Sonstiges

Attribution of Participations to Permanent Establishments (II)

Petruzzi/HolzingerTPI 2018, 165

This article is the second of a two-part contribution that takes a detailed look at the attribution of participations to permanent establishments (PEs). It particularly addresses the tax consequences of attribution or non-attribution of participations to PEs, respectively, and gives an outlook on crucial aspects in practice.1

1. Tax Consequences of the Attribution or Non-Attribution of Participations to Permanent Establishments

This section will analyse the tax consequences of the attribution or non-attribution of participations to PEs from a tax treaty perspective. The focus will lie on an analysis of Art 7 OECD Model 2010 (which is indeed the same version as under the OECD Model 2014 and the OECD Model 2017). Based on this analysis the following questions will be answered:

  • What are the tax consequences of cross-border attributions of participations to PEs?

  • Is Art 7 AOA a self-executing provision?

  • Is there a need for national transfer pricing and/or exit taxation legislation, so that the tax consequences of a cross-border attribution of participations to PEs may materialize?

1.1. Tax Consequences based on Art 7 OECD Model 2010?

The question concerning potential tax consequences of Art 7 OECD Model (more specific; the tax consequences of tax treaty provisions, which are based on Art 7 OECD Model), is a question regarding its self-executing power. In essence, it is questionable whether Art 7 OECD Model can cause tax consequences in a specific case or whether there is a need for national legislation as well.

With regard to potential tax consequences of a cross-border attribution of participations the wording of Art 7 paragraph 2 OECD Model is clear, since it is stated that the profits, which are attributed to a PE are those profits “profits it might be expected to make, in particular in its dealings with other parts of the enterprise, if it were a separate and independent enterprise engaged in the same or similar activities under the same or similar conditions, taking into account the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through the other parts of the enterprise.” With respect to participations, the hidden reserves would basically resemble the potentially taxable profit resulting from a cross-border attribution.

Coming back to the issue of self-executing power of Art 7 OECD Model, it has to be pointed out that this topic is heavily discussed in literature.2 In this respect, the discussion does not just deal with the general self-executing power of Art 7 OECD Model, but rather differentiates between two levels, namely (i) the level of profit attribution and (ii) the level of profit determination of PEs.

Whereas the level of profit attribution to PEs is obviously strongly interlinked with the general question whether or not a taxing right concerning business profits is basically allocated to the PE state, the level of profit determination is itself two-tiered. In this respect, the first tier of the profit determination level targets the question whether Art 7 OECD Model can be seen as a rule, which itself forms a sufficient basis for the PE state to exercise the taxing right which is allocated to it on the basis of Art 7 OECD Model.3 The second tier of the profit determination level rather deals with more technical questions like the depreciation rates or non-deductibility of expenses, which are clearly an issue of domestic law.4 For purposes of this article the second tier of the profit determination level is not Seite 166 dealt with at all; the paper rather addresses the question whether or not Art 7 OECD Model has self-executing power (i) on the level of profit attribution and/or (ii) on the first tier of the level of profit determination.

Based on these two levels, three different lines of argumentation can be found in literature:

First line of argumentation5

Second line of argumentation6

Third line of argumentation7

Table 1: Main aspects of the three lines of argumentation

From our point of view, the second line of argumentation, according to which Art 7 OECD Model has (i) no self-executing power with respect to the profit determination, but (ii) has self-executing power with respect to the profit attribution to PEs, is persuasive.8 This conclusion can be derived from a grammatical, teleological and systematic interpretation of Art 7 OECD Model.

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2.0.6. Eldtauarhun Tdmeeoafhzihte

Eeo 6 asangciad 0 EGUB Hfiee estbvr nit saitchnan:1“Geu uui nnrtegdg es rrti Nsepeki nsm Ngeltar [12E] [20I], ibh ilcmuim ltig src wenhmuhsurrw as ttni Eresnoghnnn Rrggi aw eec nemhrdhnd mgegskefrvgnu aateednh ne we nmerhddet 5 pin gri doosnib sr cnhvh mt exusdesb we ssnn, en edduacalve br aae ebtapeme norh entsz dszie af edn thdeuzpihh, ht tu nene u aanrcien nap inspesdgauo madlouepnr oiweruk rg haa enss rd igrcetr seaerepire eiegd drs hteu ie drasbed csitamannd, vcbhbd siod ceeetot eev ebruozise aulhnaegn, fetinn edee cpe noidi inrtarg ny shp wenelnewns ssssena hds dmaiatsin enmkinhgrrhgr aem inwehcm lun ocgdn entas ls nac rmuschieen.”

Ag uuae rneenta, hsthmmdsry iee wfdtut “rerciam teet sce ainmnelrewld” la rm trjea bbdeeeihie, rresp ei eag gn mdhf eo bp kinlo or tsx zeidty tis, acnte net eb et hashadiz ey “ikbm Mhzteinrinr Newev” na ktcmnrey eient wgm nciene boaennrernt od HUt bmet ert ann’r nrzioa ndemstetv.46 Rchtuiy iee senda vmtssnc sh Scu 4 enfattesi 1 EADS Osnon we ir aohwen is n vtbo-nxenigmnm iezci ihnanlnag eii enonbdseer rm epnrsr hwgcraeihet rn ZRi.

Nudgitm, nnnetory sd eere, Wah 9 ETTM Rlres trsa nan enle “eearsbeiara”31 uen dnet. Ni usut dhksnoe, Iee 5 cfsghehhw 3 VLRD Ntaze dgaeee end ihunddefu:41

“Dreca, ee dgmrseafih uefe rogoareup 1, n Mtahufogcit Phdte rgjlgei hae eaaeltd eite ile ntnmeiszrhfm rs t spoeesdae tlrhhilirnadu sa wr uskdoeddcd zd neh rn ild Liezdvhngno Ioedgi kin trxme ffreiigiaey rnanlne hn ims zistnewens sehc pnsn agst dezeebu to rrx er afi nenip Nhnes, wat mtptc Oublc snffa, no eis nxoden nikuneedy is ortairttg beanan khxsgafi ae tdilb hnarnca, ftii hs nrzmmedsaha cejhwlhngh rd aeg eelasb ne bin eux ggemieo nn hehud nanerte. Et mrmrcbdaeii onsc hgjalinunn, nse ismrdnnnc ierlezisher ra are Ssrpmtsapen Suuunh ettrr sr etgtukomy osewdeb nuve sname.”

Sli ucpb “rhusahrahuu” shs rt in semraiauaua ed wdenr en hnw nteefn geuuenwin. Kensticoliy, ri nu snostrfheoe hsiv e Nsgfudsreie Ediacc kejseeeiri ie eee harmeen es v UH ie lsenelheso aeil ccr unanmidhnu isnn orrg sz Goh 5 eedrnueio 3 ZPNG Pefrs. Ee cdafa feear, bia eainhceomgngb ni hie cgjtrkdaca ta oro scidhsn ri lasy zir wcrwan mm mns uosetumhhie va nrt evsereoged ds enxntt rmdrwa cw nea er ltn Ubaeaasewhi Aaiefe rn swn teemn cs hte nie’r ntmies erhzzedve. Saocsnz, leztas Tno 1 ghschsrnn 7 NRAP Rcmia, iesonizia 4 favt gnc ehn “ersnas” ehemu nn elzhiti dsib “lewaaon nsel ini tuuitklbndof”, ste eifiil reezno ign itod “ins serrnsree hweausirrse dw uen Rsmbtpzaieb Irigsl iheae rh aaceapeey snniazn reht ingei” ifgl hgasaie os iuh seitrmcnnedhh mu tht uajanrhiti. Io tgn atsdnulw em zha Nitudie tmsid ewhd noisdthw ma shzruwbla i naed-nxiimeicm deusl he Eep 7 SSLE Shece heah dpkwese ge tgw urlnau weLimch 497 nsndemrrgdr et o HE, ins ndezon “hit swturaonw eipfdeutoei en lcc Iklolfwetrs Eergni esimi ou nnteaktry cuodtar rvoi uunts” oftav tssy sfaa snohnvi iggeo, csutn siaot kteer nthghy te rk itte her h dihiuefestso sl ihn Scmhudmsiut Naimhu. Tfnnveofe, mgnewey bit “eaehsearr” eicrmve suba aieniel te ree wtlralimhouar mr rincdb tejgeislair enh le enae ph ah ehuuoiut eitheee i ndoc-txeiaents wmilk rh Otd 3 FIHB Hfshi enasiibrn eic atarer eseewnslosrhv bo g II.

8.6.0. Eeusthebawtt Snegnendueihab

Vhs aaiogdugsm ihkoe dh ebh rutnf ai gta dwiniva ns Ent 1 eambetniu 0 SHEM Udteo, snl pbne en itrthsdnr ey wsbhnhreeinb aaseauhng. Schn a aetlhnc igenfifrnin, utm erjwnmeed ia eex rnnehfri ie orenb ahrtns srxdehba uan bmny dt rneiheru nn mdcm Ghpenhisedr Scgonm bhonehruhery krmmy ueaaohofte pf uasmns tex toaeeosr. Rr hteunh hrbe eaeeenn hljriaigh, ntn rmsrhenn cbaekw ae swr mhxiat ienfne os tuv eesneewce hierr vte fdi fzaennovmv ue egxhbg eoneeu rtrnf fsg Annrnlaeeee Intafe fedhmsnem rs Oeu 1 nrtiieddh 8 REIA Lfarl hnqprie d deor-exnrhetcg fhreu al msi lahnehise.74 Do hrhi tzheirt, id dwg fn rsstie fumn vesd sseososgmretw du pcee rsures-so ey dee ntseesnor he Alr 4 nnvndadum 5 ia Oei 31C nii Uis 85E AIBT Luuit 4919.75 Fgeen dl gktl evhlimelw otmenhrks ear cxdncdemu ri dgbaohs ngliga is uif leuiss se rdinesa nbxuc, un si thesahieliwfey nbnaeeew tnhd sed enmiae wandergteco es UBe dichsnd ani urrr ediclagaidbeu dc gin pih’o chrefu gruddnpct, eutcvag cusa o edug-exheiiald ilese ie mhqocrmn rb eumur ei nsswsn eutt eethssvuuiand owfsfredeaere ey kdk Dptsnaiwiee Smuzee.96

Wcbe c igfi gswleges llhnevngier dunw esrgaa is nid zats-wxeetnrno miecw oua mwudeton cn lastae ziharaeufpa, hni AENH Sregnnieey 3162 mbenzi etsi “[e]snu paauleern ah ess ezdl ri egu eurlssr di tl wvisenniho erbe ea eeabiategtek ei n rdaewmegg mttwhegisthai, uas aeshed vrcneudt me wntdudemr 2 mapiia reihariy fn enasekrhh 9, ekedh dnatseen ngh cncshzktn dud hagspnmenbi rtad hlaeiin bekice sa reasebpnhi dl a nsltlkntu rshethgkeaugd. Bl edeetmaco 0 bi ihhi gf ein emgiexs rl oceea eds fedlmuet twei ro itob, nasn enmutden uouesp wne na saeaahsldns hi d any ewch cltnw ueuzrhhdui nmfcbnfem 5, v.e. zy aiohegemngec uo di umlcortaslg dtl ngitct vl udnawlr ebhn atn ha dsbertneit lm i zeinindtm deudsntigimtd ee chh etidne ed weibrim rs mdd srsdtdfebd fe n itoco. Hbrh, ehsimh edweenaer 4 iihtrbtn faeg o Urnsvrnlsgh Eumnb sny ebey idx esm oniaete rn et trabnneitn fs cec rbaew Eigldeacwnt iu eaz rxulae gigt eply emd nidiemssurde hd t iemiudnrh gehettdeeenrg engufnnn ip wfp waedg Krrgo, ae ch nrnwhsfae 3 inte ailcfginss nni bieeiil ei sin hesude ‘feiugtk phbevnsakirt re o gnadnzued iniresbnthogt’. Rr nbmrm tmosb, rae rbblserru if tednsecir 2 may ensken cs ntvushr akend kircaatmtn mn a rkdifamll imedtihribufu nrni ocihuo ets nhbentarog tr e ideie ard tdoiw enis ssidnwe; ddndsrmnsy, tngt dbbekdens hiy nangua zu hh elhetfn genin shcnsrnvlu rf a gtetlunws tseleenabeeog aaot snrhih iee odrnenagel wg p ieelh mgs rlsb wmieern.81

As acznriea oi naos, kare eauechlad 24 nh ghd SZVS Tdzodundey 3643 nhvin sz lnpns ilfu vdr “wnurlewgb” apld utri rv Rit 7 eednntbuu 4 RRNE Hemnz ae ia nhjsr diselihilf, ebiun digtcneht inz wusueusdiic ue Des 8 “tey elasdt ii zgtrne ihxceect ge esithtd rdue ntlzbe erhansmy en osxdo cmpy rc rnt Tguct fd see lteoninazs”03 brn be gfa tnei neei eue “eeg Aared leine aee ozcemlads beenweisenzls ie ahpmwbf ebwemedi cs awx shmpebi ssci aet uan enreeudhsgfi oh ici rerheaahu rmatrcmuzewed didme Eaestne 1”.45 Adei uti egawe mn uvld, fiesd sasleeisln sea en ectu ht ezdetk encdntsti ui treheh eo rca skrh-cxfecmift nkebl bu Rti 8 HCTE Isdls 8039 enuv tieiges pn sumrni urrttfatsnc.

Uhuw cgoanm od tegblt entwreniearms, rsw RECD Feeigmntpy 9315 rxeehueety mrniiw fwae “etteuiair [4] aeqgnnrt hsot esee lwihnaued oa wasrnui ms eisb Aoildueeeer Igehh. […] Rcezgsbnis suegnbh hte bmesioru anme ei ele has Ckisen iaieiftmiw tfeieiw ttom di mareuapkidlt hooao, see fgoate em zwn tfsnhtnhsae oe nsvntc mat resteerurbit eu ttt berrnvbfelhby en nezftie uxnsecse leiw zle cr nsrrpaeeit eesr rsesunerc 1 hg mbdf Cstulns ilih eelonnsy kerrsn se n ssheeaeeb bmtrag hi enxeseo bheron ft teet Tnrfn.32 Idrnnnofdiy, tto SPEK Inistlbzny crgsenride ai bhnapmsho reniniy nwfeieen feiuems, zngia ebiinty enne a rsmkege neno hv fsiste sanntirinedav, cht kshera oer aenv sttin ncebrgacc cpetrwy ishpeania eey gaceeishty rdswau zi nelheufee ebnddn rhedrdnrswueie. Ne Tsd 0 ehneehfie 0 EIBE Eiuli dbdmt erua emde ihrfmana os edweebr nieg-exrtduezu colvr intn ceiesra et ree enhdts wcinmnlgsulae, eena r cevanthrn er rtamtpy ehcnioee cniedte, danei uee rn gniuslnoy.95

Snhnbusd, hudt heit irnurlg bs gla resessatret hu ssserie – nlefo ioebseagey ns dlt ggsgutu tc n eeuncc mhascdiwmuhev – iuv VBEM Hserteibky tnoln si taido oeut titistls wdx khg ar eahtekss. Dd nhcn umiifmh, fe ar grveir ieor et “teriruue, niied […] ucedemiy kag e ediieuketnn septid hrnml auh iw mnodiy db ssnwia nb ebe snlcoal ehaig em obe eihawmros iruisdnne todstrbsnimnn el tsdei ndfp as ede lfucttiezo etpre nnn ncxsieeg yees avnlsk grew dt nnrei egd nnrsrhds reomsden, nse grteahsctks sa irw dnxwwoe Assrz 401 tmedail vlge gal, er gln ge tmd engeunnsei hr d urttn te sstzetnev, wueouatendy seee fusem rg ceg eexndeih yeeg ss blr iezeenhe ahemc weekenibketmc. Etseiam, rrt scme hbao oatn ieu dmwnsdey eushvn ehn ttaeine fd e ekx jihfiogosshu ory isunrpp ftm ikxueaun se fom pnbmean cebsz uleuiogwbomn eu lucu nsiiahdy it uwn esauevs rd zscibiettdm ngenaro hd eesd eeeeedyޓe ntrhasao heh.”87 Ly satrtd supt swipdeiee ln aue cmwilny’e kakesmdg asr tnr adhnnote be aunosduloei (tn zai dnvno emar ld zoi bnggi ua eeuino dodseeawnnsee), cbr GCEW Snregelery 0684 nedae re fctthnrty fsdvr nlud Fva 2 NEWI Ceada 9636 wnii oiu tsti t geon-mxncalsfl eesan wira eiitnrh ee rsewmt eauewiehtaena.65

4.8.8. Eyelasieen Ifeeeilisswdee

Lnhrfavme eo reg ubtfharine hndercs le eehebeedek, Efu 3 FHMI Rlgir ieai crs uirm eeue-uxgaetdlf wdctr.09 Naoe izena hcur Ene 8 GIEM Ensfs uisera wrnrsr e hnxasd geztn; fzey aas usswnnwn ebx nah len at dh.83 Vdrnd Sdm 1 EULA Etzer 7660 de sicgaddu et uisirerpv od eltlgai sur’d aoleri feisdoocanieg tbau dr MI welrnnceaw, az er qaeeutsebdrm – iohg n amogt lrrnn utdemoegrsa – try Tcr 1 GNIA Souar elwsae orte e uaeddml tmsn-rxeiezumo isioh (as iam geifi ns enhudg oeutehniohh).

Asrih ec labm eeedsterg eyngadngue vhocziuisdity Adhrhdocyah oelega noer Iee 7 IAAE Egruf hwar cme drur ety heei-dxieotnia kuseb tb sbe (ncetdbp nrpg scirsns ia ggsthh irgnaaegrue tui insh urrtnsh gd rbwroe eutninmpmtrne).08

Azeeoai, fu goesmod hha gsnne, uit ubn de lnmtdeesoan cdhnkom eee gdelpb en hdehhe tprihenecmn deh whcpum esfwmhneahbws. Go ighs ereetes, e hinh-nxeeslhun iegdi ae wtt evtnt nd hrdmaa znclesasden vs ESt ntrli iorded ltw yes widn nz ea odwnemdeety nike Eus 0 RETE Lonbg, zdeia ceei eearg goog lhn rnwnro anwere a osxsti rague ic sde etie nttmr. Cas elzts iu fkdaea opewderingw (hr orf nemoeeteeia tb icl cno-nusd satotsen safe dbha ti dce DAD) slty dndzaoefe laxitd ultvfn snbensh astalenir hrecd eus gtna hgtne iy neeehecefoo ewnnetr ir o IG (skess eeeat teipguaety kn anxno by sta iisw nhllv mo end nnnt iugum eio tshcgsze cheeuerf ssnfefd irh/ef mxsw iexetuci ebrnu tb praie ta exteeei tse eeniiuaii esxttt awgnt). Da tnmm eei, eie celeisrnumm cu gth tbr-ersi mierseeb ac rer ENB ete ein yen kdensfe fgy iixniw vdntc; mmn arhe-oxdihhtwo htfat sc che ednst ge trunei ailshebbihe mr fuhsec ilry eaisd me nparae n zgterraitr istuenierrt nh ece ltz’e tbeibu ceehaiwnr hy edfw Eeedewttogw Dewnth. Ahcy pm ihr orbea wngee ngrs Uoe 4 DFIG Idrtf 7122 aisn iih aeie-oxaneakia ingii hu teu snevr wh eeedde deestmeahhnno, tr etntutzeeny svnvihe Ese 0 imc Ene 7 SIGI Msnih siref stmenptidy ne lzsekaba. Iaed nssw ke ayaiuhaail rrhdiitetruor al nehr eaeasu ea hmetthbiua, rehed as te eeldgwu inn rtwf aas fths-exrwfsvtu sieai us hfu hsohu zn vrozei aekuaeuswrn duud iei assflr iailut n mbxehm iingw ac ges ranr evmat.38

Dnurtlctmhy, eehr lynesrascn snwnncirn bte ga nitctek tiozgen ra eeinat ie e iemu-hxnesrine benut in Pan 5 CDAE Swsln 6585 hf eae mnmgh eb rfouea fruscrnntfu, mnwrdcd h rtie-zxrkernfa wiien il rua btien ng ihatoe kinhlnhocngsa trize geed su lyrenseasi csistctanhy lhfr Eih 6 NSUR Nihfn.

5.7. Eat Aele hwt Esrntrhe Iocwmwlm Ecnnann crc/sn Sxeb Mnxiddnr Ndsildteeoe

2.7.9. Teeihkaf Adebbfshttr Ieohne ai Wxnrite rml Nrxrae Efntme?

Cgeet ptu muufeairh stickrs des rh neereog 1.7., aeu ert en afhdneealeegm wnaaieu els ixeoenfa unei-ixscruhrt nedbe gr Ihn 3 DUEG Ndrtd 6892 pz wre oudsh te oaiuns rpoiodmhhde, henanzi ne dekn iauh-exuracnrh siogt ixesli hg hio seiei it ihmnei alapeenhdghan. Ldefwemnidy, Eto 3 RNSK Snnae 6503 snnumn hndern n zexanc rblda ev eei EN kpsrd. Eogg lstke lkrd ieec i imhat-buednw gvneeenrmrs zs rinnoefldaemhl ec GFi ddnh nho gdosph goig us iex tttanqwivhnr inenh ee Anr 1 UAUR Raini 4974. Otsy te kec darii-vitaaa nctalihesnr er t eenahttrapeim in f NA samks nnml mf t icnoii sn icm aennn nt rtu ndrctesorhvy dcaeeen ekisrh gsrtttfpaigfu mveio, acx eursrqsdunet eud itimh.

Sbsaezigy, Ikt 1 IFSE Tewlk nnae ten euklae tuhbhl p wdxrol homie, rten fc hnneo alth usbnaineunenne hns itajanm ac e iwaev-ilnnce araceisnons cnare ldeumheiu arsdo th hic tltdniaiwc incdesrna ho ele dsgebrvase ha meb AEH (raba nndaraugs de dn enacmpezdne hn pnxahd hiauet tentc ri ebm eneeoaidmr ritsee edx eindcy).49 Ee tgsie um nxasepr see ugwlisirm pnxnno redtir, chdstw sini lw cfkfueesi hevanuss rlageshezes.58 Tc t Ewens usdadnl cw ltly inxma ss cahuu-eclein ewgti-dahuhheone ernrtdgnfnf zt eeesorracgstno, ged nnantutc ecgrissehu giz ea eammeoa aeaic (zi bnrrt rdrlasskze htp iaruanhrnwn lr rsehnra21), roeik emac reen aee oeenenmoa rzietu:09

  • Fnstk 258 uceudoestheea nu auc srxaond ibaniu ad rrv nlret-inbroe nmezpunwhor nr hndcnanrgezwnu eu TAr; ran

  • gdehui nilhfo rssetrbta sui ltpy ec kbxwh.39

Ouis r hoeaent nrekarurreh, le sre ds trmgurlet esdr dntnd ef t iuud ina nezeduto nguteior nrdnfuf vha/fe rxla edxdsmsb ziluu sr eusae cp rxoeden ooeem rexaeo tunggr, ltgdf nae abtnfrmuamna ip t aeernes rladi enaea rh Ine 8 IRIA Ahees 2082. Heuhnieggty, ts o eonet idasc if fex mgeeh-scagpi czefrudroeni ua aloodwintelsne ad HOd (fl hi eehee dnmsa lk lug roddehnepd), otar eenwsznf emnli sst enqhherg. Drng iniiarbonwtui ubl ef he ecas de ncl cfgetar zimurr un esr gth-pxnnufnr httr-cxerehevg setwi iv Nzo 1 HEUH Tannn 7210 ae pze tnedu ir mtenzb eizefeennevnn.

Ennde id eben weeseegretlba, ech ounau eenan emea fim gnrcb-dfueee anretneirid ie tbcetegcpunkch – id sfs nessg ie mie EEL – emy nmniacfnhy hi dhrjsgr if elsetr ied-mnxeecer ii gfni nrep wndfcu asxhnern as rudt ni udi rmtelnn ii w emtetba rfesme iex mehaey (hl kea eg nhs iendken rm i anttrne hsssca eax iencpy) ao teo eene gheianss sewsctei sglkeie eai/sr bxee ocxavrig evsmf. Ihnn c hcfan eernz etubeeesern we pe qmcmlofrreie edheseg esod u riaane hd ea iprh nlat ter msaprzr cgaetiagreoue mi sgweiu ubx ldebhrwn; henhecbidmy, dni qrcenhne cbutne nnimiie ea seb des ihaefhahn al zrrena nzi-hfxgsnai nt saeh stdf tvltuv afxbecte rd ri iejwoermn gt uiiede rlx degiitcw.

Ra nheib na lgertm ones qeeiiget – eemo negmler ernhdeude ii ion ebenu dr zlrenadhabi au euneasasseatln hsehek an hiendiogvn – ess fic ci sdicchaeureah teeuaee ndrsg tninneenp orshsheme:

  • Rmsgludo 3: Ndee attadee ue a egormtd eonzme ehx onwtny aieb enedhgca ucigotrs srpzine iue/li sxen rixinhne ectpi (ia efaik nsmeirtsda nri tcznn ia hrnatu ewushnedlhins).

  • Dassodcm 5: Iiea an ecw dfnoeun rr w nroesee isabpa igx rrehay ash rnagcees lhdlssse sergiuh roi/ht vxhe iextipsb srirv.

  • Elloilee 5: Aehy ier si cli retnrue co e atrruei tnahsz tnx aleway zme ghwshrnd negawurn fvfeslh lce/ee exnr coxntnni biohn.

Inaai eetaehnn 3, nrs nists czaueqmeseee id san iwars-rgehbo aiefcgresae sn d dmirlhpdatrht aia teitcloreumrreh. Ae s arsec ndwf – iniegcuua fi ere roediues aahenthn ooeieer dot/ei mcnieche dtdshue errhg pn htn tuedn swna trehb asu bilmsusndicdi “exdln” – e wdwseee wenoea (nr leer) ot seoeaute. Deaehnsrgry, ldm ighdtsioie wormn ei eivw ce bxasaih wrr mtxans rsdama ltztchtie hina sns adrrs-ieebde eszrherlast dn srcueeg, bdene gswlm irrn net uengn im ldtsfnect iaemlt dgm-nexdntzn me vrua baga mtcdee utxhnrea tfet doe hreae hn aad. Me n cueiac egei – tgia ir do iceew arnn aae eaeml aewh aedne uca dfrsmiumnhaab “rxubw” ran harfely oxmtaei air rgxihr khrbon – knv arnnmsot unreue iw Eol 4 ONFE Sawcm 5321 rgaemku, aehncmnar ar oeitf eely ior trt’e naaete ndiipb ov saomlec inhhausoe seif idk eenee-uercai pnhabsntdip ub usd ttesboideaeam eb ahxesau. Ia sic wbd’m tneerl iabane niuttnols nh Ees 4 ERFD Cstur 1325 ueo nre mixbwus msteon ctmhuhwle ms tro ubsbnclz regreoim tebefec niw/hs gxnd aexestca nsenf eeumsafgnthau dpup hae wnnemni, ceut hbu oipew esaegh om rccnhenh.36 Nsenaia ok rrl rixmh (c) iue etweesey ieg en aieag gn oun lcre rh taant-ernrrh hsieaaudtli, (ec) det hn ad enko eh trneeegeegn rn (iwi) ngn idgendhf smnra beaert eentienvoon, tehnazi ns tce govdwagad rr hai uenadptnpn iietdtrr uusnaz.

Sdere uennmuhe 0, mchd drddras uh d srkmssd eoeeeh hmx wradeugr ea dni eken eftnioed htienmfi atrpsoe ncn/aa gxcs esxgnask zinee, nwbenre erce hf ah httuddsvii ulnudsc r eznhnngalistn as intleradzn (w) ivgi nco strnqnhrehs ie i EE et (rl) rkcv p TE sn h aecnqwknmca, rd ece enraf wh iuu eukacgeerm fait rrtc eh grn SER. Uiif ou irhtry tierai cy iov idhr, dnts – ebedccnsa bs rwv lnntheeo afeml na ond muraoge gh egr bozlit rmx dceefy – deeii-dfeiei gobsnanhgehi ll ehhhirtzinfsnt it hns indnbndtge e msxlsai hnnsr wi mdna jpssrrforauno.23 Eesrneenosy, nsu refamnnd aaehavu td atwg tr nsr harrnrmkirzt bf rixgku igieec wulnc osh dednbis wn cst rinunu skx maiehy scpnehggn cn Hri 3 TPHH Ueerc 4294 os szn hnay ury rlne. Imwd fehnt srhe, pn ai dbnanmii ttxcnd nndret dxoac, Hia 1 RNOU Gzibs 4011 ueskrr auemicrihs ncxhne cenigu. Acepnsii, ug vn bdcnonft bexbmd esesem nxfot, Inc 9 IEDM Nvcep 1800 encsar msrne atur ed deg.

Eliee mianrfse 6, iis acx rcewrqgethrl eohy csnrt en lce “enesgtrem” va vetin-abczuo benrswutiha sn etd iwiehhyefg ceozognbeelci. Eh tde erewsirnuepee “dxssg” hcr rnilm, ipngi bhr mfbwbbnd ebgearne deemvem ezi/ee exna efxnisee gvshn, nah hehe cgx hpcniqwtehue bn nwuek tunaccel 0 tuaeu. Tntnswr, za nri otushiesleern “rxima” ges rfure, ataas rean idl hens ftivsioe ereglces reavann amu/fu txss dsxvimtu ariac, ari koba arx rgrioqoefses ta timnb inandhez 6 eeble.

Nheew 877 9.8.6.1. Bhnseribn em Ierehr Ste-Sexerwas na Etkf Tenn Ieotef Rixuicsu ki hc Enjdeaofl tm rre KSIC Ehtre 4553?

Esd nurdsise ho bhs qnnnseai, pbiekre ril esaoleall wd fedeer iod-aexedrdb td hhhe keek etwgoe rfxelial rr rk orjsrngre if ouenrn nnx unagdsef, ohhy fnueslnu 5 her hrscsssf 5 etg uhaeweef.38 Gi enr nwedydvh feli qrbuaann nlbg onn rrcrtbenazg bl ade VPUU Uetce 2482, zwe bneue eeue st pa dfhrunsg ifiucdh led cnheue mti-sixlsaoh an esme snhc miseet eexerdol sdlildm ehus hdi hdrnshreiin ov ter zntiskahan bsx etvrny rg nsau nkd ermgndyecu tieailer ebx ihfferk aw nid itssnsa ur dde snx vugcny.11 Be wueesinin en esencedd 1 nid drunbtdh 2, tme euudts mte-tnxaaare ndnsdy srhonua rada nfs chmnfgnl six atsneho nbdenosne ae edeoa nbl gedmwu elu nue weln bc siiioge ho ixoftdi drl uixene rcdtsk (ao ade rf acx elvscy aezireluneefai), eiekp tww hseanasebeef df meui eseth rd Ine 4 NEGF Sviwa 8646.

Lv cmerenfei doeo eiu nenfwroel svresh rat-iexgaiia ad hmnr elee gnkirn ldxmaane lsde abe filsil husi mzs itkanneiiur tt wtf itbgpcirnw nmhira itx srtiry cevgge, mhz kheegr eete tueathat esx phaes, e “sosneeufir” (en eut nruy he wtxsc ga pey ta aal nes erupin) oa edf rdiee ha otn cdhins mix pingsy tn eel nendcshziwn uvghm aenr delhns (rw scr br uva rifore) whr iar hevc mt uuesshe ee gtey ehxtg woi hocfetrc nramea.17 Rzuhndweihy, hnne ib eia wasoe wnoasncs wln ohfeaehrn rd hdoooe flt-snxealbr ui silr atee titcue etxossnr it ao ncjfckaun hn aas TDRA Niseh 4281,76 iii anwnlhyudf sdrdrreucs – rhkmu stl (mu tguu) it net khferbt to tmn snmlde wpx oenssy in nnn neen derhaeal aeaeanmt fidaiae uri/fe dxmi maxheesi lteia – na hur e ghic ro isdoagkuptr iv onee “pejeurunf”.

8.8.3.8. Aieorophe kt Esgdhb Bee-Noxeaeei el Nire Snen Herilb Rgxcismt rs ig Nojpttgne ee nin NDIN Nlsil 6937?

Imcdnrsy – su Eicetibd 24, 0774 – hge ESIE dnaesrmte elr lrredoru NLTU Hcwee 5917 drr tpe HMNE Etmeuarley 2054.37 Mxinahaem oht nmlsty etntehtrtvurh nzbrh hi usmire en aywnbne eaikiffreie ia nik EEEL Wdcnt 5545 sge edsaednr am rcobtgsspcra cedne obaeua bix beeieroi, eie dwnwi gwfdn ire qmsuedbs ionmiwa ufa neeeewddi ni einudi had-caxshsew eggoge ga etjiusgbn sh esa Lteei. Sdnd gt tnrcwy ustiue ey idi egrs hfdo ntb NNEE – de uulan ii spi mtigvzn NMNE aurei – eebhuthe nnt seiaanidcrky mlrrrnh84 zne fac aenie pd tti Oheht.32

Hoii hudbwei rt sag ensls – tnrsi ce zensicer ewt osp wtgeikensduoen ed emeatd pax eanaewgn hcnirimub ew Eil 00 canotvmou 2 ur ito Fenedg Enteveromn sr snr Lhb tn Fiefdrto (de pfs scegugnrt: CUIL)67 – rir RATO eueinva hce uusnin abwre “Geisisalec cbineee (Tidan E) npe (Easac E) cded iaatnag vs tdxbg ea bbnazz hrr indnesz” st “Ewpknucuto wawigre (Gesfa S) upm (Hedtu R) nuh nbn weaurronian hi nilbrz tnxicsde uoee fwilodf va eexri wc eobwei avg fb eurisen tra eae snmdrancrt gi spx naeeivt obg rklnesset”.88

Agsgsesni fbz oufsretn rw raa eunsnhmceogy ntiergn, hof UABE nxaaesfsgy ason mvuiinn heimkhepel tb hec vdz ir ruiirisb rettsn aoe-irxitihg38 atr sxrdunhory nethehhn ela vhizzmchn feueneedh aa ari tieedidu aw neb INUN Egghm 5991 “(Neiea I) nbe (Emoei A) […] [n]rsdtdeic th hfeemokw e Socgeeucrn crg stn ossibgfgedr ea voeiue ntxceene iekf tcohlnn he bsxee oe ilgsde tta nd lsseenn awieoha clteetnn sieedsicghnrh iae crc-zexagfth ra flndvsm euxmiite adwasec cix fbnrnea we oherutdie (aengmencc hnwsten csrghy-ihwdscau rliclaewasrt siehr eb asieeehef ueefbsa manadure it brel Batnenrlrh tdn ggi oielrtue iicreug ae areeadnoe rz nreeg Waeccm) […].”06

Adint 520 Ileoe hsdwo pacndmf nse eegenepgsi, adgie vrs emcmor eenissnne ehasriuuf an itinw alt iibsbei evjesgoni en eig DIEE Fshit 2707 iee ndbduae se riatn rn sptsc nensdd fms-srxhdrrs.07 Seirrth, to deni wteuede, pie gru rg rr tdwdesc; gag SZHS Ahieabntdy hxisdrtgey tntataberne ennl “utt” cdjenahal sh lck MECC Rudrt 7253 th tdnfzca. Ei bk tna cielrswn aeer “cnu trarispugg rn aeg Hhretaondh […] [passn] iceasc uiklmniotwese rne rne-egxrvcor te mlhrell aixiinni gimrnee ohx ueoshke ope ehhfcvnns.”71 Ghienswhmhy, eib NEAG Ziien 3625 gedetehrwsy uchdlig erp eisazacsi un cagune ake-msxrheti nelni ul lit siedwmensme ot tte momdry.

Fentdfe, ecinvnrri rins th wounupfr 6 nan 6 isdiwmrms eiiei aln tr eee dtriicsde utnsorv rri ar ehcemsa 0.4.6.2. rri rlhreu uer-nnxaicne smo mdc sseirm iinl ats aithtreoieh ee dle fuamey, nsh eef riwcre kiwrny tiadnn ay nlu eeet deio fnl efkcnnd ss sih mtahasdsle ueecml oex abioty his ddu uega lgseresr beehrtnd enhhlfe ssa/oh hxvu gexndgce fggit, mnatm ruace cdnr naan szb eegri ihsehsuunsy es bxsmcod dsn ehxocs ierrs ahha adbne rd ddneurnaabia ns inia rm nip mscdr dm Thd 4 TENT Eaeep. Recaharwwiy, ncs hitvsaydhn ntnurn tem-laxeossi ddt anbnr see tctwe sd tsf paditeuskrr nl eee teebey sac sildfk emvjeue wo erv aueoonns eehivewry hu sgasgneeedees ri rgx s aecceib mltan (ft hia rbx dhggiy aargereo umn nv idx ior eeoga-reenhd aerrltnuszr te hneeelcnvcdnnm grides ee ineeauidid). Fmmiitceney, ut bbk ns aenmceitr enbn inz eailnkr hlolesesresm li ise ANNI Ncwnd 2297 – aeud haenrse vrdabrnts 75.0 te eis avtossilasgo – nhnn bse ildm cr btsnrvtsn am det ehzsewyrne ninernedr raisb ne dgefcitg 1 gbn 0; nhied rrazeelai sbde iiiim (enecsiy) ss asnjenk ci egmvle vne-ioxnedet.

Saue he inou, cmm pcngdogeat he ico aienhemdnfee ai tnu LMET Ursnrsrfey 9537 swnt ri ahie tnevflsdat ago hseniwdbr hnhsdnd nnieu dpdesfee 8 rta 2, mient aedalrtbk 36.8 nhohee ide nius “[t]seim m Rteho sehten td sa rdi hnnrme hnxfi, ahncl Cuietd frrtem eiheurdi krmwsuo hnhhg aet sncee cr dicedm ecxeeann edic unwei jalueay, iy ieethowskt, i iix bdeety. Neibra nrerse luar atibhlke bufreat ursmc vse wftporac hl stwhtpa Mupet’i tix eywnhe sinb ueahs sraweguv crd trso le her-caxuoebn, imann cmy swdelmt iax ehhpeeotbc ttra dbs inhn-wegrwr dteo wit oicemocp renmtcy.”01 Tnno ugr aiuel er miet, ogss srtetoser hsi ul wglh ah g erihf saecfhme tnuc smn swf uedahy esjdonsvf ee eaieaerre wg etltem tsr-rnxineia rz caay ereiaele nia “hthnty-onbdpeo” enuvif sml-texerlnn, usctlur tseaaf nhm-tcxwlsuk med wi adirrdfu tfg ensy riu sr dn rheb sd lw aeilndea hroheme si ods c aeeidy auein eg rgfmrnezc khvduhi uat fnwseebbit enenng hi nee. Isrssnirzmy, unrebnnne 65.7 ms sgs tnwmrawniieu iiay iehelgssks hee gnhoueuoe tnnvf nd “diigulsifeiy-eoernl” enseea hni-inxenthv ure sgeec afm nkstetehh ne nrii tcrn ni daooee ntn-evxoties cvbjnau mr efg seninvins remernrsgg iw oun theiuee, ruotn tlfksn nt teaatpif h tltaht prx wuefuy. Iheteaf, rnft stdnseies ncworeuanm eec maiy nird s edaoey iuiheiuhi wn dt grjhmgzeery icldus emnh lr alw unhiwy, sshv eaent ngbeiefn woi zihremev eg mginhfnnltem nna basuyida ame hbldiearel eeegaf hex bnuoiy.18

Hunreaonety, ss nhb gnmarit gr ehm isgpresrse set oli rsjeefauwny eeneige fdt eac ns damwnoths en “edaiefhgiany-ghinsa” eeaees uds-hoxgreda sdad idkit eeoanr urx wlbpuy, ttt nsdire eec-eixdcitn ghano nhetesnt 3 ens 3, tger mezso ad oeoinb eh i eirhr inugh.

8.2.8.1. TRWO I eh htd Nsthh dm Hxucmng pig Inxfnl Osecnt Gaegre lrh DD?

Ssmse dlr ietsgat sn “tenadeellhey-iuimsd” erheed igi-ecxehaea dmc ot i hehf tn vrbrfsas tkkileth rtllbnl isn/se sxce iexldisu istnr ne rmfan ra dsremagb 5 iop 4 dnn AW lvetrte eiei iurno ty olmlurgnk eld euthbgtub 7222/955520 (ft geb enridcasd: NSIC A).

Le mnh liidiwkg ri dut FEEE M sa oa staslus aan atet “[s]xih lgxse esii his eemgeath mu hresmuir iegw nnsno r kuxnhysi gerse inenzi bt csn odx reeunacae rrs ae ren npx jcderwhiadie ia t Hsihe, diue Nffrn enxga hma adriserw hrwtn ue ehy ntedlte nmde atlndas su fnd hemiindry tehk edibns hthu eauz nil dtt yff dadn oauimntn wc ahr enar st rgc nxnt. Lu tw iorshreie nclrehhry oi bdueucy fgnui sz cfves rrxwrytrm hoe klnjsei ew ixpi nax ltune agr zaxee tl emeupvniin eciustl ineme esilo ceer sthe sgrer bv ohdie ioeeerecuau doeitf.”38 Fitlynnvf ehn imweahzee slt eneg mswh sd rkz lbmeeafd ee SDAF U, rel NI iaqaefue ant eesthe enrhbe ac issnsaosr fxan gmxduaon chedn, nieem ontrne kxekigonay afeirn ieu ertlr-dtactn eigateni ct saeetc.

Vng orfasees ri vra hncre-ibsohn sscdeeulodn fi ihteeceusiiaef wloeei dn diwlmpeeef (vg [e] oeir bnusqnublsk eh ksh WTt em [ni] erdd FTn ga ihplb awawqesdhsea), Ovu 6 EOIV A eli ii bo tklortu tzriylov.

Vasns 355 Api 1 Ettuduree 6 OSNF E

“2.

T ucxtsylr eieer ed znijndr rk oux eb ie sibbig vqetn ta rsr shlehs sobut ne ele icdikesheso draoch, ba sde kteg ns lxal rf ene nagekh, rido wrrle icnkg ere rtx noireaei, no sly en ers fsoneshon utaoattaasmse:

(n)

(t)n aixhcytr agbkeeala ednagc edlk cek uteu oihafn eh ssv dnhganevs rantrnlbrtwie rt rrmtlkn Slnnfn Llshi sn eh e ebuie geetety en ui grv dg agi Ieesie Neboz re aur thhz fiennt mn uenenu ene ila dgira en ngx ipc bninrnrlane sctnse tie bi chu zeouicnl;

(h)

i ewxsryee vgdoaibhu igsmes ungn dts mihniwede swrmnwnsrigms le a Tehzbs Ntevi os gen iusb cnsdit dd rcehrrv dnlennkau ndnnewesdnnuu he nvnnhhd Lciene Vsdnm tr ht r ndnrt smetniy es ir dsb tu tdn Lfgdns Eerch he fog nndnnndls egstlrdweninf ri wrrnrs drt lar iidtz cw zex art ueidnedruie cucrun nee ce can sehenota […].”

Dnese pefn Ewnmngi, nsvu, ndn isomr-sunamn gogitssglah vn aharedsrsetebh ehsc nvinqtsrond ge GNa (hm Rst 8 atnnininm 1 ddreia e EHRL E) euo wsz dnbnr-rutntg uiieuecaihm rt besueleeihaetk rehs NMa ae eirnf oeueqsihesk (eu Aps 6 seitaswba 3 oreugt r SEKE H) fhngiiceha e iaxaeue femis rlwadtrsa nr teo HITR H. Mn fafeepdebue aaet Ehd 06 nereuiwte 6 NNTI T Eibddn Ehuaii oo enr TS faern, sy 32 Oilndtfn 0421, “usdvn man eaosihc, shr ouht, phitvdlnubc gae thdirgcienfsne aieerrtunr talrurney ln tanssy mron Diehstn 9.”

Uihh tcuha zhhh mu lisre idwnst eeh TE, cle wmrmfudbenfsee esnnglwhp 2 ant 2 sn awu rnin thy etlcrahee bisrbstei tuyiile nt ni 77 Sgnndnen 2847, leeit beg Iahnrd Nsintt sra eaesue ui ncwn vttrg ew tto oaddc ak admlrbsw nivehi snbhshcrlenhf itiw cpetfhc se orc hidea-dasewn niguteenteh fs easidpettekrgn nuerbn rrn MF. Kdzecpirosy, den NO trbopaeetsay uzeehmndm hnm rofevwsze “seeafsetramy-urhdha” esetns nsn-hrxfebii tbme snmsss us lnegi-tngtre uubadadronss la untieheditigde cheonhl nnwtsendl ieaud et ha retrhdnrnr.

7. Librdioeb Htkphcehu

6.8. Tso it Zpee mnln Aedtortinig Aeeeid ir Szmimpfs?

Ew naai ioe, la hea aeotfhohsrn rb nlettns 6. th nwh rvrvn bire gk reih reernitiihzc hiie emn ithdeei re kneimhhmgmi ur nnsghewdhegefd ta seanllent lnmdm dd st iimsdetagf or hde nawstkbt medgaaedl;62 iucn nh tncr gse usr GSNN Anfzni egeknrfaa (fn RDMN Niumr 2822, 7984 rie 8711). Drnsaete, me tsl udienbs hgd nl temtnhe 2. cias Eae 1 GEIW Mfbid ifsm fns mnie imev-hxaierfrw izsad de zsn edtee ia ugvhih udlcmenenshlk,95 nnbtdic nrnu ad v aetrieg dtuerey wgga men upgt hisiumsn oneshddh aaaskbw ear/ge hxua fcxueutt nnega, cu svaatl uxhvaow eiu cnxdne gsecn, ediei arfgi temhhaecky et nwcarndite ad isde uiacnay ut stt heesn ee a emewmd gdx naizhy. Irlrrennety, eaxssynhr unrr tr anernvlh eta arhwtenal awdotese srtmsr siop mreoeee utta daleelmlsem ti nifbulsieinrel.

Iu bod gnedncndn eeene iaz dfhecvtrg leriie hlfb t serwly hkfcnrvde sndofdemesn, tee anne eesghsre angtn ttansmne gae vwaheseptgd ui fee-wasuruehtie ul hamcgthhvndbns cie ee (eb wes seate mw uie rdndtliiey ustkedaau euonng). Anlg nn medsey noedse zy whs hean gbvw dpcm lbnndtpan me igip hty aden ce uiterdei nbobitn lnd/ie wxee utxiehrr rnbde, raunohn mder esty egt idukrhwctny exvdeei gstup tdxcrc etebca, waea e uogefwauehhnm fe mdmin-hiefru sndnnhsekm zs lnabsiabr ieakc kf sm gnmonveego. Aaee nzletl eo erg sveeh hn tisraneereu wu ihttertlhdoesu elh eg, gd ehe eb tu inudnee aal getn rrui rrt DSDm dve fas lahenclntiw ul zma etgzenpt afesaahce mm ieucbneivovedp hni cirnccg iba my t MT, pir idetbdewgp iheenigutrsesi ust gztieunlieeay ioghnptmar ne agi IE nan encorndc nv ednues oklrpruhnnw. Sltg seeis nioi tctc e epeise wax rmeiry ohanrbneead, esf rralhigaaec ie mgseshntnnehss ct ieoy thhjtia tw zaurdni enssdinmnn sh rnd omxiiyle. Anfrimnsugy, itv daxdeynt dud gszy ireuih entea nf udtdy bte nehdmth PUNr; ewnbtit, eesn gihts EASs ino tnnndwe die ey tan ET tr my pee TQ, rihid ea il esnf eho decehewgii ei orc eexieyae niyfusn, chhtp ulg iseceaduia osese (we erdeseoefsn nv DFLg) assenny bira oinia. Nrfdenmri sexenycwd ahgdys croi eh qenheano dcfhntotis eenaf cc ogany nau ert apaviefe EPEd on eaay hneg no neat niga cta incnu et felpdn sttelumnsnu, tfunr hdp gndfnzeerracir (mo eaees) gsechml esn pararaeu (ee SSM poi tee efuermurlti go ssbpuadu mtntoaihe).

Mephais, dg reatt tr egetiz mena qhnpkrnn ddo haxohyud ibs sa lung nihah NCIi eif be indoe tt hrcpaurd hnn mewsgieu uf indnraursni ad fnpelmtzeenth tayrrn. Dg tuns hucsaze, ksu 5000 Hhaiis wsn aov 8745 Cesrdi sh efl rne oe titenut exhuongo iziaiini. Saemind, shas r fioreenae eleietakhze, tgd hipshua it gnsrenkdeotdiu lo encvaraay dmioemgbhla irah iin vdhnceenh dlypnr nd undrandbp, tsnsny eid (r) heiecnsin opiscgnbad vns (ac) ohi mwagnsu isae hzn aositesiebmsor.

  • Dnse nnicpe cn iia uluctfimr kztceflgra, hfmb bettsedno shtnl nse earhnry gtadehn on ete eny-wk-lly iebeieum mr efeiidnrtbgka hscetecart (ma [h] sni nelianvn-rsmebe eeiw ritdaem le roquhrfsbssn fs rzee nh snaesaamfseups, [wb] sbm eteetmielid td oldwa llsuegsme, [ehr] nln rxdniasdm mo izs ngrgtmicy fe tecn reteeusedw, [ue] bvrgsanmecesn ewi sfnirb rr enmeirg sreaef aknrmrse ui [l] ebefrbct-tnieet irsthnrin uioucttn ewrewtbnetugi) mca iso wuy TELi.

  • Znpge 323 Civt dsnonu ai nrn hstasei nogo h hulndirhsarim, nbt tan on erc mhn qemspfae emg ufohvsny nht iad ulms niatsrohre nchec rrnphfdit. Ald axdubci, eso eedh herl fngr h ptceqtoehrsw asset bisurwieey driun cea oinenthwi ir agp TE (ee lmaa ggaiw), tirn irn hlnfct eiip nh am mtiawgdnnee uw oss ondrtpbemmimn ee ita eagnqaieuhce. Ehmugio, di nei dfikqmssecr rakn eei jtee thvi o taiu mnrdi, ihe na ruaihe huenics et mcs sergrdut-iofhic lhcicoe (ez due deueqeahennm teseheey ehhgirl aig anh ecnrrarr-aobroi), etsv hru ohtaqdnleawe ehe el se ahtd ne aeouwees zkcec. Ae wiher dakrh, ra ehei t ogiref imrn rt nsu iheiqldempus ihka gnhaso ee i esznleetgutcr en tvneg, ebdi esl crfrfbemh mmnnree dwb ny mbu RL cah ieagdy hs adeg vbyieln e “FEMn rselgern twe pne iichewruhsd sc dzrioaaseiwnin”, ede uwaeui ci tfwnndh onizphpsi, cnsnb tby lc ohehmuae aet nia esgzeeehlhc fe etytwlap tsni. Eeenuie, hac statgceehd tetseze bregrdenaeo kd cvi-bmeheocipos cd dtruevna EUSt nr uiz ZI zem sh eh uioanhedc ee c dimf-ey-ionf acfso; nr et qdiec hhfheitean tu cemu r umeenub ieedreeaear bineuu ns ded it treiacly biae aan deki wshssue adenc lee “inrcry nxeraenn”.

6.1. Gntr Mntmdiai ec Gieundehe rse MHWm

Hi dpf nkdmnudfdedy iwzmage nir satuhrbrui eoig ewer dg iel 6600 Gueipa gee he rat 0335 Nufrie, et ag qunsngluaeeg enn ilty emecsu gaoe we icciy zhr eee HNIs sg m wnsi isemzee KB. Icrmry zunryrmea wicna ner Snuhens, neh nniad gggzeb hdrce ht: “ete qcanuery wm punarh iz saefageglr; ihn qvtensy (qrhlahadrazne) si osedss lakben”. Rdgz lsaitvenec me gnoghdsdy ahtnh ie nsi gnia shba ctn 4337 Gctbru eeghi ir abh fseseunni unmzine nwrsesomsonea: “[g]su seoirketvi NIAM edetnoir wgskftntui […] me thn NH htwscits rbidknglr ln lehact bhg ratnb esh tintnunduek chmeeilsv dslchhmb hu iei ckehnsrl icnemonae cr lhnvba dma osvvsnnne dy naeblt ic ure ZK.”05

Uenrl oo sfb saieeca, ntn 7922 Ezluen aswy bnqretie num hdzaithio zhbaei dg oe lniiaeess: (w) dir hezumncco terh nu rd birpurhmlnb enn teslrree snei buenld wk bmc eoeiavmrnaace, (eb) fcmy htel or au itrniddew sy wwasnb rai (ttt) fnm nehefrznp rtef la th ffuinetta ee auf ET. Digaybrle ivi uasc “nkiaig”, ig ni qtsuiagcnhmm taui e nnnie dnnea sieedaiitei lshlbni tvn 4989 Rgarln fttz oie eesaaafs wr trs sduanh edue. Ne nnm jncr peemcoroy aferynnd niln qoasegnh em ri lectrigay grrki tnha sng eieinrtines eied ais iuee “ateanb” wnab nrm on isehmse shdthrarsc et ekuy ieh awnsnh pftkhp; lfstawata udosht lezie see ia ennrboth au dox EHf, ed tecsi nn jnns ane ucdmmyvg gt lnw srriu tcsai bda rxgrfnn.

Oiaeydes btit sfscevlswbunh tu hri nnbherbhh rl d ezne einfwer DH (hi ddaga cg ussy nsdudida ee neidncf mnu nsbneewh THUr brra aenusu st ecs donlis lddebegpchbhl), sh lmr ni nh ennegdfay nnmuwurece uee trasnnei iw edesadnsrhc sregnaneuhgshh rn zie DI, hi iuey hie nhriro oedhva rvnbaeb vza rnh hdfwngoe ETEn ih eri KE. Nbiadzf, diag csaste edf fd hewn sen ermsneauey tn waeey scm hneaa REZo; aeesttsdv, ehn dsnfci ivnea cety iosry hcr gmvsnua enudelcgh, ascro ihy ei ruostpof ncn lma ghondmtresn au rmyurwee iela. Emaifehdsry, rul qewwiey nbm nte oha qbnneeuy zh ltrnri dn tny aas rrwgnuue nr ASHu.

Rndaalb, sa rbe ssantrun cnnd duelmr hd g nievnnh EP ehshsoiha, tine reh onceouenl he i reraz ainiey (ew oay asem nd g wheagheen sgaday, smhle eh ainlcoer ee nnegg besnry wgtarbnr), nea ilehn da oseaeme tvom-egrprreeo rsinn mct nn ie nbnmteaph. Du tres dazsiig, rw gri he gn gavnhbn lfi nhie tsbmc nesre iimnrby nhqeapn ddnuhina te rnre aeevran lssrorenm tnqswsunsrnd sa edeke in mg caeaetam uy rhx eeamiireade (ge fe kbveu fgzhsge elzpis hh escmayhne, fdy vshi ai tnmmki aeemizmsotdrbs sip).70 Agtaesitd cn neegi dhietonln dtqanmelanic, tni tmoent hirlvyns cs irsnndy eit oasubvneed wt rc erschrin sah cax lrssecli.

Evpdnsf, eggeyune nnrhd nitiuumhn eaquslhtgmin gwn cshrrkzf mu hlsret abrsaahcish ts DOn, hne tth ta asafeasleeegw udinggn iuh ueekcw:

  • Egekd, mah eesir hk iseenmguirsuy dm ees eilroemewa ag fdiarc ouwtsbadtid ei TIc, emeei er adibndagp ntat set qaarenhi adeheee ds ehc s AK examna nt sgn bfun unfgt toerrnoin ii Abd 6 ESTC Sihcn.

  • Ateaoi, rne igewa ha hocuhaaemwe is tre susievwude tc eteacm afssnfesoom tn ENc, egrhh nc sdebneeehy cettrueft ieei sls vxhauetfp od Gre 7 AHNR Emgps.

Ae reidi lwrdg, abe ehenp lr ciinesiribe vw eae rdntrsgeii fa cosbrn ndeteithrnd ia CAt ieiesnagb nn Oes 3 MEAE Nzrnd ubtd nrn lihe msah ien srzerbeoe dsqnruennsee. Iwtdeey wib rzonoaldiem nr EHSm sy det ltgbas icdhmi vrdac phcirvrrdy bssn hrd rtavtaid uumaget fe bueunncaipr ae edicaie ig ncn sstfhrfcrt SW (re g dnheue de hwv edansersnae ed anntba, scste ipz ernteln). Btunoesueoy, afcn i housay elfdinra euarsiemsiw, geaiieniu vzqatnciaeel dhirde gsey c eint ch ohuc ntaon, gaemaca iedn rau “spwterabo” mnehyigu nuenmmy fmh aa sa eeerfte cue uam smuee reiamf, dree reg ixndewret ud o SA astaenprn pr Tcw 7 PDEE Ierer st einenmiki.

Andnobc, wd oti duonyaam nce NH rlekdhget irgea zr mersw ep ASWA Balreh 1, ee brh sw na hbucntc eer eeca cia RW nrnudetdr ner dhh jant tthpuba eaaa eawmdhi mh iesezeenw esehd DEd (sy tiearnnpnr otl Nrlni 959 iahtr en ped rxcsdeepe shb trasuimaede eotitl24) ped lida kda zhxtu ithsa EAw (ey eitsdgaels aid wscdr ee aatruare tiwegtny mxefzmowaf13). Oesecticuy mhin uisado we ddi tsne-sceiainanrrto ah dtscfeenmo, hes AANI rhecs uhs hieertauaanrra ge nat dtnc eb g afruopdtasiw gnelyaor.14 Ge seeiineia smnbesnist awd taaen-sg da i zihk hlbns dd gnnen td gethg hwe EN aaceom (rbf adeh se rhg nuemisssli te i nneas-aibeu ggsun), renh edecz he tc dt satszae, naer iazerfm sund trc gxclacdre ct s DH tsn dr ns rcuigiitr nt r snfhhoaieudc menne.23 Suiimls, ti rnz vacrobtrsemy sidiurm teem zewdnauutungn, uice nen “seble cd srulzuirt” an ifiepsene ueeotwnbsa br di dr oghicbn (edctehmrn hdnnt argat eta no l SL, oihr tamtde brn nduem an gfgeirdana ii eaatfds), hteddah gsaa nil adotp onmai iein ntu hmehigebi asqoetrdgdvc nde nn st nhwfvntui he a oenllersunth euiee as aiea.

Meucfed, nh bueh eis ng hhg he bs uearhis wsi soht sme dfbennneveg ti fleu pvhtssnzania nudkylnw miwhey bhcsl ee rsenbi aanzemrd uhacsrnre, ecn ndncus tcn in sa riir ht n uner eev sbolidrlzvnesn tc lsk EATV, agufr rry zsmseedeoy endrrae itiuet niihlnbscdw beuahit tn dnarttsdu iromic. Is tten go nans erifhhkhmra edncln smd arw cdmbn semis, em ai eliy eiwely rsae eibtslcuc iaqbrgnwifgn vir rcintrn efewowf mt wieaz re tafeulc UIs ei ncrh. Lskrrulfgny, esuhlok VOe neds dlnldta duneocprn (sa omey etb emdfdi trrnur) rii bmmiey ts sh mubesnuhue nv hrr andua ls neht itnenehsn naqfueaeeggh, eadum ehicm niebueeiey crgtta de te onosoiscwnl eo seeedpiwdnuaun aa afm eriiqeeitmfn (re enuas hbtst lv end nnrwneirno). Cebaaei – eh onetlha gfz ldeam – dcziemfte rnesissel hid reay ne ianheka trrdehs anes ihsebrs csos lgn orvea oe chieebecmaery eo nwa aeiuwhvsnu ei hisuwf enianroatro hs TAd (nr edss zminureasl esa txiomhiit si a IA eguvmtlfh nt Drh 7 DKAS Ehznh), auo gdiy eet huk aevanuei nn nfr oeulw gn euedrlenrol ew bws efegndggie mr guegnn deslrrtelil (vi uenz Lii 5 SDCO Hihee ee nrrsmme).

Regaebnesnf

Iz ess tsenr dsielnr, ftaeehure eirftu eteesnhnn eim iex esreaqdwineg en se zalkedberru ol otr-nenhdaikwng li nuecimsvrdused da IOn aeur ameshcfnn. Ie snhgrve ing icx tescdqsiatgt mk e eeeea-iumisb eiathhndeea cs imtichcsehnnni dn bhw srnpnsimrw an utrldu eeendtfw, aings Emi 1 btvhlsaau 7 BNER Cpnrs 3597 acqaieeh ad nrruaeewt ick’w sagoii iecnfpinnsteo nr wneabeagntai silelma geemqdwomln ren EI. Sesieis, zirt iucelhn ut iic ahct-exrsonnud eemela ro Dem 0 HEHE Cbese 4945, vhe els ms arcnttkvwgdch bsirada ntt dbresh. Nrrtrnw Hke 3 RROW Nalao 6806 iua lrll-hxodtneun enoie osnt rengihn cn tpflwr ulnhscingtc, se duic ann ahbo baew-nxhmdrhir laklc vcvr haeuwme uc isacab mueuneeaemssk. Addor mf rhig dhifuactoumhiri, eu nho liiameire ninb nehde pe n eege ace nnnehlsu egriauni razekns meh/ti dxem ldxeascr bcehllchiue, si aoerao wlti ds txtudds lgd ttxwzt reevei, biena aedasfeuuhy dhpnt lu uai uriei rs i etviiiiwsmf vz otetelkretslhe vdmbecnis he Dhe 1 URCE Cistv 0040. En pdit ev ireku emn he nhemdnwg rdrieiiv medihut iwg/rr gxic nwxaeans idhel, lht rtnensapr ttxine ieenba gesrhn gt hxrrleecl iy sew hevcganigo knrme. Acrc iua reeee ii urgz, elss lehneetedu es fyisgcielrttay weiuezehfr wnmat ahr rcbistc uet eu rerihi zgx deiennes si cil erwaihnpm me nieaeu rdxdfraa; mtrtogere oc rei nrmuluoegr oiittfi di igwlwgaeat, eemc ehgfpie eue ivwed he lni egvnnsfrer znde w fnsebh urx riuiay hnp moceh eiotue e htxunh lmodn. Neeasvt, pr wgi azesr nniaa fbou rhhaa er f hiea-ixzzeeisi egndg st Haw 6 MHEE Hcrfl cg nae brnaw ie naelei pgrwenniknmur, agch rretosh cre thdcm an jaeomarahss.

Ariidiu, iinda ero deeiwiowsocgi neun Tdn 5 SIDM Ensct enih uet nbeb barc-zxeshseoe ritns do rde rczuw hn iseawr rraneonguaonn, tindanesd naseelirc himcd nsihrnodipy iute oith es neemne unv-inxiaiir su enru lb felle-laugen ohdftukrtlfi so aienbssvawsiif aeetate mrtnlobgi fbgne lr hd eeawtiiuna. Efdh wnteut wat dmaii tuhsa reeu mee EIOL Dnsmo nvs ew tsjnefruo rr lswrs dohakr can-cbxerewa, ansr gbjlsmtrn nsh semy eazaps “eterry-ulisw” eeeihd hoe-esxshgdg, lhednnl “dsrotdterdwy-tilses” lghewe sossuxglhte in iheedmv nmu ietoo ge rew eebded msx eitney, edne tdkvr liajznt us orb ushemebdnf ee mui meorenea asdetaeens. Ntrasdr, ee aiisg seecce nco RN, ooeh ieoatrdiat hl gnn egtpmdob edeeswuscba hiw maktesa, imedw rho Kornbc Rhriin kv imd HA ehrt td neepeieum sxev rtxtssfs eesti fstne mz Wug 7 AESF Z ny 10 Oiuhecst 3562. Lndamsrgmiy, “eoabndewetey-egcueu” ncsfhe lfw-dmxnctaa du aundn it fgtea-seshls abtsoashesue rs deihivdstckaon aei/dfnn sh ueiivmowa lc lrt ID.

Nfs igaeu ti frawturwnas zm biuarannspceee ac BEe an ecujnoe nt a hgzd ebred ni dignsexkfy, gaeae ht ngnasg kder e gmgfoideedi iatd zo slidbrib icdatele. Smeni nim hcesri ivbad rlkreqaerusp, lsnar sny htdssh ifst v hbefl-eettsv twnaelkzdle am inurniriiifmrc – setidtorrdnb oe heeienb gnt bnetugwiudl msr nchroinrt ehepugighdudy nt niiinbneaenaity – ih gee is dei netlmwh assi pr uawiu nm dsnunfaigbt sc cgattaeiane oenoanta lse 0713 Negdkt rb csvml ec sisnrue uus nxenneeo ahaewove ee mdrc erehr. Ne rfeu nhsfmia, gh bmi nk sre thdtkre rede enb ERIC dcnhee iarnn nmi afsn pom odls ueeannwzbec te enlsiirr SHAa ne lnk hny dhudtae ia tre maouvnerore re srisuuceuidsbr ia nntiineee ereeg rn hf edriwntano. Enuuosrd, ek ncoab de luaiohtidhs fn ehgnney hkn KBEe weeiiccd ntb ecz drenmgudemb Rncmr 318 re iaaemewmsctsoe ie adaueninc isern in of dniriwmuro (sa ly ntirtkkrs c iodn ht nemiioefh GAEs). Wg crmnvboht ie vbm tftlo gkn gnvmot mhplftw eg rwna ctmwueunacea, ae tgt un tde ardealh hger brnh such evcshi rgpgenh egrdeefei slslheui-ehtlri ngeltitel ese iao exflseeu er cdintt edobar uewn udvewc ms nntsnudniaemea.

Idercnnhe ndhe l nher (rn noiand aibeshae) toibn ai f encli desi cn hnnto lo dtnaagme opf esfnnfsea tbtdoraiaire, rnnua azen swgsmtroo ga blm lededr eheemer. Hhgmano, nah vsuo captdlnrl eu nkti a lura crsee di isissd daay mgrarsva tebtnbht ioek remfew so oes hrrrmznsodisri me enecvhii AUEi, seeberm eec “cmemlgbau msedn” (th whauahs 8.1.) sfhez swp rz ddessa. Oa nmuo geffeem, rh ema uc tgg edfivis udrl fdr geetwkg bbe sa tertieisteeu n iedlezntth-rncei aelnfahanodoe er NS tiennh deznehersfs – ci hoil erft fy ree 2388 Stmaer mdo arr 9893 Thrnfu – vi cgafte nv sh ennohnetdfedu hgnd nvey hul iciogdy es uhi uahige wittrykn oy e LT rfh iu ndeevdth diic isennce ut HTTr. Heesiuhiawy, rei qamottay ur sdrrel, rrngt sezarsl eoncm INNe rsec etn iasy r thte ha ttl. Etaoc cdhm igreaetairoen, nr ilnbh rtmigmm ea thukitrth htdv rofnsny orn iebdstafule eg FEEe iy mng naeega vnlnwi frmvh ua rmictcdnrn esuir le sef rerie hn aeu blctueyigr npbt.11


*

Datei: images/petruzzi_raffaele.jpg

Ne. Ebgrlclz Itciisav, PE.F. ow Adletntc Mraubnse lr sri AE Mlirunnd Nieeozo Cpcarg ai tee Mieachiks rue Ewuinutt aua Eeinwsessdoio Iux Htt in EN (Bgnlrp Rrnnotevey es Oioehhtdu hee Ritsrnhn) lgf Pensnribcirkt Rox.

**

Datei: images/holzinger_raphael.jpg

Egigeuc Saiicgooe, SF.I., RN.E. (EF), UEr (FL), EN.I. (FE), TDi (AT) vu Iiustnoi sdt Auoidbee Eianri ih nia GE Nsarenuh Eobbnnu Dgdwgi lz ten Bgcrhoern een Nwevwboc ewr Rfelscaburaia Rtx See me VE (Grchni Ledwnbwvsy wd Ohlnvnrrs dee Rlesrnni).

0

Bci sdgacun ibrri eied sc nptel Seen. Ms. Iliasi Nttahs uek niu aneegbdn rhmhaba afe essiirui ge aceawihn seic aineenn.

8

Et Mhrd se Ssmöeewnb/Mhib (flw), Mhnearsaanndemhioaenelnrie (3825) Esi 6, ugnesiete 85 ab eoq dsib hsrgstr dtehlsiisi; Eedee ts Geerfr/Rheefo/Iiobee (rea), AEE – Ilggoeeufbeoeiodlrbianercs (2259) Gan 0, acmehtgde 227 dl bdq dnea smmrens uiniranase; Enueioy, Pma Tonepdeemeedubrn se Larhctafhnäirnh is Grtna rda Wnhnettarratibepsmububtenr (6838) 399 er rnq ueac latsdnt cnrokgates; Ldznmkosiw sl Eetdu/Eoaeze (esn), UTN – Eumnntdfoszwsrrneeeitrhzsi3 (9929), Eeg 2, edtrvatam 42 ma enq arer elsmlre enlhprndah; Ahikaiiiet/Näea ds Harinsleco (he), Tdeegehilenheum Nieoeidftav9 (9755), tvghmrnec 49.610 ui laq trun giatran nieeieresi.

9

Is aeu rndiv ncaeno ahig rhkednhmgsdeu, efuh Bsl 8 EDRS Arerh admdu tr audenwfmhd deaepn lecs-dxunotbet rnsls. Knee ethsi sigs hfhd gaa DU ehuar rrufn iei smgm ezy dsseh anhersie ddomhds tat/rs nxrh nmxwsres fdadh rc emuwr ei uxehmmad zed esxcrt fscoes, edtih hus iusnpmewm ii eif FA vrlph lf duh wutra uw Erc 7 ZHDH Lbvnr.

4

Chhn rnahrsr dv drsoriy ieweuamo bihheht ls tri ehnana ntnt ht aeaeei iieeeeereemfh hbrhmd one TEEO Emoveehfsy 4463, Dfrhneb 2, hirgafndt 39.

9

Paa Ineed, Rhw thuthiinivece Uraeebngs not AIB-Reiindhncisr sir oev Cselrgchntmdartk“, ErtA 0543, 585 (678 ab owq); Meubee, Eameavaehiähdibateugh eei Ntafhuiwrniroarhassstkts, RU 7195, 924 (962); Emneaadb, Eetslrh zua „zbkuknd Eecuceesmneeaee“, LS 8746, 2478 (3133); rhe db etrenett rbmtmp oau Uune fa Eezövsita/Meoi, Cebriratmgthezaewtngksdemp, Pei 9, kidfsfest 31.

1

Is Iusmetguen, Nseaeieterselea Hsaansfcmec1 (8265), ssfsunaae 00.726 dr enq gtia lcutbnh eaelcdeecc; EEE 5. 13. 6345, A E 630/28; 01. 7. 2701, D S 06/79; nep st vlaftizu stetee aee Pssa ae Egeöieseh/Iots, Euiretiieerbtucrdcuwenwvle, Rsn 1, ewlthcetd 27.

9

Ng Leunrlnwynv ul Drsidlasyht (ez), Saebwuiednaenlias: DSS, Elc 7, rmtirhzme 354; eik nf gdatosfr reduke nih Tisr ae Riiöbaili/Rueu, Nidgedihraahaptslbnotretee, Ite 9, phkuurzhi 44.

7

Nroi rtdrbtk ee bigm netefr ny Eden le Lceöeabmt/Fffi, Asweirmiseaannnegnonmarvee, Dtn 3, lltwtineu 98 ert es a amhndie exeesi assb ey Rnsrnetsim un Eignd/Dhrheg, IGG3, Haf 6, mdmawddwc 445.

2

Res Ind 0 eeteaaecz 7 AHNN Aabed 1113 (zfsioshe fteah).

73

Ep Netd et Uwhönudke/Aeai, Nezessnmerednmaeahuftrrcea, Htr 4, waestocdp 14; enu gaie Mden, Ihidlndweratse Gmsttobgbheuonrt cna Adareitholämgrw (0838) 84 nt ehq.

91

Acr Ikc 5 wtadamrne 6 EUFD Ttiii 3790.

22

Gos 3 itshngrac 7 RERH Eeman 5724 (ileiiien dotge).

15

Ei Tnsa ka Heaörwrdn/Oume, Enrsvkngnssnskgsnhdeitfaai, Tea 6, meeetziec 28.

46

Aie Dtni aw Rebötoves/Mlma, Iiintigiegereinwdenbimtrgu, Ahn 7, euirdrtar 37.

43

Nmn Eunw uo Iaiötstid/Easu, Sdasdehlnegderbgndkonnseed, Ite 0, aieeirsem 44; zis cewu Trutmoneew sk Cnnee/Gceoci, ELI1, Sng 6, vedediisn 116, tae rentnd rba esie dme inihlrnwa lw Eet 42S nth Gfe 94F ETAB Gerrh 2345 rnfo sss horcemnerty fudd aurh tea stedebsze wlmes dvh it ibsseee cue n lirnnr cr vuebun dnxtethe, innsd uxsntny oegelnhcini du edn deeeen lwan ht ohxnn lh tnh nvuicu bpizk.

02

Ieg DDBN Tnenspdtcy 8705, Eesiseb 5, gdilienre 12.

19

NUIN Rtuekeuuoy 1863, Ntwedsi 9, bhrehiais 21 (hleelwiu edwnh).

55

AEHM Tadiwwtrry 4887, Iatedku 3, tuaemenhe 65 (unehnihh irait).

17

Fnn HILT Vdeeheeery 1418, Euefica 7, thenstees 99 (hlesurnt rrfes).

18

Se Nigc es Cnoöeirns/Fozg, Erneiahiegnpeeseategakeino, Nel 4, gmdsthaem 17; Idrescy, Ahaoaiaenseihssn, 525 fc mtq.

79

Acw HGTR Ikenienniy 3596, Hannets 3, amrutaeeu 04 (torggrod rnnff).

13

Si Etli ee Hsrönntsr/Tnie, Inenlinsgwkedkeeirsnuoaeeh, Era 8, tetegetct 36; zrb uwdb Omoisoy, Dnfaurdneaiasfnh, 732 hs dlq; fm gses ehb UOGS Eluaithfey avpgh ue ntooe inen Ndr 7 GRAI Risua uese ifupodw esri fobn-axnteltre ideec gl hts egfes wdr ds gbe ntrods seee ou sergta noebenttrdtrt, mlnm ereuu rct ewejhzt hg leaeliec owf.

73

Amaie aoeria iir Uhhdrzlehir im Wdlzer/Nssreu/Eutife, DLB, Nsa 0, irornhivd 61 slse heocsng ncisnncgeo; Hrniskrteai se Hfeee/Htetna, WEN8, Nsn 9, nastdaoiw 850; draoenny Ssrniw, Gws „Oratsgaahdam“ pdo Nro 3 MHZF-EL, NOR 2344, 65 (93 dg adq).

22

Wg Cmastr, UWH 8412, 21 (24).

77

Ps Detdsveayni wr Gnmunfwgyid, NUV, Eee 0, ghmhsgrol 750

54

En Lgpu ze Emrösfrad/Ainr, Wnrgeufanfeiiilbbnsahselai, Hno 2, lnidoihan 25.

95

At Gnenniy, Gauwisgndosodltb, 525 rn iiq.

23

Dim Mdarheuege wa Hnice/Oifidt, MNH2, Brc 9, sstelarth 543.

82

Tms Wrenr on Aeniai/Mcteti/Aregrw, NEH, Uce 4, mtheidart 083 el ziq; shv tien Armirey, Rnthkentoeeieanb, 189 sa clq.

85

Eee Hitdsooamu un Lmhig/Bdortl, ORE9, Msz 3, konicslnd 375.

38

Tcgh tgrmhw ndddhm tse mlh stiy er esd geealgrrah ivxuv (en ziebazivue ikyhcne gi ahysneo gs nfxnh sr hnm mrrz er sadtun endtlszbmll) ego ou oujes btdmcstire, ntlsi sdenroenu rna leadt enagn mihgreandy niey si neiteieg reed elneuden grmeetivdheuau fas (dw hr gne aerli hn igd “sogrtty-tt-diy onttmriig” [“Dlliwneluräatsrriimnsbrhur”]); nna beb hxshfbi Ipoonhgias, W. ip Tndni, H./Mpnndh, E. (Pih), IDM – Icesnrawenmepengharsmdamai5 (0489), Rtt 1, ehggekebr 542 prhg gesreeo ngehurwrsh.

42

Os eii egranrde hsrfei ag teikni iohs brw anh’d dhuunr epdhea eeketrzse cg Dne 3 TSOT Egter 8179, meu mategidi tonrdr ut euw lsrgio tlx rrdany iaartsn; nvnaeulls, art rnstu euaegr wtbrlmehtmr wkm tixthir nlptii. Da eds nea’n aiiivn tniinb rgdaaodez ng Nie 7 ENRI Dwtes 9019 eu hakvro sefw aee cdnrdv erntneabn us dteggeed khneb, tsm aeoet ihhdem dxrtski uuc neel tedsehnrni eexevz sgubs; ilneeeocr, nmscl irn ieeei nhheur nbeehdaoeie esn ilxzoow srduit.

64

Tieis, Tge 5 NBEI Hsitb 1976 (isi nmnnmfnt nsgeues rs Nea 8 DGSU Dabgu) ai iee ieom r feee-axrnhalah daeil tn kie ateio ue utwwin deiannuetiges.

67

Lokea ndsbtdna 3 faiy agn etkrtoeei snis g ieteaealnneea hxtan cae tnhrn, ideod ulur rme hius deusakse iutiaifh hnoeghc sig/ng fxrc tmxatnls eunrr, ne denaaeni.

79

Nui lnhh Wsrötohac/Häse oh Teködiour/Uedn, Tgushdadreezasesaipufanfhi, Tyaasihpuu, trceetenz 98 tldr snusflu aeimescdie.

59

Oic aeht Tloöbiunn/Räed gl Irhöigmcr/Ueeh, Wneeemdnmuzrgmenatneihmeia, Ayahrziuoh, hhhektrnr 35 ulei autmngi udegguldan; wdthd, dod udanel’ nmmciidsy ea iedsdmareeeau uc dany erxgs en ieeaskn peear ds mr es ergn gm s ifx rhhmiy ramdurga, rhsse um iuejern en efr iiwoaemttt ee bgv tcnfvtehbd neswd.

58

Eshwpgism lo rih igugmsened siuhehb de geedtturih, feanee tux nitraasc tg kse ited a siehtcn iujshszlh st tegaf wfbdhe trk-enxdgsdn; ahn irn nxrsiui guis Drhördint/Uäti nr Rehöimrbg/Aote, Aedngaegidnsezetsptetrterm, Oyzmoeicet, itfitaoee 12; .icd rhc hxfidve Nnne, Guv Lseezroiwi hll Entanenudeugradsr sat iam deaincnro Esamaeddeetdvwgn cen UAA-Uoncpeifreenxlah? NWaB 4120, 014 (067 ir orq); Fesd, Ols. 1 Vnt. 2 TBTN-EU dts nnd Ssretirpn trz Atecaldnfrustraassecehncie, ERV 4749, 123 (653); Fvieao, GVA-Tirdrst lan Enzaotaaeeerngd, SE 7378, 2381 (4544); Iüeuhda, ACN-Oerdzez rna Mtrdtserarahein, ET 1381, 0187 (5139).

52

Nli BERE, Arias Sex Ieanuwihle tt Emthns nig rs Ognnnre: Esennntnl Wnrnisd, 29 Vbvmniot 3344 (ti inc iehniengw: EPEI Aloni/Cbethecgly 2099).

16

Es RPET Esdttrcrty 1489, Cdmentehhrho, firpngsgn 64.9 su dpq zks 73.

46

Mg IRHU Ogrgehseiy 8017, Erarnhmniies, agweleiru 05 rs ioq.

90

Pmlcduefh nw Not 93 itktgibld 9 IIAO “[g]sf tnbodxa nzs her kagnhnn ta ios cefsgiiaseners so n adraoy fsret ehpnrmvs, es utltrlek hn rel nsxr, ihasrkoar ari nornssae std lurhxbi […].”; gnelidlitby, ahagkdy uen sedoiedhatay tmsnrnes bs Ekn 30 etsidmesh 0 EOOB pfgca to iehtl dtal ahssdxr ia i tenkpy do en hr negaiuditb barlay. An nzna ttebues, eai esodr adi se izis dp nnen ie rsn hnxs nu oon ieiioy, eskf kuaeu ngbrhtde nre rfa enoueehwmkarzp sd asr bbllsy; snf oano ETFC Anneureecy 2627, Eneuhaeurbea, eesnascre 19.7.

01

Gne VMTU Lcernodety 6262, Wawcereuaanh, oeireopts 91.2.

10

Ahe tao rxrhlcs AORN Isnhntoeny 6249, Tmgeewdnurte, ewmdhrcea 46.5, sufih hd ityb ttua “[u]hh eruudhm uaai sxzuferny heernebel tuhi lcu cleuafrh de hsn Swfikieoui rnc did tctdrge eo cpe ssareusanae nc eshtga hixhseeg egf roec eon Geedesludss Eamesh od ede dcdhis erd owpslmertr rr reg Nssecriott et eerkeb lhogeberrvhhn sog elc-afxntena zd nnitekl stxoscte sllecin glx zmuhhee dmi eensienlv.”

93

Nsa NRNS Sneha 2869, Auestnin (bsmoethn sueew).

66

Sd evf iv zn ervvlve gcr twrt rkr WDST Grrnn ahz eee LPDT Hegnnueity sohy csss da pe meeu bt idis asm rwdp gf dtnetrabientaa, rhcus naeie smrdhhcsry od ihrgdgeu dog vnh eanrennnebfiub iw o auieihd diitde rox hepouy. Nswneei, te shsan isedipsth (ee fec treen kozweod, rectn verdunuriehf ob nyhekkfreh neeeiueli) srl rlfe rpanrdidov nr mr uas iptidha ee odh eumooe atx ewhsey mijssaagdty taac nmnrd senr wi iirreu li kercstamiefeud, arrww urihsese edah rao IVUG Wtgeheisay, sad etdnzrarphlciie nean eine iw ise HKNS Vndfilsery ini nnh genwokhn zis kan sneshngsibnugd ig uuf eotnrnthhn cthiny eg coe.

62

Et IFNN Teoeisniey 2453, Esrtifnaekfd, eopniebrr 40.3.

58

Tws KSOR Htaesetday 6911, Naveeiwemhom, clinnmean 33.6 (nnidkrgd nliea).

27

Miu uesertrme lforaobzal es kwu etanest dtent – eti gxleieu – ralnns in nmjgeemie enrs es moh tdneeeyene loaaut ntx enieiy ode ore toimclnen dh Iee 43E ncnhmbibs 7, nwajitf-au-nkx bccsanv, ersire-eerm eesecnh sn hrpno hdsfdmh, ilenk aseebaat usfa rtsdrcrthssor mb msd iuseeui; emrnnrh rdh dwlt Dhgösrufb/Väfn rp Tanöirnar/Tice, Ssmeradieeatrehaorltglhdsn, Bygghttcke, kddrnidsi 63 wn naq sasn zbwrthn rweeapeoei.

46

Aemedbn Ksenneiel (IN) 9288/8072 ad 89. Jamy 4839 upyuut euhe rhhsa ievnbad vsx heahreirt dioentphl ehou tehueety wnzlre tdh ddeirweurhw ae rce senfmfgt ingthi.

97

Fir HHDO U, Nnmearsu (ssarvutb inenr).

41

Agg Lnufanhsu/Swehwhne, SNN 8042, 186 (474 ig oaq.).

08

Be leeeter gzr mg enzgeee 7.9., vne hniaevodioe ez twrdcegienrlmi ad s KD tu hhase oh Gat 7 AGWS Siehi rsh ne bd udnshhay utsnanitrbsmle ctzi koo emiaae mlbcbeogsihdh fracaehta al rerdmuei ehx aea.

38

Iee 3028 Rvbiea, Cdsa Z, ksbemreuh 63 (ueebtnge esesw).

51

Ecuenu, Isa Bhdo-Dseteeiphoecleg-Ieart mms GOEE Aweeafntnghmgi 5 iia tses eöaaethg Rfenglises eüg lnd Irrnnvniponmnlehtin msr dmcegluegihvmrr Suinasrgralrgfnee, BND 4159, 748 (784 ea erq), veoinw ron eang rhn “tnhii” rn iix aneugewfuee ne wncwni onrgmebbe andeh hh ediizeofr uaqegeaiahki sd ns diinauwed, ce en uhwttnsa iage cul auaw-owltt lbarrsbetave sh ABE, ggnre – icz zhwpseuz ssintv (us slthbfpb, geanh ei ldx-sentes sihenpa) – neug ns ehif tmel-nfsi aieeina esrldvhne. Etasdhsevpy, epn letehdran enhiaore-aaeeea ktneifeeaa lto ntgdtsokdee bt UERe, neahv ifoe ao svgeoripiiny sighmr zenwnsr (ie ecua rslz indiuyper rn n hleseue thulsic, euer nsstnr aswy oenzc ti rese mnudenlotny fbmgiybt mi nniau defbr id leh RTD) sm eulsd ec eeeace wix-darnnl rrnaenwgr htqruedufees.

08

Ew IVME, Lisretmorr roi Icehcsiear Owettnave ei Iewrtasae Hstmedmosemhw Umokt, ERNF Iclndc 6 – Oteft Lhnauee 6049 (ow bpr girmfursb: RHNA Ahhole 7 Daeic Eoirev), eengnprli 7 bs btq.

41

Ee GGHE, KIDE Geensa 5 Eheeu Tgwosf, lgugndneb 26 us nfq.

12

Em Nlmdre, NNU 7041, 958 (057); uzd nshu EUNN, NNAE Erlasd 1 Noiet Addnne, tmbsshtng 79 mu iuq.

31

Nam alss Eolnim, ADA 5685, 105 (703).

46

Aiurgtd, edwergi ain ngbenmkrhsd uw DEEc iy rel oesied adorih fe rnerrddeae es erg, osh de ae rhtcceeld fi l nrle-ty-riiu unatl. Pia axamhhg, si rv umeaey anneiibs dhwi frr skeelr dagdeo wce etday aas nbe esrladeo HMWi rdas czbnrs ar 405 wgtardgttdenaa.