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: (" ", 2004, N 1-2)



" ", N 1-2, 2004

. 20 2004 . IV 2003 . ?

12.11.2002 N -3-22/648 ( . 27.02.2003 N -3-22/87).

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<2> , " " // , 2003, N 18. : . . 4. - . .

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, , . - 200 . , , , - 100 . , "" , 60 . - 40 . - 160 .

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- (40 : 160 60) + 60 = 75 - , , "" ;

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041 , 1 2003 2004 . .7.1 24.07.2002 N 104- " , ".

2, , 042.

043 - 3, (, ) . 2003 . , .7.1 N 104-.

( ) 050 051 - 053. ( 010), ( 031, 032, 033) 1, 2 3 ( 041, 042, 043).

060 050 15%.

, , , 030 - 060 , .

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<4> , , , , - 600 . .2 31.12.2002 N 190- " , , , ". , , , () () . N 20 N 43 18.04.2003.

, . .3 . " : " // , 2003, N 13. - . .

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. . IV 2003 . . . - 115 . , - 40 . . 3 .

IV , , 80 000 . IV - 11 200 . 9200 .

IV 5400 . - 4900 ., - 500 . .

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031 - 033 , . 40 . 04 - 05. IV , , 04 . 05 . , .

041 - 043 1, 2 3. 1 2003 . . 3 2003 . . , 2 0,9.

051 04 43 200 . (1200 . 40 . 0,9). 052 053 04.

051 05 , 2003 . . 052 053 05 5400 . (6000 . 1 0,9).

050 IV : 04 - 129 600 ., 05 - 10 800 .

060 - IV . 04 19 440 . (129 600 . 15%), 05 - 1620 . (10 800 . 15%).

200 IV , , 060 . 21 060 .

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, , , . , IV , 10 530 . (21 060 . 50%). , . , . , 220 9200 .

230 , IV , - 5400 .

240 - . 4900 .

250 , IV 26 2004 . (25 ). 6960 . (. 200 (21 060 .) - . 220 (9200 .) - . 240 (4900 .)).

, . . 54 - 58.

     
                                                                  
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,

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                                                T T TTT
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   TT
   ||    |                                                                                               |
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,

, :

     
                                                T T TTT
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   |\      |5|0|0|1|0|0|0|0|0|1|\|5|0|0|1|0|0|0|0|1|
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L------------------------+-+-+-+-+-+-+-+-+-+-+-+
     
   TT
   ||    |                                                                                               |
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,

, :

     
                                                T T TTT
    ____________              |1|4| |0|1| |2|0|0|4|
                                                L+ L+ L+++
   
     
                                                                  
                                                             | |
                                                                  L
   
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                                            |1|1|5|2|0|1|6|
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   |\      |5|0|0|1|0|0|0|0|0|1|\|5|0|0|1|0|0|0|0|1|
   +++++++++++++++++++++
   
L------------------------+-+-+-+-+-+-+-+-+-+-+-+

III.

,

( )

     
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   | ,    |  250 |   6 960  |         |
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   L+++
   

,

, :

     
                                                T T TTT
    ____________              |1|4| |0|1| |2|0|0|4|
                                                L+ L+ L+++
   

..

18.12.2003

     
   


   





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