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30.07.2012 108 " 12- () " " "

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6 2012 . N 7/2113



, 26 2008 . N 445 " ", :

1. 12- () " " 2013 .

2. 12- () " " 2013 .

3. 1 , , , , , () , () , "- ", , .

4. 21 2011 . N 191 " 12- () " " " ( , 2011 ., N 94, 7/1561).

5. 16 2013 .



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                                                   30.07.2012 N 108

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                                                   30.07.2012 N 108


1. 12- () " " ( - ) , , , , , () , () (, , - ), "- ", , .

2. , :

- , ;

- , ;

- , , ;

- , , ;

- , ( ) , ;

- , , () .

3. , :

() - ;

;

;

(), .

4. , , , , , .

5. , - , - - .

- , , (, ), , .

6. - , - - . ( 2000).

, .

7. . , .

8. ( - ).

, , :

- 2709001001, 2709001009;

- 270900900*;

- 2716000000;

- 3104;

- 3102;

- 2933710000;

- 02;

- 04, 0407, 0408, 0409, 0410;

- 1601 1602;

- 350110.

9. , , . - ( K2O) ( N) . - - (1000 ).

10. :

() , , , , , , , , ;

- ;

- ;

.

11. , .

1 2 1 3, 1 2 , 2 1, - ; 3 4 1 3 2 3 2 - .

12. 1 2 , 3 - .

13. 1 3, 2 .

14. , , , 1 , ; , , 2 ; , , , 3 , 1 . , - , , , , 1 3, , , 2 , , 2 .

- , 999 " ".

1. , , , , . , - ( 999), - ( 112), - . ( 2026).

2. , , . , , . , - ( 1171), - ( 1166), - . ( 1145).


15. 1 3 ( , ) , .

16. 1 3, 2 3 .

17. 1 2 , , 4 .

18. 1, 2 3 5 .

19. 1, 2 3 , , 6 .

20. 1, 2, 3 4 1 3 (, , , , ), . 1, 2 3 2 , , "- ".

21. , 3 4 1 .

22. 4 : "" " ". 4 , , , .

. , , .



1


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+--------+----------------------------------------------------------------+
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+--------+----------------------------------------------------------------+
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+--------+----------------------------------------------------------------+
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+--------+----------------------------------------------------------------+
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+--------+----------------------------------------------------------------+
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+--------+----------------------------------------------------------------+
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+--------+----------------------------------------------------------------+
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+--------+----------------------------------------------------------------+
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+--------+----------------------------------------------------------------+
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+--------+----------------------------------------------------------------+
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+--------+----------------------------------------------------------------+
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+--------+----------------------------------------------------------------+
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+--------+----------------------------------------------------------------+
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+--------+----------------------------------------------------------------+
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+--------+----------------------------------------------------------------+
  266                                                              
+--------+----------------------------------------------------------------+
  332                                                              
+--------+----------------------------------------------------------------+
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+--------+----------------------------------------------------------------+
  270                                                             
+--------+----------------------------------------------------------------+
  288                                                               
+--------+----------------------------------------------------------------+
  312                                                          
+--------+----------------------------------------------------------------+
  320                                                          
+--------+----------------------------------------------------------------+
  324                                                             
+--------+----------------------------------------------------------------+
  624   -                                                    
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  276                                                           
+--------+----------------------------------------------------------------+
  831                                                             
+--------+----------------------------------------------------------------+
  292                                                          
+--------+----------------------------------------------------------------+
  340                                                           
+--------+----------------------------------------------------------------+
  344                                                            
+--------+----------------------------------------------------------------+
  308                                                            
+--------+----------------------------------------------------------------+
  304                                                         
+--------+----------------------------------------------------------------+
  300                                                             
+--------+----------------------------------------------------------------+
  268                                                             
+--------+----------------------------------------------------------------+
  316                                                               
+--------+----------------------------------------------------------------+
  208                                                              
+--------+----------------------------------------------------------------+
  832                                                             
+--------+----------------------------------------------------------------+
  262                                                            
+--------+----------------------------------------------------------------+
  212                                                           
+--------+----------------------------------------------------------------+
  214                                            
+--------+----------------------------------------------------------------+
  818                                                             
+--------+----------------------------------------------------------------+
  894                                                             
+--------+----------------------------------------------------------------+
  732                                                     
+--------+----------------------------------------------------------------+
  716                                                           
+--------+----------------------------------------------------------------+
  376                                                            
+--------+----------------------------------------------------------------+
  356                                                              
+--------+----------------------------------------------------------------+
  360                                                          
+--------+----------------------------------------------------------------+
  400                                                           
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  368                                                               
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  372                                                           
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  364   ,                                        
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  724                                                            
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  380                                                             
+--------+----------------------------------------------------------------+
  887                                                              
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  116                                                           
+--------+----------------------------------------------------------------+
  120                                                            
+--------+----------------------------------------------------------------+
  124                                                             
+--------+----------------------------------------------------------------+
  634                                                              
+--------+----------------------------------------------------------------+
  404                                                              
+--------+----------------------------------------------------------------+
  196                                                               
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  296                                                           
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  192                                                               
+--------+----------------------------------------------------------------+
  414                                                             
+--------+----------------------------------------------------------------+
  531                                                            
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  418    -                      
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  428                                                             
+--------+----------------------------------------------------------------+
  426                                                             
+--------+----------------------------------------------------------------+
  430                                                            
+--------+----------------------------------------------------------------+
  422                                                              
+--------+----------------------------------------------------------------+
  434                                                              
+--------+----------------------------------------------------------------+
  440                                                              
+--------+----------------------------------------------------------------+
  438                                                        
+--------+----------------------------------------------------------------+
  442                                                         
+--------+----------------------------------------------------------------+
  480                                                           
+--------+----------------------------------------------------------------+
  478                                                         
+--------+----------------------------------------------------------------+
  450                                                         
+--------+----------------------------------------------------------------+
  175                                                            
+--------+----------------------------------------------------------------+
  446                                                              
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  807   ,                           
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  454                                                             
+--------+----------------------------------------------------------------+
  458                                                           
+--------+----------------------------------------------------------------+
  466                                                               
+--------+----------------------------------------------------------------+
  581               
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  462                                                           
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+--------+----------------------------------------------------------------+
  504                                                            
+--------+----------------------------------------------------------------+
  474                                                          
+--------+----------------------------------------------------------------+
  584                                                  
+--------+----------------------------------------------------------------+
  484                                                            
+--------+----------------------------------------------------------------+
  583   ,                                    
+--------+----------------------------------------------------------------+
  508                                                           
+--------+----------------------------------------------------------------+
  492                                                             
+--------+----------------------------------------------------------------+
  496                                                           
+--------+----------------------------------------------------------------+
  500                                                         
+--------+----------------------------------------------------------------+
  104                                                             
+--------+----------------------------------------------------------------+
  516                                                            
+--------+----------------------------------------------------------------+
  520                                                              
+--------+----------------------------------------------------------------+
  524                                                              
+--------+----------------------------------------------------------------+
  562                                                              
+--------+----------------------------------------------------------------+
  566                                                            
+--------+----------------------------------------------------------------+
  528                                                         
+--------+----------------------------------------------------------------+
  558                                                          
+--------+----------------------------------------------------------------+
  570                                                               
+--------+----------------------------------------------------------------+
  554                                                      
+--------+----------------------------------------------------------------+
  540                                                     
+--------+----------------------------------------------------------------+
  578                                                           
+--------+----------------------------------------------------------------+
  784                                        
+--------+----------------------------------------------------------------+
  512                                                               
+--------+----------------------------------------------------------------+
  074                                                         
+--------+----------------------------------------------------------------+
  833                                                          
+--------+----------------------------------------------------------------+
  574                                                      
+--------+----------------------------------------------------------------+
  162                                                    
+--------+----------------------------------------------------------------+
  334                                       
+--------+----------------------------------------------------------------+
  136                                                      
+--------+----------------------------------------------------------------+
  184                                                        
+--------+----------------------------------------------------------------+
  796                                                
+--------+----------------------------------------------------------------+
  586                                                           
+--------+----------------------------------------------------------------+
  585                                                              
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  275    ,                          
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  591                                                             
+--------+----------------------------------------------------------------+
  336     (- )                     
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  598    -                                              
+--------+----------------------------------------------------------------+
  600                                                           
+--------+----------------------------------------------------------------+
  604                                                               
+--------+----------------------------------------------------------------+
  612                                                            
+--------+----------------------------------------------------------------+
  616                                                             
+--------+----------------------------------------------------------------+
  620                                                         
+--------+----------------------------------------------------------------+
  630   -                                                     
+--------+----------------------------------------------------------------+
  638                                                            
+--------+----------------------------------------------------------------+
  646                                                             
+--------+----------------------------------------------------------------+
  642                                                            
+--------+----------------------------------------------------------------+
  882                                                              
+--------+----------------------------------------------------------------+
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  678   -                                               
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+--------+----------------------------------------------------------------+
  748                                                          
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+--------+----------------------------------------------------------------+
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  652   -                                                  
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  534   - ( )                                
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  703                                                           
+--------+----------------------------------------------------------------+
  705                                                           
+--------+----------------------------------------------------------------+
  826                                             
+--------+----------------------------------------------------------------+
  840                                                   
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  090                                                  
+--------+----------------------------------------------------------------+
  706                                                             
+--------+----------------------------------------------------------------+
  729                                                              
+--------+----------------------------------------------------------------+
  740                                                            
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  764                                                            
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  768                                                               
+--------+----------------------------------------------------------------+
  772                                                            
+--------+----------------------------------------------------------------+
  776                                                              
+--------+----------------------------------------------------------------+
  780                                                    
+--------+----------------------------------------------------------------+
  798                                                             
+--------+----------------------------------------------------------------+
  788                                                              
+--------+----------------------------------------------------------------+
  792                                                             
+--------+----------------------------------------------------------------+
  800                                                             
+--------+----------------------------------------------------------------+
  876                                                      
+--------+----------------------------------------------------------------+
  858                                                            
+--------+----------------------------------------------------------------+
  234                                                   
+--------+----------------------------------------------------------------+
  242                                                              
+--------+----------------------------------------------------------------+
  608                                                          
+--------+----------------------------------------------------------------+
  246                                                          
+--------+----------------------------------------------------------------+
  238     ()                              
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  250                                                            
+--------+----------------------------------------------------------------+
  254                                                  
+--------+----------------------------------------------------------------+
  258                                               
+--------+----------------------------------------------------------------+
  260                                         
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  191                                                           
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  140   -                                
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  148                                                                
+--------+----------------------------------------------------------------+
  499                                                         
+--------+----------------------------------------------------------------+
  203                                                  
+--------+----------------------------------------------------------------+
  152                                                               
+--------+----------------------------------------------------------------+
  756                                                          
+--------+----------------------------------------------------------------+
  752                                                             
+--------+----------------------------------------------------------------+
  744     -                                           
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  144   -                                                       
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  218                                                            
+--------+----------------------------------------------------------------+
  226                                               
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  222   -                                                   
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  232                                                            
+--------+----------------------------------------------------------------+
  233                                                            
+--------+----------------------------------------------------------------+
  231                                                            
+--------+----------------------------------------------------------------+
  710                                                        
+--------+----------------------------------------------------------------+
  239                               
+--------+----------------------------------------------------------------+
  728                                                         
+--------+----------------------------------------------------------------+
  388                                                             
+--------+----------------------------------------------------------------+
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2


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  1101                                                     
+---------+---------------------------------------------------------------+
  1110                                                   
+---------+---------------------------------------------------------------+
  1111                                              
+---------+---------------------------------------------------------------+
  1112                                               
+---------+---------------------------------------------------------------+
  1114                                               
+---------+---------------------------------------------------------------+
  1115                                                   
+---------+---------------------------------------------------------------+
  1117                                               
+---------+---------------------------------------------------------------+
  1118                                              
+---------+---------------------------------------------------------------+
  1119                                                
+---------+---------------------------------------------------------------+
  1120                                                
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  1145   .                                                       
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  1140   . -                                             
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  1199                                        
+---------+---------------------------------------------------------------+
  1124                                                 
+---------+---------------------------------------------------------------+
  1125                                                  
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  1183   -                                 
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  1127                                            
+---------+---------------------------------------------------------------+
  1129                                                  
+---------+---------------------------------------------------------------+
  1130                                                 
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  1132                                                
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  1133                                                  
+---------+---------------------------------------------------------------+
  1134                                                
+---------+---------------------------------------------------------------+
  1103                                                 
+---------+---------------------------------------------------------------+
  1104                                                  
+---------+---------------------------------------------------------------+
  1137                                                 
+---------+---------------------------------------------------------------+
  1138                                                    
+---------+---------------------------------------------------------------+
  1141                                              
+---------+---------------------------------------------------------------+
  1142                                                   
+---------+---------------------------------------------------------------+
  1144                                                
+---------+---------------------------------------------------------------+
  1146                                                 
+---------+---------------------------------------------------------------+
  1147                                                 
+---------+---------------------------------------------------------------+
  1122                                              
+---------+---------------------------------------------------------------+
  1149                                               
+---------+---------------------------------------------------------------+
  1150                                              
+---------+---------------------------------------------------------------+
  1152                                                     
+---------+---------------------------------------------------------------+
  1153                                               
+---------+---------------------------------------------------------------+
  1154                                                  
+---------+---------------------------------------------------------------+
  1156                                                 
+---------+---------------------------------------------------------------+
  1157                                                      
+---------+---------------------------------------------------------------+
  1105                                                    
+---------+---------------------------------------------------------------+
  1158                                                  
+---------+---------------------------------------------------------------+
  1179                                                  
+---------+---------------------------------------------------------------+
  1184                                                   
+---------+---------------------------------------------------------------+
  1180                                            
+---------+---------------------------------------------------------------+
  1181                                                 
+---------+---------------------------------------------------------------+
  1182                                                
+---------+---------------------------------------------------------------+
  1126                                               
+---------+---------------------------------------------------------------+
  1185                                                
+---------+---------------------------------------------------------------+
  1186                                                 
+---------+---------------------------------------------------------------+
  1187                                                    
+---------+---------------------------------------------------------------+
  1188                                                 
+---------+---------------------------------------------------------------+
  1189                                                
+---------+---------------------------------------------------------------+
  1198     ()                                       
+---------+---------------------------------------------------------------+
  1192                                               
+---------+---------------------------------------------------------------+
  1193                                                    
+---------+---------------------------------------------------------------+
  1195                                                 
+---------+---------------------------------------------------------------+
  1160                                                 
+---------+---------------------------------------------------------------+
  1161                                                  
+---------+---------------------------------------------------------------+
  1136                                                  
+---------+---------------------------------------------------------------+
  1163                                                
+---------+---------------------------------------------------------------+
  1164                                                
+---------+---------------------------------------------------------------+
  1165                                               
+---------+---------------------------------------------------------------+
  1190     -                              
+---------+---------------------------------------------------------------+
  1166                                                 
+---------+---------------------------------------------------------------+
  1107                                                
+---------+---------------------------------------------------------------+
  1168                                                 
+---------+---------------------------------------------------------------+
  1128                                                   
+---------+---------------------------------------------------------------+
  1169                                                    
+---------+---------------------------------------------------------------+
  1170                                                   
+---------+---------------------------------------------------------------+
  1171                                                  
+---------+---------------------------------------------------------------+
  1194                                              
+---------+---------------------------------------------------------------+
  1173                                                
+---------+---------------------------------------------------------------+
  1108                                                   
+---------+---------------------------------------------------------------+
  1175                                                
+---------+---------------------------------------------------------------+
  1196                                               
+---------+---------------------------------------------------------------+
  1176                                                  
+---------+---------------------------------------------------------------+
  1197                                               
+---------+---------------------------------------------------------------+
  1177                                          
+---------+---------------------------------------------------------------+
  1178                                                
+---------+---------------------------------------------------------------+
                                                          
+---------+---------------------------------------------------------------+
  2001                                          
+---------+---------------------------------------------------------------+
  2002                                                  
+---------+---------------------------------------------------------------+
  2003                                                  
+---------+---------------------------------------------------------------+
  2004                                           
+---------+---------------------------------------------------------------+
  2005                                                   
+---------+---------------------------------------------------------------+
  2006                                                
+---------+---------------------------------------------------------------+
  2007                                               
+---------+---------------------------------------------------------------+
  2008                                                
+---------+---------------------------------------------------------------+
  2009   -                                       
+---------+---------------------------------------------------------------+
  2010                                                   
+---------+---------------------------------------------------------------+
  2011                                             
+---------+---------------------------------------------------------------+
  2012                                                  
+---------+---------------------------------------------------------------+
  2013                                                  
+---------+---------------------------------------------------------------+
  2014                                               
+---------+---------------------------------------------------------------+
  2015                                                   
+---------+---------------------------------------------------------------+
  2016                                                 
+---------+---------------------------------------------------------------+
  2017                                                  
+---------+---------------------------------------------------------------+
  2018                                                    
+---------+---------------------------------------------------------------+
  2019                                              
+---------+---------------------------------------------------------------+
  2020                                                
+---------+---------------------------------------------------------------+
  2021                                                 
+---------+---------------------------------------------------------------+
  2022                                                
+---------+---------------------------------------------------------------+
  2023                                                 
+---------+---------------------------------------------------------------+
  2024                                                
+---------+---------------------------------------------------------------+
  2025                                               
+---------+---------------------------------------------------------------+
  2026   .                                                         
+---------+---------------------------------------------------------------+
  2027   .                                                  
+---------+---------------------------------------------------------------+
                                                       
+---------+---------------------------------------------------------------+
  3211                                                
+---------+---------------------------------------------------------------+
  3215                                                
+---------+---------------------------------------------------------------+
  3219                                                
+---------+---------------------------------------------------------------+
  3223                                                 
+---------+---------------------------------------------------------------+
  3227   -                                   
+---------+---------------------------------------------------------------+
  3231                                                 
+---------+---------------------------------------------------------------+
  3235                                             
+---------+---------------------------------------------------------------+
  3239                                               
+---------+---------------------------------------------------------------+
  3243                                             
+---------+---------------------------------------------------------------+
  3247                                              
+---------+---------------------------------------------------------------+
  3251   -                                      
+---------+---------------------------------------------------------------+
  3255                                               
+---------+---------------------------------------------------------------+
  3259   -                                    
+---------+---------------------------------------------------------------+
  3263   -                                  
+---------+---------------------------------------------------------------+
  3271   .                                                       
+---------+---------------------------------------------------------------+
  3275   .                                                       
---------+----------------------------------------------------------------


3


12-
() "
"



--------------------+-------------------------------------------------
                                                                 
          
                                                                
+-------------------+-----------------------------------------------------+
         1             -          
+-------------------+-----------------------------------------------------+
         2                 
+-------------------+-----------------------------------------------------+
         3                                                
+-------------------+-----------------------------------------------------+
         5                                  
+-------------------+-----------------------------------------------------+
         6                               
+-------------------+-----------------------------------------------------+
         7                             
+-------------------+-----------------------------------------------------+
         8                 
                                                             
+-------------------+-----------------------------------------------------+
         9                                            
+-------------------+-----------------------------------------------------+
        10                                             
+-------------------+-----------------------------------------------------+
        11                                                       
+-------------------+-----------------------------------------------------+
        12                                                
-------------------+------------------------------------------------------


4


12-
() "
"



,

-------------+--------------------------------------------------------
                                                                 
                                  
                                                                  
+------------+------------------------------------------------------------+
     00                                          
+------------+------------------------------------------------------------+
     01                           
+------------+------------------------------------------------------------+
     02                        
+------------+------------------------------------------------------------+
     03                     
                                 
+------------+------------------------------------------------------------+
     04             
+------------+------------------------------------------------------------+
     05       ,        
            , ,                                  
+------------+------------------------------------------------------------+
     06       ,        
                                                          
+------------+------------------------------------------------------------+
     07                                     
+------------+------------------------------------------------------------+
     08                                            
+------------+------------------------------------------------------------+
     09       ,            
             ,          
                                                      
------------+-------------------------------------------------------------


5


12-
() "
"



-------------+--------------------------------------------------------
                                                                 
                                 
                                                                   
+------------+------------------------------------------------------------+
     11                
                              
                                                  
+------------+------------------------------------------------------------+
     12                
                         
                                                  
+------------+------------------------------------------------------------+
     21                
                         
                                                              
+------------+------------------------------------------------------------+
     22                
                      
                                                              
+------------+------------------------------------------------------------+
     31                
                           
                           
+------------+------------------------------------------------------------+
     32                
                           
                        
+------------+------------------------------------------------------------+
     41             
            30                                                      
+------------+------------------------------------------------------------+
     42             
            120                                                     
+------------+------------------------------------------------------------+
     43            ,   
             120                                         
+------------+------------------------------------------------------------+
     51           ,      
                    
+------------+------------------------------------------------------------+
     52                              
+------------+------------------------------------------------------------+
     53                
            ,               
                                                          
+------------+------------------------------------------------------------+
     54                               
+------------+------------------------------------------------------------+
     00                                
------------+-------------------------------------------------------------


6


12-
() "
"



-----------+----------------------------------------------------------
                                       
                                                              
+----------+--------------------------------------------------------------+
    10                                                  
+----------+--------------------------------------------------------------+
    20                                          
+----------+--------------------------------------------------------------+
    30                                             
+----------+--------------------------------------------------------------+
    40                                                
+----------+--------------------------------------------------------------+
    50                                               
+----------+--------------------------------------------------------------+
    71                                           
+----------+--------------------------------------------------------------+
    72                                              
+----------+--------------------------------------------------------------+
    80                                         
+----------+--------------------------------------------------------------+
    90     ,      
                                                                   
+----------+--------------------------------------------------------------+
    99                                                            
----------+---------------------------------------------------------------





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