1

( )

1
.
,
, .
2
, .
3
,
, ,
.
4
,
, .
.

.
5
.
,
.
6

( ), & .

7
,
:
1. ,
, 30%
.
2. , .
3. .
4. 20%
, 7 .
1
, 23 13 1993
. , 10 26
1993, 4 13 1994 , 80 15 2002 , 14 2
2005 22 14.02.2008 . .


8
I. ().
1. , , ,
,
.
2. 1.000,00 2.000,00 .
1) 10.000,00 ,
1 ..............1.000,00 .
10.001,00 25.000,00 , ,
.............................................................................................................1.500,00 .
25.001,00 50.000,00 , ,
.............................................................................................................2.000,00 .
50.001,00 100.000,00 , ,
.............................................................................................................2.500,00 .
100.001,00, , ,
............................................................................3.000,00 .
3. ,
, , ,
, , ,
.
4. .
5.
, 20%.
6.
.
7. 30%
, 15%,
8 .
8.
50% .
9. , , , ,

, ,
.
10. ,
50% , 25%,
8 .
II.
1.
20% .
2. , ,
, ,
.
3. , , ,
2 ,
, , ,
, .
III.

50% ,
, 100% .
IV.
1. , 20%

 20% .
2. 50%
20% .
V.
1. 30%
.
2. 10%
.
3.
.
4.
.

.

9

.
10

:
( 23/93), (
4/94), (
80/02)
( 14/05),
.