Решение по адм. дело №312/2024 на Административен съд - Сливен

юя<style type="text/css">.body-text { font-size:12pt !important; } </style> ( <5@">! 2197 !;825=, 28.11.2024 3. " 4<8=8AB@0B82=8OB AJ4 - !;825= - III AJAB02, 2 AJ451=> 70A540=85 =0 42045A5B 8 ?J@28 =>5<2@8 425 E8;O48 42045A5B 8 G5B2J@B0 3>48=0 2 AJAB02: <table border="0" class="body-text" dir="ltr" style="width: 100%; margin: 40px 0px 40px;"> <tbody> <tr> <td style="text-align: right;">!J48O: </td> <td style="text-align: left; vertical-align: top; width:300px;">/ </td> </tr> <tr> <td style="text-align: right; vertical-align: top;"> </td> <td style="text-align: left; vertical-align: top; width:300px;"> </td> </tr> </tbody> </table> @8 A5:@5B0@ / - :C@>@0"> B AJ48O"> :0B> @073;540 4>:;0420=>B> >B AJ48O / 284 45;> =><5@"> 04<8=8AB@0B82=> 45;> ! 20247220700312 / 2024 3., 70 40 A5 ?@>87=5A5 275 ?@54284 A;54=>B>:  <div class="rtf" dir="ltr" style="margin-bottom:.2pt;text-indent:35.45pt;font-size:12pt;font-family:MS Sans Serif; text-align: justify;"> @>872>4AB2>B> 5 ?> @540 =0 G;. 145 8 A;. >B 4<8=8AB@0B82=>-?@>F5AC0;=8O :>45:A // 2J2 2@J7:0 A G;. 44 >B 53;0<5=B (!) ! 952/2013 =0 2@>?59A:8O ?0@;0<5=B 8 =0 !J25B0 >B 9 >:B><2@8 2013 3>48=0 70 AJ74020=5 =0 8B=8G5A:8 :>45:A =0 !JN70 / 53;0<5=B (!) ! 952/2013/ 8 G;. 220 >B 0:>=0 70 <8B=8F8B5 //. 1@07C20=> 5 ?> 60;10 >B " &bdquo;. - . .“ A : ********, AJA A540;8I5 8 04@5A =0 C?@02;5=85: [=0A5;5=> <OAB>], [C;8F0], ?>4045=0 A@5IC 5H5=85 ! 32-798063 >B 29.03.2024 3. =0 8@5:B>@0 =0 "5@8B>@80;=0 48@5:F8O /"/ 8B=8F0 C@30A, A :>5B> 5 @5H5=> A;54=>B>: 0 >A=>20=85 G;. 74, § 3 >B 53;0<5=B (!) ! 952/2013 3. =0 2@>?59A:8O ?0@;0<5=B 8 =0 !J25B0 >B 9 >:B><2@8 2013 3. 70 AJ74020=5 =0 8B=8G5A:8 :>45:A =0 !JN70, 70 AB>:0B0, ?>AB025=0 ?>4 @568< 4>?CA:0=5 70 A2>1>4=> >1@0I5=85 A A MRN 21BG001008033192R3/31.03.2021 3., 5 >?@545;5=0 <8B=8G5A:0 AB>9=>AB 2 @07<5@ =0 12669,99 ;520; 0 >A=>20=85 G;. 85, § 1 >B 53;0<5=B (!) ! 952/2013 3., 70 AB>:0B0 >B 5 >?@545;5=> 2=>A=> <8B=8G5A:> 704J;65=85 2 @07<5@ =0 1267 ;520; 0 >A=>20=85 G;. 77, § 1, 1C:20 0) >B 53;0<5=B (!) ! 952/2013 3., 70 AB>:0B0 >B A MRN 21BG001008033192R3/31.03.2021 3., 5 >?@545;5=> 2J7=8:20=5 =0 2=>A=> <8B=8G5A:> 704J;65=85 =0 40B0B0 =0 ?@85<0=5 =0 <8B=8G5A:0B0 45:;0@0F8O, 0 8<5==> 31.03.2021 3.; 0 >A=>20=85 G;. 55, 0;. 1 >B !, 5 >?@545;5=0 40=JG=0 >A=>20 ?@8 2=>A ?> A<8AJ;0 =0 G;. 16, 0;. 1 >B ! =0 AB>:0B0 >B 2 @07<5@ =0 13936,99 ;520; 0 >A=>20=85 G;. 54, 0;. 1 >B ! 2J2 2@J7:0 A G;. 77, § 1, 1C:20 0) >B 53;0<5=B (!) ! 952/2013 3. 8 A G;. 77, § 2 >B AJI8O @53;0<5=B, 5 >?@545;5=> 2J7=8:20=5 =0 704J;65=85 8 70 ! =0 40B0 31.03.2021 3. 8 ?@54284 40=JG=0B0 AB02:0 >B 20 %, AJ3;0A=> G;. 66, 0;. 1, B. 2 >B ! 8 =0 >A=>20=85 G;. 67, 0;. 1 >B AJI8O 70:>=, 5 >?@545;5=> 704J;65=85 70 ! 70 AB>:0B0 2 @07<5@ =0 2787,40 ;520; 0 >A=>20=85 G;. 105, § 3 8 § 4 >B 53;0<5=B (!) ! 952/2013 3. 8 =0 >A=>20=85 G;. 56 >B !, 70 AB>:0B0 >B A MRN 21BG001008033192R3/31.03.2021 3., A0 >?@545;5=8 70 275<0=5 ?>4 >BG5B 8 4>AJ18@0=5 2=>A=> <8B> 2 @07<5@ =0 919,64 ;520 8 ! 2 @07<5@ =0 2023,21 ;520; 0 >A=>20=85 G;. 77, § 3 >B 53;0<5=B (!) ! 952/2013 3. 8 G;. 83, 0;. 1 >B !, 5 >?@545;5= " &bdquo;. - . .“ :0B> 4. 70 4>?;0I0=5 =0 2=>A=> <8B> 2 @07<5@ =0 919,64 ;520 8 =0 ! 2 @07<5@ =0 2023,21 ;520, 254=> AJA 704J;65=85 70 ;8E28, AG8B0=> >B 31.03.2021 3. 4> 40B0B0 =0 C254><O20=5B> =0 4., :0:B> 8 ;8E20 70 701020 70 @07<5@0 =0 4J;68<8B5 275<0=8O, :>8B> =5 A0 ?;0B5=8 2 10-4=52=8O A@>: >B C254><O20=5 =0 4. 70 @5H5=85B>. 60;10B0 A8 >A?>@20I8OB B2J@48, G5 >A?>@5=>B> @5H5=85 5 =570:>=>AJ>1@07=>, BJ9 :0B> 5 874045=> ?@8 4>?CA=0B8 AJI5AB25=8 =0@CH5=8O =0 04<8=8AB@0B82=>?@>872>4AB25=8B5 ?@028;0 8 2 =0@CH5=85 =0 ?@8;>68<8O <0B5@80;5= 70:>=. 7;030 AJ>1@065=8O, G5: 5 4>?CA=0B> AJI5AB25=> ?@>F5AC0;=> =0@CH5=85 =0 G;. 140, § 1 >B 53;0<5=B 70 87?J;=5=85 2015/2447, 87@07O20I> A5 2 B>20, G5 <8B=8G5A:8OB >@30= =5 5 ?>8A:0; 8=D>@<0F8O >B=>A=> 4>AB>25@=>ABB0 =0 45:;0@8@0=8B5 40==8 ?@548 40 A5 ?@8ABJ?8 :J< >?@545;O=5 =0 =>20 <8B=8G5A:0 AB>9=>AB ?> ; =0 >A?>@20I8O =5 5 2@JG20=> ?8A<> A @53. ! 32-150153 >B 20.04.2023 3.; ;8?A20 70?>254 70 2J7;030=5 =0 ?@>25@:0 2 @0<:8B5 =0 ?>A;5420I8O :>=B@>; ?> @540 =0 G;. 842 >B ; <8B=8G5A:8B5 >@30=8 A0 >BE2J@;8;8 45:;0@8@0=0B0 4>3>2>@=0 AB>9=>AB =0 ?@>F5A=0B0 AB>:0, 157 40 A0 CAB0=>28;8 ?@54?>AB02:8B5 70 ?@8;030=5 =0 G;. 140, § 1 >B 53;0<5=B 70 87?J;=5=85 2015/2447; ?@8 =0;8G85 =0 20;84=8 4>:C<5=B8 70 AB>9=>ABB0 =0 2=5A5=8O 02B><>18;, :>8B> =5 A0 >A?>@5=8 >B <8B=8G5A:8B5 >@30=8, ;8?A20B >A=>20=8O 70 =5?@85<0=5 =0 45:;0@8@0=0B0 4>3>2>@=0 AB>9=>AB 8 70 >?@545;O=5 =0 =>20 ?>-28A>:0 B0:020; <8B=8G5A:8OB >@30= =5>1>A=>20=> 5 ?@85;, G5 2B>@8G=8B5 <5B>48 A5 O2O20B =5?@8;>68<8 8 =5>1>A=>20=> 5 ?@5<8=0; :J< >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB =0 2=5A5=0B0 AB>:0 =0 >A=>20=85 G;. 74, § 3 >B 53;0<5=B () ! 952/2013; =5?@028;=> 5 ?@8;>65= 8 @575@2=8OB <5B>4 ?> G;. 74, § 3 >B 53;0<5=B () ! 952/2013. >;8 >A?>@5=>B> @5H5=85 40 1J45 >B<5=5=>. @5B5=48@0 ?@8AJ640=5 =0 =0?@025=8B5 ?> 45;>B> @07=>A:8. AJ451=> 70A540=85 >A?>@20I8OB, @54>2=> ?@87>20=, A5 ?@54AB02;O20 >B C?J;=><>I5= ?@>F5AC0;5= ?@54AB028B5;, :>9B> ?>44J@60 60;10B0 8 <>;8 40 1J45 C2065=0. ?@54AB025=8 ?8A<5=8 15;56:8 87;030 AJ>1@065=8O 2 ?>4:@5?0 =0 B2J@45=8OB0 A8 70 =570:>=>AJ>1@07=>AB =0 >A?>@5=8O 0:B. 4<8=8AB@0B82=8OB >@30=, @54>2=> ?@87>20=, A5 ?@54AB02;O20 2 AJ451=> 70A540=85 >B C?J;=><>I5= ?@>F5AC0;5= ?@54AB028B5;, :>9B> >A?>@20 60;10B0 :0B> =5>A=>20B5;=0 8 <>;8 40 1J45 >BE2J@;5=0. @5B5=48@0 ?@8AJ640=5 =0 N@8A:>=AC;BA:> 2J7=03@0645=85. @028 2J7@065=85 70 ?@5:><5@=>AB =0 ?@5B5=48@0=>B> 042>:0BA:> 2J7=03@0645=85. ?@54AB025=8 ?8A<5=8 15;56:8 87;030 AJ>1@065=8O 2 ?>4:@5?0 =0 B2J@45=8OB0 A8 70 70:>=>AJ>1@07=>AB =0 >A?>@5=>B> @5H5=85. 4<8=8AB@0B82=8OB AJ4, A;54 :0B> >1AJ48 8 ?@5F5=8 =02545=8B5 2 60;10B0 4>2>48, AB0=>28I0B0 =0 AB@0=8B5, AJ1@0=8B5 ?> 45;>B> >B=>A8<8 :J< A?>@0 4>:070B5;AB20 8 872J@H8 ?@>25@:0 70 70:>=>AJ>1@07=>AB =0 >A?>@5=8O 04<8=8AB@0B825= 0:B, ?@85<0 70 CAB0=>25=> >B D0:B8G5A:0 AB@0=0 A;54=>B>: 0 31.03.2021 3. A A MRN 21BG001008033192R3 >A?>@20I8OB 5 45:;0@8@0; 70 ?>AB02O=5 ?>4 <8B=8G5A:8 @568< 4>?CA:0=5 70 A2>1>4=> >1@0I5=85 =0 AB>:0: C?>B@51O20= ?JB=8G5A:8 02B><>18; - :0B0AB@>D8@0;, <0@:0: Mercedes-Benz, <>45;: !350, B8?: !350, ?J@20 @53: 01/01/2013, F2OB: 0, @.>15<: 3500, 4-B5;: =O<0 40==8, H0A8: *****************, A :>=B59=5@ ***********. <8B=8G5A:0B0 45:;0@0F8O 70 AB>:0B0 A0 45:;0@8@0=8: :>4 =0 4J@6020B0 =0 87?@0I0=5/ 87=>A – .; CA;>285 =0 4>AB02:0 &bdquo;CFR - !B>9=>AB 8 =02;>“; F5=0 =0 AB>:0B0 - 2718 CAD; <8B=8G5A:0 AB>9=>AB 3473,58 ;520. J< <8B=8G5A:0B0 45:;0@0F8O A0 ?@8;>65=8: D0:BC@0 ! R.-*********/25.01.2021 3., 874045=0 >B &bdquo;9396-9053 Q. Inc.”, 7405! rue V., P., QC ******, A ?>A>G5=0 F5=0 2718 CAD; >?0:>2JG5= ;8AB ! R.-*********/25.01.2021 3., 874045= >B &bdquo;9396-9053 Q. Inc.”, 7405C rue V., P., QC ******; CERTIFICAT ********, B>20@8B5;=8F0 ! ************. !J3;0A=> 40==8B5 2 ?@8;>65=0B0 B>20@8B5;=8F0, 02B><>18;JB 5 =0B>20@5= 2 ?@8AB0=8I5 ., ., A ?@8AB0=8I5 =0 @07B>20@20=5 C@30A, J;30@8O. 0 1070 45:;0@8@0=8B5 40==8, :J< 40B0B0 =0 ?@85<0=5 =0 , @07<5@JB =0 <8B=8G5A:0B0 AB>9=>AB 70 AB>:0B0 5 >?@545;5= AJ3;0A=> @07?>@5410B0 =0 G;. 70, § 1 >B 53;0<5=B (!) ! 952/2013 3., 0 8<5==> =0 1070 4>3>2>@=0B0 AB>9=>AB- 459AB28B5;=> ?;0B5=0B0 8;8 ?>4;560I0B0 =0 ?;0I0=5 F5=0 =0 AB>:0B0 ?@8 ?@>40610B0 9 70 87=>A A <5AB>=07=0G5=85 2 <8B=8G5A:0B0 B5@8B>@8O =0 !JN70, :>@838@0=0 ?@8 =5>1E>48<>AB. 8B=8G5A:0B0 AB>9=>AB 70 AB>:0B0, >?@545;5=0 =0 1070 45:;0@8@0=8B5 70 =5O 5;5<5=B8, 5 3473,58 ;520 /2718 CAD E 20;CB5= :C@A 1.27799 BGN/CAD/. ?@545;5=8B5, 275B8 ?>4 >BG5B 8 70?;0B5=8 275<0=8O A0 <8B> 347,36 ;520 8 ! 764,19 ;520, 87G8A;5=8 AJ>1@07=> <8B=8G5A:0B0 AB>9=>AB 8 AJ>B25B=0B0 40=JG=0 >A=>20. ! 8A<> e3. ! 32-441111/16.12.2022 3. =0 &#, >B :. <8B=8G5A:8 2;0AB8 - &bdquo;C. Border Services Agency“, 5 18;0 ?@54>AB025=0 8=D>@<0F8O 70 ?@52>7=8 A@54AB20, 45:;0@8@0=8 70 87=>A 2 . A <5AB>=07=0G5=85 !, ?>ABJ?8;0 A 8A<> e3. ! 32-17346/13.01.2023 3. =0 " 8B=8F0 C@30A. @54284 3>@=>B> 5 >AJI5AB25= ?>A;5420I :>=B@>; =0 AB>:0B0, 45:;0@8@0=0 A A MRN 21BG001008033192R3/31.03.2021 3., ?@8 :>5B> 5 18;> CAB0=>25=> =5AJ>B25BAB285 ?> >B=>H5=85 =0 45:;0@8@0=0B0 2 F5=0 2 @07<5@ =0 2718 CAD A?@O<> ?@54>AB025=0B0 >B :. <8B=8G5A:8 2;0AB8 F5=0 2 @07<5@ =0 9914 CAD. J2 2@J7:0 A ?>A>G5=0B0 8=D>@<0F8O, 70 <8B=8G5A:8O >@30= 2J7=8:=0;8 AJ<=5=8O >B=>A=> 459AB28B5;=0B0 F5=0 =0 AB>:0B0, :0:B> 8 5;5<5=B8B5, :>8B> A5 ?@8102OB :J< =5O ?@8 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB, ?>@048 :>5B> =0 >A=>20=85 G;. 48 >B 53;0<5=B (!) ! 952/2013 3., A 8A<> e3. ! 32-150153/20.04.2023 3. A0 18;8 878A:0=8 4>:070B5;AB20 2 ?>B2J@645=85 =0 45:;0@8@0=0B0 F5=0 >B " &bdquo;. - . .“, :0B> B5E=8G5A:> AJAB>O=85 =0 ?@52>7=>B> A@54AB2> :J< 40B0B0 =0 <8B=8G5A:>B> >D>@<O=5, A=8<:8 =0 02B><>18;0, >B@07O20I8 AJAB>O=85B> <C :J< 40B0B0 =0 45:;0@8@0=5B> <C ?@54 <8B=8G5A:8B5 >@30=8, D0:BC@8 70 @5<>=B=8 459=>AB8 8 2AO:0:20 4@C30 8=D>@<0F8O 8 4>:C<5=B8, >B=>A8<8 :J< 02B><>18;0. 8A<>B> 5 18;> 87?@0B5=> ?> ?>I0B0 =0 04@5A0 =0 " 8 5 18;> 2J@=0B> :0B> =5?>BJ@A5=> =0 15.05.2023 3., A;54 :>5B> 5 18;> AJ>1I5=> G@57 70;5?20=5 =0 C254><;5=85 ?> G;. 180, 0;. 9 >B , 284=> >B !J>1I5=85 53. ! 32-197254/2023 3. B " =5 A0 ?@54AB025=8 4>:C<5=B8 8;8 8=D>@<0F8O 2 C:070=8O A@>:. 8; 5 872J@H5= 0=0;87 =0 ?@8;>65=8B5 :J< 4>:C<5=B8 8 ?@54>AB025=0B0 >B :. <8B=8G5A:8 2;0AB8 8=D>@<0F8O, 8 5 18;> AG5B5=>, G5 <8B=8G5A:8B5 >@30=8 =5 =0<8@0B 4>AB0BJG=> 4>:070B5;AB20 2 ?>4:@5?0 =0 45:;0@8@0=0B0 F5=0 8/8;8 5;5<5=B8B5, :>8B> A5 ?@8102OB :J< =5O, ?>@048 :>5B> ?@85;8, G5 A0 =0;8F5 >A=>20B5;=8 AJ<=5=8O >B=>A=> <8B=8G5A:0B0 AB>9=>AB =0 AB>:0B0, >?@545;5=0 ?> @540 =0 G;5= 70, § 1 >B 53;0<5=B (!) ! 952/2013 3. !J>1I5=85 53. ! 32-540330/31.08.2023 3. =0 8@5:B>@0 =0 " 8B=8F0 C@30A, 04@5A8@0=> 4> " &bdquo;. - . .“, AJ>1I5=> G@57 70;5?20=5 =0 C254><;5=85 ?> G;. 180, 0;. 9 >B , 5 18;> ?>A>G5=>, G5 2 87?J;=5=85 =0 G;. 22, § 6 >B 53;0<5=B (!) ! 952/2013 3., ?@54AB>8 874020=5 =0 5H5=85 =0 8@5:B>@0 =0 " 8B=8F0 C@30A, A :>5B> I5 1J45 >?@545;5= =>2 @07<5@ =0 <8B=8G5A:0B0 AB>9=>AB 70 AB>:0B0 ?> A MRN 21BG001008033192R3/31.03.2021 3. AJ>1I5=85B> A0 87;>65=8 <>B828B5, =0 :>8B> I5 A5 >A=>2020 @5H5=85B>, 0 8<5==>: >?8A0=85 =0 40==8B5 >B <8B=8G5A:0B0 45:;0@0F8O 8 ?@8;>65=8B5 :J< AJI0B0 4>:C<5=B8; >?@545;5=0B0 <8B=8G5A:0 AB>9=>AB, AJ>1@07=> 45:;0@8@0=8B5 40==8; >?@545;5=8B5, 275B8 ?>4 >BG5B 8 70?;0B5=8 275<0=8O; 40==8 >B 872J@H5= ?>A;5420I :>=B@>;, ?@8 :>9B> A0 0=0;878@0=8 ?@54>AB025=8 40==8 >B :. <8B=8G5A:8 2;0AB8, :0B> 5 ?>A>G5=>, G5 5 CAB0=>25=> =5AJ>B25BAB285 ?> >B=>H5=85 =0 45:;0@8@0=0B0 2 F5=0 2 @07<5@ =0 2718 CAD A?@O<> ?@54>AB025=0B0 >B :. <8B=8G5A:8 2;0AB8 F5=0 2 @07<5@ =0 9914 CAD. 7;>65=> 5, G5 2J2 2@J7:0 A ?>A>G5=0B0 8=D>@<0F8O, 2J7=8:=0;8 >A=>20B5;=8 AJ<=5=8O >B=>A=> 459AB28B5;=0B0 F5=0 =0 AB>:0B0, :0:B> 8 5;5<5=B8B5, :>8B> A5 ?@8102OB :J< =5O ?@8 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB. <>B828B5, =0 :>8B> I5 A5 >A=>2020 @5H5=85B>, ?>A>G5=8 2 AJ>1I5=85B> 4> >A?>@20I8O, A5 AJ4J@60B 8 872>48, G5: >B ?@54AB025=0B0 :J< D0:BC@0 =5 18;> 284=> =0;8G85 =0 2>;587O2;5=85 <564C 425B5 AB@0=8; ;8?A20;8 4>:070B5;AB20 :J45 5 >AJI5AB25=0 B078 A45;:0, =0;8F5 ;8 5 ?;0I0=5 ?> =5O 8 :0: 5 ?;0B5=>; 45:;0@8@0=0B0 <8B=8G5A:0 AB>9=>AB 70 AB>:0B0 ?> =5 18;0 459AB28B5;=> ?;0B5=0B0 8;8 ?>4;560I0 =0 ?;0I0=5 F5=0 =0 AB>:0B0 ?@8 ?@>40610 9 70 87=>A A <5AB>=07=0G5=85 =0 <8B=8G5A:0B0 B5@8B>@8O =0 1I=>ABB0. 7;>65=> 5, G5 18;8 =5?@8;>68<8 <5B>48B5 70 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB ?> @540 =0 G;. 74, § 2, 1C:28 >B 0) 4> 3) >B 53;0<5=B (!) ! 952/2013, BJ9 :0B> ;8?A20;0 8=D>@<0F8O 2 <8B=8G5A:0B0 8=D>@<0F8>==0 A8AB5<0 70 4>?CA=0B8 70 A2>1>4=> >1@0I5=85 AB>:8, :>8B> A0 54=0:28 A 2=0AO=8B5 AB>:8 2J2 2AO:> >B=>H5=85; ;8?A20;0 1070 40==8 70 548=8G=0B0 F5=0, =0 :>OB> 2=5A5=8B5 AB>:8 8;8 2=5A5=8B5 845=B8G=8 8;8 AE>4=8 AB>:8 A5 ?@>4020B =0 <8B=8G5A:0B0 B5@8B>@8O =0 !JN70 2 AJAB>O=85B>, 2 :>5B> A0 2=5A5=8; 70 @07E>48B5 70 <0B5@80;8, 87?>;720=8 70 ?@>872>4AB2>B> =0 45:;0@8@0=8B5 AB>:8; 70 @07<5@ =0 >18G09=0B0 ?5G0;10. 0?@025= 5 872>4, G5 <8B=8G5A:0B0 AB>9=>AB A;5420;> 40 A5 >?@545;8 ?> @540 =0 G;5= 74, § 3 >B 53;0<5=B (!) ! 952/2013, 2J2 2@J7:0 A =0;8G=8B5 40==8 2 !JN70, :>8B> ?@54AB02;O20;8 5;5:B@>==0 8=D>@<0F8O 70 87=>A >B A8AB5<0B0 =0 :. 2;0AB8 70 ?@52>7=8 A@54AB20, 45:;0@8@0=8 70 87=>A 2 . @85B> 5, G5 =0 >A=>20=85 G;. 74, § 3 >B 53;0<5=B (!) ! 952/20133., <8B=8G5A:0B0 AB>9=>AB A;5420;> 40 1J45 >?@545;5=0, :0B> A5 275<0B ?@54284 F5=0B0, ?>A>G5=0 2 5;5:B@>==0B0 8=D>@<0F8O, ?>;CG5=0 >B :. <8B=8G5A:8 2;0AB8, 70 ?@52>7=> A@54AB2> AJA AJI8O VIN, ?@54AB02;O20I0 F5=0B0 =0 02B><>18;0 4> 2J25640=5 =0 B5@8B>@8OB0 =0 2@>?59A:8O AJN7, :0B> :J< =5O =0 >A=>20=85 G;. 71, § 1, 1C:20 4) i) >B 53;0<5=B (!) ! 952/2013 3. 1J40B ?@81025=8 8 B@0=A?>@B=8B5 @07E>48 4> <OAB>B> =0 2J25640=5 =0 <8B=8G5A:0B0 B5@8B>@8O =0 !JN70 2 @07<5@ =0 639 ;520 - A@54=>0@8B<5B8G5= @07<5@, AJ3;0A=> 8=D>@<0F8O 2 1070 40==8 !3A 70 4>?CA=0B8 70 A2>1>4=> >1@0I5=85 02B><>18;8 A ?@8AB0=8I5 =0 =0B>20@20=5 >B ., 2 ?@81;878B5;=> AJI>B> 2@5<5. !J3;0A=> <>B828B5 2 AJ>1I5=85B>, <8B=8G5A:0B0 AB>9=>AB =0 AB>:0B0 A;5420;> 40 1J45 >?@545;5=0 2 @07<5@ =0 13308,99 ;520 /9914 CAD E 20;. :C@A 1,27799 BGN/CAD = 12669,99 ;520 + 639 ;520/, =0 >A=>20=85 G;. 74, § 3 8 G;. 71, § 1, 1C:20 4) i) >B 53;0<5=B (!) ! 952/2013 3. ! >3;54 >?@545;5=8O =>2 @07<5@ =0 <8B=8G5A:0B0 AB>9=>AB 70 AB>:0B0, =0 >A=>20=85 G;. 77, § 1, 1C:20 0) >B 53;0<5=B (!) ! 952/201 3., 2J7=8:20;> 2=>A=> <8B=8G5A:> 704J;65=85; 0 >A=>20=85 G;. 77, § 2 >B 53;0<5=B (!) ! 952/2013 3., <8B=8G5A:>B> 704J;65=85 2J7=8:20;> =0 40B0B0 =0 ?@85<0=5 =0 <8B=8G5A:0B0 45:;0@0F8O – 31.03.2021 3.; 0 >A=>20=85 G;. 85, § 1 >B 53;0<5=B (!) ! 952/2013 3., ?@8 ?@8;030=5 =0 AB02:0 10 % 70 2=>A=> <8B>, AJ>B25BAB20I0 =0 45:;0@8@0=8O B0@8D5= :>4 70 AB>:0B0, A;5420;> 40 1J45 >?@545;5= 4J;68< @07<5@, :0:B> A;5420: <8B=8G5A:0 AB>9=>AB – 13308,99 ;520, <8B> – 1330,90 ;520; 0 >A=>20=85 G;. 54, 0;. 1 >B ! 2J2 2@J7:0 A G;. 77, § 1, 1C:20 0) >B 53;0<5=B (!) ! 952/2013 3. 8 A G;. 77, § 2 >B AJI8O @53;0<5=B, =0 40B0B0 =0 2J7=8:20=5 =0 <8B=8G5A:> 704J;65=85 2J7=8:20;> 704J;65=85 8 70 !; 0 >A=>20=85 G;. 55, 0;. 1 >B !, 40=JG=0B0 >A=>20 ?@8 2=>A ?> A<8AJ;0 =0 G;. 16, 0;. 1 >B ! =0 AB>:0B0 A;5420;> 40 1J45 >?@545;5=0 2 @07<5@ =0 14639,89 ;520; @54284 40=JG=0B0 AB02:0 >B 20 %, AJ3;0A=> G;. 66, 0;. 1, B. 2 >B ! 8 =0 >A=>20=85 G;. 67, 0;. 1 >B AJI8O 70:>=, 704J;65=85B> 70 ! ?@8 2=>A ?> A<8AJ;0 =0 G;. 16, 0;. 1 >B ! =0 AB>:0B0 A;5420;> 40 1J45 >?@545;5=> 2 @07<5@ =0 2927,98 ;520; !;54 A@02=8B5;5= 0=0;87 =0 @07<5@0 =0 275<0=8OB0, 87G8A;5= 8 70?;0B5= =0 1070 40==8B5 2 , A 3>@5CAB0=>25=8O, 18;> :>=AB0B8@0=> 70 4>?;0I0=5 2=>A=> <8B> 2 @07<5@ =0 983,54 ;520 8 ! 2163,79 ;520. @8 B578 <>B828 5 CAB0=>25= 70 4>AJ18@0=5 @07<5@ =0 2=>A=> <8B> 8 ! 70 275<0=5 ?>4 >BG5B 8 70?;0I0=5 – 3147,33 ;520. AJ>1I5=85B> 5 ?>A>G5=> 8 G5: =0 >A=>20=85 G;. 114, § 2 >B 53;0<5=B (!) ! 952/2013 3., 2J@EC @07<5@0 =0 =587?;0B5=8B5 2=>A=8 <8B0 I5 1J45 =0G8A;5=0 ;8E20 70 701020, 2J@EC 8 =04 @07<5@0 =0 2=>A=8B5 <8B0, AG8B0=> >B 40B0B0 =0 2J7=8:20=5 =0 <8B=8G5A:>B> 704J;65=85 – 31.03.2021 3., 4> 40B0B0 =0 C254><O20=5B>; =0 >A=>20=85 G;. 59, 0;. 2 >B ! 2J2 2@J7:0 A G;. 114, § 2 >B 53;0<5=B (!) ! 952/2013 3., I5 2J7=8:=5 704J;65=85 70 70?;0I0=5 =0 ;8E20 2J@EC !. #:070=> 5, G5 2 A@>: >B 30 4=8 >B ?>;CG020=5 =0 ?8A<>B> >A?>@20I8OB <>65 40 87@078 AB0=>28I5, 0 2 A;CG09, G5 =5 65;05 40 87@078 AB0=>28I5, ?@>872>4AB2>B> I5 ?@>4J;68 A 874020=5B> =0 @5H5=85. A@>:0 70 >B3>2>@ =5 5 ?@54AB025=> AB0=>28I5 >B >A?>@20I8O. ! >:;04=0 70?8A:0 53. ! 32-797639/29.03.2024 3., 873>B25=0 >B 8=A?5:B>@ &bdquo;!2>1>4=0 7>=0 C@30A“ ?@8 " 8B=8F0 C@30A, 5 ?@54;>65=> =0 8@5:B>@0 =0 " 8B=8F0 C@30A 40 1J45 874045=> @5H5=85, A :>5B> 40 1J45 >?@545;5= =>2 @07<5@ =0 <8B=8G5A:0B0 AB>9=>AB =0 AB>:0B0, ?>AB025=0 ?>4 @568< 4>?CA:0=5 70 A2>1>4=> >1@0I5=85 A A MRN 21BG001008033192R3/31.03.2021 3. @8 2J7?@85<0=5 8 2J7?@>8725640=5 =0 D0:B8G5A:8B5 8 ?@02=8 :>=AB0B0F88, AJ4J@60I8 A5 2 !J>1I5=85 53. ! 32-540330/31.08.2023 3. 8 >:;04=0 70?8A:0 53. ! 32-797639/29.03.2024 3., 5 874045=> >A?>@5=>B> 2 =0AB>OI>B> ?@>872>4AB2> 5H5=85 ! 32-798063 >B 29.03.2024 3., A :>5B>: 0 >A=>20=85 G;. 74, § 3 >B 53;0<5=B (!) ! 952/2013 3. =0 2@>?59A:8O ?0@;0<5=B 8 =0 !J25B0 >B 9 >:B><2@8 2013 3. 70 AJ74020=5 =0 8B=8G5A:8 :>45:A =0 !JN70, 70 AB>:0B0, ?>AB025=0 ?>4 @568< 4>?CA:0=5 70 A2>1>4=> >1@0I5=85 A A MRN 21BG001008033192R3/31.03.2021 3., 5 >?@545;5=0 <8B=8G5A:0 AB>9=>AB 2 @07<5@ =0 12669,99 ;520; 0 >A=>20=85 G;. 85, § 1 >B 53;0<5=B (!) ! 952/2013 3., 70 AB>:0B0 >B 5 >?@545;5=> 2=>A=> <8B=8G5A:> 704J;65=85 2 @07<5@ =0 1267 ;520; 0 >A=>20=85 G;. 77, § 1, 1C:20 0) >B 53;0<5=B (!) ! 952/2013 3., 70 AB>:0B0 >B A MRN 21BG001008033192R3/31.03.2021 3., 5 >?@545;5=> 2J7=8:20=5 =0 2=>A=> <8B=8G5A:> 704J;65=85 =0 40B0B0 =0 ?@85<0=5 =0 <8B=8G5A:0B0 45:;0@0F8O, 0 8<5==> 31.03.2021 3.; 0 >A=>20=85 G;. 55, 0;. 1 >B !, 5 >?@545;5=0 40=JG=0 >A=>20 ?@8 2=>A ?> A<8AJ;0 =0 G;. 16, 0;. 1 >B ! =0 AB>:0B0 >B 2 @07<5@ =0 13936,99 ;520; 0 >A=>20=85 G;. 54, 0;. 1 >B ! 2J2 2@J7:0 A G;. 77, § 1, 1C:20 0) >B 53;0<5=B (!) ! 952/2013 3. 8 A G;. 77, § 2 >B AJI8O @53;0<5=B, 5 >?@545;5=> 2J7=8:20=5 =0 704J;65=85 8 70 ! =0 40B0 31.03.2021 3. 8 ?@54284 40=JG=0B0 AB02:0 >B 20 %, AJ3;0A=> G;. 66, 0;. 1, B. 2 >B ! 8 =0 >A=>20=85 G;. 67, 0;. 1 >B AJI8O 70:>=, 5 >?@545;5=> 704J;65=85 70 ! 70 AB>:0B0 2 @07<5@ =0 2787,40 ;520; 0 >A=>20=85 G;. 105, § 3 8 § 4 >B 53;0<5=B (!) ! 952/2013 3. 8 =0 >A=>20=85 G;. 56 >B !, 70 AB>:0B0 >B A MRN 21BG001008033192R3/31.03.2021 3., A0 >?@545;5=8 70 275<0=5 ?>4 >BG5B 8 4>AJ18@0=5 2=>A=> <8B> 2 @07<5@ =0 919,64 ;520 8 ! 2 @07<5@ =0 2023,21 ;520; 0 >A=>20=85 G;. 77, § 3 >B 53;0<5=B (!) ! 952/2013 3. 8 G;. 83, 0;. 1 >B !, 5 >?@545;5= " &bdquo;. - . .“ :0B> 4. 70 4>?;0I0=5 =0 2=>A=> <8B> 2 @07<5@ =0 919,64 ;520 8 =0 ! 2 @07<5@ =0 2023,21 ;520, 254=> AJA 704J;65=85 70 ;8E28, AG8B0=> >B 31.03.2021 3. 4> 40B0B0 =0 C254><O20=5B> =0 4., :0:B> 8 ;8E20 70 701020 70 @07<5@0 =0 4J;68<8B5 275<0=8O, :>8B> =5 A0 ?;0B5=8 2 10-4=52=8O A@>: >B C254><O20=5 =0 4. 70 @5H5=85B>. A?>@5=>B> @5H5=85 5 874045=> 70 . =0 " . . >B .-4. =0 " . . . .. 84=> >B >;=8G5= ;8AB 70 2@5<5==0 =5@01>B>A?>A>1=>AB ! 20240962326 >B 09.04.2024 3., 874045= >B # &bdquo;520 0@8O“ – ***, . =0 " . . 5 18; 2 >B?CA: >B 26.03.2024 3. 4> 27.04.2024 3. !JA 0?>254 ! 224 >B 21.03.2024 3., 874045=0 >B 8@5:B>@0 =0 35=F8O &bdquo;8B=8F8“, 5 =0@545=> 70 ?5@8>40 >B 22.03.2024 3. 4> 29.03.2024 3. 2:;NG8B5;=>, . . - .-4. =0 " . ., 40 8. D. =0 . =0 " . . E>40 =0 AJ451=>B> ?@>872>4AB2> >B 04<8=8AB@0B82=8O >@30= A0 ?@54AB025=8 2 ?@52>4 =0 1J;30@A:8 578: ?@8>1I5=8 ?> ?@5?8A:0B0 4>:C<5=B8, 2:;NG8B5;=> 8 87204:0 >B 5;5:B@>=5= D09; A 8<5 BG_ExportDeclaration-9396-9053 Q.lnc, 284=> >B :>OB> ;5: 02B><>18; A VIN **************** 5 A 45:;0@8@0=0 ?@8 87=>A >1I0 AB>9=>AB 9914 CAD. > 45;>B> 5 =07=0G5=0, 87A;CH0=0 8 ?@85B0, AJ451=>-AG5B>2>4=0 5:A?5@B870, 873>B25=0 >B 25I>B> ;8F5 . ". . AJA A. – A. 8 :., G85B> 70:;NG5=85 AJ4JB 2J7?@85<0 :0B> :><?5B5=B=> 8 157?@8AB@0AB=>, BJ9 :0B> 5 >1>A=>20=> 8 :>@5A?>=48@0 AJA AJ1@0=8B5 ?> 45;>B> ?8A<5=8 4>:070B5;AB20. B 70:;NG5=85B> =0 25I>B> ;8F5 5 CAB0=>25=>, G5: =0 26.02.2021 3. A @. ! ******* 5 =. ?. 2 @07<5@ =0 5800 CAD 2 ?>;70 =0 9396-9053 Q. INC, 7405! R. V. S.- L., QC ******, C., ?> A. ! ****** c >A=>20=85 =0 ?;0I0=5B> ,,I. R.-*********/25.02.2021, F. Y. R. N *********, T. *****-***“; 70 =. ?. 5 704J;65=0 @. A. 2 ;520 =0 >A?>@20I8O 2 @07<5@ =0 7528,40 ;520 /5800 CAD ?> :C@A ?@>4020 =0 10=:0B0 2 45=O =0 ?. 1,298 ;520 70 548= :0=04A:8 4>;0@/; =. 20;CB5= ?. ?@54AB02;O20 ?@54?;0I0=5 70 420 1@>O 02B><>18;8: :0B0AB@>D8@0; 5@F545A 5=F S550 =0 AB>9=>AB 3100 :0=04A:8 4>;0@0 A H0A8 *****************, 2=5A5= A <8B=8G5A:0 45:;0@0F8O MRN 21BG001008034111R1/19.04.2021 3., 8 ?@>F5A=8OB 5@F545A 5=F !350 - :0B0AB@>D8@0;, =0 AB>9=>AB 2700 :0=04A:8 4>;0@0 A H0A8 ! *****************, 2=5A5= A BG21001008033192R3/31.03.2021 3.; @07<5@JB =0 70?;0B5=0B0 AC<0 >B " &bdquo;. - . .“ 70 AB>9=>ABB0 =0 ?@>F5A=8O 02B><>18; 5 2700 :0=04A:8 4>;0@0 A ;52>20 @02=>AB>9=>AB 3473,58 ;520; =0G8=JB =0 ?;0I0=5 5 ?> 10=:>2 ?JB; AB>9=>ABB0 =0 70:C?5=8O 02B><>18; ?> ?@>F5A=0B0 2 @07<5@ ;52>20B0 @02=>AB>9=>AB 3 473,58 ;520 5 >BG5B5=0 ?> 4518B0 =0 AG5B>2>4=0 A<5B:0 207/1- 07E>48 70 ?@84>1820=5 =0 4J;3>B@09=8 0:B828, =><5=:;0BC@5= =><5@ 5@F545A 5=F !350 AJA AG5B>2>4=0 AB0B8O ! ***/25.02.2021 3. 8 ?> :@548B0 =0 AG5B>2>4=0 A<5B:0 401->AB02G8F8, 0@B840 . =:; @07E>48B5, A2J@70=8 A >1<8BO20=5B> =0 02B><>18;0 =0 2E>4OI0 <8B=8F0 8 A =53>2>B> 2J7AB0=>2O20=5 70 ?@825640=5 2 3>45= 70 C?>B@510 284, AJ3;0A=> ?@8;>65=8B5 ?> 45;>B> @07E>4=8 4>:C<5=B8, A0 2 @07<5@ =0 8883,89 ;520. J7 >A=>20 =0 CAB0=>25=0B0 ?> 45;>B> D0:B8G5A:0 >1AB0=>2:0, AJ4JB ?@028 A;54=8B5 ?@02=8 872>48: 0;10B0 5 4>?CAB8<0. >4045=0 5 2 70:>=>CAB0=>25=8O A@>: >B =04;56=0 AB@0=0 - 04@5A0B =0 >A?>@5=8O 0:B, ?@8 =0;8G85 =0 ?@025= 8=B5@5A 8 A@5IC 04<8=8AB@0B825= 0:B, :>9B> ?>4;568 =0 AJ4515= :>=B@>; 70 70:>=>AJ>1@07=>AB. 073;540=0 ?> AJI5AB2>, 60;10B0 5 >A=>20B5;=0 ?> A;54=8B5 AJ>1@065=8O: A?>@5=8OB 04<8=8AB@0B825= 0:B 5 874045= >B :><?5B5=B5= >@30=, 459AB20; 2 :@J30 =0 ?@54>AB025=8B5 <C ?@02><>I8O. !J3;0A=> G;. 101, § 1 >B 53;0<5=B (!) 952/2013 3., @07<5@JB =0 4J;68<8B5 2=>A=8 8;8 87=>A=8 <8B0 A5 >?@545;O >B <8B=8G5A:8B5 >@30=8, >B3>2>@=8 70 <OAB>B>, :J45B> 2J7=8:20 8;8 A5 AG8B0, G5 2J7=8:20 <8B=8G5A:>B> 704J;65=85 AJ3;0A=> G;5= 87, 254=030 I>< B578 >@30=8 @07?>;030B A =5>1E>48<0B0 8=D>@<0F8O, 0 ?> 45D8=8F8OB0, 4045=0 2 G;. 5, B. 39 >B AJI8O 53;0<5=B, "@5H5=85" >7=0G020 2A5:8 0:B =0 <8B=8G5A:8B5 >@30=8, >B=0AOI A5 4> <8B=8G5A:>B> 70:>=>40B5;AB2>, A :>9B> A5 872J@H20 ?@>87=0AO=5 ?> :>=:@5B5= A;CG09, 8 :>9B> 8<0 ?@02=8 ?>A;548F8 70 AJ>B25B=>B> ;8F5. 07?>@5410B0 =0 G;. 29 >B 53;0<5=B (!) 952/2013 3. >B A2>O AB@0=0 C:0720, G5 >A25= :>30B> 4045= <8B=8G5A:8 >@30= 459AB20 :0B> ?@02>@074020B5;5= >@30=, @07?>@5418B5 =0 G;. 22 § 4, § 5, § 6 8 § 7, G;. 23 § 3 8 G;. 26, G;. 27 8 G;. 28 A5 ?@8;030B 8 70 @5H5=8O, 275B8 >B <8B=8G5A:8B5 >@30=8 157 AJ>B25B=>B> ;8F5 40 5 ?>40;> ?@5420@8B5;=> 70O2;5=85, :0:J2B> 5 8 =0AB>OI8OB A;CG09. !J>1@07=> @07?8A0=>B> 2 G;. 19, 0;. 7 >B , 70 F5;8B5 =0 ?@8;030=5 =0 G;. 29 >B 53;0<5=B (!) ! 952/2013 @5H5=8O, 275B8 157 ?@5420@8B5;=> 70O2;5=85, A5 874020B >B 8@5:B>@0 =0 B5@8B>@80;=0B0 48@5:F8O, :J45B> A0 2J7=8:=0;8 D0:B8B5 8 >1AB>OB5;AB20B0, 878A:20I8 275<0=5B> =0 @5H5=85, >A25= 0:> =5 5 ?@542845=> 4@C3>. ! >3;54 F8B8@0=0B0 =>@<0B82=0 C@5410 8 D0:B8B5 ?> 45;>B>, >?@02><>I5= 40 874045 ?@>F5A=>B> @5H5=85 5 8@5:B>@JB =0 " 8B=8F0 C@30A. @073;5640=8O A;CG09 04<8=8AB@0B82=8OB 0:B 5 874045= >B 0<5AB=8: 48@5:B>@0 =0 " 8B=8F0 C@30A ?@8 CA;>28OB0 =0 70<5AB20=5. > 45;>B> A0 ?@54AB025=8 4>:070B5;AB20, :0:B> 70 >15:B82=0B0 =52J7<>6=>AB =0 B8BC;O@0 =0 ?@02><>I85B> – 8@5:B>@0 =0 " 8B=8F0 C@30A, 40 87?J;=O20 DC=:F88B5 A8 />B?CA: ?>@048 2@5<5==0 =5@01>B>A?>A>1=>AB ?@57 ?5@8>40, 2 :>9B> 5 874045= >A?>@5=8OB 0:B/, B0:0 8 70 =04;56=> C?J;=><>I020=5 ?@8 CA;>28OB0 =0 70<5AB20=5 =0 4;J6=>AB=>B> ;8F5, ?>4?8A0;> >A?>@5=8O 0:B, >B :>5B> A;5420 G5 0:BJB 5 874045= ?@8 =0;8G85 =0 :><?5B5=B=>AB. A?>@5=8OB 0:B 5 874045= >B :><?5B5=B5= >@30=, 2 CAB0=>25=0B0 >B 70:>=0 ?8A<5=0 D>@<0 8 ?@8 ;8?A0 =0 4>?CA=0B8 AJI5AB25=8 =0@CH5=8O =0 04<8=8AB@0B82=>?@>872>4AB25=8B5 ?@028;0. 5>A=>20B5;=> 5 B2J@45=85B> =0 >A?>@20I8O, G5 <8B=8G5A:8OB >@30= =5 5 ?>8A:0; 8=D>@<0F8O >B=>A=> 4>AB>25@=>ABB0 =0 45:;0@8@0=8B5 40==8 ?@548 40 ?@8ABJ?8 :J< >?@545;O=5 =0 =>20 <8B=8G5A:0 AB>9=>AB ?> . B 4>:070B5;AB20B0 ?> 45;>B> 5 CAB0=>25=>, G5 A;54 :0B> 70 <8B=8G5A:8O >@30= A0 2J7=8:=0;8 AJ<=5=8O >B=>A=> 459AB28B5;=0B0 F5=0 =0 AB>:0B0, :0:B> 8 5;5<5=B8B5, :>8B> A5 ?@8102OB :J< =5O ?@8 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB, A 8A<> e3. ! 32-150153/20.04.2023 3. A0 18;8 878A:0=8 4>:070B5;AB20 2 ?>B2J@645=85 =0 45:;0@8@0=0B0 F5=0 >B " &bdquo;. - . .“, :0B> B5E=8G5A:> AJAB>O=85 =0 ?@52>7=>B> A@54AB2> :J< 40B0B0 =0 <8B=8G5A:>B> >D>@<O=5, A=8<:8 =0 02B><>18;0, >B@07O20I8 AJAB>O=85B> <C :J< 40B0B0 =0 45:;0@8@0=5B> <C ?@54 <8B=8G5A:8B5 >@30=8, D0:BC@8 70 @5<>=B=8 459=>AB8 8 2AO:0:20 4@C30 8=D>@<0F8O 8 4>:C<5=B8, >B=>A8<8 :J< 02B><>18;0. 8A<>B> 5 18;> 87?@0B5=> ?> ?>I0B0 =0 04@5A0 =0 ", @538AB@8@0= 2 "J@3>2A:8O @538ABJ@, 8 5 18;> 2J@=0B> :0B> =5?>BJ@A5=>, A;54 :>5B> 5 18;> AJ>1I5=> G@57 70;5?20=5 =0 C254><;5=85 ?> G;. 180, 0;. 9 >B . !J3;0A=> G;. 84, 0;. 1, B. 1 >B , 70 F5;8B5 =0 ?@8;030=5 =0 G;. 48 >B 53;0<5=B (!) 952/2013 A;54 24830=5 =0 AB>:8B5 <8B=8G5A:8B5 >@30=8 8<0B ?@02> 40 872J@H20B ?>A;5420I :>=B@>; G@57 ?@>25@:0 =0 B>G=>ABB0 8 ?J;=>B0B0 =0 8=D>@<0F8OB0 2 45:;0@0F88B5 8 ?@84@C6020I8B5 4>:C<5=B8, 0 A?>@54 B. 2, >15:B =0 ?@>25@:0B0 <>65 40 1J45 8 AG5B>2>4=0B0 >BG5B=>AB =0 45:;0@0B>@0 8 4@C38 284>25 >BG5B=>AB, A2J@70=8 A >?5@0F88 AJA AJ>B25B=8B5 AB>:8 8;8 A ?@5420@8B5;=8 8;8 ?>A;5420I8 BJ@3>2A:8 >?5@0F88, 2:;NG20I8 AJ>B25B=8B5 AB>:8. !?>@54 @07?8A0=>B> 2 0;. 2 =0 G;. 84 >B , ?@>25@:0B0 ?> 0;. 1, B. 2 A5 872J@H20 ?> @540 =0 G;. 840 8 G;. 84< >B . A;CG0O 5 =0;8F5 E8?>B570B0 =0 ?>A;5420I :>=B@>; =0 45:;0@8@0=5B> ?> A<8AJ;0 =0 G;. 84, 0;. 1, B. 1 >B , 70 :>9B> =5 5 ?@542845=> =0@>G=> ?@>872>4AB2> 8 =O<0 70:>=>2> 878A:20=5 70 874020=5 =0 70?>254 ?> G;. 842 >B AJI8O 70:>=, A :>OB> 40 1J45 ?>AB025=> =53>2>B> =0G0;>. :>=:@5B=8O :07CA <8B=8G5A:8OB >@30= 5 872J@H8; ?>A;5420I :>=B@>; =0 ?>4045=0B0 <8B=8G5A:0 45:;0@0F8O ?> A<8AJ;0 =0 G;. 84, 0;. 1, B. 1 >B , BJ9 :0B> 5 275; ?@54284, :0:B> ?@54AB025=8B5 >B ?>;CG0B5;O =0 AB>:0B0 4>:070B5;AB20 ?@8 ?>4020=5B> 9, B0:0 8 AJ1@0=0B0 4>?J;=8B5;=0 8=D>@<0F8O, A F5; CAB0=>2O20=5 8AB8==>ABB0 =0 40==8B5 >B 45:;0@0F8OB0 8 70:>=>AJ>1@07=>ABB0 =0 459AB28OB0 ?@8 ?>AB02O=5 =0 AB>:8B5 ?>4 @568< &bdquo;4>?CA:0=5 70 A2>1>4=> >1@0I5=85“. @8 B0:0 872J@H5=8O ?>A;5420I :>=B@>; =0 45:;0@8@0=5B>, AJ4JB =0<8@0, G5 =5 5 ?@>25@O20=0 <0B5@80;=0B0 >BG5B=>AB =0 45:;0@0B>@0, A2J@70=0 A >?5@0F88 A ?@>F5A=0B0 AB>:0, :0:2>B> 5 70:>=>2>B> 878A:20=5 70 872J@H20=5 =0 :>=B@>; ?> @540 =0 G;. 840 8 =0 G;. 84< >B ?> 0@3C<5=B >B G;. 84, 0;. 2, 2@. 0;. 1, B. 2 >B . 84=> >B AJ4J@60=85B> =0 >A?>@5=>B> @5H5=85 8 ?@8;>65=8B5 :J< 04<8=8AB@0B82=0B0 ?@5?8A:0 4>:C<5=B8, >B AB@0=0 =0 8@5:B>@0 =0 " 8B=8F0 C@30A 70 =C648B5 =0 ?@>25@:0B0, =0 >A=>20=85 G;. 48 >B 53;0<5=B (!) ! 952/2013, >B >A?>@20I8O 5 878A:0=> 40 ?@54AB028 4>:070B5;AB20, ?>B2J@64020I8 45:;0@8@0=0B0 F5=0. !;54>20B5;=>, 2 A;CG0O 5 872J@H5= ?>A;5420I :>=B@>; =0 45:;0@8@0=5B>, ?@8 :>5B> =5 5 ?@>25@O20=0 AG5B>2>4=0B0 >BG5B=>AB =0 45:;0@0B>@0, A2J@70=0 A >?5@0F88 A ?@>F5A=0B0 AB>:0 8 A ?@5420@8B5;=8 8;8 ?>A;5420I8 BJ@3>2A:8 >?5@0F88, 2:;NG20I8 AJ>B25B=0B0 AB>:0, 0 5 872J@H5=0 ?@>25@:0 ?> A<8AJ;0 =0 G;. 84, 0;. 1, B. 1 >B =0 B>G=>ABB0 8 ?J;=>B0B0 =0 8=D>@<0F8OB0 2 45:;0@0F8OB0 8 ?@84@C6020I8B5 4>:C<5=B8, ?>@048 :>5B> 8 ?> 0@3C<5=B >B G;. 84, 0;. 2 >B , =5 <>65 40 A5 ?@85<5, G5 ?@>25@:0B0 5 A;5420;> 40 1J45 872J@H5=0 ?> @540 =0 G;. 840 8 G;. 84< >B , 70 :>5B> 40 5 18;> =5>1E>48<> 874020=5B> =0 70?>254 ?> G;. 842 >B . !?075=8 A0 8 @07?8A0=8B5 2 >B=>A8<0B0 =>@<0B82=0 C@5410 4@C38 A?5F8D8G=8 ?@028;0 ?> 874020=5 =0 04<8=8AB@0B825= 0:B >B :0B53>@8OB0 =0 ?@>F5A=8O. A?>@5=>B> @5H5=85 5 ?@>87=5A5=> 2 ?8A<5=0 D>@<0, :0B> 2 =53>, 2 AJ>B25BAB285 A G;. 22, § 7 >B 53;0<5=B (!) ! 952/2013, A5 AJ4J@60B <>B828, 2 :>8B> A0 ?>A>G5=8 ?@02=8B5 >A=>20=8O 70 874020=5B> <C A 87;>65=85 =0 D0:B8G5A:8B5 >1AB>OB5;AB20, :>8B> A?>@54 04<8=8AB@0B82=8O >@30= >1>A=>2020B @07?>@545=8O >B =53> :@05= @57C;B0B. A?>@5=8OB 0:B 5 874045= >B :><?5B5=B5= >@30=, 2 CAB0=>25=0B0 >B 70:>=0 ?8A<5=0 D>@<0 8 ?@8 ;8?A0 =0 4>?CA=0B8 AJI5AB25=8 =0@CH5=8O =0 04<8=8AB@0B82=>?@>872>4AB25=8B5 ?@028;0, => 5 =570:>=>AJ>1@075= :0B> ?>AB0=>25= 2 ?@>B82>@5G85 A <0B5@80;=8O 70:>=. 8B=8G5A:0B0 AB>9=>AB 5 >?@545;5=0B0 70 <8B=8G5A:8 F5;8 AB>9=>AB =0 AB>:8B5 2 ;520, :>OB> ?>4;568 =0 45:;0@8@0=5 >B 2=>A8B5;O ?@8 ?@54AB02O=5 =0 AB>:8B5 ?@54 :><?5B5=B=>B> <8B=8G5A:> CG@5645=85 8 A;C68 70 1070 70 >?@545;O=5 =0 2J7=8:20I8B5 >B 2=>A0 <8B=8G5A:8 704J;65=8O. @54284 7=0G5=85B> =0 <8B=8G5A:0B0 AB>9=>AB 70 >?@545;O=5 @07<5@0 =0 2J7=8:=0;8B5 >B 2=>A0 <8B=8G5A:8 704J;65=8O, 8B=8G5A:8OB :>45:A =0 !JN70, 53;0<5=BJB 70 87?J;=5=85 8 2JB@5H=>B> <8B=8G5A:> 70:>=>40B5;AB2> 2J25640B @548F0 ?@028;0 8 <5@:8 70 :>=B@>;, 30@0=B8@0I8 :0:B> 4>1@>AJ25AB=>B> 45:;0@8@0=5 =0 >B=>A8<8B5 :J< 2=>A0 >1AB>OB5;AB20, B0:0 8 CAB0=>2O20=5B>, >157?5G020=5B> 8 AJ18@0=5B> =0 459AB28B5;=8O @07<5@ =0 <8B=8G5A:8B5 704J;65=8O. 4=0 G0AB >B <5@:8B5 A5 ?@8;030B ?@8 ?@54AB02O=5 =0 AB>:8B5 ?@54 :><?5B5=B=>B> <8B=8G5A:> CG@5645=85, 0 4@C30, A;54 :0B> 24830=5B> =0 AB>:8B5 5 @07@5H5=>. !J3;0A=> G;. 70, § 1 8 § 2 >B , <8B=8G5A:0B0 AB>9=>AB =0 2=0AO=8B5 AB>:8 5 BOE=0B0 4>3>2>@=0 AB>9=>AB, B>5AB 459AB28B5;=> ?;0B5=0B0 8;8 ?>4;560I0B0 =0 ?;0I0=5 F5=0 =0 AB>:8B5 ?@8 ?@>40610B0 8< 70 87=>A A <5AB>=07=0G5=85 2 <8B=8G5A:0B0 B5@8B>@8O =0 !JN70, :>@838@0=0 ?@8 =5>1E>48<>AB, :0B> 459AB28B5;=> ?;0B5=0B0 8;8 ?>4;560I0B0 =0 ?;0I0=5 F5=0 5 >1I0B0 AC<0, :>OB> :C?C20GJB 5 ?;0B8; 8;8 B@O120 40 ?;0B8 =0 ?@>4020G0, 8;8 :>OB> :C?C20GJB 5 ?;0B8; 8;8 B@O120 40 ?;0B8 =0 B@5B0 AB@0=0 2 ?>;70 =0 ?@>4020G0 70 2=0AO=8B5 AB>:8, 8 2:;NG20 2A8G:8 AC<8, :>8B> A0 ?;0B5=8 8;8 B@O120 40 1J40B ?;0B5=8 :0B> CA;>285 70 ?@>40610B0 =0 2=0AO=8B5 AB>:8. >30B> <8B=8G5A:0B0 AB>9=>AB =5 <>65 40 1J45 >?@545;5=0 ?> ?@028;0B0 =0 G;. 70 >B , >AB>9=>ABO20=5B> =0 2=0AO=8B5 AB>:8 A5 872J@H20 ?> @540 =0 G;. 74 >B ?@8 ?>A;54>20B5;=> ?@8;030=5 =0 <5B>48B5 2 G;. 74, §2, 1C:28 0) 4> 3), 4>:0B> A5 AB83=5 4> ?J@20B0 >B B578 1C:28, ?> :>OB> <>65 40 A5 >?@545;8 <8B=8G5A:0B0 AB>9=>AB =0 AB>:8B5. 0:0@ ?@8 <8B=8G5A:>B> >AB>9=>ABO20=5 =0 AB>:8B5 ?@8>@8B5B 40 8<0 4>3>2>@=0B0 AB>9=>AB ?> G;. 70 >B , @07?>@5410B0 =0 G;. 140, § 1 >B 53;0<5=B0 70 87?J;=5=85 4020 2J7<>6=>AB =0 <8B=8G5A:8B5 >@30=8, ?@8 =0;8G85B> =0 >A=>20B5;=8 AJ<=5=8O 40;8 45:;0@8@0=0B0 4>3>2>@=0 AB>9=>AB ?@54AB02;O20 >1I0B0 ?;0B5=0 8;8 ?>4;560I0 =0 ?;0I0=5 AC<0 ?> G;. 70, § 1 >B , 40 ?>8A:0B >B 45:;0@0B>@0 40 ?@54>AB028 4>?J;=8B5;=0 8=D>@<0F8O. :> 8 A;54 ?@54>AB02O=5 =0 B078 4>?J;=8B5;=0 8=D>@<0F8O, AJ<=5=8OB0 =0 <8B=8G5A:8B5 >@30=8 =5 >B?04=0B, AJ3;0A=> G;. 140, § 2 >B 53;0<5=B0 70 87?J;=5=85, B5 <>30B 40 >BE2J@;OB 45:;0@8@0=0B0 F5=0, :0B> 2 B578 A;CG08 A;5420 40 A5 ?@8;>60B 2B>@8G=8B5 <5B>48 70 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB ?> G;. 74 >B , 8 2 B565AB =0 <8B=8G5A:8B5 >@30=8 5, ?@8 CA;>28OB0 =0 ?@8;>68<>B> >1I=>AB=> ?@02>, 40 4>:060B >A=>20B5;=>ABB0 =0 AJ<=5=8OB0 8 @07;8:8B5 2 AB>9=>ABB0, :>5B> 40 >1>A=>25 872J@H5=>B> C25;8G020=5 =0 AB>9=>ABB0 =0 ?@>F5A=0B0 AB>:0. @8;030=5B> =0 § 3 >B G;. 74 >B ! 5 ?>A;54=0B0 ?@542845=0 2J7<>6=>AB 70 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB =0 AB>:8B5, AJ3;0A=> :>9B> :>30B> <8B=8G5A:0B0 AB>9=>AB =5 <>65 40 A5 >?@545;8 AJ3;0A=> ?0@03@0D 1, BO A5 >?@545;O 2J7 >A=>20 =0 =0;8G=8B5 40==8 =0 <8B=8G5A:0B0 B5@8B>@8O =0 !JN70, :0B> A5 87?>;720B @07C<=8 A?>A>18, AJ>B25BAB20I8 =0 ?@8=F8?8B5 8 >1I8B5 @07?>@5418 =0 2AO:> 54=> >B A;54=8B5: 0) !?>@07C<5=85B> 70 ?@8;030=5 =0 G;5= VII >B 1I>B> A?>@07C<5=85 70 <8B0B0 8 BJ@3>28OB0; 1) G;5= VII >B 1I>B> A?>@07C<5=85 70 <8B0B0 8 BJ@3>28OB0; 2) =0AB>OI0B0 3;020. B 04<8=8AB@0B82=8O >@30= 5 ?>A>G5=>, G5 5 ?@8;>68<0 E8?>B570B0 =0 G;. 74, § 3 >B 53;0<5=B (!) ! 952/2013 70 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB =0 ?@>F5A=0B0 AB>:0 8 <8B=8G5A:0B0 AB>9=>AB 5 >?@545;5=0 8<5==> ?> B>78 @54, 157 40 A0 87;>65=8 :>=:@5B=8 D0:B8G5A:8 >1AB>OB5;AB20 8 4>2>48 70 =52J7<>6=>ABB0 70 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB ?> =O:>9 >B ?@54E>4=8B5 <5B>48, 87:;NG20=8 2 ?>A>G5=0B0 ?>-3>@5 ?>A;54>20B5;=>AB. B078 2@J7:0 2 @5H5=85B> A8 >@30=JB 5 =0?@028; :>=AB0B0F8O, G5 A0 =5?@8;>68<8 <5B>48B5 70 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB ?> @540 =0 G;. 74, § 2, 1C:28 >B 0) 4> 3) >B 53;0<5=B (!) ! 952/2013, BJ9 :0B> ;8?A20;0 8=D>@<0F8O 2 <8B=8G5A:0B0 8=D>@<0F8>==0 A8AB5<0 70 4>?CA=0B8 70 A2>1>4=> >1@0I5=85 AB>:8, :>8B> A0 54=0:28 A 2=0AO=8B5 AB>:8 2J2 2AO:> >B=>H5=85; ;8?A20;0 1070 40==8 70 548=8G=0B0 F5=0, =0 :>OB> 2=5A5=8B5 AB>:8 8;8 2=5A5=8B5 845=B8G=8 8;8 AE>4=8 AB>:8 A5 ?@>4020B =0 <8B=8G5A:0B0 B5@8B>@8O =0 !JN70 2 AJAB>O=85B>, 2 :>5B> A0 2=5A5=8; 70 @07E>48B5 70 <0B5@80;8, 87?>;720=8 70 ?@>872>4AB2>B> =0 45:;0@8@0=8B5 AB>:8; 70 @07<5@ =0 >18G09=0B0 ?5G0;10. 4<8=8AB@0B82=8OB >@30= 5 =0?@028; >1>1I5=85, G5 ?>@048 ;8?A0B0 =0 8=D>@<0F8O 8 40==8, :0:B> 8 ?>@048 87G5@?20=5 ?@8;030=5B> =0 4@C38B5 <5B>48 70 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB, I5 ?@8;>68 @07?>@5410B0 =0 G;. 74, § 3 >B 53;0<5=B (!) ! 952/2013. @57C;B0B, =0?J;=> D>@<0;=> >B AB@0=0 =0 <8B=8G5A:8O >@30= 5 ?>A>G5=>, G5 5 @073;540= 2A5:8 548= >B <5B>48B5 ?> @540 =0 G;. 74, § 2 >B 53;0<5=B (!) ! 952/2013, 157 40 A0 87;>65=8 :>=:@5B=8 2 5H5=85B> <>B828, :0A05I8 E8?>B578B5 ?> 1. 0), 1. 1), 1. 2) 8 1. 3). 8?A0B0 =0 =04;56=> >1>A=>2020=5 >B=>A=> =5?@8;>68<>ABB0 =0 2A8G:8 ?>A;54>20B5;=> C@545=8 E8?>B578 >B G;. 74, § 2 >B 53;0<5=B (!) ! 952/2013 5 ?@5G:0 70 ?@5<8=020=5 :J< 2J7<>6=>ABB0 ?> G;. 74, § 3 >B AJI8O 53;0<5=B. B565AB =0 <8B=8G5A:8B5 >@30=8 5, ?@8 CA;>28OB0 =0 ?@8;>68<>B> >1I=>AB=> ?@02>, 40 4>:060B >A=>20B5;=>ABB0 =0 AJ<=5=8OB0 8 @07;8:8B5 2 AB>9=>ABB0, 8 40 >1>A=>20B 872J@H5=>B> C25;8G020=5 =0 AB>9=>ABB0 =0 ?@>F5A=0B0 AB>:0, :>5B> 2 :>=:@5B=8O A;CG09 =5 5 =0?@025=>. B AJ1@0=8B5 ?> 45;>B> ?8A<5=8 4>:070B5;AB20 8 >B 70:;NG5=85B> =0 25I>B> ;8F5 5 CAB0=>25=>, G5 F5=0B0 =0 ?@>F5A=0B0 AB>:0 AJ>B25BAB20 =0 4>3>2>@5=0B0 8 45:;0@8@0=0B0 A F5=0, CAB0=>25=> 5 8 ?;0I0=5B> =0 B078 4>3>2>@5=0 F5=0, :>5B> ?@54>?@545;O ?@8;>65=85 =0 G;. 70, § 1 >B 53;0<5=B (!) ! 952/2013 8;8 =0 G;. 74, § 2 >B 53;0<5=B (!) ! 952/2013, => =5 8 ?> G;. 74, § 3 >B 53;0<5=B (!) ! 952/2013. B>@8G=8B5 <5B>48, ?>A>G5=8 2 G;. 74, § 2 >B 53;0<5=B (!) ! 952/2013, 70 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB =0 ?@>F5A=8O 02B><>18;, A0 >BE2J@;5=8 >B <8B=8G5A:8O >@30= D>@<0;=>, :0B> =5 A0 87?>;720=8 2A8G:8 2J7<>6=>AB8, :>8B> <8B=8G5A:>B> 70:>=>40B5;AB2> 4020 70 BOE=>B> ?@8;030=5. 0?@025=8B5 872>48 A0 >1I8, 1;0=:5B=8 8 157 ?>4:@5?0 AJA AJ>B25B=8 4>:070B5;AB20. 8?A20B 4>:C<5=B8, 2 :>8B> 40 A0 >15:B828@0=8 459AB28OB0 =0 <8B=8G5A:8B5 >@30=8 ?> AJ18@0=5 =0 =5>1E>48<0B0 8=D>@<0F8O 70 >BE2J@;O=5 =0 2B>@8G=8B5 <5B>48 8 @57C;B0B8B5 >B B578 459AB28O, :>8B> 40 4>:0720B :>=AB0B0F8OB0 =0 >@30=0 70 ;8?A0 =0 40==8. 7;>65=>B> 2>48 4> 872>4 70 =5?@028;=> ?@8;>65=85 =0 70:>=0. 57 40 5 >A?>@5=0 02B5=B8G=>ABB0 =0 ?@54AB025=8B5 4>:C<5=B8, 4>:0720I8 ?@84>1820=5 =0 ?@>F5A=8O 02B><>18;, 04<8=8AB@0B82=8OB >@30= 5 ?@85;, G5 5 2J7=8:=0;> >A=>20=85 70 >BE2J@;O=5 =0 45:;0@8@0=0B0 <8B=8G5A:0 AB>9=>AB 8 5 >?@545;8; B078 AB>9=>AB 2J7 >A=>20 =0 8=D>@<0F8O 70 45:;0@8@0=0 70 02B><>18;0 AB>9=>AB ?@8 87=>A >B ., :>OB> 8=D>@<0F8O =5 5 ?>4:@5?5=0 A ?J@28G=8 4>:C<5=B8. 8B=8G5A:0B0 AB>9=>AB 5 4>3>2>@=0B0 AB>9=>AB =0 AB>:0B0, ?>@048 :>5B> 5 =5>1E>48<> 40 A5 87A;5420 459AB28B5;=0B0 2>;O =0 AB@0=8B5 ?> ?>:C?:>-?@>40610B0, >I5 ?>25G5, G5 >A?>@20I8OB 5 ?@54AB028; A2>52@5<5==> =0 <8B=8G5A:8B5 >@30=8 4>:C<5=B8, :>8B> 4>:0720B F5=0B0 =0 AB>:0B0. 5>1>A=>20=> 45:;0@8@0=0B0 ?@8 2=>A0 <8B=8G5A:0 AB>9=>AB =0 02B><>18;0 5 >BE2J@;5=0, 2J?@5:8 G5 5 ?>4:@5?5=0 AJA AJ>B25B=0B0 D0:BC@0 8 ?;0B565= 4>:C<5=B, 0 5 ?@54?>G5B5=0 AB>9=>AB, 45:;0@8@0=0 ?@8 87=>A0 =0 02B><>18;0, 157 40 5 CAB0=>25=> 40;8 B078 45:;0@8@0=0 AB>9=>AB 5 ?@>406=0 F5=0 8;8 5 4@C3 284 AB>9=>AB, :0:B> 8 :0:28 5;5<5=B8 A0 2:;NG5=8 2 B078 AB>9=>AB. >A?>@5=8O 04<8=8AB@0B825= 0:B =5 A5 AJ4J@60B :>=:@5B=8B5 >1AB>OB5;AB20, 2J7 >A=>20 =0 :>8B> 5 87:;NG5=> ?@8;>65=85B> =0 2B>@8G=8B5 <5B>48 ?> G;. 74, § 2 >B 8B=8G5A:8O :>45:A 2 ?@542845=0B0 >B @53;0<5=B0 ?>@54=>AB. ;0=:5B=>B> ?>A>G20=5, G5 5 =0?@025=0 A?@02:0 2 ! ?> 704045=8 :@8B5@88, 157 :0:28B> 8 40 18;> 4@C38 :>=:@5B=8 40==8 8 4>:070B5;AB20 70 @57C;B0B8B5 >B B078 A?@02:0, =5 5 4>AB0BJG=> 40 >1>A=>25 87:;NG20=5B> =0 2B>@8G=8B5 <5B>48. <>B828B5 =0 >A?>@5=8O 04<8=8AB@0B825= 0:B =5?@028;=> <8B=8G5A:8OB >@30= 5 ?@85;, G5 40==8B5 2 ?@54>AB025=0B0 >B :. <8B=8G5A:8 2;0AB8 8=D>@<0F8O 70 45:;0@8@0=0B0 87=>A=0 AB>9=>AB =0 02B><>18;0 ?@54AB02;O20B &bdquo;=0;8G=8 40==8 =0 <8B=8G5A:0B0 B5@8B>@8O =0 !JN70“ ?> A<8AJ;0 =0 G;. 74, § 3 >B 8B=8G5A:8O :>45:A 2J2 2@J7:0 A G;. 144, § 2 >B 53;0<5=B 70 87?J;=5=85. ?@545;O=5B> >B 04<8=8AB@0B82=8O >@30= =0 <8B=8G5A:0B0 AB>9=>AB =0 02B><>18;0 ?> @540 =0 G;. 74, § 3 >B 53;0<5=B (!) ! 952/2013 5 872J@H5=> 2 ?@>B82>@5G85 A @07?>@5410B0 =0 G;. 144, § 2, 1C:20 4) >B 53;0<5=B 70 87?J;=5=85 (!) 2015/2447, 2 :>OB> 5 ?@542845=>, G5 >AB>9=>ABO20=5B> =0 AB>:0 ?> @575@2=8O <5B>4 ?> G;. 74, § 3 >B 53;0<5=B (!) ! 952/2013 =5 <>65 40 A5 >A=>2020 =0 F5=8B5 70 87=>A 2 B@5B0 4J@6020, :0:20B> 2 A;CG0O 5 . @5H5=85 >B 9 N=8 2022 3. =0 !J40 =0 ! ?> 45;> !-599/20, "Baltic Master" UAB, B. 51, B. 54 8 B. 55 5 4045=> BJ;:C20=5 =0 G;. 31, § 1 , :>9B> AJ>B25BAB20 =0 G;. 74, § 3 >B 8B=8G5A:8O :>45:A, A?>@54 :>5B> 40==8B5, AJ4J@60I8 A5 2 =0F8>=0;=0 1070 40==8 >B=>A=> AB>:8, ?>?040I8 2 AJI8O :>4 ?> " 8 ?@>87E>640I8 >B AJI8O ?@>4020G :0B> @073;5640=8B5 AB>:8, ?@54AB02;O20B &bdquo;=0;8G=8 40==8“ 2 !JN70 ?> A<8AJ;0 =0 G;. 31, § 1 , :>8B> <>30B 40 A5 87?>;720B :0B> >A=>20 70 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB =0 @073;5640=8B5 AB>:8. >7>2020=5B> =0 B578 40==8 ?@54AB02;O20 A@54AB2> 70 >?@545;O=5 =0 B078 AB>9=>AB, :>5B> 5 54=>2@5<5==> &bdquo;@07C<=>“ 8 AJ2<5AB8<> :0:B> A ?@8=F8?8B5, B0:0 8 A >1I8B5 @07?>@5418 =0 <564C=0@>4=8B5 A?>@07C<5=8O 8 A @07?>@5418B5, ?>A>G5=8 2 AJI8O G;5=, :>30B> 45:;0@0B>@JB =5 ?@54>AB02O 4>AB0BJG=> B>G=0 8;8 =04564=0 8=D>@<0F8O >B=>A=> <8B=8G5A:0B0 AB>9=>AB =0 AJ>B25B=8B5 AB>:8 8 :>30B> ?>A>G5=8B5 2 <8B=8G5A:0B0 45:;0@0F8O 40==8 A0 >1I8. ?@545;5=0B0 2 >A?>@5=8O 0:B <8B=8G5A:0 AB>9=>AB =5 A5 >A=>2020 =0 >?@545;5=8 ?@548 B>20 <8B=8G5A:8 AB>9=>AB8 AJ3;0A=> =0;8G=8 40==8 2 =0F8>=0;=8B5 1078 40==8 70 2=>A =0 <>B>@=8 ?@52>7=8 A@54AB20 AJA AE>4=8 ?0@0<5B@8 :0B> <0@:0, <>45;, 3>48=0 =0 ?@>872>4AB2>, AB@0=0 =0 ?@>87E>4, AB@0=0 =0 2=>A, AJ>B25B=> &bdquo;C?>B@51O20=8“, &bdquo;:0B0AB@>D8@0;8“ 8;8 &bdquo;A ?>2@548“, 8 =0 87?>;720=5B> =0 <5B>48B5 ?> G;. 70 8 G;. 74 § 2 >B 8B=8G5A:8O :>45:A 2 @07C<=0 3J2:02>AB. 8B=8G5A:8OB >@30= =5 5 87?J;=8; 704J;65=85B> A8 40 ?@>CG8 2A8G:8 87B>G=8F8 =0 8=D>@<0F8O 8 1078B5 40==8, A :>8B> @07?>;030, 70 40 >?@545;8 <8B=8G5A:0B0 AB>9=>AB ?> 2J7<>6=> =09-B>G=8O =0G8= 8 =09-1;87:> 4> @50;=>ABB0 /@5H5=85 >B 9 =>5<2@8 2017 3., LS Customs Services, C-46/16, EU: C: 2017: 839, B. 56 8 @5H5=85 >B 20 N=8 2019 3., O. R., C-1/18, EU: C: 2019: 519, B. 27/. B>78 A<8AJ;, =570:>=>AJ>1@07=> 2J7 >A=>20 =0 45:;0@8@0=0B0 <8B=8G5A:0 AB>9=>AB ?@8 87=>A0, 157 =0;8G85B> =0 4@C38 4>:070B5;AB20 70 @50;=> ?;0B5=0B0 8;8 ?>4;560I0 =0 ?;0I0=5 F5=0 =0 AB>:0B0, <8B=8G5A:8B5 >@30=8 A0 ?@8;>68;8 <5B>40 ?> G;. 74, § 3 >B 8B=8G5A:8O :>45:A 70 <8B=8G5A:> >AB>9=>ABO20=5. 8B=8G5A:8OB >@30= 1;0=:5B=> 5 ?>A>G8;, G5 =5 A0 =0<5@5=8 845=B8G=8 8 AE>4=8 AB>:8 ?> A<8AJ;0 =0 G;. 74, § 2 >B 8B=8G5A:8O :>45:A 8 48@5:B=> 5 ?@5<8=0; :J< >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB ?> @540 =0 G;. 74, § 3 >B AJI8O :>45:A. 3>@587;>65=8O A<8AJ; 5 ?>A;54=0B0 ?@0:B8:0 =0 !, 87@075=0 2 5H5=85 ! 12442 >B 19.11.2024 3. ?> 04<. 4. ! 6835/2024 3., VIII >.; 5H5=85 ! 12269 >B 13.11.2024 3. ?> 04<. 4. ! 5089/2024 3., I >.; 5H5=85 ! 11599 >B 30.10.2024 3. ?> 04<. 4. ! 5531/2024 3., VIII >. B 87;>65=>B> A5 =0;030 872>4, G5 45:;0@8@0=0B0 D0:BC@=0 AB>9=>AB :J< 40B0B0 =0 ?@85<0=5 =0 ?@>F5A=0B0 5 4>3>2>@=0B0 AB>9=>AB – B078, :>OB> 5 459AB28B5;=> ?;0B5=0 ?> ?@54AB025=0B0 D0:BC@0. B 87;>65=>B> A;5420, G5 =5 A0 18;8 =0;8F5 ?@542845=8B5 2 70:>=0 ?@54?>AB02:8 70 >?@545;O=5 =0 =>20 <8B=8G5A:0 AB>9=>AB =0 ?@>F5A=8O 02B><>18;. ! >3;54 =570:>=>AJ>1@07=>B> >?@545;O=5 =0 =>20 <8B=8G5A:0 AB>9=>AB =0 AB>:0B0, =570:>=>AJ>1@07=> A0 8 >?@545;5=8 =0 4@C65AB2>B> AC<8 70 4>AJ18@0=5 70 " 8 !, :0:B> 8 ;8E28 70 701020. > 87;>65=8B5 AJ>1@065=8O, >A?>@5=>B> @5H5=85 5 =570:>=>AJ>1@07=> 8 A;5420 40 1J45 >B<5=5=>. ! >3;54 87E>40 =0 A?>@0, ?@5B5=F8OB0 =0 >A?>@20I8O 70 ?@8AJ640=5 =0 =0?@025=8B5 ?> 45;>B> @07=>A:8 5 >A=>20B5;=0, ?>@048 :>5B> 35=F8O &bdquo;8B=8F8“ A;5420 40 1J45 >AJ45=0 40 70?;0B8 =0 >A?>@20I8O =0?@025=8B5 >B =53> ?> 45;>B> @07=>A:8 2 @07<5@ =0 550 ;520, >B :>8B>: 50 ;520 - 2=5A5=0 4J@602=0 B0:A0, 300 ;520 - 4>3>2>@5=> 8 ?;0B5=> 042>:0BA:> 2J7=03@0645=85, :>5B> AJ4JB =5 =0<8@0 70 ?@5:><5@=>, 8 200 ;520 - 2=5A5=> 2J7=03@0645=85 70 25I> ;8F5. ! >3;54 87E>40 =0 A?>@0, ?@5B5=F8OB0 =0 04<8=8AB@0B82=8O >@30= 70 ?@8AJ640=5 =0 N@8A:>=AC;BA:> 2J7=03@0645=85 5 =5>A=>20B5;=0. >45= >B 3>@587;>65=>B> 8 =0 >A=>20=85 G;. 172, 0;. 2 >B , 4<8=8AB@0B825= AJ4 - !;825=   (:   "/ ?> 60;10 =0 " &bdquo;.- . .“ A : *********, AJA A540;8I5 8 04@5A =0 C?@02;5=85: [=0A5;5=> <OAB>], [C;8F0], 5H5=85 ! 32-798063 >B 29.03.2024 3. =0 8@5:B>@0 =0 "5@8B>@80;=0 48@5:F8O 8B=8F0 C@30A. !* &/ &bdquo;"&“ 40 70?;0B8 =0 " &bdquo;. - . .“ A : *********, AJA A540;8I5 8 04@5A =0 C?@02;5=85: [=0A5;5=> <OAB>], [C;8F0], AC<0B0 >B 550 /?5BAB>B8= 8 ?5B45A5B/ ;520, ?@54AB02;O20I0 @07=>A:8 ?> 45;>B>. 5H5=85B> <>65 40 A5 >160;20 A :0A0F8>==0 60;10 ?@54 J@E>25= 04<8=8AB@0B825= AJ4 =0 5?C1;8:0 J;30@8O 2 14-4=525= A@>: >B AJ>1I020=5B> <C =0 AB@0=8B5. </div>    <div class="BreakerSignature" dir="ltr" style="margin: 30px 0 200px 0;"> <table border="0" class="body-text" dir="ltr" style="width: 100%;"> <tbody> <tr> <td style="text-align: right; vertical-align: top;">!J48O: </td> <td style="width: 205px;"> </td> </tr> <tr> <td style="text-align: right; vertical-align: top;padding-top: 20px"> </td> <td style="width: 205px;padding-top: 20px"> </td> </tr> </tbody> </table> </div>

Номер на акта:	2197
Дата:	28 ноември 2024 г.
Съдия:

Дело:	20247220700312
Тип на делото:	Административно дело
Дата на образуване:	17 юни 2024 г.

Решение по адм. дело №312/2024 на Административен съд - Сливен

Съдържание на акта