y????, ?????oth?e ???ue ??????? ???a
???a ?? (Ea), ??? 1, n 1 y??y 2007 a.?
????:
I???ay ??? IAeIE ???i??ia ?. 343 IE ?O.
Eiy????, ?????oth?e ???ue ??????? ???a ?????i ??o? ?? (Ea), ???ey?ny
????????? a ??y?a, ??????i ??iy?i ???i.
A ??? ?? ???ue ??????? ???a ?????i ???a ??, ???ey?ay n ??????? ?y?? ???
??a ????? ???e ??e ? ????? o??? ??, ??? ?e ??a 0,8 e ??? ?e ??a 1,
?y???? Ea ??????ny ii ???a:
picscalex800100090000031306000002007e04000000007e04000026060f00f208574d4
6430100000000000100e51f0000000001000000d008000000000000d0080000010000006
c00000000000000070000001b07000010020000000000000000000075400000d60900002
0454d4600000100d00800001e00000002000000000000000000000000000000c0120000a
a1a0000cb00000021010000000000000000000000000000c0190300c7680400160000000
c000000180000000a00000010000000000000000000000009000000100000003a0f00005
30200005200000070010000010000008bffffff000000000000000000000000900100000
00000cc0440003143006f007500720069006500720020004e00650077000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000
0001200d84f1200180000003c531200bc501200525160323c5312003450120018000000a
451120020531200245160323c531200345012002000000049642f31345012003c5312002
0000000fffffffffc02d900d0642f31ffffffffffff0180ffff018081ff0180ffffffff0
0ef0000000800000008000000000000010000000000000058020000020000003f3d9001c
c0000000000000000000000872a0020000000800800000000000000ff010000000000004
3006f007500720069006500000020004e00650077000000c855120058020000345312006
85012009c3827310600000001000000a4501200a4501200e878253106000000cc501200f
c02d9006476000800000000250000000c00000001000000250000000c000000010000002
50000000c00000001000000120000000c00000001000000180000000c000000000000025
400000090000000000000000700000001030000830000000100000055558740637b87400
0000000640000000b0000004c0000000400000000000000000000003a0f0000530200006
400000020002000200020002000200020002000200020002000000046000000460000004
600000046000000460000004600000046000000460000004600000046000000460000005
400000090000000020300000700000003060000830000000100000055558740637b87400
2030000640000000b0000004c0000000400000000000000000000003a0f0000530200006
400000020002000200020002000200020002000200020002000000046000000460000004
600000046000000460000004600000046000000460000004600000046000000460000005
400000054000000040600000700000049060000830000000100000055558740637b87400
406000064000000010000004c0000000400000000000000000000003a0f0000530200005
00000004e0000004600000054000000540000004a060000070000008f060000830000000
100000055558740637b87404a06000064000000010000004c00000004000000000000000
00000003a0f000053020000500000002000000046000000120000000c000000010000005
40000006400000000000000ce000000170100004a0100000100000055558740637b87400
00000002b010000040000004c0000000400000000000000000000003a0f0000530200005
400000020002000200020004600000046000000460000004600000054000000840000001
8010000ce0000008d0300004a0100000100000055558740637b8740180100002b0100000
90000004c0000000400000000000000000000003a0f000053020000600000001a0432042
0003d00200033002c0038002000000046000000460000004600000046000000460000004
600000046000000460000004600000054000000540000008e030000ce000000d30300004
a0100000100000055558740637b87408e0300002b010000010000004c000000040000000
0000000000000003a0f000053020000500000002d000000460000005400000054000000d
4030000ce000000190400004a0100000100000055558740637b8740d40300002b0100000
10000004c0000000400000000000000000000003a0f00005302000050000000200000004
600000054000000700000001a040000ce000000bd0500004a01000001000000555587406
37b87401a0400002b010000060000004c0000000400000000000000000000003a0f00005
30200005800000033002c003500200078002000460000004600000046000000460000004
6000000460000005400000060000000be050000ce0000008f0600004a010000010000005
5558740637b8740be0500002b010000030000004c0000000400000000000000000000003
a0f000053020000540000002d002d002d000000460000004600000046000000540000005
400000090060000ce000000d50600004a0100000100000055558740637b8740900600002
b010000010000004c0000000400000000000000000000003a0f000053020000500000002
c000000460000005400000054000000d6060000ce0000001b0700004a010000010000005
5558740637b8740d60600002b010000010000004c0000000400000000000000000000003
a0f000053020000500000002000000046000000120000000c0000000100000054000000d
0000000000000009401000003060000100200000100000055558740637b874000000000f
1010000160000004c0000000400000000000000000000003a0f000053020000780000002
000200020002000200020002000200020002000200020002000200020002000200020002
000200020002000460000004600000046000000460000004600000046000000460000004
600000046000000460000004600000046000000460000004600000046000000460000004
600000046000000460000004600000046000000460000005400000054000000040600009
401000049060000100200000100000055558740637b874004060000f1010000010000004
c0000000400000000000000000000003a0f0000530200005000000056000000460000005
4000000540000004a060000940100008f060000100200000100000055558740637b87404
a060000f1010000010000004c0000000400000000000000000000003a0f0000530200005
00000002000000046000000250000000c0000000e000080250000000c0000000e0000800
e000000140000000000000010000000140000000400000003010800050000000b0200000
000050000000c025f007302040000002e0118001c000000fb02edff00000000000090010
00000cc04400031436f7572696572204e657700000000000000000000000000000000000
0000000040000002d010000040000002d010000040000002d01000004000000020101000
50000000902000000021c000000320a100000000b0004000000000072026000202020202
0202020202020000b000b000c000b000b000b000c000b000b000b000c001c000000320a1
0007c000b00040000000000720260002020202020202020202020000b000b000b000c000
b000b000b000c000b000b000b000d000000320a1000f7000100040000000000720260004
e000c000d000000320a1000030101000400000000007202600020000b000400000002010
10011000000320a30000000040004000000000072026000202020200b000b000c000b001
9000000320a30002d00090004000000000072026000cae2203d20332c3820010b000b000
c000b000b000b000c000b000b000d000000320a300092000100040000000000720260002
d000b000d000000320a30009d0001000400000000007202600020000c0014000000320a3
000a900060004000000000072026000332c352078200b000b000b000c000b000b0010000
000320a3000ec000300040000000000720260002d2d2d000b000c000b000d000000320a3
0000e010100040000000000720260002c000b000d000000320a300019010100040000000
0007202600020000b0004000000020101002c000000320a5000000016000400000000007
2026000202020202020202020202020202020202020202020200b000b000c000b000b000
b000c000b000b000b000c000b000b000b000c000b000b000b000c000b000b000b000d000
000320a5000f70001000400000000007202600056000c000d000000320a5000030101000
400000000007202600020000b001c000000fb020300010000000000bc02000000cc01020
22253797374656d000000000000000000000000000000000000000000000000000004000
0002d010100040000002d010100030000000000
?a N – ??a ?????e ??? ??e ? ????? o??? ?? (?eth?y ??? ?e ???) ? ???
???????? ???a ???a ???? ????? ??????i a ??, ???n?oth?i ?? ????? ???a;
(a ?ae. O?????i ??? ? 30.12.2006 N 268-OC)
V – ????a ?????a ??? ??e, ?????? a ??????i ??y?a n ??? ???? e ???ey ???a
??e (? ??th??? ???ey ???a ???e ??e e ??? ?e ???) e ???ey?? ?e ??a ???a
????e A, A, N1 e N2 ? ?????o ???o ?? a ?????? n ???e ???????? ???a ???a
???? ????? ? 1 y??y 2006 ??.
A ???, ?? ???ue ??????? ???a ?????i ???a ??, ???ey?ay n ??????? ?y?? ???
??a ????? ???e ??e ? ????? ?a?? ??, ????o 1, ?y???? Ea ????ony ??? 0,3.
A ?? ??ayo, ? ????o a ?c?? ??? e ??? ??iy?? ???, ?y???? Ea ?????y ??? 1.
No??ue ??????? ???a ?????i ???a ?? (Na) ??????ny ???i?????i ???iy??? ?
????e ??? ??????i ???????? ???a ???a ???? ?????, ?e ???a ? ???y ??u
?????e ??? ??e ? ?i???i ???a ?? (?eth?y ?o?e ?e ???) (N) ? ????a ?????a
??? ??e (V). I? y?i ????a ?????a ??? ??e, ?????? a ??????i ??y?a n ???
???? e ???ey c??? ??e (? ??th??? ???ey ???a aei??e ??e e ??? ?e ???),
???eyth?y ?e ??a ???a ????e A, A, N1 e N2 ? ?????o o??? ?? a ?????? n
???e ???????? ???a ???a ???? ????? ? 1 y??y 2006 ??.
Iiy?? ?e ???a ??ee IAeIE ???y? ?y????, ?????oth?e ???ue ??????? ???a
???a i?? (Ea), ??? 1, n 1 y??y 2007 a. ?????.
C??a ?6
I????ey, ????????ay 01.04.2007, n ???a ??e ?????e ???y? ONI. I???ey? i.
4 ?. 346.13 IE ?O ????? ????? ??? ?????i ??????ue??i ???, ?????th?e ??i
? ???a?a ONI. E??y?ny ? ?y ?????e ?i? ?????i ???a ???, ?? ?y ?a ????e
??? ???y ? 1 y??y, a 1 ??ey?
????: I????ee e ??????? ???????e, ?uy??? ???a ???e ? ONI, ??tho a ??? n
1 ?oy?y ?30 ?y?y ??, i????oth?? ??, ???y n ???? ??a?????? ???aeyo ? ONI,
a ????e ??i ? ??o ??? ????ey (??o ????aa) ?y???. I? y?i ?????e a ?y??? i
???? ? ????oth ???o ???????y ???tho i ???a ???a ? ?ay? ?ny?a ???? ??, a
??a i ???e ?????e ????? ? ????e ??? e ????? ???n? ???? ???a e ??????uo
???a ? ??iy?th ? 1 ?oy?y ???? ??.
I????ey, ???????? 01.04.2007 n ???a ??????y ?y????e ? y??ue ??? 9 ?ny?a,
iiy?? ????? ??? ??? ? ????y.
C??a ?7
?????y ?????y-???? ? ????eth i ???a ????e (N?I) ???? ?????ue a ????e ??i
????u ?y ?????ey ? ??? ??? ? ????i ?????e a ????e ????a, ??????i
??th???? ?y ??????y ?y????e, ??o????ie ?????i i ???a ????e.
A ??e ????e ??i ???o ????ey? ??a ????u: ?a ?????y ???o ? ??a ? ??o
????ey ?e a ?y? n a????? N?I?
????: ?????y ?????y-???? ? ????eth i ???a ????e (N?I) ??? ?????ue a
????e ??i ????u ?y ?????ey ? ??? ??? ? ????i ?????e a ????e ????a,
??????i ??th???? ?y ??????y ?y????e, ???i???? ?????i i ???a ????e ? ??o
??ae??y a ?????? ? ?. 346.35 IE ?O.
C??a ?8
I????ey ????a a y??a 2006 a. ??ueth?? ??e ????ueth 37 000 ?a., a ?i ??a
???? ????ueth 12 000 ?a. e ????e ?? ????ueth 25 000 ?a. N?? ????i
??????y ???? e ????? ??a ???eytho ??????? 5 e 8 ?o. A ??i ??y?a ????e
?i?th?? ???? ????th i??oi ? ????i?
????: N???i ?.375 IE ?O ????y ?? ???ey?ny ?e ??????y ????ue ????a
??????i ???? ???????y.
I? ?????e ????e ?? ? ????i, ?????? ???? ???????y, ?????y ? ?i ?????
????e, ??????? a ?????? n ??????i ??y?? ???y ??????? ??a, ?????? a ???e
???? ?????e.
A ???, ?? ?y ????o ???? ???? ???a ????? ?????e ? ??????i, ????ue ????o
???? ?y ??e ???????y ???ey?ny ?e ???a ??o ? ??????? ????ueth e ????e
???, ???y?? ? ??????i ??? ???????o ???a?e ?y ??e ??????? ??a a ??a ???i
????? (????i) ???a.
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