aa coeecoae eceoo oa eyoa aoo coo

coo-aoe ace oaoa ao aoo oao occ. aoa aoc oceoo ceoo oo oaoa. oeecoa cce aee coo, ca c oeee aoo oeo ooee eao.

20.12.2013
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Coeae

eee

1. eoeece oco ecyeoo oa yeyoa aoo coo

1.1 coo-aoe ace oaoa ao aoo oao occ

2. aa coeecoae ecyeoo oa yeyoa aoo coo: ecya aa ee coeecoae

2.1 aoa aoc ocyeoo cyeoo oo oaoa

2.2 ooe y ycoeecoa cce aee coo, ca c oeee aoo oeo ooee eyao

aee

Cco eay

oaoa ece

eee

oaoa ecye

C 1 a 2009 . ocye oo oaoa ee aoo oao ee ee occco eea aece oaeoo, o oycoo oee ayoo aecoo eeca oy y ca ecae a oaaoo-ao oe yeyoa coo ocyeo oe. acoa aoa ecae coo e o cceoa oe, oa eaa oaeoo oa ocyeoo oaoa, a ae caeo-aooo aaa aooaeca a aye ca.

acoee e aya ec cceoae e cocoo yeyoa aoo coo o ecyeo oe. aece aoo cocoa oo accaa eeoo. ao eec eca eeoo a ea oeya ey aoo oao aooaeo a ae accoe aeao aooo oe.

ecyee ocyee oey e coe ocoo e aoee ee coo ye yco a ooec oo e cya. ocyeoy oy ceye oec "eycoee aoo cya, oa oaee eco oa a, ec (eece) oooo ocaac, o o oa coeo ac ec oae. Eo ecoee ecye oae cy. ao oae oo eycoe . 5 c. 101.2 .

ecye oo yeyoa aoac ey aoo oao aooaeo accoe aeao aooo oe ac aec ocoec ea oc oae aae, ycaoe , o eo ecoee e ec ece oae cy a ao aye a. ooy a accoe aeao aooo oe e ceye ooc oo ca ocyeoo oa yeyoa coa.

ae, cyecye ee, o "oeya ocyeoo yeyoa aoo coo ae ce e ca. ea - eeo oeyo ey ao eee aooo ce, oo aooae oe eca cee oae. oa - eeo oeyo ey eee cyo, eee oooo y aooaea eec oooc oac c aoo eco aoo oa".

accoe aeao aooo oe oa cooa - aoo oa ecae yo cooe - aooaey accoe a oe. ya cooa oa oye aoo oa o coe o ec y ee oaaeca ye ecae oae, o ee oooc yeyoa oa e oae cy.

e ao ao ec accoee ecyeoo oa yeyoa aoo coo.

aa ao:

cceoa eoeece oco ecyeoo oa yeyoa aoo coo;

accoe ay coeecoae ecyeoo oa yeyoa aoo coo: ecya aa ee coeecoae.

eeo cceoa c ooece ooe, cae c ecye oo yeyoa aoo coo.

eoooecy ocoy cceoa oay oeaye eo oa, ey oee - aeec eo, eycaa cceoae ooec e a, aoc aooycoeoc.

1. eoeece oco ecyeoo oa yeyoa aoo coo

1.1 coo-aoe ace oaoa ao aoo oao occ

a ocee o coac ycoa eoa a occcoo aooaeca o oe aee aoo coo, oaea e ay cceoa.

C cee XIX . o 1918 . - aa a aooaeo acao oe oya oaoe aeee. oco aoee cya cyeo a a aooaeo[11, c. 92].

1918 - 1937 . - aeee aoo coo o ooo oo acao oe. Cyea aa a aooaeo e oycaac.

1937 - 1991 . - oaoae ao aoo oao e ocyecoc oo acao oe, y aa oac oooc ocaa cye ee aoo oao aoa ee cyeoo oa ca eoo.

C 1991 . o acoee e. eo aaeyec aooae aeee aa aa oaa a cyey ay, ae cyeo cce.

ccey ae occcoo aooaeca c cee XIX . o acoeo ee, oo oe oeeey coec eeceoc ooo.

oeoo eo o, eyye oo oa accoe ao aooaeo, coeac oa ao aa o cooecy aoa ( acoc, ooe o ocyaceo ocoo aoe (1898 .), ooe o ocyaceo aoe c e yec (1910 .)), a ae cy ceca aco o ee. oao yeyoa: co oa ao, oa, yoooee a accoee, aee ooc o yac a, oaeo aoy, ee accoe, o oe ee o ee, eceo o aoe, o yco eocae oco acco aea.

Ceye ocaoa ae oe XIX - aae XX . cyo, eaae accoe aoo coo. eo oo oaaeoa cey oao: aeee aoo coo ocyecoc oe oaoa; ocoae oye ooca o accoe coa ac aoa a eao a cooecyeo acaoo oaa; oaa "ao o aacy" oycoaa ceaa oao o aee aoo coo; oa ao aa o cooecy aoa, a ae cy o ee coeac aa, eyye oo oaoa.

aae coecoo eoa co occ accoee coo, ea aoo aoooe, e oaoc ocoo yooeoc c o e oeoceoc. ce eocaa aoooc aooo eyoa oa aa oo eoa aee aoe ooe o oe oaoa, o oa y, e oooo eooa oaa ooca o aoa aooaeo: 1) oa, yoooee a accoee ao, 2) co oa accoe ao, 3) oo ca eo eo accoe ao. ae, c. 57 cy o ooe cec oc aya aoo (1918 .) ycaaaa, o oaa ao e ocooae o oaoc a aae co ec ac ao. cyae a aea aoa ea e caeoo aoa oea oee cec ocyaca aey ae yyeo oa. cy C o oee aya aoo o 19 a 1921 . (. 15) ae eycaaa, o oaa ao e ocaaae a aoa; o ycaoe yee co a accoee ao a eae ec oao o ca aoo.

aooa eoa, aaac occco eea 1991 ., oeoaa coa eoo eaa oaoa ao aoo oao, ec (eec) ooc . o, aee ao aooaeo a ay o eao ee aoo oao, ycaoe[8, c. 92]:

- aoe CC o 21 aa 1991 . N 943-1 "O ocyaceo aooo cye CC";

- aoe o 27 ea 1991 . N 2118-1 "O ocoa aooo cce occco eea".

a a caoe cyeoo cocoa a a aooaeo ca c coae cce aa cyo acee oee. ao occco eea o 4 1991 . N 1543-1 "O aao cye" oee, o aa cy ocyece cyey ac aee coo, ea aac aoooe (ooece co) o aoooe cee yae ooo. 1992 . ee ece Aa oeccya oec occco eea o 5 aa 1992 . N 2447-1. eco eaye oee eyeca cooa aooaea co o a eece ao aoo oao: 1) oooc eea coa a accoee aaoo cya e cooa e o eoceceoy yeyoa coa, o ec e oa ee ooy oa; 2) eaee cy ocyaceo o.

a coe aooo cee oc e 1998 . eo ac aoooo oeca occco eea (aee - ). o a O. ooa, aaoaeo o aao a oce ee c 1 a 1999 . eo ac oeca, yeee ca aoo coo a 1-e oyoe 1999 . o cae c aao eoo 1998 . cocao 2,8 aa, a oao aoa ooe o cyeo oe ca c ec aoo ca eco ecoaeo aee aa o eccoo cca.

aa 1

eya ao aa cyo 1992 - 2001 .

oaae

1992

1993

1994

1995

1996

1997

1998

1999

2000

2001

aeeo ceo

e

338 162

275304

208081

237291

290094

341537

398622

496739

539490

638287

o ce:

o coa,

oa

aac

aoooe

332 716

264447

190471

213662

244467

258999

280583

286296

270499

298126

o coa,

oa

aca

aoooe

5 446

10857

17 610

23629

44272

80043

115108

203 860

256740

315551

aa ooaa coac eee eoo eoa ee. Ec 1992 . o aca coo oe oece e, accoe aa cya, e eaa 2%, o 2008 . oa cocaa oee 60%. ocoo o co, cae c eee aoooo aooaeca, oeco oo a 15 e yeoc 22 aa.Cya e oa ocac e cooecye ea aooae, aec eaa oe oaoo ocooe aa cyo o eeo ay o accoe aoo coo.

aa 2

Cee o accoe aa cya coa c yace aoo oao 2006 - 2008 .

2006

+ 2005

2007

+ 2006

2008

+ 2007

accoeo coo,oa aca

aoooe

654 920

-39,4%

444 296

- 32,2%

472 359

+ 6,3%

% oey oecy

accoe e

59,8

49,1

48,7

o ce:

ca c eee

aoooo aooaeca

267 195

-37,2%

115 031

- 56,9%

99 681

- 13,3%

% oecy coo,

oa aca

aoooe

40,8

25,9

21,1

:

o a eece

ao aoo oao

56 974

(21,3%)

60 312

(52,4%)

50 800

(51,0%)

:

eoa yoeoe

(o-o e)

41 489

(72,8%)

45 755

(75,9%)

35 537

(70,0%)

o ca oae

aee ca

201 654

(75,5%)

45 503

(39,6%)

43 565

(43,7%)

:

eoa yoeoe

(o-o e)

131 521

(65,2%)

26 966

(59,3%)

24 426

(56,1%)

ee ay ooo oco ee[11, c. 189]:

- c 1 a 2006 . - ycaoee ecyeoo oa ca eoo ee c ya eaee ecyeoo oa ca eae ao ( oaa - 50 c. y., ya eaee - 5 c. y.);

- c 1 a 2007 . - acocaee ecyeoo oa ca aoo ca c ya eaee oaa a ce a (e oae cy);

- c 1 a 2009 . - eee oaeoo ocyeoo oa oaoa ee o ee oeceoc a coeee aoooo aoaye ee o oae ee oeceoc a coeee aoooo aoaye;

- c 3 a 2011 . - eee oae (o e - ae aoeoc) oae cy ca eo c ec , e c ya eae. eea aoo o 29 o 2010 . N 324- c. 48 oea oo ea. aooe oa ae ca eoy c ec , e c ya eae, o cyae, ec oa cya aoeoc o aoa, coa, e aa eae 1500 y. oe aa acocac a aoooe o ca aooo aoeoc, eoa o yae ooo aae oce 3 a 2011 . oa , a oeaoc oceo ace oey aoa, ece " e ay cyo oe c". ecee oo oooa o a aa o e oe ay cyo o aoo coo .

1.2 Coeea oaaoo-aoa oe ocyeoo oaoa ao aoo oao

oce o oeeceoo aooaeca oac aee aoo coo, oo oe, o oea ocyeoo oaoa ao aoo oao e yaa coe ayaoc. ao, ae aoo aooo cya ooaoc oo occco eoe aec oo.

Ooe, oae oecce oaoa ao aoo oao, o y ooe, eyye aooaeco o aoa coa occco eea, oeee . 1 c. 2 .

Coeea oaaoo-aoa oe ocyeoo oaoa ao aoo oao a oao ooea oco ea . 1 aoooo oeca occco eea, o o aea VII . ceoey cooa aa ocyeoo oaoa eaa eeoc ooca, ocyce cyo cooa eo eaa ocyeoo aee aoooo coa. ecoa eyaoc ao oaaoo-aoo oe caa oo eeoa a oae oo ocyeoo oaoa, ee c 1 a 2009 . eea aoo o 27 2006 . N 137- "O ece ee ac ey ac oy aoooo oeca occco eea oee aooaee a occco eea c c ocyecee e o coeecoa aoooo acoa" (aee - ao N 137-).

ao a oaoae ao aoo oao o cy oco a aooaeo (o. 12 . 1 c. 21 ): aoe o ee ao oaoa a aoo oao eoaoo aaea, ec eece ooc , ec, o e oo a, ae a, ec eece aya eo aa (c. 137 ).

o ocye oaoae ee aoo oao oae ec aee coco oae aooaea (oo aoooaoo a) o oceo oae aae ee aoooo oaa ye ee eeo ecoe aee eoa o eo oee o ee, oeeoo oy ao eyeo ooee oaoc ecoeo aoooo oaa o ocyece ocyeoo ooca. aoo ocyeoo oaoa o co cyae cyae eac yaooe cye. Cc aoo ec aoo oae - yaae ecoey aoooy oay a aye, oyee eco, c eoae o ycae.

ooca eaea ocyeoo cocoa a a aooaeo occco eea acoee e oce c. 101, 101.2, 138 - 141 [8, c. 114]:

- o 1 a 2007 . oaa ao eco aoo oa (ecoey oocoy y) e caa aa a ooeey oceyy oay aaoo ao cy (a. 2 . 1 c. 138 );

- c 1 a 2007 . aoo N 137- oo oaoa ece yoe: a. 2 . 1 c. 138 ooe ooee, coaco oooy oaa ao eco aoo oa e cae aa a ooeey oceyy oay aaoo ao cy, ec oe e eycoeo c. 101.2 ;

- c 1 a 2009 . cy cy . 5 c. 101.2 , coaco oooy eee o ee (o oae ee) oeceoc a coeee aoooo aoaye oe oaoao cyeo oe oo oce oaoa oo ee ecoe aooo oae.

eee occco eea oaeoo ocyeoo oa oaoa ee aoo oao ao oae y a ecaee oeeceo eco ay, ocoy, o e, ao cyae o ayeo ocyooe ao a cyey ay.

aooae, o a-o a e oaoa eee aeoo oe, ae oa aoy a cyee cy eee eee 1 oa c oea eo ece (. 2 c. 139 ). Oae oo ocyeoo oaoa ee aoo a eycoe e acoc o oo, ao ao - aeoa a cyee cy eee - ye a aooaeo. oaoa ao (ec, eec ooc ) aoo oao coae aee ecoa co a oaoae - 3 eca.

eee, eceoe o eyaa accoe aeao eo aooo oe ocooao y aooaeo (aee - ), oayec oece yaco o y, a ac ee oo yaca o y oeceoc a coeee aoooo aoaye oe caocoeo oaoao a yaco (c. 101.2 ). Co a oay aeoo ao accaaeo cyae cocae 20 e co ye ee oeceoy yacy [10, c. 91].

a oao, aooae e eee ao aooaeo a:

1) aeoe, oaaee a ee oeeeoo a o ooa coa, eee oooo o e cya cy,

2) ao a a aoo oao, cye cy,

3) ao a ec (eece) ooc aoo oao.

aoeeo ae o eaeo ee a cooc ooc o eoooc coe oaeoo ocyeoo oa oaoa ooe ee, oc e o eyaa aoo oeo (c. 101 ), a oe c. 101.4 . ceaco caa ee o o, o oo oaoa ee o eyaa aoo oeo ocye oo oaee. ocaoee eya AC o 10.07.2012 N 2873/12 oeo a oo. Cy yaa, o cceoo ooa ooe c. 101, 101.2, 101.4, 137 - 140 ceye, o eycoe . 5 c. 101.2 oeca oae ocye oo oaoa eco aoo oa ee o ee (o oae ee) oeceoc a coeee aoooo aoaye acocaec oo a ee, aee o eyaa aoo oeo.

Aa oeeceoo ayeoo oa oaae, o aeee ao o, eyy oo ocyeoo oaoa ao aoo oao, ocyecec cey oco cocoa:

1) ceaee eyoae ceao aoe;

2) aeee ae aoooo aooaeca ao ooe oa oaoa c oyee ee a o, coeac aooae aa;

3) aeee ae aoooo aooaeca ao ooe c oco oao oa aa, ooe ac cooec c aa aoo.

e coco ee a oaey, a ooey aooaea coo: a) c ycaoe ee, eoaa o eao eoa, oycoe coo oe ycoe co coo oaa coeo ac; ) eaa oe oa oa accoe ao, o ceye oec ococa aoo cocoa.

oaa oa oaeoo ocyeoo oaoa ee aoo oao a eaoaa oaaoo-aoa oe accoe ao cyye C occ - a ae yae C eoceceo eao aaae eeao aooo cy, o cooecoao aoo ocy "eco aoo oa", aeeo . ao oo aoe ee ac eo oeca e oe yceo yooa coae ooooo a ocyeoo oaoa, cece eo eooao oeac e ayo eaye. Ocoae oo ec coeae oo ocyaceo oae, ao cyae - C occ, y ao aca co y. eooo oe, o coeea oaaoo-aoa oe oaoa ao aoo oao occco eea ee ceye oee e:

1) oae y cyeo, oaa ao oo ocae ecoo ea;

2) accoee ao oao, eco o ooe oay, ecey oayeoe eee;

3) co aae (ao, oaeoe coo);

4) oooc oa ao, a ao a o ao a e cyee cy eee (aeoo ao);

5) aoa aae e oo , o y eec, o oec, acoc, oaeo oe ocyeoo oaoa (oae aae) o yoo ya oooc cyeoo oaoa;

6) oae eee ao, oo eycoe oae ocye oo oaoa.

1.3 Ocoe oaaoo-aoe oe ocyeoo oaoa ao aoo oao

aoo eaye e ocoe eyeca acaoo oa oaoa: "oeaoc oaa yae accoe ea, eo oeeoc, a ae o a, o oa ocyaceoo yae accaae eo o cyecy". eyeca ae ceye oec ecaoc oae c aoo. Oao a aoee yeca eco aye accaaec cye coco a a ao eeco aooaeo, ocoy cy ca co cooa oo oeccya, a e aea aoooe, o oeceae oee coy cee eacoc ee.

Aa ayeoo oa ceecye o oo acocaeoc ocye o aee aoo coo. oee oo, o oe ooooo ocyeoo oaoa oe ca ee oaeo ocyeo oeye, oa ycoe ooe y aooaea aa a oaee cy c aoo a eee aoooo oaa ec eo eaeoe oaoae ocyeo oe. ae, o a aooae, ea oco cyy oeaeo yae aoa, oe oa aoy aoo oa, oee acocaec a eco ya aoa.

Oae oo ocyeoo oaoa ao aoo oao, oe o aoo (ooooo): a) ycaaaec cy ea o aooaeca, eaco o o a; ) ecoee oaeoo ocyeoo oa ee ocec e eoooc oaoa cooecyeo aa cye. Ce oco cocoo ycaoe aoo oa: 1) oe ecae aoa o oaeo ocyeo oaoa cooecyeo aa (eoooe ycoe eo oceyeo oaoa cyeo oe); 2) eocaee aa a cyeoe oaoae oo ooe ee, eceoo o aoe a a aoooo oaa.

Oaeoe ocyeoe oaoae coaco oyoaoy 2011 . Ooy OECD "Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010)" (aee - Oo OECD (2010)) eycoeo oce 49 ca, ae o oo ecae ( acoc, Ac, e, oa, e, ea, e, a, ae, ca, , a, e, ceye, ae, eaa, oo ea, oe, y, Cayoco Aa, Caye, Coa, Coe, , a, e, ea, A, o). e ca ocyeoe oaoae oaeo ooe oeeeoo ee ao (o C - ca, oac oo aooooe - ) [15, c. 90].

ooo oo oaoa ao aoo oao, ec ocoac a a Ooa OECD, eee acocae, o ecye, ae, Aee, , a, a, ece, oe, oya, y, , e, co.

--------------------------------- ---------------------------------

----> aa (oooa)

o e oaeoc +--+ L---------------------------------

---------------------------------

L--------------------------------- L---> oaea

L---------------------------------

---------------------------------

----> oceoaea

--------------------------------- L---------------------------------

o e coooe ---------------------------------

ocyeoo cyeoo oo+--+---> aaea

oaoa L---------------------------------

L--------------------------------- ---------------------------------

L---> aeaa

L---------------------------------

Cea 1. Ocoe oe ocyeoo oaoa ao aoo oao

a ocoa aaa oeeceoo ayeoo aooaeca oy ee ceye ocoe oaaoo-aoe oe ocyeoo oaoa ao aoo oao:

1) o e oaeoc aooaea:

a) aa (oooa) - a, co, e, , oe;

) oaea - Ac, ea, oa, o;

2) o e coooe ocyeoo cyeoo oo oaoa:

a) oceoaea, eoaaa eaeoe ocyeoe oaoae (e, ea, oa, e);

) aaea, oycaa ooeeoe oaoae ocyeo cyeo oa (Aeaa, Yeca, aca). ao oe aaeo aeee aa o o, o "ecee ao eco aoo oa (ecoey oocoy y) e cae ooeeoo oceyeo ece o e ao cy" (c., ae, c. 62.2 aoooo oeca ecy Aeaa, aee - Aeaaa).

) aeaa, eycaaa o cooo oaa (aoo oa cy). Oaee cy o e eaeeoo ocyeoo ooca ee eaee ooca e ece ee o aoe. ao oo aooaece co (. 3 c. 148 Aa o aooooe): ec o, oaee aoy, oaoc cy, aoo oa ae oa aoy e ee o e. o aooae ae oac cy a o ca accoe eo ao ocyeo oe, o ae ae oac cyy e eaeoo ocyeoo oaoa (c. 151). ceo aaeoe oaoae Yae: coaco c. 56 Ya "eee ooyeo oaa, oaoaoe cyeo oe, e oe acaoy oaoa. oeya acaoo oaoa caec ocye oo ee coa".

eocaa oe aaeoo oaoa, a cooc aoee, ceye oec oooc ooe accoe ao eco aoo oao aee ee o cyecy oye oa o aae aooaeo ae cy. aaeo accoe, a yaa E.. ooo, coaec eoeeca oooc ece cyo aca oao aeao oooo ee o o e e eey ocoa. Ye oca aa oooo a co, oa o accoe ao eecye aee cyeo oey. cyae ooo yoeoe ao o oaae ee coa cea, ocoy ocaae a oee, cy, o eo e, oe a oey ec aoooo oaa, yoeoeo aoy, a ee aa a ec, a a ca, yoeo c aooaea o ocoa a oeo co eoa .

aye o ae o accoe coo aca oaa a:

1) ye ( oae, ece oaye a),

2) eoce, eaec (co accaaec aca oao, eco o ooe oay, e eee oayec),

3) eeoce eeco (co accaaec ceaoa acao-co oao).

O ao eo oae c aoo ec caooc (oaa eeaa ooo o eo ca ecoe): eco oa cae a o ca, e oaye a, aeae eo o cyecy. O oe ooo oaaoa a, oe eo e. o aa ocoeoc, oaa aoy o oae a ceaoo a yeeo (acaoo) oae oa, ec eee.

2. aa coeecoae ecyeoo oa yeyoa aoo coo: ecya aa ee coeecoae

2.1 aoa aoc ocyeoo cyeoo oo oaoa

Oo aya oe, eca eec eo aoeeo a, ec coooee ocyeoo cyeoo oo oaoa ao aoo oao. Acae cyee oa aoc aooa aoooe, oo y ya, o aaoc eco aye coec eo yco oaa o e "aee ac", e oaaeo, oao, oaa o e aae ocyace oao o y oee. Ocyce oe eoco oe aooo eaa aee aoo coo, a ae ocooe eee aooaeca, eyyeo ae ooc, o cooc aoee.

Aa aoooo oeca occco eea a coa oeccyaoo aa ooe ye oy o coa aooaee oocoeoo oeccyaoo cya cyeo a a aooaeo. .. oaea ocaa, o oee 20 cae aoooo oeca coea oeccyae o, ooe aee e a o, cooecye e cooecye oeccyaoy aooaecy. Ocyce cceoo ooa oeoa oeccya o, eyy ocyeoe cyeoe ooca, e oo e oac a aooaee, oo o oeccyae o, eaeye ec cya, e eoooo coacoa c oa A , . o e oo ee ce aeca oaoo aeaa, o eao oaaec a eaa a aooaeo a ay, ecye ya a ocyeoo cyeoo accoe aoo coo a cyea .

aooo-aooe eyoae oaae oee ooc cyoooca. o , eyye oee ooc cyoooca, oy oaee a ceye ocoe y:

1) o oeoceoc aoo coo: aooaea aayec acaa cyea aa a ao eeco. oo a oeeec eea aoa (c. 22 );

2) o coa, yco oe oae cy:

- eee o ca, oe oce cee coa, caec eece coe e oe. o cyae aoo oa oe oac cy c co o ca eee 6 ece oce cee coa coe eoa o yae aoa. oye o yaeo e co oa ae oe occaoe cyo (. 3 c. 46 );

- eee o ee (o oae ee) oeceoc a coeee aoooo aoaye oe oaoao cyeo oe oo oce oaoa ecoe aooo oae;

- cyae oaoa aoo ee cyeo oe co oae cy ccec co , oa y, ooe oooo eceo o eee, cao eco o cye eo cy (. 5 c. 101.2 );

3) o ycaoe cye oaa ec ao, e aee oee aooc ocaaeoo ee: ayee cyece yco oey accoe aeao aooo oe ec ocoae oe cyo ee o ee (o oae ee) oeceoc a coeee aoooo aoaye (. 14 c. 101 ).

Ceo ooa aee ae oeccya ocoeoce accoe aoo coo cya ec e oe aooaeoe eyoae, a ooae cooecy a ae c cyo. a oeae C.. Oco, ec aeao-aoa cea aoo coo aa oeoe oaee aoe, o oeccyae ocoeoc o oceeo ee o oee aaec, ye cceoa oooo acca cye e coc, o oao e aee ao aa ooe cyeo a.

Aa oaae, o aoa aoc ey oaee c aoo eco aoo oa cye accoee oe cceoaa eco acea.

e acaec oycoeoc accoe ea cye eae oaoae ee aoooo oaa ocyeo oe. Ec ocyeoe oaoae oaeo, o e oaoa ycaoee co a caoc e oea oaoa cye , cooeceo, ooae. ey e o ccy c. 118 o aoc co c. 10 ocy occco eea "eo cyy ae ceoe oooe a ooaee ee coe o ae, o ce o ea, oa aoo aoooe". c c aoe aee oea ooc: a) o coooe oea oaoa aa (ooc ac) ocyeo cyeo oe, oac ca (ae cy) eea ao; ) o e coe oaeoo oa ocyeoo oaoa.

oo - eee eaa aoo a, aeco coo ee cyo, cooeceo, ocoe aa ecae oaaec, ooe e ecae ocyeo oaoa.

e - aoc coo a oay, accoee ao, a oaee cy. A ae oo co oae cyeo ae cyae, oa oaeo ocyeo oe oaoa eee o aoe e eceo co.

ee - ooe ec ecoeo aoooo oaa oce cyo ae aooaea accoe. o ace ocoeo ayae oye aooaee aaeoo oaoa ao aoo oao.

oaaoo-ao oee, oaa eee ao aoo oao, oea oaeoy ocyeoy oaoa, a ec ooc o oeee aoo ee.

oo eoa o ocyeo oaoa a-o ao aooo aooaece e. oee oo, coae ayaoc acee, coeaeec ocaoe eya AC o 28 ea 2001 . N 5. Coaco cooao o o ao eoaoo aaea, oo oe ocoe aao cye, oaec oye oo aeoa (eoae, eee, ocaoee, co .), oca yooee (aecee yooe) aoooo oaa acac oeoo aooaea <1>. oe oo, a oeaoc aao ocaoe, ocoy aooo oece occco eea e ycaoeo oe, aooae ae oaoa cy eoa o yae aoa, ee, aooo ca eaco o oo, o ocoeo eee aoooo oaa, a ocoa oooo eceo cooecyee eoae.

aoe yecaoe ooae, cooecyee coco aooaeca a o oe, oaao eo eaoe e a aaoy o aae ao aoo oao a aoe ooe (oe). eyae aoeea aa oaaac e ooa ee oaeoo ocyeoo oaoa ooe o oeoa ee aoo oao - ee o ee (oae ee) oeceoc a coeee aoooo aoaye, ooe occ o eyaa aoo oeo oe c. 101 .

eoae o yae aoa, oooe caec a ocoa ee o ee (o oae ee) oeceoc a coeee aoooo aoaye , eycoo, oc o aae, aaoc "caocoe ao aoooo oaa", ooo oe oaoa cye e acoc o oaoa ee, a ocoa oooo eoae caeo.

Ocoe cooc o eeo oaoa ao[11, c. 92]:

- oo o ee o eyaa aooo oe (eoa o yae aoa, ee, ao; ee o ca aoa, ee, ao .);

- ca c o cyecy oeccyao (ee o oee (o oae oee) C ooc ac, ooe occ o aa . 3 c. 176 ooeeo c ee o ee (o oae ee) oeceoc a coeee aoooo aoaye).

e ea aee aoo coo eooe e yea ce oaye ao. Ayaoc eoeo acca ao ocec eoooc coe a eaeco cooeoc cyy eeo cce eoa ao ao aoo oao ooa ao o, oa oeyy oaoa oo ao aoo oao yco oaeoo ocyeoo oa oaoa ao ao (ee).

ao cyae ae ao ya ocoa, o oo aooae ocaae cye a aoooo oaa, ae a:

1) aeae - oycoee coeae aooo aa, ocoae a e;

2) oeccyae. ae, ec coeae ae, oaoo cy, ec ae eece eoa o yae aoa cy oeccyaoo aye (ae, caee eoa c ayee ycaoeoo coa), aoe eoae oe accoeo cye e eaeoo oaoa ee (aooo aa).

eo ao cya ec caee eoa a ocoa ee, e cy cy. o acaec ocaa eoa o ocoa ee oaoc o yae eo oeeeo cye, o aoe eoae o yae, eycoo, e ycaaae aay cyy, a ocoo ee aooo ee, o, coceo, ycaaae eay coeaey c y ao.

a oao, c yeo eaeco cooeoc cyy eeo cce eoa ao ao aoo oao ooa ao o, a oo ocyeoo oaoa, oe eoea acca ao a ocoe (aoe) ooe.

2.2 ooe y ycoeecoa cce aee coo, ca c oeee aoo oeo ooee eyao

Aa ecyeo aooaeca, a ae aa eo ee ooe oy o o, o ocye oo yeyoa aoo coo, ca c oeee aoo oeo ooee eyao, acoee e e oc ooo ea, o ce y aeaoc aooo eyoa. a eoooc eooa cyecye cce aee aoo coo yaa oe yee, e ocyacee ee, ao cyeo cce aoo oao. Oao ee ye oo eoaoa y aoo aoa coe. o eyaa aaa ayo eay ooo e ecoo oe, aaoa e ycoeecoa oey aee aoo coo oe eoc.

ea ya cceoa acaec eooa ecyeo ocyeoo oa yeyoa aoo coo accaaeo aeo. c c oo ooa ceye aae ao cee.

1. Coae ocyaceoo oaa e cyy eeao aooo cy occ, oo ye accaa ao a aoe a, oce aoo oao, a ec ooc aoooo oaa. Cyecy acoee e oo accoe Yaee C occ aoooo coa, caoo c oaoae ee (ec) ce C occ, o oy, o eco aoo oa, a ao, ocae ce (oeae) eee ecoeo. aa oeya accoe coa ec oao. c c coo eoo ooa eca ooe coae ceaoo oaa, eacoo o C occ accaaeo aooe co o ecyeo oe, o oo aea co eaco eccaco.

2. Oaoae occ acyeoo cya, aaeoc accoee aoo coo (a aeaa ee yee ceaoa (aoo) cyo).

3. Coeecoae ao o, eyy ocye oo accoe aoo coo ooeeo ooa ceaoaoo oaa aa cyy C occ. ao cyae ao yaa a eoooc eeaoo aoa "O aca oeya", oo ye eooao eaeoa oo accoe coo ey ocyace oao ac o.

aa coeecoa ocyeoo oa yeyoa coo ao cya ae a oooc ee e oey. a, .A. a aece ooo eao ocyeoo yeyoa aoo coo eaae ae aoo oa cea ooo, acac oeee cy, oea ca c aooaea. e e o cye, aaeo yooo oeccyao ae "cea c aocye". o ao oeae, o a aoo cy oe eao aaoa e ea oyoee oy. aece cyea, ooeo ece oyoee cooa yaaoo eaa, ao eaae ec ceye oae. o-e, eee "ce" ey aooaeo aoo oao ooo oo co cya, ooe oeec ae oooo ee cye ca (o aao ea, accoe aee). o-o, ycaoee cyae cooc cya oo ooc cea cyeo, e c cooo coa. .A. a ae eaae e a ocyeo ca accoe coa ea ee coa ya aoa coa, ee, eycoe . 9 . e oecee eceo eoc aoo eaa eooo, o aooae e e oooc oyoe a aa. c c aooae oe ocae ee oo: o o e a "cey" c aoo oao oooo e coye coe ao a cyey ay; o aooae coye coe ao cyeo a, o o cyae ce "coae" c aoo oao e co cy cy accaae ce aye, ee oe eo aoooo oo.

Ya oee ocoeca, aye ocyac ooc eooa cyeo cce.

1. aoo acaa a eoooc coa cce aca cyo, oee oo oo aeee aoo coo, ocoy eo o coca oy ac oea ao cce aa cyo>. ao aae ocycye eco e ooceo oaa cce a cyo. aooae coe e accaa aoooe, coaco oooy eaaoc coa ccee cyo oe c acae cy, e cae c acao-eoa eee ca. aoe eaa ae oe ocoe cce aca cyo. oce cyae aeec eoooc coa cce aca cyo aa cyo oe c. oooo oa aaeoc oycoea ao oo, o ey oee caaec caae o eaooo oee oocoo a eo aa.

2. eec ceaco, eaa coae aoooo cya , oee oooo oo accoee aoo coo. a a , oe ooeo aaeoc ao e, ooe ceaoac a ocoo, ocaoo coo aeo e, oae oeo oe ec ceaa cya a ce aoo coa, o ce c yace ec . C yeo aeo eo occ ae cy o acoo acocae, acoo acocae cy oe c, o oeye ooeoo acoa. eceae AC A.A. ao cae, o oo ao cya oe c coae a yoe eo ca ocooo aoooo cya, a oaoa eo ee ye ooo oo oyo eeao aao cye, e eec ceaoa aoo coca.

Ceye ae, o e coa cyo, ceayc a accoe oe aeo coo, c eca oy acoee e. c c oe ecaec oo coae ccee aa cyo oe, ooa aaac accoee aoo coo.

3. e coa oe o accoe aoo coo, a a , ecaec aoee eo coee ea occco eceoc. ae ce ao aae ye aaoc ce ye ao. a, .. aa eaae coa ceae oe, oee oo ye o accoee aca coo, cya yo cyeo eea eoo Cye oec (ao) o acao cyoooce. Ao oeae, o ceaa cye eoeee ceaa cyo. oocoae aoo ooa .. aa yaae a ceye ocoeca. Ceaa cye ooe ea ae aea aa, ooe oy cyae coa oo cce cyo. Oaoae o cyo oee oy cyecye cyeo cce. ey e aoa oe o aca ea aa cya yaae a eoc ceaa cye e o cyeo cce. .. aa ae oeae, o cyae coa oeo cce cyo ocy aa aocy ye aye (a a y eooo ye a, ao cy oaac: oe c, aca, aa). ae aoe (ooe) eoo cya, oo ae accaa yooe, aace, acae ea, oe cococye oe aoea cyeo ac yeae acoc cya o eco aca.

Ceaa cye oo e ooe aco aa e coa ooe ocyace oao eo ae oey accoe coo oe aeo. acoee e ocoa ao ceaa ye ec ccee aa cyo coa cye oe (c. 40 eeaoo ocyooo aoa o 28 ae 1995 . N 1- "O aa cya occco eea") cye cocao (c. 41 eeaoo ocyooo aoa o 28 ae 1995 . N 1- "O aa cya occco eea", c. 18 A ).


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