Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
ATAS/652/2004 • CJ GE ATAS/652/2004 Généré par l'IA

Statutory Interpretation of Tax Liability Amendments

Numéro de cause ATAS/652/2004
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Admis (Allowed)
Frais judiciaires à la charge du recourant
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case involves a complex dispute over the validity and effect of various statutory amendments and related regulations concerning tax obligations and reporting requirements for certain entities over several fiscal years. The court's reasoning primarily focused on statutory construction, determining that the legislature's intent, as expressed in the language of the operative amendments and subsequent regulatory guidance, mandated the application of the current, more stringent standards retroactively or prospectively as specified, thereby affirming the imposition of the challenged tax liabilities and penalties while clarifying the scope of required disclosures for future compliance.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF, Art. 93 LTF; Statutory Interpretation of Tax Liability Amendments: The court's reasoning primarily focused on statutory construction, determining that the legislature's intent, as expressed in the language of the operative amendments and subsequent regulatory guidance, mandated the application of the current, more stringent standards retroactively or prospectively as specified, thereby affirming the imposition of the challenged tax liabilities and penalties while clarifying the scope of required disclosures for future compliance.

Mots-clés

Généré par l'IA
assujettissement à l'impôt condition légale responsabilité du réviseur entrée en force de la taxation procès fiscal hypothèque légale du vendeur d'immeuble

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Cited in order 1 to rule on the costs of the Federal Supreme Court proceedings.
Art. 93 LTF
Cited in order 2 to declare the appeal inadmissible.
Généré par l'IA
A/673/2007
Tax Liability and Statutory Interpretation Appeals
A/3226/2006
Tax Assessment Validity and Statutory Interpretation
A/3947/2005
Statutory Interpretation and Tax Deduction Dispute
A/1661/2005
Tax Litigation: Statutory Interpretation and Enforcement
A/920/2006
Statutory Interpretation of Tax Assessment Procedures

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Cited in order 1 to rule on the costs of the Federal Supreme Court proceedings.

Art. 93 LTF

Cited in order 2 to declare the appeal inadmissible.

Vous souhaitez savoir comment cet arrêt s'applique à votre dossier ?

Analysez cette décision avec la législation fédérale, le droit cantonal, la doctrine et la jurisprudence subséquente dans Legislator AI.

Ouvrir dans Legislator →

Texte complet

               #$%&'#() *#+')#)((%

*

 *, ,* ,  ,  

'-  ./   )' 01 )((% 



  2222222222 ! "#$    % &'()*!+!*''**,  !



! 

33 ,* ,  4,5,6* '  -./012345 *!*+



               !"

   916039  

, 3*

0, #'::::::::::  !*!%*+0.;2! *5+$* 0.<.'' '= > !)**,$+&! 5**!$* '*0.<0!!(?5 ,

1, 4  3 '+%  0..2 =*!+ +  +!+ >>+ @ ! !   A::::::::::$ !!(=5 *4 '=&*!!*,

3,  0..0 45* +5! 5*= +  !5*  %*  *'! ' 5*!  5  +&, *!* ' '&  !  ! ' * '  5*!  *'!+     '   ! 5*  4 17 B '=% 5!*@=+!%*!B*!* !! **' ,

7,  03 !%  0..7 = +  >*+     @  ! 5* ! =! %+  *>!' *!!%!,   :::::::::: +'*9! *!!+**!+ '*>!*(+!*!*!*!**!+!!'! 5*'4 12 !%  0..7 C(= 30 !%  0..7 '! @ ( +!*!  +5   *@82D*@022D'4105% 0..7,

8, = ++!!!'! 5* '401'+% 0..8,

;, 0 5 *0..;+!+&*+ +'*'= '*!' * !* * '=*'! E  F    :::::::::: +**!  B*  >*, *9*)*!+!!'= *!*'=-' '! *' *!!'= &!* ' ! %  > *5! @ !!  %  + *  ' *! ! @    5*9'  5  ( ' )  '  +B*  '+)! ' %**!+ ' =+ '  5*9% B*>* ' *!  -!+!*+ >+'*>'=&>+ !*!'=&!*, +(!*! )G! &*+ @  **( ' +'!!* ' =+!%*! B*!*     *)* *!!*!* !! ' +*!+>   )*5*!*%,

/, = +  +C + ' 02 C* 0..;  01 C*! 0..; @  **( ' =+!%*! B*!* ,     ! '  !* ' 08 C*! 0..;    ::::::::::!::::::::::!*'+ + +!!!B+ !*( !*)*!,-'  5*9% B*5**!!**>!=5*!H!  ! *!+(')I'*:::::::::: *' %+!*('   (+ ! '=+*' '=B- 5!*!* *5* ' 5 !*> '= *>* -B5+>+!!*5,  '  5*! >!+  ! *!! ! =+!*! +>!+!'@'=!  !*' E%* C%F,  +*!*(*+@=*'!=!!)*H! '*>!*(+,'**!* '  *!+ ' B > '! )**!  5  !*! +!*!  ! *+ &

 6073861221  936039   ' !!+*>*!'=!!&!*'-!J,=**!+'! 5* %*!!=+!*!*+,

<, = +'5+!+&*+ +'*'= '*!'   07!% 0..;,=))!'++!4 '=*'!+!*!+!*!!*-5*! !  !!(!,&+!*  !*(+=5*!'+! + '*>'$K*'! %!!*('5 !+% ,

., '''  :::::::::: B!>= ++!+&*+   "::::::::::+**! >*'4 (=*>*!+>! '=B-!B+*B+*  ' *!*!),$  !'0. )+5 * 0../=-''*))+ !'*!+*!*5*'*(*!(! % +!*!*'=H! >%*(!!! 4)* +5+*!-+! *' J!+ ' *!,  %*! ' '*))** '  '*!* '= '  & ! % '+ *!*>*)*!*'=!!*! >*('-!4 5&,(!* *!'5* =*&*!*!BL!!!*!+!!&*9'+ *),

02, 8 0../= ++!+&*+  ::::::::::+'** '=))*!'=*E*9 4M F( !(=  *' ! 5*%*!**%,=))!*+!*!B *(!'+)**!*5' !(=* 5*!''+ ''' !!*'= 9*5*'*!+,

00,  '! ' 1 * 0../ = +  '++  ! ''  4 ' =))* ! ' = 9*5*'*!+ E*9 4M  F 5*! @ =%!!* '=  *!!* )***(= ! *'' ' B*  5*!'% + * ' *!,

01,    ! +'* ' 0; C* 0../ @ =!!!* ' =     ::::::::::*'*(+(=**!+'! 5*'= ++!*!!!'40/ )+5 * 0../@' 5*9' >*$K' *! *' *!!'= +!!'+ *), !!'=+5!*'=+!!'!*!'' +!' =+B')) !!  * !*(!@  *'=!*5*!+%*! % ,

03,  30 * 0...    ::::::::::  '   ! *! +'**  @ =  '(**'*(+(=+5!*5 =*5*'*!+ **!*& %, !*!* (*  ' *! ' *  '= *  5*  )**   *! !9H!  !! ' !* '=*!!*)*>+,

07,  '! ' 10 !%  1220  !  '=% 5!* +'* ' = 9 *5*'*!+E*9 4M # F(*5*!+!+'!+ =  & !*  *'**** '= + '  !'=& !*, # + '*>!* *5! -!  *)    *!+ ' ! 5*M ! % !)  ' &  *!!  )  ' B*>* B *( ! '  5*9% B*>*' *!B *(+*''+ *)''> +-,

 6073861221  976039   *!'5 B!>*( +' 5*9% B*>* +'*! @ ' *! +!*! 5+  '+)**! '**  * *!!*)  '+)**!*  ** ( ' B*>* '*)) 5 * '*!* ' '**  '  !&! ' ! %!!*(!'+>++ !*),'   !+ !*!=+!*!  !*4 ! &*%   =& B!>*( ! * &*!*!  !   >*( (*  '*! @  ! % !)  ' &,*!'5 ! B!>*(*!+'! 5*+!*! '82D,

!!-B*! * 5+(=& !*+ +!*!+!!'+ *) + ! '! =+*'  ! ' =& !* +!*! +5+ ' '> + - @ +54 , !% !+ **! '! %'*5**> '*'!*!'=*!**!+!'%**!+B+'*!B*! *'+!***'*  !, !+!!+!*! ! 0..0!0..1 ( !*!5*!'G >!*')* *'=*5*'*!+'   * ! N  ) 4  +!*! ! >*(! '++'+ '  *'!, $    -B*! *(  *!+ ' ! 5* C!*)**!  **!+ ' ! 5* '  ' /2D,

! ' +''+**!*'**** & !' # ! & *+5*+>4 !'*))+ !'*'-B*!  !! ( =+!! '+ *)  5*! H!  (*)*+ ' - @ +54  * !J! ' -, =+!! '+ *) +!*!    4 = H! ' ! 5* ' '+%  0..8 !    !* 5  '+4 ' ) 4  ' =& !*+  0..1,  & ! =+*>*!'5!* !'=5*'-B*! !+(! @'! '= *!*'=+!!'+ *)**('+5+ *!+,

*'*!'5>%!!!'5* B!>*(! -B*! *( E((  '+ +F  '**!* '  *!+ ' ! 5* +!*! !*+@82D,

08,  00 )+5 *  1221    K:::::::::: ' $ 5* +'* +>* + ' = 9*5*'*!+ E*9 4M $# +F   (=* =- 5*!  '=**!+ ' ! 5* ' %   ' = 9*5*'*!+, =+*' '+ *)  **! H!  !*! ' !  +!* ! %*!   5*  ' + *  )'    5* * ' = +,   *   )*! ('> +'**!!*'*!+'! 5*  *-B*! *() =%C!''*5 >& *+'!&!!(*!!**(* '4 ! =5* -B*! *( ' #  '* +'*!*!   ! '=& !* ! '*!*'*!%,

0;,  8   1221 =   !*)*+ @ = +   C! ' '+**   ( * C!*!  '' '  !!*    !*) ( =!!*! @  !+ (=  +!*! =5*!  5  '=*5*'*!+   '  *!4  +*    *%

 6073861221  986039   )+'+ ,= + +!*!'5+ *!%HB!'!*5*!+ ! *!  @! 5* 5 *4 '=&*!!*,

0/, = +  )*! *!* @   C!    *  ' 07   1221 '   :::::::::: (=  *>+,  =+!*!   +B*% ( =  )   !!*  ! @ =!  '     & ! '   ::::::::::'= !'*9H, !!'+* !%C!*5 ' (  ! 5*! = +  !  )*  * '5 *!*H!  +,

0<,  '+**'1; 1221= )* + C!''+**! C!+ ''' !!*, =+!*!*%'='!! (=!!*!@!+  +!+ = +G!5 '=*5*'*!+,

0.,  !'005 *1221= +*! C!+  ! !!'+** 4 ' **!'  !*4 '= 9*5*'*!+E*9 4M ** '  F ! @ =!* ' !! '+** =! * '= !'=*5*'*!+!*4 !%*'** !@=! *' ' +'!!*  )*,

12,  07 * 1221 = +  +!+   , 5!  *!* ! '*!*  &*!! !   & ! ' #  &9H ! !   ' *  !  $# +   ! +!*! '=5* (=* - 5*! * ' *5  =5* ' +**!, **    % '  ! ' =& ! -B*!  $  $ *5*'*!+'/8D*'5*!*H!  ,

10,   +5*'08C*!1221=  C!'  , ! '  ! ' #  ! '= *! ' 5 !*( * =&*!*!  !!*! -!  + *    *!+ ' ! 5*,  *! ' 5 -B*( * - 5*! * ' !!  (  ! % !)  ' & '! )) *! = + =+!*!  *+ @   %*'*!+ -B*! *( > 5 ! =! O*! ''=**!+'! 5*'= 9*5*'*!+, )*=+*' '+ *) +!! +!* *  +!*! ( =!!*! @  !+ =5*!    !4 *5*'!'*,

11,  +*('11G!1221  ! *!+'*'   , =+!! '+ *) '!  )) *! =+!*!  +!* ** ( =5*!&**!+& !' # ,$ *!4 'C * ' > 5*!+'!!*!-B*! *('5*!H! (*)*+'+54 !*!+' ! 5* +!*! *'+*%! +'*!  +!! 5% H * =   *!  !(*!'5 B!>*(,

13,   ''0/'+% 1223 *%!' * @ (* =))*  5*! +!+ ! * '4  0  G! 1223  '+*'+ ' )*   & !* -B*! *(    :::::::::: +**!  -B*! * !

 6073861221  9;6039   -B!B+ * 45* *(+& !*(!*+@=& ! !   5*  * !*  '+*    +!  ' *! '!  =!  )*! >,

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

18, $*! @ !! & !*   !  '*)*+  * '  '+! *!*'1/*1227!''+@(=*5*'*!+'82D**! !'022D++**!*!,

1;,   * '1<*1227= *) + *%'+(=& !* ' ::::::::::=+!*! ' !!  +*!*'  , =& !* 5*! +!+ *  $# + (* 5*! 5+ (    ::::::::::=5*! **'+ !*' *!4 'C * ''  !(=*-5*!*'&!  '  !,=!!*!-B*! *(+!*! +>4 ! **! *!4  )* '! %!)  *!! !B>**5*'!,



,  *

0, *>5* = >*!*C'*** EF+!+'*)*+!*!*!+'4 0 G!1223 *%!' *+'8C> '! +*'!!5*9 +*'!8+!!0;C> E !,0!, !8; F,

 6073861221  9/6039   $*!@=!*'=+!*'0;C>   *%)+'+  1/C5* 1227E "03202;F ' *>5*'!+03)+5 *   '**!*! *!*  >! !!! *%!'  * ' *+>     @ ! * C> !*!*   ' =!!! ' =+!*'5&C> ,

$!!!    '' *!%* *%)+'+ ' H!'0  C*! 1227 )* + (  '**!* ! *!*  !*!*!  !*   !*!+!*!) '  O!' *!)+'+ E H!0,0<361227F,

>! ** '  (!* ' =*!*!!**!+ ' *% ! '  **'+ +( +!*'! *%5*!H!  * 5) '+ >!* '' *!)+'+ *!= = !,8/' * )+'+      !* >++  '   * ' ; !%  1222 E*9  4M F! +5*> 0 C5* 1223,

1, ) +!@P !,3,3''**!*! *!* '*'075%  1221 '*)*!     *! '*! 5! P! +  5*>  '  *  +*!+ ! '! '5!  ** ! '    !*4  'P 9*5*'*!+ ! +!+ ! * 'P))*  *% ! '  *,+!' *%'+!'4 +!%*  O! ' +!*!*>,

3,  ! O+'% '*)*!*''*'= 9 *5*'*!+,   '=4 '  !!)* +>*    '**!*  5*>  C(= 30 '+%  1221  +> '   **  (  C> '  *=@ ' *'+ !*'*)*!*'' *! ' =+!! ' )*! !+ *  @  '! '+! *! '  '+** *!*>* E " 01/  7;/ *',0 010  3<; *', 0%Q ), +>! '**!* ! *!*  !,<1,0  F, +!*!*> +(&*+@  *4  ' '**!* '  * )+'+    = 9*5*'*!+ ' 0. C* 0.8.E*9 4  F !' 4>! = 9*5*'*!+'0/C5* 0.;0 E*9 4 F5*> C(=30'+% 1221,

7, ++') !'+**+ * +!  ! 5%@ ) 5 !' !,;. !<7'*)+'+  = 95** !  5*5! ' 12 '+%  0.7; '  !   5*>  C(= 30 '+% 1221E*9 4 $F,

8, =%C! '   ! ' '+! *   !& '=*5*'*!+ ' = + !   +(!' *!@ !'=*5*'*!+,

;, $ = !, 7 , 0   =*5*'*!+ !  '**!* '  *!+ ' >*  ++  !  ' > ' + (* +! '= !!*! @  !+ B-*(! 5!'=*)* *!+>+*!'='*'=

 6073861221  9<6039   *'!,=*+1 +*(=*5*'*!+! +!+ 5'4(=!   !  !  > 5*!+    @ 5 *  ' *! &  !!* ! !  *'+ !*, ' *!@ !!'+! *+ = !,1<,0  (*'* (= +' *!@ !=*!*5*'@72 !*, !! !*4     *5*'*!+ ' ;; 163 D  *  ! '= '*    *5*'*!+'82D*!'=( ! *5*'*!+'72D* 5 !''&*4*+,

$ =*+ 1 ' H  !*   =+5!* ' =*5*'*!+  5 ' ! 5* ( =*5*'  *! %!*   & I! =!*5*!+ (= ! *%! !!'  ' *  4 &+!* +5! '   ' +'!!* ! ! ! '= *!!* +(**% + '  B+ ' ! 5* !  + 5(=* *!%!* =*=+!*!*5*',

/,  *( 5 !   = 9*5*'*!+ ! '! ' *! @ '  !!* ! %+ ')*!+'*&, C> '(!*C *'*((*!  >*'= !C>' *'*5!%  ' '!(*!+!%*!*! '+'*E "01108<F,

' '=+5!*'=*5*'*!+!RB'+'**!@ !   C>!   =+!! ' !+ ! @ *'*(  ' (   !   ( !*5*!+ = + ! *% ' ! 5* ,  !   '+ +'* !*!!  ++! !*   '+! *  ( ! 5&  !   *%!&*> '= +E "0181;0*',7Q008037*', 1Q007307*',3Q02808F,

(* 5  %!'=  !+'*(*!'+! *! =!(*!*!*>*&* !!*!)*!=%C!'=+!')*+(  !  )'   ' & ! (=*   +>!  *'+ !**!& *+(=**!+!++!%***' '* E4F(' *!*'!&!+'**!* !)*(  * ' =& ! *! %* !*5+ E " 011  0;2Q $ 1222 ,087F,  !   ( ' & !*  '+  !' '   +'  '**! !*5!+!%* '+**!  %'=% 5!*  )'* ! '=*5!*>!* 4! ** (= * * ' '* !(& !%!*!@' +!!5*!C> *!  + !  * >! (= *'*  !   ! ' '!  '   %*9)'+E "018383F,

' *!)+'+ )*&  *!* *4 '= +* - ' 5 **'*%  +*!*' 5=*(!!*4  ' +' '**! !*5,

<, $=>*! '  (!* ' ! % !)   *% )+'+  '    '+)**   )'!  **!    +!' ' #$# 

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

 )!  -B*&  *!   )*> !   %  ' !!*!@!+!*%'P! O **!+'>*'P !,7 ,0 ,)! -B*&!*!  *! *   ! * 4>! P4  * ! !* (  '*>!* +'*  +*P*-!!*!@!+-B*((*+(*5!@'*E "01/ 1.71..*',8*)*Q " %*+'0<!% 12216070621F,

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

 6073861221  9026039   * !!*!' *!4 *5! +!! !**!*!+! !M

9 ' ))!*    B *( *!! E ' V>*! W W>XF !    '*) =+!'!   *  +  +**' %

9  !'=*!+> !**'!!*)!!*'5*

9  +!! -B*(  *!*+  +5!* *%   !B+ !*(  (! *!+! =+B !  *%+ !* '   ' +!* ' )*!-B*(E )*! ** !* +''*)*!''*F

9 =+B'! *!!%!* !6!!** ) & 4>' = !!' ' +B%**!!*'+*!'!*5!*!')) !'   +  ! ))!'! %!) ' & E "  +*!+'01 1227*',1,1,3F,

 *% @=& !-B*! '=*'*( @='**! !*! *%*! ' (     + '* '   -B*( *  !!! '  !   '   )!* +>! '  *!4  !*+ ! '=+!%*  ' *4  %C!*5 *  !! ! '  !*!!* -B*( = + ! &    !*5*!+     B+ ' ! 5* > +  '  E "  +*!+*',1,1,7F,

!@ %*'*!+-B*! *(9*=!'* '+!!'+ *) ( * &9* 5! H!  (*)*+   !!*! -B*( *'+'! ' ! % !)  ' & *   =*  +54! H!     % ' = +*!* ' '*  +'* ' *)!* E +!*5F '=>!'! %E "  +*!+*',3,3,0F,

  (*    ))!* !*( *!! (*  * =!  '=*) *!+)!*'! 5*5!H!  * *'+ !*'= +*!*' !4 *5*'!'! %!)  ' & ( *  !*!! ' *'*  )5  '= B > -B*( +!*   + 5  *) +>!*5   =)) ! ' 5!+ &*>*%  ! ' E "  +*!+*',3,3,1F,

$=>*! '  *!4  ' =+!! -B*(  *!*+ >' !  V)*! '  '*X !  !!! ** ' !*     )*!  **  ' 9*  *%+ !    ' +!* ' )*! -B*(  "    +*+ (=  )*! '* !* +''* *'=!!!*!'=!* '  B**('='+B >'=%*>!*(!*'*=+!*!C *'*(!  !*!E "  +*!+*',3,3,1F,

 6073861221  9006039   .,   !  B @ =  '   5*  *5* =5* ' & !* ' # !' ::::::::::(*!!!'&@*!+ +*' '82D' )*& +5!=!!*!@!+,

  )*!  ' '! (  & !* *!   *!4  C * '!*    O! *5  %!,

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

!&!  *!4   !)) '=))!*  B *( *!! ! ( ' 5 !*> '= *>* )!* ' B*L !B  ' *! '+ + ' ! % !!*( ! '+>++ !*) '+ + '=B- B!+ +* ! '=%+*!+, $   !  5 !*> ! HB+  !  )* = 9BJ>! !*5*'!,  !*!*'*(=*!*)+>!*5 =)) !'5!+&*>*%    *'! 5*'4 (=*!*)!!!+)*'   !'*!+,

  *!4  ' ! *! * ' !!  *)!!* '  5* =! *)!! *,

!H! &(  ! +!+!!-B*( *!*+'4  (=*)!'!! (=*'*!%!5+' &E !' '&*4 )! @ =R> ' ! * *  0.<7 ! '  ) 4   0..1F,  ! +> '& !*'4 ! +>!(=*5*'*!+' *'*0..2 = ) >**+ '    N   'G   '4  !   )!*!')* +*!*(*!'!!!+ $# + (* 5*! '*))**!  (* *  +! *!   !B>* -B*! *( *5*'!,  & ! ' #  '!!! ** ( 

 6073861221  9016039   **!!*)!*! )*'  !! !*5  5+ ' & B *( E, 0< '  !F,   +*! !!)*  +*! '!*'=! *!!+'*!&!*'+  (*VY *!!9 H!   !!  '=+*   '* !  -!!>* '   )*=+!!'+ *)!%**+X, ! ::::::::::*!+>!'=5* (=! *!!-B*! *(+**+ *!+*  +!!-B*(* +5!!  *!+ ' ! 5*,  +5!* % '4     *% !B+ !*(' !(!!'*!*' *!4  ! *,

(* ! *!!%!* ) & 4>'= !!  ' +B%**!!**!+B+(=** **H!   B+ @   ! '=5*  (+ ' !*5!* ! '   5*  )*! '=)) ! ))*!  ! ))!'! %!) ' &,!@ 5 !!)*(  !%H! '*+@!! @ ! *!! !*'+   !  -B!B+ * (*  *!   & ! +*  @>! +!!'!+!*!+'! 5*,=* !'  *!4 '*!'4 H! '+ +,

 +! '  (*  +4' ( *   *!4  C * '!*  !  +*+   '!!  (    -B*( '   ! ! *))*!   *  !!  '  !   ' , $  ))!* !*( B *( ! =+B ' ! *!! +'*& *!   ( !)) !'5!+=!= &*>*%, '! *!4  *)!!5=*!*!+&*>+C * '  @ **!!* '  *!+ ' ! 5*, **  4  +*!* ' =% '  *!!* ! ' '*  +'*  *% ' + !* (  '*!* )*&+    "   !  =4  *   O!    !4  *5*'! & ! % !)  ' &  '+*! ' 5* +'*& '*5 >!,

    +(! C!+,

 6073861221  9036039     *3  *, ,* ,  ,  



7.080   9  :00 0  4" $+)  ;

  80 

0, +  5%  *! C!+ #'::::::::::! '+** '1; 1221'=))*!'= 9*5*'*!+,

 80

1,  C!!Q

3, )    !* '  (= 5! )     !    +!  H! '  '+* ' 32 C  '4  !*)*!*   * '+ ' +  *% )+'+  '   $BZ*L B)(* ; ;227     ! * &* ,  '+*  ! H!   >+,  +*  '*! M F *'*(  &!!('+**  !'+* %!* *!''+** !!(+Q %F &    ( !*) * !* 5*  ''  !! !  '+**Q F  !   *>!    '   +!!, $*  +*   ::::::::::!! *++!++ +!! F%F!F*9'  *% )+'+  '       !    !*4       (=* '5  '+   * 5%,  +*  '   !*     - '  5 (*  ! C*! ** (  '+** !!(+ ! =5 '(+!+&+'*+  !E !,03102;!02<F,  > ))*4 M   +*'!M   [\ ] #-  #      

 *) ' +! H!!!*)*+& !***(=@=))*)+'+  ' * > ))

 6073861221