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,

( . 27.02.2010 N 2405-, 13.05.2011 N 2632-, 07.02.2012 N 2783-)

" ( )" ( , 2002, N 28, . 2790; 2003, N 2, . 157; N 52, . 5032; 2004, N 27, . 2711; N 31, . 3233; 2005, N 25, . 2426; N 30, . 3101; 2006, N 19, . 2061; N 25, . 2648; 2007, N 1, . 9, . 10; N 10, . 1151; N 18, . 2117), " " ( , 1990, N 27, . 357; , 1996, N 6, . 492; 1998, N 31, . 3829; 1999, N 28, . 3459, . 3469; 2001, N 26, . 2586; N 33, . 3424; 2002, N 12, . 1093; 2003, N 27, . 2700; N 50, . 4855; N 52, . 5033, . 5037; 2004, N 27, . 2711; N 31, . 3233; 2005, N 1, . 18, . 45; N 30, . 3117; 2006, N 6, . 636; N 19, . 2061; N 31, . 3439, N 52, . 5497; 2007, N 1, . 9; N 22, . 2563; N 31, . 4011; N 41, . 4845; N 45, . 5425; N 50, . 6238; 2008, N 10, . 895) ( 18 2008 N 8) ( - ) , ( - ), , ( - ), , ( - ), , .

I. , ,

1.

1.1. () ( - ), ( - ) - , , , , , , , , . , , , , , - ( , ), , , , ( - ), . , - - , ( - ), , ( - ), - .- , , , , .( . 07.02.2012 N 2783-)1.2. . , , , , , , , , , , , . , ( , ), . . , , , , . , , , , , () ( , ). , , , - . . . , . , , , - , , ( , ), , .1.3. , , , , ( - ) , ., , - - , ( 1 ). , ( - ). , , ( ) , , - ( - , ). ( - ). , , , .1.4. , 1 , : , , , , , , ; , , , , , , .1.5. , , , ( ), , () , () , ( - ). , , , , , , , , , , , , - - ( - ). , , ( - ). , , " ( )" , , ( - , ). , .1.6. , , , , .1.7. , , , , , , , . , , , , , , () .1.8. , , , , .1.9. , , , , , , , . , , , . , , , .1.10. , , , , , : , ; , , ; .1.11. , , , , , .1.12. , , , , , , , , , , . , , , , , , , , , , , . .1.13. , , ., , , , ( - ) ( ). 0402118 ( - 0402118) ( 2 ), 0402124 ( - 0402124) ( 3 ), - 0402162 ( - 0402162) ( 4 ), , , 0402305 ( - 0402305) ( 5 ) . 0402118 ( ), ( ) . 0402124, 0402162 0402305 . , , , , , , . , ( 0402124), , , . 0402124, 0402305, 0402162 . 0402118 , 18.4 19.8 .1.14. , 13 2006 N 298- N 173 " - ", 26 2007 N 8853 (" " 7 2007 N 6).1.15. 24 2004 N 266- " , ", 25 2005 N 6431, 30 2006 N 8416 (" " 30 2005 N 17, 9 2006 N 60).1.16. - , " - () " ( , 2003, N 21, . 1957), , .1.17. , , , " " , , ( ) ( - , ), , 20 2007 N 1842- " , ", 5 2007 N 9756 (" " 11 2007 N 39).1.18. , , , , , , () , , .

2.

2.1. , , , , .2.2. , " () , , " ( , 2001, N 33, . 3418; 2002, N 30, . 3029; N 44, . 4296; 2004, N 31, . 3224; 2005, N 47, . 4828; 2006, N 31, . 3446, . 3452; 2007, N 16, . 1831; N 31, . 3993, . 4011; N 49, . 6036) 19 2004 N 262- " () , , ", 6 2004 N 6005, 11 2006 N 8374 (" " 10 2004 N 54, 18 2006 N 56).2.3. , 4 2007 N 131- " , , ", 29 2007 N 10846 (" " 23 2008 N 3).2.4. , - 0402001 ( 6 ), , ( - 0402001), ( - 0402001) ( - 0402001); 0402008 ( 7 ); 0402300 ( 8 ), , ( - 0402300), ( - 0402300), ( - 0402300). - , 0402009 ( 9 ). 0402008, 0402009 .

: . 12.11.2009 N 2332- 0409202.

, 0409202 " ", 16 2004 N 1376- " , " ( 17 2006 N 1660-), 23 2004 N 5488, 23 2006 N 7613, 18 2006 N 8630, 29 2007 N 9168, 25 2007 N 9679, 17 2007 N 10155, 11 2007 N 10669 (" " 12 2004 N 12-13, 30 2006 N 19-20, 21 2006 N 71, 30 2007 N 17, 28 2007 N 37, 27 2007 N 55, 17 2007 N 69).2.5. , , , , , , , , , - , , , , 2.6 .2.6. , , , 0401704 0401705, 0402301 ( - 0402301) ( 10 ), 0402302 ( - 0402302) ( 11 ). , () , , , () . .2.7. , , 3 5 .2.8. , , , , , , , , , , ( - ), , ( - ), , ( - ), . , , , , , , , , . , , .2.9. , , , . , , , . , - , , .2.10. : , (), , , 2.6 ; , , , ; ;, , , , , , , .2.11. , 14 . , , , , , , , ( - ). , , , , , , , "". , , , , , 0401704.( . 07.02.2012 N 2783-) , , , , , , , , - , . , .( . 07.02.2012 N 2783-) , , . 15.1 .( . 07.02.2012 N 2783-) , 22 , , .( . 27.02.2010 N 2405-)2.12. , , , . , , , , , , , - , - , , - . , . , , 0402124, , . 0402124 , , " " ( , 2002, N 2, . 127; 2007, N 46, . 5554).

II.

3.

3.1. , ( ) () , 14 2006 N 28- " , ()", 18 2006 N 8388 (" " 25 2006 N 57) ( - N 28-), 0402001. , , 0402001 , , . , 0402001, , , . , ( ) , , 1 2003 N 222- " ", 29 2003 N 4468, 11 2008 N 11141 (" " 8 2003 N 24, 20 2008 N 9). , (), , , , , 0402008. , , ( - ) ( ; ; , ), , , , , , . 0402008 .3.2. , . .3.3. , , . , , 0402008 ( - ) , , . , ( - ) , , , , , , , 0402008 , . . , .( . 13.05.2011 N 2632-) , . , , , , , , , - , . , .3.4. , , , , . 0402001 , 0402001 . , . , 0402008 . , , , , , 3.1 . 0402008 0402008 .3.5. , 0402001, 0402001 . 0402001, 0402001 , 0402001. , , , 0402008, . , 0402008, 0402008 , 0402008. 0402001 0402001, 0402008 . , . , , 0402001, 0402001 0402008 , .3.6. 0402124. 0402001, 0402008 . , , .

4.

4.1. , ( ) . , ( ) , , ( - ). ( ) . , , , , , , , , , , . , - , . , ( ) , , , .4.2. , , ( ), , . , , ( ), 0402300. , 0402300 , 0402300 0402300 , ( ) . 0402300 , 0402300 , 0402300, 0402303 ( 12 ) , ( ) . , , 0402300 . , 0402300, , , .4.3. 0402300 0402303, , 0402300 0402300, , 0402301. 0402301 , - . 0402301, 0402303 0402300, , 0402300 0402300, . 0402303 , 0402303 0402300, , "" 0402301 . 0402300 0402300, , , , 0402300 0402300 . 0402300 .4.4. , , .( . 13.05.2011 N 2632-)4.5. , : - (, , , , , ); , , , 4.1 ; , 0402300, , 0402300 0402300, . , 0402303, 0402303 0402304 ( - 0402304) ( 13 ). 0402303 . , ( ), , , , , 0402300 ( 0402300 ), , .4.6. , ( ) , , 4.5 , , 0402300 0402303, , : , ; . , , : - , 0402300, 0402300 0402300. 0402300 ; - ( - ) . ( ; ; , ), , , , , , , , , , . , . , , .4.7. , , 0402301. , 0402301. , 0402300 , . , 0402301. 0402301.4.8. , , 0402303 , , 4.5 , . . , , , , , . , , , 1.12 , , , , , , .4.9. , (). . , , . , () . , , 0402300. 0402300 , 0402300 , , 0402300 . , , . , , , () . , , , .

5.

5.1. 0402124. , 0402124 . , , , , , 0402009.5.2. , ( ) , N 28- , , . , . , ( ) . 0402009, , .5.3. . , - 0402009. , ( , , ( ) ). , , , .5.4. , , : , , ; , , ; , ( - , ); , , ; , , ( , ); ( 0402009 , , , , ); , , , , , , , , 0402009. , , , , , , , , , , , 0402009 , , . , . , 0402009 .(. 5.4 . 13.05.2011 N 2632-)5.5. , , , - , - . , . .5.6. , , , , .5.7. , , , , , , , , , , , - . , , - . . , , , , , . , . , , , , , , , , . . , , , ( ) , , , ( , ) , . , , , ()/() / 0402145 ( - 0402145) ( 14 ), - . , . 0402145, , .5.8. . , , , , , , , ( , , , , - ).( . 13.05.2011 N 2632-) , , , ; - , , 5.4 , .5.9. , , , (-) . 0402124, , , 0402009, . , (-) 0402009.5.10. , , 0402009.

6.

6.1. , 28 2004 N 113- " , , , ( ), , ", 2 2004 N 5824, 11 2005 N 7158, 22 2006 N 8664 (" " 9 2004 N 33, 23 2005 N 62, 28 2006 N 74), 0402008, 0402009 , 0402008 . , , , , 0402008, 0402009, , , , 0402008, 0402008, 0402009 . , , , ( - ), ( ) 0402159 ( - 0402159) ( 15 ) , , 0401108. 0402001, 0402008 , 0402009, 0401108. , : ; ; ; ; 0402159, , , , ( , , - ), . : 0402001, 0402008, , 0402009; 0402124, 0402009, 0402008 , . , 0402112 ( 16 ). 0402112 , 0401704, 0401705 . , , - , 0402112 0402124. 0402114 ( - 0402114) ( 17 ).6.2. : , 0402301, 0402300; , , 4.6 , , , 0402300 0402300, , , . 0402302, . , , , 4.6 , , 0402300, 0402300, 0402301, , , , , , 0402302, 0402304 0402302. , ( ) , , , , , , 4.6 , , , , , , , , , .6.3. , , , , , , 0402124, 0402008 - 0402007 ( 18 ), , 8.1 ( - ), , - . , , , , 0402009 - 0402007, .6.4. , , , , , , . , , , , , 0402112 ( - 0402114), .6.5. , , 0402301, 0402300, 1.12 .6.6. , , 0402008, , 0402302 , , . , , , , , , , , . , , , , , , , , , - ( - -) . - ( ; ; , ), , , , , , , . - . , , , , .6.7. , , 0402124 , (-) . , , 0402009 , (-) , , , 6.6 . , 0402008 (-) .6.8. , .

III.

7. ,

7.1. , , . , .7.2. , , , , , , , , . " " ( , 1996, N 51, . 5681; 1998, N 30, . 3613; N 31, . 3834; N 51, . 6269; 1999, N 47, . 5612; 2000, N 16, . 1640; 2001, N 31, . 3171; N 33, . 3435; N 49, . 4558; 2002, N 26, . 2516; N 30, . 3029; 2003, N 2, . 167; N 27, . 2700; N 50, . 4856; 2004, N 18, . 1683; N 27, . 2711; 2006, N 31, . 3420; 2007, N 1, . 21; N 32, . 4121; N 10, . 900).7.3. , , , , , . , , , , 7.2 , .7.4. 0402303, , , ( ) 0402305.7.5. , , , , , , , , , .

8.

8.1. , . , , , , , , , , 8.8 . ( ; ; , ), , , , , , , , , . . . , , . , , , .8.2. , 0402009, - 0402008. - 0402007. - 0402007 , , , - 0402007 , , . , , , , , .8.3. , , , , , , , - , . , , . , , . , ( ; ; , ), , , , , , . , , .8.4. , , , , , . , 8.3 , , , . , , .8.5. , , , , , , 8.3 8.4 . , ( ) , , , , , , . , , 4.5 , , , , , . , , , , , , - . , , , , .8.6. , . , . , , , .8.7. , , , , . , , . , , . , , . , , , , , . , , , , , . , , , , .8.8. , ( , ) . , , ( , ) , , , , , , . , ( , ) , , , , , , .8.9. , ( ) , , 5 , , , , , . , 8.1 .8.10. , , , , . , 20 .8.11. , , 13.9 .8.12. , , , , , . 0402124.

9.

9.1. 0402303.9.2. , , . .9.3. . .9.4. ( ) 0402304, , ( ).9.5. , , , , 0402303.9.6. , 7.5 , 0402303 . , , 0402300 0402300.9.7. , , 0402300 0402300. 0402303 , 0402303, 0402300 0402300, , 0402303, 0402300 0402300, . 0402300, , 0402300 .9.8. 0402303 , 0402303 . 0402303 .9.9. , 0402300 . 0402300, . , " " 0402303 . 0402303 "", , .9.10. , 0402300 0402303 .9.11. , ( ). , 4.3 - 4.7 .9.12. , ( ) ( ) 0402301, , , , 0402303.9.13. , .

IV. -

10. -

10.1. , , , , . , , .10.2. , - - , . - , - - , , , - - . - , , - - - - , , . , - .

11.

11.1. , . , 2.11 .(. 11.1 . 07.02.2012 N 2783-)11.2. , , 0402009 , . , , ., . , , . , ( ; ; , ), , , , , , ., , .11.3. , , , , , , , . - , 10.2 , , , , , , .11.4. , ( ) , , , , 0402008 , . , . , , , , . , , , , , . , .11.5. , , , , , , , 11.2 11.4 .11.6. , , , , , , 0402124, , , - 0402008, 0402009.11.7. .

12.

12.1. , , , () , , , , . , , 4.9, 8.7 , , , .12.2. , , , 0402302 .12.3. , , , , 0402300 ( 0402300 ), 0402302, , 4.5 - 4.7 . , , , , , ( ) , 8.5 .

V. ,

13.

13.1. ( ), , .13.2. , , , , , 4.6 , 0402300, 0402300, , , , , , 0402301, 0402302, 0402304, , 0402301, 0402302.13.3. .13.4. , , , , 0402010 ( 19 ). , , 0402011 ( 20 ). , , , , , .13.5. , , , 0402300 0402300. 0402300 0402300. , 0402300 0402300, , 0402300 0402300. ( ) , , , , .13.6. , , , 0402010, 0402011 . 0402010.13.7. 0402010 , , 0402010, 0402300 0402300, 0402301, , , , , , 0402302. 0402300, 0402300, , , , , 0402302. , , , 0402304 .13.8. , , , - ( , ), , 0402124. , , 0402124. , , , , , 0402011 , . , , , , , , 0402145 . 0402145 , , . , , , , , , , - , , , 0402145 . , , , - 0402145, , 0402011 0402124. 0402145, 0402008, 0402009. , 0402008, 0402009, - , 0402145, 0402124.13.9. , , , . , , , , ( ; ; , ), , , . , , , , 0402124.

14.

14.1. , .14.2. 100 . " ", , , , " . ", ( ; ; , ), , , , , , , , .14.3. 1000 , , , . . , " ", , , , ( ; ; , ), , , , , , , .14.4. - , 1000 . - . - "-", ( ; ; , ), , , , , , , , .14.5. , 1000 . . "", ( ; ; , ), , , , , , , , .14.6. , , . () : ( ; ; , ) , . , , . : ( ; ; , ) , .14.7. . 1 1 - 40 , 5 - 100 , 10 - 250 , 50 - 1000 , 1 - 1500 , 2 - 2000 , 5 - 5000 , 10 - 5000 . 7 . 1 . ( ; ; , ), , , , , , , , , , . , "". , , 14.6 . . , . , .14.8. "", - "".14.9. , , - , , , , - , , () , , , 14.7 .14.10. , , 8.8 . . . , ( ; ; , ), , , , , " ", "" "", , , , , , , , , , .

VI. ,

15. ,

15.1. 26 2006 N 1778- " ", 16 2007 N 8748, 15 2009 N 14343 (" " 31 2007 N 5, 22 2009 N 43), , .( . 27.02.2010 N 2405-) : ( 10 ); ; ; ; , .15.2. , . : , ; , ; , ; ; ; ; .

16. ,

16.1. , , 3 . " ", ( ; ; , ), , , . . , 0402159 . 0402159 : , , , " " . , , 0401108. 0402159 . 0402159 , , , , 0402159.16.2. , - 1 .16.3. , .16.4. , , . , , , 0401108.16.5. , .16.6. , , , , . , , ( ) , , , , ( , , , , - ). , , ( ) , , , , 16.1 , ( , , , , - ). .( . 13.05.2011 N 2632-) , 1 , , , ( ) , , " ", ( , , , , - ). , 16.1 , " 1 ". , ( , , - ), .( . 13.05.2011 N 2632-)16.7. , , 0401108 , . , , , ( - ), 0401108, 0401108 , , .( . 13.05.2011 N 2632-)16.8. , , , , , , 0402300 0402300, , - ( , ), - . , , 16.1 . , , , 0402145. , 0402300 0402300, 0402145, , , 4.6, 8.5, 11.4 13.8 , 0401108 , , . 0401108, 0402300, , 0402145 .16.9. , , , ( , ) , , , .16.10. , , , , , , . 0402156 , , , , , , ( , ) 0402156.16.11. , , .16.12. , , , , , ( , ) . , , . . , , . . ( ; ; , ), , , , , , , , , ( ) , , , , , , . .16.13. , , , 0402159 , , () (). , , , , . , , , () .16.14. , , 0402156, , .

VII. ,

17.

17.1. , , , 0402112, 0402301, 0402302, 0402304, , , , 0402001, , 0402008, 0402009, 0402300, 0402300, - , , - 0402007, , 0402010, 0402145, , , 0401108 0402159, 0401108 . : , 0402112, 0402302, - , , , , 0402145, , 0401108, , , 0402159, , ; , , , 0402159, ; 0402112 0402124; , 0402301 0402302. , 0402112, 0402302, 0402112, 0402302 0402300, 0402300, , 0402301, 0402302 0402300, 0402300 0402302. 0402300, 0402302 0402301 . 0402304 .17.2. 0402112, 0402302 0402008, 0402009, , - 0402007, , , 0402145 , , 0402114. 0402114 ( ) , , , 0402114.

18.

18.1. , 17.1 , , () . , , , , , , , , . , , . () , .18.2. () , , , , - () , . 0401108 , N 99998 99999, , N 99998 99999.18.3. (). , , ().18.4. () 0402114, 0402112, 0402301, 0402302, 0402010, 0402118 ( 0402118 ) () . () (), , , .18.5. , 0401108, , , , , () . () , , ().18.6. () () () 0402433 ( - () 0402433) ( 21 ). () () 0402433, , 18.4 , ().18.7. , , ( ) () 0402433 .18.8. ( ) . , , , 0402114, 0402118, () 0402433.18.9. , . .18.10. () , , , .

VIII.

19. ,

19.1. , . , , . ( - ).19.2. , , , .19.3. , , , ( ) , ( ). , . , , , .19.4. , , , . , , , . , , , .19.5. , , , ( ) , , , (), 0402162.19.6. , , , .19.7. , 0402118 , , , 0402114.19.8. , , , , , , , 0402118, 0402118 . 0402118 . 0402118, , , , - , .19.9. ( ) , , ( ). ( ) () 0402162. , () , , .19.10. () , , , - , - , ( - ). ( ) , , , , , ( ).19.11. , 0402118, ( ) (, , ) 0402118. 0402118 ( ) ( ) , 1.12 .19.12. , ; , , ; , , , 25 2003 N 105- " ( ) ", 26 2003 N 5118, 28 2005 N 6284, 15 2006 N 8479, 23 2007 N 9310 (" " 9 2003 N 67, 9 2005 N 7, 20 2006 N 70, 25 2007 N 23). , , , , . , , , , , , -, , 6.6 . , , , , ( - ). , .19.13. , , , . , , .19.14. , , .19.15. , . ( ; ; , ), , , , , () 0402118, 0402118, , . 0402118 ( ) ( ) . . ( ; ; , ), , , , , , . , , , , , , , , .19.16. , ( ) . , .

20.

20.1. , , , , , , . , 0402300 0402303 . .20.2. , 0402300 0402303 . 0402300 0402303. , .20.3. , . , 0402300 0402303.20.4. , 0402300 0402303 , , , , 0402300 0402303 , , , . , 0402300 0402303 -. - . , 0402300 0402303 , , 0402300 0402303 , , , 20.2 , 0402305.

21.

21.1. " " 1 2008 , 2.11. 2.11 1 2009 .21.2. : 9 2002 N 199- " ", 25 2002 N 3948 (" " 10 2002 N 66); 4 2003 N 1351- " 9 2002 N 199- " ", 6 2004 N 5378 (" " 14 2004 N 2); 1 2004 N 1433- " 9 2002 N 199- " ", 15 2004 N 5844 (" " 17 2004 N 35); 26 2006 N 1779- " 9 2002 N 199- " ", 26 2007 N 8854 (" " 31 2007 N 5); 13 2007 N 1836- " 9 2002 N 199- " ", 11 2007 N 9790 (" " 17 2007 N 40).

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0402300

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0402301

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0402302

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12 24 2008 N 318-" , "

0402303

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0402304

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14 24 2008 N 318-" , "

0402145

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15 24 2008 N 318-" , "

0402159

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16 24 2008 N 318-" , "

0402112

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18 24 2008 N 318-" , "

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19 24 2008 N 318-" , "

0402010

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20 24 2008 N 318-" , "

0402011

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21 24 2008 N 318-" , "

0402433

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