Решение по КНАХД №503/2024 на Административен съд - Варна

Номер на акта: 5685
Дата: 3 юни 2024 г. (в сила от 3 юни 2024 г.)
Съдия: Веселина Чолакова
Дело: 20247050700503
Тип на делото: Касационно административно наказателно дело
Дата на образуване: 7 март 2024 г.

Съдържание на акта

юя<style type="text/css">.body-text { font-size:12pt !important; } </style> <p align="center" dir="ltr" style=""><strong><span style="color:black;"><span style="font-family:ms sans serif,sans-serif;"><span style="font-size:18.0pt;margin-bottom:18px;display:block"> (</span></span></span></strong></p> <p align="center" dir="ltr" style=""><strong><span style="color:black;"><span style="font-family:ms sans serif,sans-serif;"><span style="font-size:14.0pt;"></span></span></span></strong><strong><span style="color:black;"><span style="font-family:ms sans serif,sans-serif;"><span style="font-size:14.0pt;"><strong><span style="color:black;"><span style="font-family:ms sans serif,sans-serif;"><span style="font-size:14.0pt;"><span class="printDefinition" id=" 53. =><5@">! 5685</span></span></span></span></strong></span></span></span></strong></p> <p align="center" dir="ltr" style=""><strong><span style="color:black;"><span style="font-family:ms sans serif,sans-serif;"><span style="font-size:14.0pt;margin-bottom:18px;display:block"><span class="printDefinition" id="@04">0@=0</span>, <strong><span style="color:black;"><span style="font-family:ms sans serif,sans-serif;"><span style="font-size:14.0pt;"><span class="printDefinition" id="0B0 =0 0:B">03.06.2024 3.</span></span></span></span></strong></span></span></span></strong></p> <p align="center" dir="ltr"><strong><span style="color:black; font-family:ms sans serif,sans-serif;font-size:14.0pt;margin-bottom:18px;display: block;"> "   </span></strong></p> <p class="body-text" dir="ltr"><span style="color:black;"><span style="font-family:ms sans serif,sans-serif;"><strong><span class="printDefinition" id="!J4 2 0:B">4<8=8AB@0B82=8OB AJ4 - 0@=0</span> <span class="printDefinition" id="B45;5=85/!JAB02 2 0:B">- VI B@8G;5=5= AJAB02,</span></strong> 2 <span class="printDefinition" id="284 70A540=85">AJ451=> 70A540=85</span> <span class="printDefinition" id="0 40B0 =0 70A540=85 A 4C<8"> =0 4525B8 <09 425 E8;O48 42045A5B 8 G5B2J@B0 3>48=0</span> 2 AJAB02:</span></span></p> <table border="0" class="body-text" dir="ltr" style="width: 100%; margin: 40px 0px 40px;"> <tbody> <tr> <td style="text-align: right;"><strong><span style="color:black;"><span style="font-family:ms sans serif,sans-serif; text-transform: uppercase;"><span class="printDefinition" id="591J; @54A540B5;/!J48O">@54A540B5;</span>: </span></span></strong></td> <td style="text-align: left; vertical-align: top; width:300px;"><span style="color:black;"><span style="font-family:ms sans serif,sans-serif; text-transform: uppercase;"><span class="printDefinition" id=" !"/!*/">   '</span></span></span></td> </tr> <tr> <td style="text-align: right; vertical-align: top;"><strong><span style="color:black;"><span style="font-family:ms sans serif,sans-serif; text-transform: uppercase;"><span class="printDefinition" id="591J; ';5=>25">';5=>25:</span> </span></span></strong></td> <td style="text-align: left; vertical-align: top; width:300px;"><span style="color:black;"><span style="font-family:ms sans serif,sans-serif;"><span class="printDefinition" id="'">! '<br/> / %'</span></span></span></td> </tr> </tbody> </table> <p class="body-text" dir="ltr" style="text-align: justify;"><span class="printDefinition" id="@8 A5:@5B0@">@8 A5:@5B0@ !  /</span><span class="printDefinition" id="=0 ?@>:C@>@0"> 8 A CG0AB85B> =0 ?@>:C@>@0 ! "  "</span><span class="printDefinition" id=">B AJ48O"> :0B> @073;540 4>:;0420=>B> >B AJ48O ! '</span><span class="printDefinition" id="?> 284 45;> =><5@"> :0=4 ! 20247050700503 / 2024 3., 70 40 A5 ?@>87=5A5 275 ?@54284 A;54=>B>:</span></p> <p class="body-text" dir="ltr" style="text-align: justify;"><span style=""><!--clear_start--><div class="rtf" dir="ltr" style="margin-bottom:.2pt;text-indent:35.45pt;font-size:12pt;font-family:MS Sans Serif; text-align: justify;"><p dir="ltr"></p><p dir="ltr"> @>872>4AB2>B> 5 ?> @540 =0 G;.208 8 A;. >B , 2@. G;.632 >B .</p><p dir="ltr"> 1@07C20=> 5 ?> :0A0F8>==0 60;10 =0 48@5:B>@0 =0 "5@8B>@80;=0 48@5:F8O 8B=8F0 0@=0  2 35=F8O 8B=8F8 , ?>4045=0 G@57 N.:. . %., ?@>B82  5H5=85 ! 93/25.01.2024 3. ?>  ! 7/20233. ?> >?8A0 =0  ! - 0@=0, A :>5B> 5 >B<5=5=> =0:070B5;=> ?>AB0=>2;5=85 ! BG2022/2000-169/ >B 25.11.20223. =0 48@5:B>@0 =0 "5@8B>@80;=0 48@5:F8O 8B=8F0 0@=0  2 35=F8O 8B=8F8 , A :>5B> =0 8;:8 @C? 8>  , =0 >A=>20=85 G;.234, 0;.2, B.1 2@. 0;.1, B.1 >B 0:>=0 70 <8B=8F8B5 //, G;.83 >B  2@. G;.175, 0;.1 8 0;.3, G;.178, 0;.1 8 0;.3 >B  2@. G;.79, 0;.1 >B , 5 =0;>65=0 8<CI5AB25=0 A0=:F8O 2 @07<5@ =0 2452.04 ;2., ?@54AB02;O20I0 100% >B @07<5@0 =0 87153=0B8B5 ?C1;8G=8 4J@602=8 275<0=8O. </p><p dir="ltr">  5H5=85B> A5 >A?>@20 A >A=>20=8OB0 =0 G;.348, 0;.1, B.1 8 B.2 >B . 0A0B>@JB B2J@48, G5 >160;20=>B> @5H5=85 5 =5?@028;=>, ?>AB0=>25=> ?@8 =0@CH5=85 =0 <0B5@80;=8O 70:>= 8 AJI5AB25=> =0@CH5=85 =0 AJ4>?@>872>4AB25=8B5 ?@028;0. "2J@48, G5 @5H020I8OB AJAB02 =5 5 872J@H8; FO;>AB=0 ?@>25@:0 =0 >160;20=>B>  8 =5 5 >1AJ48; 2A8G:8 ?@54AB025=8 ?> 45;>B> ?8A<5=8 4>:070B5;AB20. !?>@54 :0A0B>@0 =5?@028;=> @5H020I8OB AJAB02 5 :@548B8@0; 873>B25=0B0 2 AJ451=> 70A540=85 AJ451=>-E8<8G5A:0 5:A?5@B870 :0B> >15:B82=0 8 :><?5B5=B=> 873>B25=0, :0B> 5 ?@5=51@53=0; D0:B0, G5 >B=>A=> >15:B82=8B5 E0@0:B5@8AB8:8 =0 AB>:0B0 ?> 45;>B> A0 ?@8;>65=8 425 5:A?5@B=8 70:;NG5=8O 2 ?@>B82>?>;>65= A<8AJ; 8 =5 5 =07=0G8; B@>9=0 8;8 ?>2B>@=0 5:A?5@B870. 7BJ:20, G5 ?> B>78 =0G8= 5 >AB0=0; =587OA=5= A?>@=8O ?@54<5B =0 45;>B>-40;8 ?@>F5A=>B> ?0;<>2> <0A;> ?@54AB02;O20 G0AB8G=> E84@>35=8@0=> ?0;<>2> <0A;>, :0:B> 5 45:;0@8@0=> >B 8;:8 @C? 8>   8;8 ?0;<>20B0 <07=8=0, ?@54<5B =0 2=>A =5 5 ?@5BJ@?O;0 E8<8G5A:0 ?@><O=0, 0 ?@54AB02;O20 ?0;<>2> <0A;>, :>5B> 5 B5:ABC@8@0=>  - 8<0 B078 4>?J;=8B5;=0 >1@01>B:0 =0 :@8AB0;=0B0 AB@C:BC@0 G@57 D878G=8 ?@>F5A8 8 ?@54AB02;O20 ?0;<>2 H>@BJ=8=3  8 2 B078 2@J7:0, ?@028;=> ;8 5 45:;0@8@0;> 4@C65AB2>B> AB>:0B0, ?@54<5B =0 ?@>F5A=8O 2=>A 2 ?>78F8O 1516 >B  8;8 :0B> A;54AB285 =0 ?>-=0?@54=0;0B0 >1@01>B:0 =0 ?0;<>2>B> <0A;> >B 4>?CAB8<0B0 70 45:;0@8@0=0 ?>78F8O, ?@028;=> ;8 <8B=8G5A:8B5 >@30=8 A0 ?@5F5=8;8, G5 AB>:0B0 A;5420 40 A5 :;0A8@0 2 ?>78F8O 1517 >B . 0A0B>@JB ?>4G5@B020, G5 ?@54284 >?@545;5=8B5 A  >15:B82=8 E0@0:B5@8AB8:8 =0 0=0;878@0=0B0 AB>:0, =0 >A=>20=85 @028;0 1 8 6 >B 1I8B5 ?@028;0 70 BJ;:C20=5 =0  8 ?@54284 %! 70 ?>78F8O 1517, :;0A8@0=5B> =0 ?@>F5A=0B0 AB>:0 A5 872J@H20 2 :>4 1517 90 99 =0 , @07;8G5= >B 45:;0@8@0=8O. 7;030B A5 4>2>48, G5 @5H020I8OB AJ4 =5 5 872J@H8; FO;>AB=0 ?@>25@:0 =0 >160;20=>B>  8 =5 5 >1AJ48; 2A8G:8 ?@54AB025=8 ?> 45;>B> ?8A<5=8 4>:070B5;AB20. >=:@5B=> A5 87;030B 2J7@065=8O A@5IC 872>48B5 =0 AJ40 70 87?8B20=8OB0 =0 AB>:0B0 ?> ?@>2545=0B0 , 8 A@5IC 0@3C<5=B0F8OB0 =0 B578 872>48. "2J@48 A5, G5 A;54 :0B> ?> 45;>B> =5 A0 AJ1@0=8 4>:070B5;AB20, >?@>25@3020I8 70:;NG5=85B> =0 &, =5>1>A=>20=> 2J7782=8OB AJ4 =5 3> 5 :@548B8@0;. >7>2020 A5 =0  5H5=85 =0 !! ?> 45;> !-292/22. !>G8 A5, G5 ;8?A0B0 =0 0:@548B0F8O =0 & =5 5 ?@5G:0 70 872J@H20=5 =0 87A;5420=8O =0 AB>:0B0 A >3;54 B0@8D=>B> 9 :;0A8@0=5, :0B> :><?5B5=B=>ABB0 =0 ;01>@0B>@8OB0 5 CAB0=>25=0 A #AB@>9AB25=8O ?@028;=8: =0 35=F8O 8B=8F8. >;8 @5H5=85B> =0 2J7782=8OB AJ4 40 1J45 >B<5=5=> 8 40 1J45 ?>B2J@45=> 874045=>B> =0:070B5;=> ?>AB0=>2;5=85.</p><p dir="ltr">  AJ451=> 70A540=85, :0A0B>@JB G@57 ?@>F5AC0;=8O A8 ?@54AB028B5;  AB. N@8A:. . %., ?>44J@60 60;10B0 =0 87;>65=8B5 >A=>20=8O, :0B> ?@54AB02O ?8A<5=8 4>:070B5;AB20, 2J2 2@J7:0 A 2J7@065=8OB0 2 >B3>2>@0 =0 :0A0F8>==0B0 60;10 70 ;8?A0 =0 ?@>A;548<>AB =0 275B8B5 ?@>18. >;8 70 ?@8AJ640=5 =0 N@8A:>=AC;BA:> 2J7=03@0645=85 70 2A8G:8 8=AB0=F88 8 2 CA;>28OB0 =0 525=BC0;=>AB ?@028 2J7@065=85 70 ?@5:><5@=>AB =0 ?@5B5=48@0=>B> >B >B25B=0B0 AB@0=0 042>:0BA:> 2J7=03@0645=85.</p><p dir="ltr"> B25B=0B0 AB@0=0  8;:8 @C? 8>  , G@57 ?@>F5AC0;=8O A8 ?@54AB028B5; 042.. 2 ?8A<5= >B3>2>@ =0 :0A0F8>==0B0 60;10 2E. !17909/05.03.20243., >A?>@20 :0A0F8>==0B0 60;10 :0B> =5>A=>20B5;=0. !G8B0, G5 @5H5=85B> =0  ! 5 ?@028;=> 8 70:>=>AJ>1@07=> 8 A;5420 40 1J45 >AB025=> 2 A8;0. "2J@48, G5 =O<0 AJ1@0=8 4>:070B5;AB20, G5 ?@>F5A=0B0 AB>:0 8<0 A2>9AB20B0 =0 H>@BJ=8=3.  >B:@8B> AJ451=> 70A540=85 ?@>F. ?@54AB028B5; =0 4@C65AB2>B> A>G8, G5 =O<0 ?@>A;548<>AB =0 ?@>18B5. "2J@48, G5 872J@H5=0B0 AJ451=>-E8<8G5A:0 5:A?5@B870 5 87A;5420;0 ?5@>:A84=> G8A;> ?>@048 =53>4=>AB =0 ?@>10B0, :>5B> 5 ?@5G:0 70 ?>;CG020=5 =0 4>AB>25@=8 @57C;B0B8. >;8 70 ?@8AJ640=5 =0 =0?@025=8B5 ?> 45;>B> @07=>A:8.</p><p dir="ltr"> @54AB028B5;OB =0 :@J6=0 ?@>:C@0BC@0  0@=0 4020 70:;NG5=85, G5 60;10B0 5 =5>A=>20B5;=0 8 @5H5=85B> =0  ! :0B> ?@028;=> 8 70:>=>AJ>1@07=> A;5420 40 1J45 >AB025=> 2 A8;0.</p><p dir="ltr"> !J4JB, :0B> ?@5F5=8 AJ1@0=8B5 ?> 45;>B> 4>:070B5;AB20, ?>>B45;=> 8 2 BOE=0B0 AJ2:C?=>AB, AJ>B=5A5=8 :J< =02545=8B5 :0A0F8>==8 >A=>20=8O, ?@85 70 CAB0=>25=> A;54=>B> >B D0:B8G5A:0 8 ?@02=0 AB@0=0:</p><p dir="ltr"> @>872>4AB2>B> ?@54  09>=5= AJ4-0@=0 5 >1@07C20=> ?> 60;10 =0 8;:8 @C? 8>   ?@>B82 =0:070B5;=> ?>AB0=>2;5=85 ! BG2022/2000-169/ >B 25.11.20223. =0 48@5:B>@0 =0 "5@8B>@80;=0 48@5:F8O 8B=8F0 0@=0  2 35=F8O 8B=8F8 , A :>5B> =0 8;:8 @C? 8>  , =0 >A=>20=85 G;.234, 0;.2, B.1 2@. 0;.1, B.1 >B , G;.83 >B  2@. G;.175, 0;.1 8 0;.3, G;.178, 0;.1 8 0;.3 >B  2@. G;.79, 0;.1 >B , 5 =0;>65=0 8<CI5AB25=0 A0=:F8O 2 @07<5@ =0 2452.04 ;2. 70 =0@CH5=85 =0 G;.234, 0;.1, B.1 >B .</p><p dir="ltr"> J7782=8OB AJ4 5 CAB0=>28; >B D0:B8G5A:0 AB@0=0, G5 =0 14.07.20213., A <8B=8G5A:0 45:;0@0F8O () A MRN 21BG002005062244R0, 8;:8 @C? 8>  ,  ********* 45:;0@8@0;> AB>:0 70 @568< <8B=8G5A:> A:;048@0=5  AB>:0, >?8A0=0 2 .. 6/8 =0 <8B=8G5A:0B0 45:;0@0F8O :0B> G0AB8G=> E84@>35=8@0=0 ?0;<>20 <07=8=0 IFFCO HQPO, 5600 :>;5B0 E 20 :3. =5B> B53;> , 45:;0@8@0= :>4 ?> "  **********, ?@>87E>4 =4>=578O, <8B> ?> >B=>H5=85 =0 B@5B8 AB@0=8  10.90%. </p><p dir="ltr"> @8 45:;0@8@0=5B> =0  A MRN 21BG002005062244R0 18;8 275B8 ?@>18 70 ?@>25@:0 =0 B0@8D=> :;0A8@0=5, 70 :>5B> 18; AJAB025= @>B>:>; 70 275<0=5 =0 ?@>10 ! 70/14.07.20213., 0 >B 4@C65AB2>B> 8;<0@ >=B@>;   18; AJAB025= :B ! 2163 70 275<0=5 8 @07@01>B20=5 =0 A@54=0 ?@>10, :0B> ?@>18B5 18;8 87?@0B5=8 4> &5=B@0;=0B0 <8B=8G5A:0 ;01>@0B>@8O, ?@84@C65=8 >B @84@C68B5;=> ?8A<> !32-226028/15.07.2021 3. 8 0O2:0 70 0=0;87 8;8 5:A?5@B870 ! 70/14.07.20213., & 2E. ! 0416.07.2021 3.</p><p dir="ltr"> ! ?8A<> ! 32-168434/25.05.20223. 18;0 ?>;CG5=0 01>@0B>@=0 5:A?5@B870 >B 8@5:B>@0 =0 & 2 &# =0 35=F8O 8B=8F8 ,  ! 0416.07.2021 3./ 25.05.2022 3. 70 0=0;87 =0 AB>:0 A >?8A0=85 G0AB8G=> E84@>35=8@0=0 ?0;<>20 <07=8=0 IFFCO HQPO ?> @>B>:>; 70 275<0=5 =0 ?@>10 ! 70/14.07.2021 3., :0B> A ?8A<> ! 32-177049/ 31.05.20223. 18;> ?>;CG5=> AB0=>28I5 >B 48@5:F8O 8B=8G5A:0 459=>AB 8 <5B>4>;>38O  >B=>A=> B0@8D=>B> :;0A8@0=5 =0 AB>:0B0 2 ><18=8@0=0B0 =><5=:;0BC@0 =0 !.</p><p dir="ltr"> ! <8B=8G5A:0 45:;0@0F8O A MRN 21BG002005063332R8 >B 02.08.2021 3. 4@C65AB2>B> 8;:8 @C? 8>   45:;0@8@0;> AB>:8, :>8B> A0 ?@54<5B =0 >A2>1>64020=5 >B ! 4>AB02:0 4> 4@C30 4J@6020 - G;5=:0, >?8A0=0 2 .. 6/8 =0 <8B=8G5A:0B0 45:;0@0F8O :0B> G0AB8G=> E84@>35=8@0=0 ?0;<>20 <07=8=0, 1120 :>;5B0 E 20 :3 =5B> B53;> .</p><p dir="ltr"> !J3;0A=> 873>B25=0B0 >B &5=B@0;=0B0 <8B=8G5A:0 ;01>@0B>@8O  ! 0416.07.20213./25.05.20223., 0=0;878@0=0B0 ?@>10 ?@54AB02;O20;0 ?@>4C:B ?0;<>2 H>@BJ=8=3, AJAB025= A0<> >B ?0;<>2> <0A;> 8;8 =53>28 D@0:F88, @07;8G5= >B G0AB8G=> 8;8 =0?J;=> E84@>35=8@0=8 <0A;0 8 ?>;CG5= G@57 >1@01>B:0 70 <>48D8F8@0=5 =0 :@8AB0;=0B0 AB@C:BC@0 (B5:ABC@8@0=5).</p><p dir="ltr"> J7 >A=>20 =0 3>@=>B> 70:;NG5=85 18;> ?@85B>, G5 45:;0@8@0=8OB 2 <8B=8G5A:8B5 45:;0@0F88 :>4 >B ?>78F8O 1516 =0  5 =5:>@5:B5=, 0 0=0;878@0=0B0 AB>:0 5 A;5420;> 40 A5 45:;0@8@0 A ?>78F8O 1517.</p><p dir="ltr"> > <8B=8G5A:0 45:;0@0F8O MRN 21BG002005063332R8 >B 02.08.2021 3. 70 AB>:0B0 18;8 70?;0B5=8 4J@602=8 275<0=8O 2 @07<5@ =0 5240, 64 ;520, ?@54AB02;O20I8 <8B>.</p><p dir="ltr"> @54284 CAB0=>25=0B0 @07;8:0 2 45:;0@8@0=8O B0@8D5= =><5@ 8 @07<5@0 =0 AB02:8B5 5 B@O120;> 40 A5 70?;0B8 AJ>B25B=> <8B> - 7692, 68 ;520. </p><p dir="ltr"> ! >3;54 87;>65=>B> A2. . . . - AB. 8=A?5:B>@ 2 " 8B=8F0 0@=0 :J< 35=F8O 8B=8F8  ?@85;0, G5 4@C65AB2>B> 8;:8 @C? 8>   5 872J@H8;> =0@CH5=85 =0 @07?>@5410B0 =0 G;. 234, 0;. 1, B. 1 >B 0:>=0 70 <8B=8F8B5, BJ9 :0B> 2 <8B=8G5A:0 45:;0@0F8O MRN 21BG002005063332R8 >B 02.08.2021 3. 5 45:;0@8@0;> AB>:0 G0AB8G=> E84@>35=8@0=0 ?0;<>20 <07=8=0 1120 :>;5B0 E 20 :3. =5B> B53;>, 1@CB> B53;> 23 296 :3, =5B> B53;> 22 400 :3. A :>4 ?> "  **********, AJA AB02:0 =0 <8B>B> ?> >B=>H5=85 B@5B8 AB@0=8 10,90 %, ?@8;>68<0 A?@O<> 45:;0@8@0=0B0 4J@6020 =0 ?@>87E>4 =4>=578O, A =0G8A;5=8 8 70?;0B5=8 4J@602=8 275<0=8O 2 @07<5@ =0 5240, 64 ;520 <8B>, 2<5AB> 40 45:;0@8@0 AB>:0B0 A :>4 ?> "  ********** AJA AB02:0 =0 <8B>B> ?@8 4J@6020 =0 ?@>87E>4 =4>=578O (rga Omnes) 2 @07<5@ =0 16 % 8 4J;68<8 4J@602=8 275<0=8O 2 @07<5@ =0 7692,68 ;520 <8B>, 2A;54AB285 =0 :>5B> 5 87153=0;> G0AB8G=> 70?;0I0=5 =0 ?C1;8G=8 4J@602=8 275<0=8O 2 @07<5@ =0 2452, 04 ;520 <8B>, ?>@048 :>5B> 8 =0 03.07.2022 3. AJAB028;0 0:B 70 CAB0=>2O20=5 =0 04<8=8AB@0B82=> =0@CH5=85, A :>9B> A0=:F8>=8@0;0 4@C65AB2>B> 70 =0@CH5=85 =0 ?>A>G5=0B0 =>@<0B82=0 @07?>@5410.</p><p dir="ltr">  ?@542845=8O 2 @07?>@5410B0 =0 G;. 44, 0;. 1 >B  A@>: =5 ?>ABJ?8;> ?8A<5=> 2J7@065=85 A@5IC AJAB025=8O #, :0B> =0 25.11.2022 3. 8@5:B>@JB =0 " 8B=8F0 0@=0 , ?@85<09:8 845=B8G=0 D0:B8G5A:0 >1AB0=>2:0, :0B> B078 87;>65=0 2 >1AB>OB5;AB25=0B0 G0AB =0 #, 8740; =0:070B5;=> ?>AB0=>2;5=85, A :>5B> =0 >A=>20=85 @07?>@5410B0 =0 G;. 234, 0;. 2, B. 1 2@. 0;. 1, B. 1 >B , =0;>68; =0 2J7782=>B> 4@C65AB2> 8<CI5AB25=0 A0=:F8O  2 @07<5@ =0 2452, 04 ;520, ?@54AB02;O20I0 100 % >B @07<5@0 =0 87153=0B8B5 ?C1;8G=8 4J@602=8 275<0=8O 70 =0@CH5=85 =0 @07?>@5410B0 =0 G;. 234, 0;. 1, B. 1 >B .</p><p dir="ltr"> 0 40 >B<5=8 ?@>F5A=>B> , A578@0=8OB AJA A?>@0 AJ4 5 ?@85;, G5 A0=:F8>=8@0=>B> =0@CH5=85 =5 5 4>:070=> ?> 157A?>@5= =0G8=. J7782=8OB AJ4 =5 2J7?@85; B570B0 =0 2J778205<0B0 AB@0=0, G5 ?@>4C:B0, ?@54AB02;O20 ?0;<>2 H>@BJ=8=3, AJAB025= A0<> >B ?0;<>2> <0A;> 8;8 =53>28B5 D@0:F88, @07;8G5= >B G0AB8G=> E84@>35=8@0=8 <0A;0 8 ?>;CG5= G@57 >1@01>B:0 70 <>48D8F8@0=5 =0 :@8AB0;=0B0 AB@C:BC@0, B.=0@. B5:ABC@8@0=5, ?>@048 ;8?A0 =0 3>4=8 4>:070B5;AB25=8 A@54AB20. 7BJ:=0;, G5 2 @5H5=85 ?> 45;> ! - 292/22 =0 !! ?> ?@5N48F80;=> 70?8B20=5, >B?@025=> =0 >A=>20=85 G;5= 267 $! >B 4<8=8AB@0B825= AJ4 0@=0 A5 ?>A>G20, G5 E@0=8B5;5= ?@5?0@0B >B ?0;<>2> <0A;>, :>9B> =5 A?040 :J< ?>78F8O 1516 >B  8 5 ?@5BJ@?O; >1@01>B:0, @07;8G=0 >B @0D8=8@0=5B>, A?040 :J< ?>78F8O 1517, :0B> 8@5;520=B5= 5 2J?@>AJB 40;8 ?@5?0@0BJB 5 18; E8<8G5A:8 ?@><5=5= 2 @57C;B0B >B B078 >1@01>B:0. @8 ;8?A0B0 =0 45D8=8@0=8 2  <5B>48 8 :@8B5@88 70 ?@5F5=:0 40;8 B0:J2 ?@5?0@0B 5 ?@5BJ@?O; >1@01>B:0, @07;8G=0 >B @0D8=8@0=5B>, <8B=8G5A:8B5 >@30=8 18E0 <>3;8 40 8718@0B ?>4E>4OI8O 70 B078 F5; <5B>4, ?@8 CA;>285, G5 B>9 <>65 40 4>2545 4> AJ>B25BAB20I8 =0 ?>A>G5=0B0 =><5=:;0BC@0 @57C;B0B8, :>8B> ?@8 >A?>@20=5 =0F8>=0;=8OB AJ4 A;5420 40 ?@>25@8. 84=> >B >B@075=>B> 2 %! (E0@<>=878@0=0B0 A8AB5<0 70 >?8A0=85 8 :>48@0=5 =0 AB>:8B5) ?>78F8O 1516 5 >703;025=0 <07=8=8 8 <0A;0 >B 682>B8=A:8 8;8 @0AB8B5;5= ?@>87E>4 8 B5E=8B5 D@0:F88, G0AB8G=> 8;8 =0?J;=> E84@>35=8@0=8, 8=B5@5AB5@8D8F8@0=8, ?@55AB5@8D8F8@0=8 8;8 5;0948=8@0=8, 4>@8 @0D8=8@0=8, => =5>1@01>B5=8 ?> 4@C3 =0G8= , :0B> 2:;NG20 425 ?>4?>78F88, 0 ?>78F8O 1517 5 >703;025=0 <0@30@8=; E@0=8B5;=8 A<5A8 8;8 ?@5?0@0B8 >B 682>B8=A:8 8;8 @0AB8B5;=8 <07=8=8 8 <0A;0 8;8 D@0:F88 >B @07;8G=8 <07=8=8 8;8 <0A;0 >B =0AB>OI0B0 3;020, @07;8G=8 >B E@0=8B5;=8B5 <07=8=8 8;8 <0A;0 8 B5E=8B5 D@0:F88 >B ?>78F8O ! 1516 , :0B> :J< =5O 8<0 8 >1OA=8B5;=0 15;56:0 A?>@54 :>OB> ....=0AB>OI0B0| ?>78F8O 2:;NG20 8 E@0=8B5;=8B5 ?@5?0@0B8, ?>;CG5=8 >B 54=0 - 548=AB25=0 <07=8=0 (8;8 >B =59=8B5 D@0:F88) 8;8 >B 54=> <0A;> (8;8 >B =53>28B5 D@0:F88), 4>@8 E84@>35=8@0=8, :>8B> A0 18;8 >1@01>B5=8 G@57 5<C;38@0=5, @071820=5, B5:ABC@8@0=5 8 4@.... . > >B=>H5=85 =0 ?>=OB85B> B5:ABC@8@0=5  2 F8B8@0=>B> @5H5=85 !! ?>A>G20, G5 B> 5 45D8=8@0=> 2 ?>A>G5=0B0 >1OA=8B5;=0 15;56:0 :J< %! :0B> 284>87<5=5=85 =0 B5:ABC@0B0 8;8 =0 :@8AB0;=0B0 AB@C:BC@0 , :0B> 2 ?>78F8O 1517 28=038 A;5420 40 A5 ?@8G8A;O20B ?@>4C:B8B5, =0@5G5=8 shortenings , :>8B> AJ3;0A=> AJI0B0 15;56:0 A0 ?>;CG5=8 >B <0A;0 8;8 <07=8=8 G@57 B5:ABC@8@0=5 , :0B> =5 5 704J;68B5;=> ?@5BJ@?O=0B0 >B BOE >1@01>B:0 40 5 4>25;0 4> E8<8G5A:0 ?@><O=0 =0 ?@>4C:B8B5 >B :>8B> 5 AJAB025=0, 0 5 4>AB0BJG=> 40 5 4>:070=0 ?@5BJ@?O=0 >1@01>B:0 @07;8G=0 >B @0D8=8@0=5B>.</p><p dir="ltr"> J7782=0B0 8=AB0=F8O :@548B8@0;0 70:;NG5=85B> ?> =07=0G5=0B0 2 E>40 =0 AJ451=>B> A;54AB285 AJ451=> - E8<8G5A:0 5:A?5@B870, A?>@54 :>5B> 2 ?5@8>40 =0 <0=8?C;8@0=5/AJE@0=5=85 =0 ?@>10B0 (:B 70 275<0=5 8 @07@01>B20=5 =0 A@54=0 ?@>10 ! 2163/14.07.2021 3. 8 @85<> - ?@54025B5;5= ?@>B>:>; >B 12.07.2023 3.) A0 =0ABJ?8;8 87<5=5=8O, 2A;54AB285 ?@>B8G0=5B> =0 >:8A;8B5;=8 ?@>F5A8, ?>@048 :>5B> 8 25I>B> ;8F5 8=6. !. ?@85<0, G5 ?@>10B0, AJ3;0A=> :B 70 275<0=5 8 @07@01>B20=5 =0 A@54=0 ?@>10 ! 2163/14.07.2021 3. 8 @85<> - ?@54025B5;5= ?@>B>:>; >B 12.07.2023 3., 874045=8 >B 8;<0@ >=B@>;   =5 5 ?@54AB028B5;=0 8 =0 ?@0:B8:0 BO A5 =0<8@0 2 >15:B82=0 =52J7<>6=>AB 40 >B3>2>@8 =0 2J?@>A0 ?@54AB02;O20 ;8 ?@>F5A=0B0 AB>:0 G0AB8G=> E84@>35=8@0=0 ?0;<>20 <07=8=0  8;8 ?@>4C:B - ?0;<>2 H>@BJ=8=3, AJAB025= A0<> >B ?0;<>2> <0A;> 8;8 =53>28 D@0:F88, @07;8G5= >B G0AB8G=> 8;8 =0?J;=> E84@>35=8@0=8 <0A;0 .</p><p dir="ltr"> !?>@54 70:;NG5=85B> =0  70 >?@545;O=5 =0 :>=A8AB5=F8OB0 =0 ?@>4C:B0 5 ?@>2545=> 87?8B20=5 G@57 87<5@20=5 A ?5=5B@><5BJ@, AJ3;0A=> ?@>F54C@0B0, >?8A0=0 2 AB0=40@B5= <5B>4 !S Cc 16-60 (merican Oil Chemists Society), :0B> ?J@2>=0G0;=> 5 >?8A0=0 :>=A8AB5=F8OB0 =0 ?@>10B0 2J2 2840, 2 :>9B> 5 18;0 275B0, A;54 :>5B> A5 5 ?@8ABJ?8;> :J< @07@CH020=5 =0 :@8AB0;=0B0 9 AB@C:BC@0 G@57 AB>?O20=5 (87B@820=5 =0 :@8AB0;870F8>==0B0 ?0<5B) 8 ?>AB5?5==>B> 9 ?>A;5420I> >E;0640=5 4> AB09=0 B5<?5@0BC@0 >B 25 3@04CA0, :0B> 5 2J7?@85B>, G5 BO =5 2J72@JI0 ?J@2>=0G0;=>B> A8 AJAB>O=85 8;8 :>=A8AB5=F8O, ?>@048 :>5B> 8 A5 ?@85<0, G5 ?@>4C:BJB 5 ?@5BJ@?O; >1@01>B:0 70 <>48D8:0F8O =0 :@8AB0;=0B0 AB@C:BC@0 8;8 B.=0@. B5:ABC@8@0=5.</p><p dir="ltr"> 84=> >B 70:;NG5=85B> =0 =07=0G5=0B0 2 E>40 =0 ?@>2545=>B> AJ451=> A;54AB285 AJ451=> - E8<8G5A:0 5:A?5@B870 87A;5420=5B> ?> AB0=40@B !S Cc 16-60 =5 5 2J>1I5 A5@B8D8F8@0=> ?> ! 8/8;8 N ISO, :0B> ?> =53> <>65 40 A5 >?@545;8 A0<> 8 548=AB25=> B2J@4>ABB0 =0 87A;5420=>B> 25I5AB2> 8;8 ?@>4C:B, => =5 8 40;8 8<0 87<5=5=8O =0 B5:ABC@0B0 8;8 :@8AB0;=0B0 AB@C:BC@0, ?@>B82=> =0 70?8A0=>B> 2 , :0B> =0@54 A B>20 ?>=0AB>OI5< =O<0 CB2J@45=0 <5B>4>;>38O 70 87A;5420=5 8 CAB0=>2O20=5 =0 <>48D8:0F8O =0 ?@>4C:B8 >B ?0;<>20 <07=8=0 8 =5 A0 8725AB=8 @5D5@5=B=8 AB>9=>AB8 >?@545;OI8 54=> 25I5AB2> :0B> ?0;<>2 H>@BJ=8=3 .</p><p dir="ltr"> !?>@54 2J7782=0B0 8=AB0=F8O 2 @5H5=85 ?> 45;> !-292/22 =0 !! A5 4020 8725AB=0 A2>1>40 =0 =0F8>=0;=0B0 N@8A48:F8O, 2 A;CG0O <8B=8G5A:0B0 04<8=8AB@0F8O, ?@8 ;8?A0 =0 CB2J@45=0 <5B>4>;>38O 40 ?@8;030 A>1AB25=0 B0:020, AB830 >10G5 BO 40 <>65 40 4>2545 4> AJ>B25BAB20I8 =0 ?>A>G5=0B0 =><5=:;0BC@0 @57C;B0B8, :>8B> ?@8 >A?>@20=5 =0F8>=0;=8OB AJ4 A;5420 40 ?@>25@8.  A;CG0O 8 A;54 872J@H20=5B> =0 B078 4J;68<0 ?@>25@:0 A?>@54  !-0@=0 =0:0720I8OB >@30= =5 5 4>:070; 4>AB>25@=>ABB0 =0 ?>AB83=0B8B5 @57C;B0B8 ?> :0B53>@8G5= =0G8=, 4>:>;:>B> 5 87?>;720= =54>?CAB8< <5B>4, :0B> >A25= B>20 :J< <><5=B0 =0 ?@8;030=5B> <C &5=B@0;=0B0 <8B=8G5A:0 ;01>@0B>@8O 2J>1I5 =5 5 @07?>;030;0 A 0:@548B0F8O 70 872J@H20=5 =0 B578 87A;5420=8O. !?>@54 AJ40 :J< <><5=B0 =0 ?@>25640=5 =0 AJ451=>B> A;54AB285 5 CAB0=>25=>, G5 ?@>10B0 5 ?@5BJ@?O;0 A8;=> >:8A;5=85, ?>@048 :>5B> 873>B2O=5B> =0 =>20 5:A?5@B870 5 D0:B8G5A:8 =52J7<>6=>. </p><p dir="ltr">  :>=B5:AB0 =0 87;>65=>B> AJ4JB ?@85; AB0=>28I5B> 70 >AJI5AB25=0 <8B=8G5A:0 87<0<0 70 =54>:070=> 8 =5>1>A=>20=>.</p><p dir="ltr"> 0A0F8>==0B0 60;10 5 ?>4045=0 2 A@>:, >B =04;56=0 AB@0=0 8 ?@8 =0;8G85 =0 ?@025= 8=B5@5A >B >160;20=5, ?>@048 :>5B> 5 4>?CAB8<0 70 @073;5640=5.</p><p dir="ltr">  073;540=0 ?> AJI5AB2> 5 >A=>20B5;=0.</p><p dir="ltr">  5H5=85B> =0  ! 5 ?>AB0=>25=> ?@8 =5?@028;=> ?@8;>65=85 =0 <0B5@80;=8O 70:>=.</p><p dir="ltr"> BE2J@;O9:8 @57C;B0B8B5 >B , ?J@2>AB5?5==8OB AJ4 2 <>B828B5 A8 5 ?>AB028; @548F0 2J?@>A8, 157 >10G5, 40 4045 >B3>2>@ =0 AJI8B5 :0B> 8=AB0=F8O ?> AJI5AB2> G@57 ?>4@>15=, >1AB>5= 8 AJ>1@075= A ?@0:B8:0B0 =0 !! 0=0;87 =0 ?@8;>65=8B5 >B <8B=8G5A:0B0 04<8=8AB@0F8O <5B>48 8 ?@>F54C@0. 5>A=>20B5;=>  ! - 0@=0 =5 5 :@548B8@0;  ?> AJ>1@065=8O 70 ;8?A0 =0 0:@548B0F8O. 8?A0B0 =0 0:@548B0F8O =0 & =5 5 ?@5G:0 70 872J@H20=5 =0 87A;5420=5 70 845=B8D8F8@0=5 =0 AB>:8 A >3;54 B0@8D=>B> 8< :;0A8@0=5, @5A?. =5 5 A0<>AB>OB5;=> >A=>20=85 40 =5 A5 :@548B8@0B @57C;B0B8B5 >B 872J@H5=8B5 2 B078 2@J7:0 87?8B20=8O.  A;CG0O :><?5B5=B=>ABB0 =0 & A;5420 ?@O:> >B 70:>=0  #AB@>9AB25=8O ?@028;=8: =0  /#/. !J3;0A=> G;.22, B.6 >B #, 8@5:F8O &5=B@0;=0 <8B=8G5A:0 ;01>@0B>@8O  5 G0AB >B !?5F80;878@0=0B0 04<8=8AB@0F8O 2 &# =0  8 AJ3;0A=> G;.28, B.1 87A;5420, 0=0;878@0 8 845=B8D8F8@0 AB>:8 70 F5;8B5 =0 <8B=8G5A:8O =047>@ 8 :>=B@>;.</p><p dir="ltr"> @8 ?>AB0=>2O20=5 =0 =0AB>OI8O AJ4515= 0:B, :0A0F8>==0B0 8=AB0=F8O AJ>1@078 8  5H5=85 >B 15.06.2023 3. ?> 45;> !-292/2022 3. =0 !J40 =0 !, AJ3;0A=> :>5B> A0 4045=8 A;54=8B5 >B3>2>@8 =0 ?>AB025=8B5 2J?@>A8: 1) ><18=8@0=0B0 =><5=:;0BC@0, AJ4J@60I0 A5 2 ?@8;>65=85 I :J<  53;0<5=B () ! 2658/87 =0 !J25B0 >B 23 N;8 1987 3>48=0 >B=>A=> B0@8D=0B0 8 AB0B8AB8G5A:0 =><5=:;0BC@0 8 1I0B0 <8B=8G5A:0 B0@8D0 2 @540:F88B5 <C AJ3;0A=>  53;0<5=B 70 87?J;=5=85 (!) 2018/1602 =0 ><8A8OB0 >B 11 >:B><2@8 2018 3. 8  53;0<5=B 70 87?J;=5=85 (!) 2019/1776 =0 ><8A8OB0 >B 9 >:B><2@8 2019 3., B@O120 40 A5 BJ;:C20 2 A<8AJ;, G5: E@0=8B5;5= ?@5?0@0B >B ?0;<>2> <0A;>, :>9B> =5 A?040 :J< ?>78F8O 1516 >B B078 =><5=:;0BC@0 8 5 ?@5BJ@?O; >1@01>B:0, @07;8G=0 >B @0D8=8@0=5B>, A?040 :J< ?>78F8O 1517, :0B> 2 B>20 >B=>H5=85 5 8@5;520=B5= 2J?@>AJB 40;8 ?@5?0@0BJB 5 18; E8<8G5A:8 ?@><5=5= 2 @57C;B0B >B B078 >1@01>B:0; 2) ><18=8@0=0B0 =><5=:;0BC@0, AJ4J@60I0 A5 2 ?@8;>65=85 I :J<  53;0<5=B ! 2658/87 2 @540:F88B5 <C AJ3;0A=>  53;0<5=B 70 87?J;=5=85 2018/1602 8  53;0<5=B 70 87?J;=5=85 2019/1776, B@O120 40 A5 BJ;:C20 2 A<8AJ;, G5: ?@8 ;8?A0B0 =0 45D8=8@0=8 2 B078 =><5=:;0BC@0 <5B>48 8 :@8B5@88 70 ?@5F5=:0B0 40;8 B0:J2 ?@5?0@0B 5 ?@5BJ@?O; >1@01>B:0, @07;8G=0 >B @0D8=8@0=5B>, <8B=8G5A:8B5 >@30=8 <>30B 40 8718@0B ?>4E>4OI8O 70 B078 F5; <5B>4 ?@8 CA;>285, G5 B>9 <>65 40 4>2545 4> AJ>B25BAB20I8 =0 ?>A>G5=0B0 =><5=:;0BC@0 @57C;B0B8, :>5B> =0F8>=0;=8OB AJ4 A;5420 40 ?@>25@8.</p><p dir="ltr"> @02=0B0 C@5410 =0 8=AB8BCB0 =0  A5 AJ4J@60 2  53;0<5=B () ! 2658/87 =0 !J25B0 >B 23.07.1987 3. >B=>A=> B0@8D=0B0 8 AB0B8AB8G5A:0B0 =><5=:;0BC@0 8 1I0B0 <8B=8G5A:0 B0@8D0. ><18=8@0=0B0 =><5=:;0BC@0 5 AJ74045=0 =0 1070B0 =0 %0@<>=878@0=0B0 A8AB5<0 (26. ?@50<1N;0 =0 @53;0<5=B0), :>OB> 5 2J2545=0 A 564C=0@>4=0 :>=25=F8O ?> %0@<>=878@0=0B0 A8AB5<0 70 >?8A0=85 8 :>48@0=5 =0 AB>:8B5 (2 A8;0 70  J;30@8O >B 01.01.1992 3.). ';. 3, B. 1, 1. "0" >B >=25=F8OB0 AJ74020 704J;65=8O 70 4>3>20@OI8B5 4J@6028 40 ?@82540B A2>8B5 B0@8D=0 8 AB0B8AB8G5A:8 =><5=:;0BC@8 2 AJ>B25BAB285 A %0@<>=878@0=0B0 A8AB5<0 >B 40B0B0, =0 :>OB> B078 :>=25=F8O 2;870 2 A8;0 70 =5O; ?> >B=>H5=85 =0 A2>8B5 B0@8D=0 8 AB0B8AB8G5A:8 =><5=:;0BC@8: i) 40 87?>;720 2A8G:8 ?>78F88 8 ?>4?>78F88 =0 %0@<>=878@0=0B0 A8AB5<0 157 4>?J;=5=8O 8;8 87<5=5=8O 7054=> AJA AJ>B25B=8B5 8< F8D@>28 :>4>25; ii) 40 ?@8;030 1I8B5 ?@028;0 70 BJ;:C20=5 =0 %0@<>=878@0=0B0 A8AB5<0 8 2A8G:8 7015;56:8 :J< @0745;8B5, 3;028B5 8 ?>4?>78F88B5, 8 40 =5 87<5=O >1E20B0 =0 @0745;8B5, 3;028B5, ?>78F88B5 8;8 ?>4?>78F88B5 =0 %0@<>=878@0=0B0 A8AB5<0; 8 iii) 40 A;5420 ?>A;54>20B5;=>ABB0 =0 =><5@8@0=5 2 %0@<>=878@0=0B0 A8AB5<0. ><5=:;0BC@0B0 =0 %0@<>=878@0=0B0 A8AB5<0 5 ?@8;>65=85 :J< >=25=F8OB0 ?> %0@<>=878@0=0B0 A8AB5<0... 8 A?>@54 G;. 1, B. 2, 1. "0" >B  53;0<5=B () ! 2658/87 =0 !J25B0 ?@54AB02;O20 G0AB >B :><18=8@0=0B0 =><5=:;0BC@0, :>OB> ?J: 5 2J2545=0 :0B> ?@8;>65=85 :J< @53;0<5=B0. >4?>78F88B5 >B  A0 A >A5<F8D@>2 :>4>2 =><5@, G88B> ?J@28 H5AB F8D@8 A0 :>4>28B5 =><5@0 >B ?>78F88B5 8 ?>4?>78F88B5 >B =><5=:;0BC@0B0 =0 E0@<>=878@0=0B0 A8AB5<0; A54<0B0 8 >A<0B0 >1>7=0G020B ?>4?>78F88B5 ?>   :>30B> ?>78F88B5 8 ?>4?>78F88B5 >B %! =5 AJ4J@60B ?>25G5 ?>4@0745;8 70 =C648B5 =0 1I=>ABB0 A54<0B0 8 >A<0B0 F8D@8 A0 "00". J7<>6=> 5 2:;NG20=5 =0 4525B0 F8D@0 70 =0F8>=0;=8B5 AB0B8AB8G5A:8 ?>4@0745;8 8 45A5B0 8 548=045A5B0 70 Taric (Taric 5 8=B53@8@0=0B0 B0@8D0 =0   G;. 2 >B  53;0<5=B0) ?>4?>78F88B5.</p><p dir="ltr"> !?>@54 G;. 12, &sect; 1 >B  53;0<5=B () ! 2658/87 ?@02><>I85 =0 :><8A8OB0 5 40 ?@85<0 5653>4=> @53;0<5=B, 2J7?@>8725640I FO;>AB=0B0 25@A8O =0 ><18=8@0=0B0 =><5=:;0BC@0, 7054=> A <8B=8G5A:8B5 AB02:8 2 AJ3;0A85 A G;5= 1, B0:0 :0:B> A5 ?>;CG020B 2A;54AB285 <5@:8B5, ?@85B8 >B !J25B0 8;8 ><8A8OB0.  53;0<5=BJB A5 ?C1;8:C20 =5 ?>-:JA=> >B 31 >:B><2@8 2 D8F80;5= 25AB=8: =0 2@>?59A:8B5 >1I=>AB8 8 A5 ?@8;030 >B 1 O=C0@8 A;5420I0B0 3>48=0. ! >3;54 <><5=B0 =0 ?>AB02O=5 =0 ?@>F5A=8B5 AB>:8 ?>4 <8B=8G5A:8 @568< ?@8;>68< 5  53;0<5=B 70 87?J;=5=85 (!) 2020/1577 =0 ><8A8OB0 >B 21 A5?B5<2@8 2020 3>48=0 70 87<5=5=85 =0 ?@8;>65=85 I :J<  53;0<5=B () ! 2658/87 =0 !J25B0 >B=>A=> B0@8D=0B0 8 AB0B8AB8G5A:0 =><5=:;0BC@0 8 1I0B0 <8B=8G5A:0 B0@8D0.</p><p dir="ltr"> @0:B8:0B0 =0 !! A>G8 :@8B5@88B5 70 :;0A8@0=5 =0 AB>:8B5 ?> ?>78F88B5 >B :><18=8@0=0B0 =><5=:;0BC@0. "0:0 A?>@54 B. B. 27, 28 8 29 >B  5H5=85 =0 !J40 (?5B8 AJAB02) >B 11 O=C0@8 2007 3>48=0 ?> 45;> C-400/05 (B. A. S. Trucks BV A@5IC Staatssecretaris van Financien) @5H020I8OB :@8B5@89 70 B0@8D=>B> :;0A8@0=5 =0 AB>:8B5 B@O120 ?> ?@028;> 40 A5 BJ@A8 2 B5E=8B5 >15:B82=8 E0@0:B5@8AB8:8 8 :0G5AB20, >?@545;5=8 2 B5:AB0 =0 ?>78F8OB0 ?> , :0:B> 8 2 7015;56:8B5 :J< @0745;8B5 8;8 3;028B5. 1OA=8B5;=8B5 15;56:8 2J2 2@J7:0 A , 873>B25=8 >B ><8A8OB0, 0 B578 >B=>A=> %! - >B !25B>2=0B0 <8B=8G5A:0 >@30=870F8O, 7=0G8B5;=> ?>4?><030B BJ;:C20=5B> =0 >1E20B0 =0 @07;8G=8B5 ?>78F88, 157 >10G5 40 8<0B ?@02=>704J;68B5;=0 A8;0. @54=07=0G5=85B> =0 ?@>4C:B0 <>65 40 1J45 >15:B825= :@8B5@89 70 :;0A8@0=5, 4>:>;:>B> B> 5 2JB@5H=> ?@8AJI> 70 B>78 ?@>4C:B, :0B> ?>A;54=>B> B@O120 40 A5 ?@5F5=8 2 7028A8<>AB >B >15:B82=8B5 E0@0:B5@8AB8:8 8 :0G5AB20 =0 ?@>4C:B0.  AJI0B0 ?>A>:0 5 8 @5H5=85B> ?> 5;> !-486/06 BVBA Van Landeghem A@5IC Belgische Staat 8 B. 28 >B @5H5=85B> =0 !J40 ?> 45;> !-725/21.</p><p dir="ltr"> !J3;0A=> B5:AB0 =0 ?>78F8O 1516 >B  BO >1E20I0 682>B8=A:8, @0AB8B5;=8 8;8 <8:@>1=8 <07=8=8 8 <0A;0 8 B5E=8B5 D@0:F88, G0AB8G=> 8;8 =0?J;=> E84@>35=8@0=8, 8=B5@5AB5@8D8F8@0=8, ?@55AB5@8D8F8@0=8 8;8 5;0948=8@0=8, 4>@8 @0D8=8@0=8, => =5>1@01>B5=8 ?> 4@C3 =0G8= . </p><p dir="ltr"> B A2>O AB@0=0 2 >1E20B0 =0 ?>78F8O 1517 >B  A0 <0@30@8=; E@0=8B5;=8 A<5A8 8;8 ?@5?0@0B8 >B 682>B8=A:8 8;8 @0AB8B5;=8 <07=8=8 8;8 <0A;0 8;8 >B D@0:F88 >B @07;8G=8 <07=8=8 8;8 <0A;0 >B =0AB>OI0B0 3;020, @07;8G=8 >B E@0=8B5;=8B5 <07=8=8 8 <0A;0 8 B5E=8B5 D@0:F88 >B ! 1516, 0 8<5==>  @07;8G=8 >B 682>B8=A:8 8 @0AB8B5;=8 <07=8=8 8 <0A;0 8 B5E=8B5 D@0:F88, G0AB8G=> 8;8 =0?J;=> E84@>35=8@0=8, 8=B5@5AB5@8D8F8@0=8, ?@55AB5@8D8F8@0=8 8;8 5;0948@0=8, 4>@8 @0D8=8@0=8, => =5>1@01>B5=8 ?> 4@C3 =0G8=. !?>@54 >1OA=8B5;=0B0 15;56:0 :J< %! 70 ?>78F8O 1517 >B %!, G89B> B5:AB AJ2?040 A B>78 =0 ?>78F8O 1517 >B , B078 ?>78F8O >1E20I0 ?>-A?5F80;=> ?@>4C:B8, G88B> <0A;0 8;8 <07=8=8 <>30B 40 1J40B ?@5420@8B5;=> E84@>35=8@0=8, <>30B 40 A0 5<C;38@0=8, @0718B8 8;8 ?@5420@8B5;=> >1@01>B5=8 G@57 B5:ABC@8@0=5 8;8 ?> 4@C3 =0G8=. B=>A=> ?>=OB85B> "B5:ABC@8@0=5" B> 5 45D8=8@0=> 2 ?>A>G5=0B0 >1OA=8B5;=0 15;56:0 :J< %! :0B> "284>87<5=5=85 =0 B5:ABC@0B0 8;8 =0 :@8AB0;=0B0 AB@C:BC@0". J2 2J?@>A=0B0 15;56:0 A5 CB>G=O20, G5 B078 ?>78F8O 2:;NG20 8 ?@5?0@0B8B5, ?>;CG5=8 >B 54=0 548=AB25=0 <07=8=0 8;8 >B 54=> <0A;>, 4>@8 E84@>35=8@0=8, :>8B> A0 18;8 >1@01>B5=8 G@57 =O:>9 >B =587G5@?0B5;=> 871@>5=8B5 2 B078 >1OA=8B5;=0 15;56:0 A?>A>18, A@54 :>8B> D83C@8@0 B5:ABC@8@0=5B>. J2 2J?@>A=0B0 >1OA=8B5;=0 15;56:0 A@54 >A=>2=8B5 ?@>4C:B8, :;0A8@0=8 2 B078 ?>78F8O 1517 A0 ?>A>G5=8 87@8G=> ?@>4C:B8B5, =0@5G5=8 "shortenings", :>8B> AJ3;0A=> AJI0B0 >1OA=8B5;=0 15;56:0 A0 ?>;CG5=8 >B <0A;0 8;8 <07=8=8 G@57 B5:ABC@8@0=5.</p><p dir="ltr"> > @07OA=5=8OB0 >B B. 44 >B @5H5=85B> =0 !J40 ?> 45;> !-292/22 5 284=>, G5 "... >A=>2=0B0 E0@0:B5@8AB8:0 =0 AB>:8B5, :>8B> <>30B 40 ?>?04=0B 2 ?>78F8O 1517, 5, G5 ?@54AB02;O20B "A<5A8", 0 8<5==> ?@>4C:B8, ?>;CG5=8 >B A<5A8 =0 <07=8=8 8/8;8 <0A;0, 8;8 ?J: "?@5?0@0B8", 0 8<5==> ?@>4C:B8, ?>;CG5=8 >B 54=0-548=AB25=0 <07=8=0 8;8 >B 54=> <0A;>, ?@5BJ@?5;8 >1@01>B:0 G@57 A?>A>18B5, :>8B> A0 ?@8<5@=> 871@>5=8 2 AJ>B25B=8B5 >1OA=8B5;=8 15;56:8 :J< %!". !?>@54 >1OA=8B5;=0B0 15;56:0 :J< %! >B ?>78F8O 1517 A0 87:;NG5=8 "=5A<5A5=8B5 <07=8=8 8 <0A;0, :>8B> A0 18;8 A0<> @0D8=8@0=8, 157 ?>-=0B0BJH=0 >1@01>B:0, :>8B> >AB020B :;0A8@0=8 2 AJ>B25B=8B5 A8 ?>78F88, 4>@8 0:> A0 ?@83>B25=8 70 ?@>40610 =0 4@51=>".</p><p dir="ltr"> B 4@C30 AB@0=0, ?>78F8O 1511 >1E20I0 :0:B> AC@>2>B> ?0;<>2> <0A;> 8 =53>28B5 D@0:F88, B0:0 8 @0D8=8@0=>B> ?0;<>2> <0A;> 8 =53>28B5 D@0:F88, :>8B> A0 @0D8=8@0=8, => =5 A0 E8<8G5A:8 ?@><5=5=8. !;54>20B5;=> :J< B078 ?>78F8O =5 A?040B ?0;<>28B5 <0A;0, ?@5BJ@?5;8 >1@01>B:0, @07;8G=0 >B @0D8=8@0=5B>, :0B> 2 B>20 >B=>H5=85 5 8@5;520=B5= 2J?@>AJB 40;8 AJ>B25B=8B5 ?@>4C:B8 A0 18;8 E8<8G5A:8 ?@><5=5=8 2 @57C;B0B >B B078 >1@01>B:0.</p><p dir="ltr">  B. 46 >B @5H5=85B> =0 !J40 ?> 45;> !-292/22 A5 ?>A>G20, G5 70 40 A5 87:;NG8 :;0A8@0=5B> =0 @073;5640=8B5 ?@>4C:B8 2 ?>78F8O 1511, 5 4>AB0BJG=> 40 A5 >?@545;8 40;8 B5 A0 ?@5BJ@?5;8 =O:0:20 >1@01>B:0, @07;8G=0 >B @0D8=8@0=5B>, =0?@8<5@ B5:ABC@8@0=5, :>5B> AJ3;0A=> AJ>B25B=0B0 >1OA=8B5;=0 15;56:0 :J< %! A5 AJAB>8 2J2 284>87<5=5=85 =0 B5:ABC@0B0 8;8 =0 :@8AB0;=0B0 AB@C:BC@0 =0 ?@>4C:B0.</p><p dir="ltr"> ! B. 50  54 >B @5H5=85B> =0 !J40 ?> 45;> !-292/22 AJ4JB A5 ?@>87=0AO >B=>A=> <5B>48B5, G@57 :>8B> A;5420 40 A5 ?@>2545 87A;5420=5 =0 :>=A8AB5=F8OB0 =0 ?@>4C:B :0B> ?@>F5A=8O A F5; 4>:0720=5 =0 >1@01>B:0B0 <C G@57 B5:ABC@8@0=5. 0ABJ?5=0 5 ?>78F8OB0, G5 =8B> , =8B> >1OA=8B5;=8B5 15;56:8 :J< =5O ?>A>G20B A?5F8D8G5= <5B>4, ?> :>9B> ?@8 =5>1E>48<>AB 18 B@O120;> 40 A5 87A;5420 :>=A8AB5=F8OB0 =0 ?@>4C:B0, 8 AJ>B25B=> 2 B. 54 A5 4020 BJ;:C20=5, G5  A;5420 40 A5 BJ;:C20 2 A<8AJ;, G5 ?@8 ;8?A0 =0 45D8=8@0=8 2 B078 =><5=:;0BC@0 <5B>48 8 :@8B5@88 70 ?@5F5=:0B0 40;8 E@0=8B5;5= ?@5?0@0B >B ?0;<>2> <0A;>, :>9B> =5 A?040 :J< ?>78F8O 1516 >B B078 =><5=:;0BC@0, 5 ?@5BJ@?O; >1@01>B:0, @07;8G=0 >B @0D8=8@0=5B>, <8B=8G5A:8B5 >@30=8 <>30B 40 8718@0B ?>4E>4OI8O 70 B078 F5; <5B>4 ?@8 CA;>285, G5 B>9 <>65 40 4>2545 4> AJ>B25BAB20I8 =0 ?>A>G5=0B0 =><5=:;0BC@0 @57C;B0B8, :>5B> =0F8>=0;=8OB AJ4 A;5420 40 ?@>25@8.</p><p dir="ltr"> ! >3;54 BJ;:C20=5B> =0 >B=>A8<8B5 ?@02=8 @07?>@5418, ?>A>G5=8 2 @5H5=85B> =0 !J40 ?> 45;> !-292/22, >A=>2=8B5 A?>@=8 2J?@>A0 A0 40;8 ?@>F5A=0B0 AB>:0 (IFFCO HQPO 2 @07D0A>2:8 >B 20 :3.) 5 ?@5BJ@?O;0 4>?J;=8B5;=0 >1@01>B:0, @07;8G=0 >B @0D8=8@0=5B>, 2 :>9B> A;CG09 AJ3;0A=> B. 48 >B @5H5=85B> AJI0B0 A;5420 40 1J45 >B=5A5=0 /:;0A8@0=0/ 2 ?>78F8O 1517 >B  8 40;8 ?@8;>65=8B5 2 A;CG0O >B <8B=8G5A:8B5 >@30=8 ?@>F54C@8 8 <5B>48 =0 87A;5420=5 A0 ?>4E>4OI8 40 4>2540B 4> AJ>B25BAB20I8 =0 :><18=8@0=0B0 =><5=:;0BC@0 @57C;B0B8, B. 5. 40;8 ?>A@54AB2>< BOE <>30B 40 A5 CAB0=>2OB >15:B82=8B5 E0@0:B5@8AB8:8 =0 AB>:0B0 70 F5;8B5 =0 ?@028;=>B> 9 B0@8D=> :;0A8@0=5.</p><p dir="ltr"> 564C AB@0=8B5 ?> 45;>B> ?@8=F8?=> =O<0 A?>@, G5 2=5A5=0B0 AB>:0 ?@54AB02;O20 ?@>4C:B, :>9B> A5 AJAB>8 A0<> >B 54=> <0A;>  ?0;<>2> <0A;>, :0:B> 8 G5 AJI>B> 5 @0D8=8@0=>.</p><p dir="ltr"> !?>@JB <564C AB@0=8B5 A5 A25640 4> B>20, 40;8 >B AJ1@0=8B5 ?> 45;>B> 4>:070B5;AB20 A5 CAB0=>2O20 2J?@>A=8OB ?@>4C:B 40 5 18; ">1@01>B5=" G@57 5<C;38@0=5, 8718AB@O=5, B5:ABC@8@0=5 8;8 4@C38 =0G8=8, B. 5. 40;8 5 18; >1@01>B5= "D878G5A:8", 157 40 5 E8<8G5A:8 <>48D8F8@0=. !?>@5= 5 2J?@>AJB 40;8 2=5A5=0B0 AB>:0 ?@54AB02;O20 G0AB8G=> E84@>35=8@0=> ?0;<>2> <0A;>, :0:20B> B570 ?>44J@60 4@C65AB2>B> - 2=>A8B5;, 8 A;5420 40 1J45 :;0A8@0=> 2 ?>78F8O 1516, 8;8 AJI0B0 ?@54AB02;O20 ?0;<>2 H>@BJ=8=3, B.5. @0D8=8@0=> ?0;<>2> <0A;>, :>5B> 5 ?@5BJ@?O;> 4>?J;=8B5;=0 =5>1@0B8<0 >1@01>B:0 70 <>48D8:0F8O =0 :@8AB0;=0B0 AB@C:BC@0, B.=0@. B5:ABC@8@0=5, :>9B> ?@>F5A 5 A?5F8D8G=> 8 548=AB25=> C?><5=0B 2 !% 70 ?>78F8O 1517, :0:20B> B570 ?>44J@60 <8B=8G5A:8OB >@30=.</p><p dir="ltr"> 0:B> 15 ?>A>G5=> ?>-3>@5 =5 5 A?>@=>, G5 ?@>F5A=0B0 AB>:0 ?@54AB02;O20 ?@>4C:B, :>9B> A5 AJAB>8 A0<> >B 54=> <0A;>  ?0;<>2> <0A;>, :0:B> 8 G5 AJI>B> 5 @0D8=8@0=>.  %! 70 ?>78F8O 1517, ?0@.3 5 >?@545;5=>, G5 ?@5?0@0B >B 548=8G=0 <07=8=0 8;8 <0A;> 2:;NG20 8 E@0=8B5;=8B5 ?@5?0@0B8, ?>;CG5=8 >B 54=0 548=AB25=0 <07=8=0 (8;8 >B =59=8B5 D@0:F88) 8;8 >B 54=> <0A;> (8;8 >B =53>28B5 D@0:F88), 4>@8 E84@>35=8@0=8, :>8B> A0 18;8 >1@01>B5=8 G@57 5<C;38@0=5, @071820=5, B5:ABC@8@0=5 8 4@.</p><p dir="ltr"> B 4@C30 AB@0=0 2 %! 70 ?>78F8O 1517, ?0@. 2 5 ?>A>G5=>, G5 ?@>4C:B8B5 >B B078 ?>78F8O, G88B> <0A;0 8;8 <07=8=8 <>30B 40 1J40B ?@5420@8B5;=> E84@>35=8@0=8, <>30B 40 A0 5<C;38@0=8 (=0?@8<5@ A >157<0A;5=> <;O:>), @0718B8 8;8 ?@5420@8B5;=> >1@01>B5=8 G@57 B5:ABC@8@0=5 (284>87<5=5=85 =0 B5:ABC@0B0 8;8 =0 :@8AB0;=0B0 AB@C:BC@0) 8;8 ?> 4@C3 =0G8=, 8;8 :J< BOE 40 A0 4>1025=8 <0;:8 :>;8G5AB20 ;5F8B8=, =8H5AB5, >@30=8G=8 >F25B8B5;8, 0@><0B8G=8 AC1AB0=F88, 28B0<8=8, <0A;> 8;8 4@C38 <;5G=8 <07=8=8 (:0B> A5 8<0B ?@54284 >3@0=8G5=8OB0, ?@542845=8 2 015;56:0 1 2) >B ;020 15. !;54>20B5;=> 54=0 <07=8=0 8;8 <0A;>, :>5B> 5 18;> >1@01>B5=> G@57 B5:ABC@8@0=5 A5 AG8B0 70 ?@5?0@0B 8 ?>?040 2 ?>78F8O 1517. >AB0BJG=> 5 4045= ?@5?0@0B 40 5 18; >1@01>B5=  G@57 5<C;38@0=5, 8718AB@O=5, B5:ABC@8@0=5 8 4@. 8 =5 5 =5>1E>48<> 40 1J45 E8<8G5A:8 <>48D8F8@0=.</p><p dir="ltr">  %! 70 ?>78F8O 1517, 1C:20 ) A5 871@>O20B =O:>8 ?@8<5@8 70 ?@5?0@0B8: %@0=8B5;=8B5 A<5A8 8;8 ?@5?0@0B8 >B 682>B8=A:8 8;8 @0AB8B5;=8 <07=8=8 8;8 <0A;0 8;8 >B D@0:F88 >B @07;8G=8 <07=8=8 8;8 <0A;0 >B =0AB>OI0B0 3;020, @07;8G=8 >B E@0=8B5;=8B5 <07=8=8 8 <0A;0 8 B5E=8B5 D@0:F88 >B ! 1516, :0B> 8<8B0F8OB0 =0 A28=A:0 <0A (=0@5G5=0 AJI> 2 =O:>8 AB@0=8 70<5AB8B5; =0 A28=:0B0 <0A), B5G=8O <0@30@8=, :0:B> 8 ?@>4C:B8B5, =0@5G5=8 shortenings  (?>;CG5=8 >B <0A;0 8;8 <07=8=8 G@57 B5:ABC@8@0=5).</p><p dir="ltr">  %! ?@>4C:B8B5 shortenings  A0 4045=8 :0B> ?@8<5@ 70 B5:ABC@8@0=8 <0A;0/<07=8=8. J?@5:8 B>20, :0:B> 5 ?>A>G5=> 2 F8B8@0=8O ?>-3>@5 ?0@. 3 >B %! 70 ?>78F8O 1517, 4>AB0BJG=> 5 ?@>4C:BJB 40 1J45 B5:ABC@8@0=, 70 40 1J45 ?@5?0@0B >B ?>78F8O 1517, =57028A8<> 40;8 5 H>@BJ=8=3, <0@30@8= 8;8 4@C3 A?5F8D8G5= ?@5?0@0B >B <07=8=0 8;8 <0A;0. B=5A5=> :J< BJ;:C20=5B>, 4045=> >B !! ?> 45;> !-292/22, B. 48, 2AJI=>AB 4>AB0BJG=> 5 ?@>4C:BJB 40 5 ?@5BJ@?O; 2AO:0, @07;8G=0 >B @0D8=8@0=5B> >1@01>B:0, 70 40 ?>?04=5 2 ?>78F8O 1517. </p><p dir="ltr"> !J3;0A=> ?0@. 2 >B %! 70 ?>78F8O 1517, B5:ABC@8@0=5B> >B A2>O AB@0=0 <>65 40 A5 87@07O20 :0:B> 2J2 284>87<5=5=85 =0 B5:ABC@0B0, B0:0 8 =0 :@8AB0;=0B0 AB@C:BC@0. 2@>?59A:0B0 :><8A8O 2 ?@5420@8B5;=8B5 A8 AJ>1@065=8O :J< ?8A<5=>B> AB0=>28I5 ?> 45;> !-292/22 >B=>A=> :>=A8AB5=F8OB0 =0 ?0;<>2>B> <0A;> 8 =0CG=>B> >?@545;5=85 70 H>@BJ=8=3 (AJ3;0A=> F8B8@0=8B5 2 AB0=>28I5B> ?C1;8:0F88), >?@545;O H>@BJ=8=3JB :0B> 28A>:>5;0AB8G5= ?>;CB2J@4 E@0=8B5;5= ?@>4C:B, AJ4J@60I :0:B> B5G=8 (<07=8), B0:0 8 B2J@48 <07=8=8, 2 :>9B> B5G=>ABB0 A5 1;>:8@0 <564C <@560B0 >B :@8AB0;8. 06=0 @>;O =0 ?0;<>2>B> <0A;> 2 H>@BJ=8=30 5 >A83C@O20=5B> =0 ?;JB=>AB, :>=A8AB5=F8O 8 AB@C:BC@0 =0 ?@>4C:B8B5. (>@BJ=8=3JB A5 87?>;720 G5AB> 2 A5:B>@0 =0 ?5G5=5B> ?>@048 A2>9AB20B0 <C =0 ?;0AB8G=>AB 8 :@5<>>1@07C20=5, :0:B> 8 ?>@048 E0@0:B5@8AB8:8B5 =0 ?5G5=5. !2>9AB20B0 <>30B 40 1J40B ?>4>1@5=8 8 AB018;878@0=8 G@57 ?@>F5A =0 B5<?5@8@0=5, :>9B> ?>4>1@O20 (:@8AB0;=0B0) AB018;=>AB 8 :>=A8AB5=F8OB0 =0 (?0;<>28O) H>@BJ=8=3. !?5F8D8G=8B5 E0@0:B5@8AB8:8 =0 :>=A8AB5=B=>ABB0 =0 H>@BJ=8=30 <>30B 40 1J40B >F5=5=8 B5E=8G5A:8, ?> >B=>H5=85 =0 ?;JB=>ABB0/B2J@4>ABB0 8 :@5E:>ABB0/:><?@5A8@0=5B>. "578 B5>@5B8G=8 ?>AB0=>2:8 >B=>A=> H>@BJ=8=30 ?> AJI5AB2> =5 A5 >A?>@20B >B AB@0=8B5. </p><p dir="ltr"> ;JB=>ABB0/B2J@4>ABB0 =0 H>@BJ=8=30 =0 ?0;<>2>B> <0A;>, 5 87<5@5=0 >B & 2 A;CG0O ?>A@54AB2>< 87A;5420=5 A ?5=5B@><5BJ@, 2 AJ>B25BAB285 A @07@01>B5=0B0 2JB@5H=>-;01>@0B>@=0 ?@>F54C@0  _66 8 <5B>40 !A 16-60 =0 AOCS. !;54 @07@CH020=5 =0 AB@C:BC@0B0 =0 ?@>10B0 G@57 AB>?O20=5 (87B@820=5 =0 :@8AB0;870F8>==0B0 ?0<5B) 8 ?>AB5?5==> >E;0640=5 ?@8 AB0B8G=8 CA;>28O =0 AB09=0 B5<?5@0BC@0 25&deg;!, :>=A8AB5=F8OB0 (B5:ABC@0B0) A5 ?@><5=O, B.5. =5 2J72@JI0 ?J@2>=0G0;=0B0 A8 D>@<0. "078 AJI5AB25=0 ?@><O=0 =0 :>=A8AB5=F8OB0 =0 ?@>10B0 4>:0720, G5 ?@>4C:BJB Partly hydro palm oil IFFCO HQPO 4042  5 ?@5BJ@?O; :@09=0 >1@01>B:0 70 <>48D8:0F8O =0 :@8AB0;=0B0 AB@C:BC@0 8;8 B. =0@. B5:ABC@8@0=5. 0 1070 ?@>2545=8B5 87A;5420=8O 8 FO;>AB=0B0 5:A?5@B=0 >F5=:0, 87?8B0=0B0 ?@>10 >B AB>:0 A BJ@3>2A:> =08<5=>20=85 Partly hydro palm oil IFFCO HQPO 4042 , ?@028;=> 5 ?@85B>, G5 ?@54AB02;O20 ?@>4C:B - ?0;<>2 H>@BJ=8=3, AJAB025= 87FO;> >B ?0;<>2> <0A;> 8 =53>28 D@0:F88, @07;8G5= >B G0AB8G=> 8;8 =0?J;=> E84@>35=8@0=8 <0A;0, ?>;CG5= G@57 B5:ABC@8@0=5. </p><p dir="ltr"> J7 >A=>20 ?@028;0 1 8 6 >B 1I8B5 ?@028;0 70 BJ;:C20=5 =0 ><18=8@0=0B0 =><5=:;0BC@0 =0 ! 8 ?@54284 %! 70 ?>78F8O 1517, AB>:0B0 A 3>@5>?8A0=8B5 >15:B82=8 E0@0:B5@8AB8:8 A5 :;0A8@0 2 :>4 1517 90 99 =0 , @07;8G5= >B 45:;0@8@0=8O. @54284 AJAB020, ?@8;>68<8OB 70 AB>:0B0 :>4 ?> "  5 1517 90 99 90, 0 ?@8;>68<>B> <8B> ?> >B=>H5=85 =0 B@5B8 AB@0=8 -16%.  A;CG0O =5?@028;=> 2J7782=8OB AJ4 5 :@548B8@0; 548=AB25=> 70:;NG5=85B> =0 25I>B> ;8F5 ?> ?@85B0B0 !%, :0B> =5 5 :><5=B8@0; >1AB>OB5;AB2>B>, G5 <5B>40 !S !A 16-60 (=0 >A=>20B0, =0 :>8B> 5 @07@01>B5=0B0 2JB@5H=0B0 ;01>@0B>@=0 ?@>F54C@0, @07@01>B5=0 >B 48@5:F8O &) A0 ?>A>G5=8 70 ?@8;>68<8 ?@8 87A;5420=5 =0 ?@>F5A=0B0 AB>:0 >B A0<8O ?@>872>48B5;, 284=> >B ?@84@C6020I8O AB>:0B0 0=0;875= A5@B8D8:0B >B 04.06.20213. 7?>;720=5B> =0 <5B>40 !S !A 16-60 A5 ?@8;030 70 40 4045 8=D>@<0F8O 70 2840 8;8 =0G8=0 =0 >1@01>B:0 =0 ?0;<>2>B> <0A;>, B. 5 40;8 B> 5 B5:ABC@8@0=> 8 40;8 ?@54AB02;O20 ?0;<>2 H>@BJ=8=3, :>5B> 5:A?5@B8B5 >B & A0 4>:070;8, G@57 872J@H5=8O 0=0;87 =0 ?@>10B0 >B ?@>F5A=0B0 AB>:0. '@57 <5B>40 =0 ?5=5B@0F8O 5 >?@545;5= 2840 =0 ?@>4C:B0, 0 ?;JB=>ABB0/B2J@4>ABB0 =0 H>@BJ=8=30 =0 ?0;<>2>B> <0A;>, 5 87<5@5=0 >B & ?>A@54AB2>< 87A;5420=5 A ?5=5B@><5BJ@, 2 AJ>B25BAB285 A @07@01>B5=0B0 2JB@5H=>-;01>@0B>@=0 ?@>F54C@0  _66 8 <5B>40 !A 16-60 =0 AOCS. '@57 87?>;720=5 =0 ?5=5B@><5BJ@, & 5 CAB0=>28;0 8<5==> 872J@H20=5B> =0 4>?J;=8B5;=0 >1@01>B:0 70 <>48D8:0F8O =0 :@8AB0;=0B0 AB@C:BC@0  B5:ABC@8@0=5, :>OB> >1@01>B:0 A;5420 40 A5 @0718@0 :0B> 2AO:0 C<8H;5=0 ?@5@01>B:0 =0 ?@>4C:B, 872J@H5=0 A F5; ?@84020=5 =0 A?5F8D8G=0 :>=A8AB5=F8O =0 ?@>4C:B0, >18:=>25=>, => =5 704J;68B5;=> (26. ?0@. 2 >B %! 70 ?>78F8O 1517), 2:;NG20I0 ?@5@01>B:0 A F5; ?@><O=0 =0 :@8AB0;=0B0 AB@C:BC@0.</p><p dir="ltr"> !;54 :0B> A B>20 87A;5420=5 A5 4>:0720 4>?J;=8B5;=0 >1@01>B:0 G@57 B5:ABC@8@0=5 - =57028A8<> 40;8 G@57 87<5=5=85 =0 :>=A8AB5=F8OB0 8;8 G@57 87<5=5=85 =0 :@8AB0;=0B0 AB@C:BC@0, @07@01>B5=0B0 >B <8B=8G5A:8B5 >@30=8 ;01>@0B>@=0 ?@>F54C@0 A5 O2O20 ?>4E>4OI0 70 >?@545;O=5 =0 >15:B82=8B5 E0@0:B5@8AB8:8 =0 AB>:8B5 70 F5;8B5 =0 :;0A8@0=5B> 8< 2 ?>78F8O 1517.</p><p dir="ltr"> 5>A=>20B5;=8 A0 8 B2J@45=8OB0 =0 >B25B=8:0 ?> :0A0F8O, G5 872J@H5=>B> 87A;5420=5 >B & =5 <>65 40 1J45 >B=5A5=> :J< ?@>18B5 275B8 A ?@>B>:>; !70/14.07.20213., BJ9 :0B> 2 =53> 8 2 0:B0 70 275<0=5 =0 ?@>18 =5 A0 >?8A0=8 =><5@0 =0 <8B=8G5A:8 ?;><18. 7@8G=> 2 <8B=8G5A:0B0 ;01>@0B>@=0 5:A?5@B870 A0 ?>A>G5=8 ?@84@C68B5;=8B5 4>:C<5=B8: 0:B 70 275<0=5 8 @07@01>B20=5 =0 A@54=0 ?@>10, ?@>B>:>; 70 275<0=5 =0 ?@>10, 70O2:0 70 0=0;87 8 :>=B@>;, :0:B> 8 <8B=8G5A:0B0 45:;0@0F8O. @8 0=0;87 =0 ?>A>G5=8B5 40==8 >B=>A=> AB>:0B0 5 284=>, G5 87A;5420=5B> >B & 5 872J@H5=> =0 ?@>10, 275B0 >B AB>:0, 45:;0@8@0=0 A ?>A>G5=0B0 2  45:;0@0F8O >B 8;:8 @C? 8>  . A25= B>20 >B AB@0=0 =0 >B25B=8:0 A0 ?@54AB025=8 :>?85 =0 @538ABJ@0 70 275<0=5 =0 ?@>18 >B AB>:8 70 F5;8B5 =0 0:F87=8O :>=B@>; 2 8B=8F0 0@=0 , 284=> >B :>9B> ?>4 !70 5 70?8A0= ?@>B>:>;0 70 275<0=5 =0 ?@>18 >B ?@>F5A=0B0 AB>:0. B ?@54AB025=>B> :>?85 =0 @538ABJ@0 =0 <8B=8G5A:8B5 ?;><18 A5 CAB0=>2O20, G5 <8B=8G5A:8 ?;><18 A !! 0063954 8 0063975 A0 ?>AB025=8 =0 ?@>18, 275B8 A @>B>:>; ! 70/14.07.2021 3>48=0.  <8B=8G5A:0B0 ;01>@0B>@=0 5:A?5@B870 ?>;CG5=8B5 ?@>18 A0 >?8A0=8 :0B> 2 1@. ?;0AB<0A>28 :CB88, ?>AB025=8 2 ?>;85B8;5=>28 B>@18, <0@:8@0=8 A 5B8:5B8 =0 ?@>10, ?;><18@0=8 A >;>2=0 ?;><10 A ! 191 8 <8B=8G5A:8 ?;><18 !! 0063954 8 0063975, B.5. B>20 A0 ?>A>G5=8B5 2 @538ABJ@0 <8B=8G5A:8 ?;><18. ! >3;54 =0 2A8G:> 87;>65=> 4> BC:, :0A0F8>==0B0 8=AB0=F8O ?@85<0, G5 5 =0;8F5 ?@>A;548<>AB =0 AB>:8B5 ?> ?@>F5A=0B0 <8B=8G5A:0 45:;0@0F8O, AJ>B25B=> ?> @>B>:>; 70 275<0=5 =0 ?@>18 ! 70/14.07.2021 3>48=0. </p><p dir="ltr"> @54284 3>@=>B> =0AB>OI0B0 AJ451=0 8=AB0=F8O =0<8@0, G5 A >3;54 =0 AJ1@0=8B5 4>:070B5;AB20 ?> 45;>B> 5 4>:070=> ?> =5AJ<=5= =0G8=, G5 2=5A5=8OB ?@>4C:B AJAB02;O20 "?0;<>2 H>@BJ=8=3 . ">20 A;5420 >B :>=AB0B0F88B5, AJ4J@60I8 A5 2 , A?>@54 :>OB> 2=5A5=8OB >B "8;:8 @C? 8>" , ?@>4C:B  "?0;<>20 <07=8=0 Partly hydro palm oil IFFCO HQPO 4042  AJAB02;O20 ?0;<>2 H>@BJ=8=3, AJAB025= A0<> >B ?0;<>2> <0A;> 8;8 =53>28B5 D@0:F88, E8<8G5A:8 =5?@><5=5= 8 ?>;CG5= G@57 B5:ABC@8@0=5.  >1OA=8B5;=8B5 15;56:8 :J<  70 ?>78F88 1516 8 1517 =O<0 878A:20=5 70 ?@8;030=5 =0 >?@545;5= <5B>4 70 87A;5420=5 =0 AJI5AB25=8B5 E0@0:B5@8AB8:8 =0 ?@>4C:B8B5.  8 B0:J2 40 5 ?@542845=, B>9 =5 A;5420 40 A5 AG8B0 70 548=AB25= ?@8;>68< /B0:0 B. 53 >B @5H5=85 =0 !J40 ?> 45;> !-292/22/. 0B>20 8 ?@8;030=5B> >B & =0 2JB@5H=> ;01>@0B>@5= <5B>4 =5 5 >A=>20=85 70 48A:20;8D8F8@0=5 =0  :0B> 8=D>@<0F8>=5= 87B>G=8:.</p><p dir="ltr"> B 3>@587;>65=>B> A5 A;5420 872>4, G5 2=5A5=8OB >B 8;:8 @C? 8>   ?@>4C:B Partly hydro palm oil IFFCO HQPO 4042  2 @07D0A>2:8 >B 20 :3  1120 :>;5B0, 45:;0@8@0= 2  MRN 21BG002005-63332R8, AJAB02;O20 ?0;<>2 H>@BJ=8=3 . 0B> 5 ?@85; 4@C3> 8 5 >B<5=8; >A?>@5=>B> =0:070B5;=> ?>AB0=>2;5=85 :0B> =570:>=>AJ>1@07=>,  09>=5= AJ4-0@=0 5 ?>AB0=>28; 54=> =5?@028;=> AJ451=> @5H5=85. @8 CA;>28OB0 =0 G;.222, 0;.1 >B  AJI>B> A;5420 40 1J45 >B<5=5=> 8 2<5AB> =53> A;5420 40 1J45 ?>AB0=>25=> 4@C3> B0:>20, A :>5B> 40 A5 ?>B2J@48 =0:070B5;=>B> ?>AB0=>2;5=85.</p><p dir="ltr"> @54284 :@09=8O 87E>4 =0 A?>@0 8 A2>52@5<5==> 70O25=>B> 8A:0=5 =0 ?@>F5AC0;=8O ?@54AB028B5; =0 >B25B=8:0 70 ?@8AJ640=5 =0 @07=>A:8, =0 >B25B=0B0 AB@0=0 A;5420 40 A5 ?@8AJ4OB @07=>A:8 70 N@8A:>=AC;BA:> 2J7=03@0645=85, 87G8A;5=> AJ>1@07=> G;. 275 >B 0@5410B0 70 70?;0I0=5B> =0 ?@02=0B0 ?><>I, 2 @07<5@ =0 ?> 80 ;520 70 2AO:> @073;5640=5 =0 425 8=AB0=F88 8;8 >1I> 2 @07<5@ =0 160 ;520.</p><p dir="ltr"> > 87;>65=8B5 AJ>1@065=8O 8 =0 >A=>20=85 G;. 221, 0;.2, ?@54;. 2B>@> 2J2 2@J7:0 A G;.222, 0;.1 >B  2J2 2@J7:0 A G;. 632 >B , 4<8=8AB@0B825= AJ4  0@=0, V-B8 :0A0F8>=5= AJAB02</p> <p dir='ltr' style='margin-top:0pt;margin-bottom:20pt;text-align:center;font-size:12pt;font-family:MS Sans Serif;font-weight: bold;'><br> (:<br></p> <p dir="ltr">"/  5H5=85 ! 93/25.01.2024 3. ?>  ! 7/20233. ?> >?8A0 =0  ! - 0@=0, A :>5B> 5 >B<5=5=> =0:070B5;=> ?>AB0=>2;5=85 ! BG2022/2000-169/ >B 25.11.20223. =0 48@5:B>@0 =0 "5@8B>@80;=0 48@5:F8O 8B=8F0 0@=0  2 35=F8O 8B=8F8 , A :>5B> =0 8;:8 @C? 8>  , =0 >A=>20=85 G;.234, 0;.2, B.1 2@. 0;.1, B.1 >B 0:>=0 70 <8B=8F8B5 //, G;.83 >B  2@. G;.175, 0;.1 8 0;.3, G;.178, 0;.1 8 0;.3 >B  2@. G;.79, 0;.1 >B , 5 =0;>65=0 8<CI5AB25=0 A0=:F8O 2 @07<5@ =0 2452.04 ;2., ?@54AB02;O20I0 100% >B @07<5@0 =0 87153=0B8B5 ?C1;8G=8 4J@602=8 275<0=8O,  !"  !"/:</p><p dir="ltr"> "*  =0:070B5;=> ?>AB0=>2;5=85 ! BG2022/2000-169/ >B 25.11.20223. =0 48@5:B>@0 =0 "5@8B>@80;=0 48@5:F8O 8B=8F0 0@=0  2 35=F8O 8B=8F8 , A :>5B> =0 8;:8 @C? 8>  , =0 >A=>20=85 G;.234, 0;.2, B.1 2@. 0;.1, B.1 >B 0:>=0 70 <8B=8F8B5 //, G;.83 >B  2@. G;.175, 0;.1 8 0;.3, G;.178, 0;.1 8 0;.3 >B  2@. G;.79, 0;.1 >B , 5 =0;>65=0 8<CI5AB25=0 A0=:F8O 2 @07<5@ =0 2452.04 ;2., ?@54AB02;O20I0 100% >B @07<5@0 =0 87153=0B8B5 ?C1;8G=8 4J@602=8 275<0=8O. </p><p dir="ltr"> !* 8;:8 @C? 8>  ,  ********* 40 ?;0B8 2 ?>;70 =0 35=F8O 8B=8F8  N@8A:>=AC;BA:> 2J7=03@0645=85 2 @07<5@ =0 160,00 (AB> 8 H5AB45A5B) ;520.</p><p dir="ltr">  5H5=85B> 5 >:>=G0B5;=>.</p></div><!--clear_end--></span></p> <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;"><strong><span style="color:black;"><span style="font-family:ms sans serif,sans-serif; text-transform: uppercase;"><span class="printDefinition" id="591J; @54A540B5;/!J48O">@54A540B5;</span>: </span></span></strong></td> <td style="width: 205px;"> </td> </tr> <tr> <td style="text-align: right; vertical-align: top;padding-top: 20px"><strong><span style="color:black;"><span style="font-family:ms sans serif,sans-serif; text-transform: uppercase;"><span class="printDefinition" id="591J; ';5=>25">';5=>25:</span> </span></span></strong></td> <td style="width: 205px;padding-top: 20px"> </td> </tr> </tbody> </table> </div>