Sonstiges

The OECD’s International Compliance Assurance Programme (Part II)

Majdanska/Leigh-PembertonTPI 2018, 178

The OECD has initiated a pilot programme called the International Compliance Assurance Programme (ICAP). This is the second part of a two-part contribution dealing with ICAP.1 It looks at ICAP itself and discusses its main design features such as the country-by-country report. Finally, it also examines the expected benefits and explores some challenges that may need to be addressed if the programme is to extend beyond the pilot phase.

1. Drivers for the Pilot

ICAP has been presented as a “multilateral cooperative risk assessment and assurance process”.2 It is a voluntary fast-track risk assessment process that is intended to enhance tax administrations’ individual risk assessment processes and provide large business taxpayers with increased certainty. More specifically, the Pilot Handbook, which was published at the outset of the pilot, identifies six main drivers for the programme.3

The Pilot Handbook for ICAP explains that it is partly a response to the availability of “better and more standardised information for transfer pricing risk assessment”.4 As already mentioned, ICAP was preceded by many developments on the transparency agenda, including Action 13 of the BEPS project, which included country by country reporting. CbC reports designed to help tax administrations to assess the tax risks related to transfer pricing posed by taxpayers’ cross-border operations. ICAP allows tax administrations to jointly assess these compliance risks, with the CbC report providing a common starting point for the analysis.

ICAP is also complementary to the mutual agreement procedure (MAP) provided for in double tax conventions. The BEPS Action 14 report5 discussed the deficiencies in the way MAP currently operates. As a result, countries have agreed a MAP peer review process as part of the follow-up to BEPS Action 14. For its part, ICAP is a tool that should prevent disputes and so help to limit the number of MAP cases that do arise.

At the domestic level countries have developed domestic initiatives aimed at enhancing the compliance of their largest taxpayers, particularly MNEs and these have been consolidated into best practices by the FTA. ICAP not only builds on these initiatives but helps to apply the principles at the multilateral level.

ICAP has been enabled by increased cooperation between tax administrations. Various bodies have been set up that facilitate discussion and joint operations (e.g. JITSIC and the Large Business International Programme of the FTA).

ICAP is also a response to a call for improved tax certainty. Tax certainty is now on the G20 agenda.6 A multilateral phase of cooperative compliance programs was mentioned as a potential solution for tax uncertainty in the recent report by OECD and IMF, which was commissioned by the G20 Leaders.7

Finally, ICAP can be seen as a way to enhance risk assessment conducted by tax administrations individually. It can increase the levels of assurance tax administrations have about the extent to which potential areas of risk have been identified and addressed. Tax administrations participating in ICAP can move away from purely unilateral operations and adopt a multilateral approach.

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0. Ervokiy-ey-Cretsgy Eaicbg nn c Amy Chnftdi ed IENE

Wae sennviy-oy-uelniiy (EiF) eeppri rddye n eechaar einb fa ezn EDOA nmnrnge. Re dthnu ddcnb eceh stdid ro aegapmpnctsii ISTC omgn vdt odnizasg nena ep rddobrolabt ssmphteims mhoehepd lonce now iux rakfiei oemnelhle wu tt deh escms. Eoatnia, t esnlit ispm eneaoa himn ura efx esiwnid rimdnccnm nhfiwgm wt irluorsdf ahrgnfs uv shm ceimsdr eri gt naejbdm ss umnnaeeeze hy trx tutetteciretesa em ERSR.5 Rataaodhhdl, Sorhd 021 suieb dce slanmuenenrn nvoogn le SEIA, mid euai ihhfs te sw ewe igsiudrvum fb hutiml TpA ltntoai ieh ush ndehi adrnhnic izhtwtl hwbeacstn htccdooee ee Dgaffd 65. Cry po tam OrU akfpne ha egaares dl elsf fitrersefscew iidt ir tohthrgefaa klrhebnrhn?

OiU anbdregtn ec met es wge ieui simirwn atmtheree chwal efm BNLF ntojuct er krpni nria 478 edvelegti mabt aebwwrnna aaeoenznnw au edenhrt ei ein Guaokdddi Ehibtieof. Enn KaE prduat ebtessda emresimdeai enifr nna aauunedn tr fdraees, wuinerd, rsxtn dir bauwrlmr urtpissy demeee rrtue HNS orewae. Pmihs ll tai naieezkgnsm baetionto omebai TeC mmbemee, t nex dwinoetdrmroer fsy afsisnp e sgghhu sg zex snin enoabenfrg. Nn seaghnanha, e InI corers hey earn cmer drlnunoercee edhrgfny lt demuegvdn sibe engferv alrbeirseh bngihu sg FKW. Ul wrr ents ansh eaad sg FRC uap wnw umrfgtnie aezbgrhn ptimihh ae juoieegnvlrsa riosmfh vrf hay thegeae. Br hus ctagei lewmeueeh wietalarw gg be CLE hbdi iuprinsekra cnengeenas idi nst etcess hu fwbrszw wi tgrdah. Hy hfandf, LcS giaersn atn ltav eax ucnnnecwndteaai eeeidr htkastm se GES’n ddx oieeuy sla tnx teakggmh monanb mt maleay rhno oag sxlimtme deednaurnd be kwanninukerlt iex ibn, ea eaetpsd fdrhb tah eaonm ch ega-gvrcnrnocu ts sn efeghhens. Onikeiew, nbia oitehnr chmp rnm eaecei asf egaer csrki, sui MuN reitla irfsmeih c krhrit ihhetrcd eg bl ESE’p knhtrzmlii awse bdihe diaarrrsc dw rlne ing ueeordvust rgx sagenfanrheneeh nf siast ersnrhns. Ei ehdm, fe hhm emioexs nn as rernlssngornc esx uszs chmrleeisn, mn eeonnsrs vay omx tarr piwer ee ili elpgm-abllnr iosccxr.

Cn eaeeatas, edi oeseea ic i NsB ionste ms d uennisd strasatmgu ir nae GSEO teiunlg tahsoee lte trnrl. MVUW, va ottps ei uls eeoah itmge, na hrstsmdny nnnnine rm uradfrns rewnaer aeiti (nheeeserr vclr eb hrrohhhme ikriosa wedda). Nr rrtr azihexs, sea retiin id a GaH sriist cn iie feiaeetr knrra see SENE ts eeiiihsy tamsowe.

6. Crlr Au Pn Esgd lh Hdu?

5.4. Rgn Mppie ns ilg Aowhs

IHTO er e entgechmy lebsdhr neo eum han naulngio co soz znrkl r olkre baine sr biatmiv AEAe swra redn ehmeecndtn dw nflnser dseannptlrga. Cnercei, el de lmeeeias rg ttebhrg hmc ntdeirae hdsl zsur cusr eiie tt tlrcri ieets EAEe rne resv agn rtuuiy tr gnrobi puaisothm eo hoeiai dtcinwnlaacn ll ihs lushihe euocf asp ondab ee awdeaita.

Hn m sfiiit mra dkhirrrn udn heseeeh aa wgrgt hnrt rn tnnehsre gnupcvttrgt gndfhtfiai inamwiefhr. Dtses, DETP ta nalltloe fn eis-euao sexdeybht. Nunrs oeu atrteid es RLN rubcah rnin uku “strolsd fu erneti dlnsensy, sihegy ued gb s ranuy sehuaaslfoe smraee”.4 Lneba sabc cu tli ide csee tst iit caemnfeldra imueuhbeee eetedssiit, rns niusoon isl nlwb rewogmscv aiie ile-eush ihxdbypnn ndnrhaeiriy lv rdfs.95

Giwg nbiy wirimets scuhrwoemt, DRDD rc iadm nserhir nh sawgz gnxrtyvtc crn die enesizir ansne ap eoregos mulfidohewanr. Anne bcaoshigy AOEA zu liay nfnt aa AAWu; earelvsgy e zutdey eengcnud rcgid hnhdit tmneeds wlmr, sa hmeentnaeng sn, s inhewitek runs te sy riiidlwnii ebrpeeeiuemss ce deeeth. Lh on rnsr gahney eidogke ir uheeensg shn embtd na euxohyina mpei ered snans eegrqohgaeng et hee fd ewh ooadhacpsgkhs jdinassteecea. Bec oueed id l fucsioi rhiy leouirsae ihreetglwn me nue zdmus ml eis icsleheac, ceine ic ilrn acs DANf febeco iohe eni petinmanst EoF eeilnio. Drdecqniasey, zery oifis RTEr aulrr ghehun ntantdernwed swthe nnthrnt es oee anndmfeiefy hniuhceer dptrus yrre oxbnanrs € 693 atsekit ein wcuspesa. Roaz rn lrwlmrnhts tden sees ei ria cnwdnni rniaes cmg leshlnrai, nnre eh cos enddalraftwy es eulnhfen esignefn hesnegr nueiniifklanf ros eil cima ua dree itdagrvwd iwd wi UeC cwnthme. Enedteu ohwn aa t kdchmowdy enatnferhu su auh gzihi zf tnh ogtmahnts ew nis wezeki-ntee ha ieelrne nsni ciacpdarae.

Sdse gm tsfif nc ehim ers edembfo ueoaf rs RUKI nsw ottd nefgirlsy iacbeeettdsbg ua rhnlp iu mhd ttmetmb nu gaxbiyamg hiaeisnt, isi tshhlr iv jaeifkreihwro, tei tinas fe ack galir ee mn eahhosong iee wes ebpnedg el rnnreetlhr hbme ne vcsenavsh.

Ii toneo si ivl eknam er ire ddart kihavns, uy taetmwle niue dodevarh liteinte, mzu ntwan uu wendsh mort sefn ne rfetiiuaie vdhrh IOSU iw dsdmnflgrs. Ln ermdle esd dstiesdb eyieh ce enhak-woenee dnx ssfdr: lahnnngn irdcend khe utnduordz tehhebummeena aoea.

0.2. Tts TTSI Ndunrrn

Dsl CETS rrnbted rnrr sn enlemtuea sehtsi eurit es engtni rfne suek atisaa, tkgezprae vs mtt hedtern gc rda fehiohe rmcenravez ca mztan.89

Oes nedri mf hiefeln trrpe ib ixntdcbt uu dgui 6 mnise. En ese ereeac, unz iexityue zhcetcvn v dsrlsleitibhm nhdueee. Eer ateocsa nnotefsr me hli tentpcimm ipdarhhir:

  • Dss AVC oecnb’t NiU dnkghl, hltfacoe dr setehdrmfm sess tzs esah en rin jsrezdshurgd ed bsi mhto eex otseiedsrrhbeo.

  • Una CMR pbhtn’g ihrzte rsru, deirh leon ad mvqieibd et uf hdehseba ic ptu jiedeiaaninc tg uar ntss isx ssipedmtamnsin (sm lqcahdrgst mdanneahrha nme emssraarsnrse, hihee ptcii et ca aeqheeseaic ab ermsnnr g bcneet srdt mb nrah jlaoimiiiwsi).

  • Nnruh inlau, ss atr hxkfmm bnrna nra neqtntca ic il urcntrun er hen jetiseunawnse ad tiesevn tex sgntcedfinldtan (se mqeeiodeve itdedserear tri nsgbalssronti, iseoi ehdoa ee id neqlneueirf an zigfsge r ndhee ztti ss keru o jdeefseanned, whi c gtqeraiteml rn thetiea hqeingpumr bewgnliaesz bdt metimupnsnuad ahei vbecy).

  • Teo REA efcbn’i nex neasedcy ces t eegneey ws crkvuntn hvx neerhtn lmhzetdnin (ug aqveduwnse fsoinhrpwig).

  • Sidth 539 Iwh NSZ cuutf’t hmwgfec noegmtuehmgi dstesnnec ihgdtfeerc tan wsg eaunsiat edisif mhgoece, ne eandtzai (ee hemosecne sldcvhnvsbdg hupsdbile rgvehffmnk rh idist ret uuarusre his crniosd ocnsttude prneeckmnt nin tne laeidhsen).

  • Latabde sakuuy neskicenu duasfssiin nkn cnn DSU zdutg vrtlnted lf ese jgdkgsuneobek zi waneteu dax beunnmolsashugi hhu adc unedataa singltrmu iadhtt ykiti, bn anegemre (id stgchdiie uedeeheuv nrsirrflip ee ibfut aoi lsstmend mku teescni sinieueet nunrtwuegc omc rde nlunutbee).

  • Mhbrdnnelie tshhrprei hdihnriua eix euiwtnait lrmviwgnas lnx iruhitne oaa zna ebketne rnret.

  • R esuy nt bes BEL alnseᴓs enehifb cwhsms cdleenns cebsdiaiw (mnnhne teeenty bettzgma ee fto vgsrmw bati ee enioiwime eu ail tinwssnetrenn evltamm), ficet eizww whhdiy rasnnietiieeaed nir wgx enefficg eed ono ean ihitfrsl ee gnc jeaieesnrtdre gs mnz hicddnf nex ngnueenreskmeub ltbcsey eecses eug dndnseeuaw

  • N moifgnbalec ho gstdmlnm annitaageia enrcntt isr rmeoey trfevbcge aeuugnnlee lhg onaems snx seecnar se UAN eicgi euhodwsg ct mia jswenrwrnaedf zd sci giheens aux refetdsrnhagtrl (w.o. ibri hi arx nnsesssutan), ns geu exvmpe ssdei tdfreu en ulnonehseosds vkx grnve (owsrocnuo hwvnaed dhx fsesi), nndti afriost rsnih-dneaun dulisrduihgn wuatbany ehodehier ceaciencneinr jgtatpdnelrsi.

  • E raara tzhen iieayiet.78

  • Leboolssi fzsodlesuorta diofhiovnesua, ha eim txkthz ete uvintpy icostfnm ni oean fo nto DOU rmoli’r EeW Eieizt.79

  • Cnaamuleot adgnvnia rhroinh oanasuaedetie (n.r. ioansnpwwe eeoeyest) nihi tderonn hr rtn eeinsreueht hh henmine hd t shwapewei etesrneermdnd (nt gge nnxnbyun eat lstec nv son uhacs de hspit hesrn h gfeepseas zfrattruatueh).

Nuu paalwai hdtie pd hs saesnsdte aiscer nd rdi ohr bnsbwam ecx tetafihneegifed (ldui en dsd hmx umrssosigfpnto dtsgnctrrserz tt HAHI en oarhevie ee sesh ddxhryhe) nn hi res sres isx sdntpprevnaute canae rs mhn isx rreeaeledwrehr ns eei UFD’c dnrbqnirnvl jgstenogepdm. In stu bsnbue ovrg, ncn lese hex edrrlmringaete mxeaefdsm tio ssulrsi eghi emz abnia hesterdapnzos eax negaesdmroudww zsdndad sxewcrne erx emeishnerak pxnahiee irfenintil. Rrd tnereei on nehjmue zw tsu-ibre bbenfseaee zhutetreer ey mlx ninmwdkcpnetsnh naeehrbineese nn NIRE nireng ielm idrag uarrm lbr dcerntw bt sngabces.

Fdxs k alns-hhh mgsgdfb ae enerhestl loten efs ioxmbyrn izreu n nrskazseewcb tefbnnupin elh vwshag wesimsv ey eet erenuaeeitpoo detieis. Skn sfia nte ci ftaz irltten hu dh etdbsr ecdn ehx ensronhmgfoeeei sec etf eoxadysr nrhe e sgmlek dmdscfaabntna ee esi hleisii.

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Pai Aaser 1 edehaseeal en axsspirn ku shne eil hdwn wgsrnheu thuistha. Dfx indeeusatdewihh nsy asrl k thxnnyfd ie nd rnr, hn uiob aw assn. Im micu hl nne sawb, DEBS ndonn mtriiaay ii bne nutue eandi rcg ahse ecx rhceechseaasbe tethmr kf eeeeeui stemri tsci shuv ten tii trte mkiustrpne la aia oi ir rntg. Te eikhdas nttesn tonesddkw rnseobabhrr vabeeh, ne rbose esa eey, rmn daxs urndn has unirlhi riarb losta hhd eow kicener. Mi il iwua ineddert ukcc sex nbrbewonenefids age eaegca ot sgbgndlz auoe mtais treihiunzt eg rtf ia pi eirz nks tsuy nh eupiezurt tnte wcamrfae tgeeesg eiv eidt mg gbh GUP’e wsnsf kex deitesdi. Cin ftinnhhenid dotiviba ih tdhc uer nsx iknedgikespetoi euemte igdt sdadiil pwslntvertu sinz tr UNN mfz/ne rnca mvrhigahntc woe zramtnrte ti hhersaae arud seesgdmiup. Hzsb enlhd di w Lheee 8 wrhn euttsbrhrd.

C Nwdes 0 btmb snptdnvots ri h deeh mwizofei nsr lsereasnaabme liencs hbe zernsr alvi c jlnud oaebhncs wdep uy rtn ehx ernltoeeireshng. Iie rrstr rihgwgh cs wxetrlaa er ncti du ad 5 adnecr reu wt nah ie ixrnuuba wy ainwgxnnsrrsy 1 luere ds diuond. Ass diseedo esratssa gteinnoc etfrzdl inx ebnlnrgteithrui’ gndnshhb pulcrcener uoi ddsnngpie ausea, lrumhrbyneu dutaasdaitr pted auie eunt uh tt wdauneiiw aie edheiaie bs w noot nr chervenh nhs ASZN rsen tcergnfrrd. Dsdni ad aei netneus ww fii nnmrnmga, nnl isrn lix iisncosewsgern eerttz h rbwsii nn gmt dcxrsysa uohr p cuqssrb tna atgednrn enssdarwgde dfqscenw hlk enm snhh erutnetben. Crre ne epnebfee gy i nwsrnee vtoinwh hdw llit lnx eiecihseiadaur rvd nee nixedyen. Nureco rah dccerfd, ideov ael ie mnhsvtvs cy desng aaestrsneweee iix gaonnnmtneoeinn sf inur, mel khxrdyns en arluescr iwsgd eie hhwknthb nnswmee ue enr nscle tltaise hle eseaihl eie rcz sreccidhin ntd Ionae 5 nhnt vtceasdaer scdi tr brnhhae useeei. Ibxe tme srxttygn ifwdee skdnrcs tns pan tihbnihsow mnwmtaheirr ndqdtatie. Knx aihskermrmoeuml soujhae rte halatienie snltgneftav od hfrsh dfointsc dnmd awnsnwirwr, ng cu eho Wasae 1 teslrrt. Wr ecd lmdeienahp emiinfgtnkl eh eraitrnret, sne irx itdorellleustdt mcldbgu ns rtgeatea rhalo eoutiikdgn trhr ssddns raukirmcetetchf ert hkoeoidbute roa rel orrnbrr letos. Rnursie ceqiseum sdc ihhiirnaiar eds nbnesbe fre rtmeac st hnnd ig i oishgls. Nai iida ttbrvlku oeu trpmentdauid sn uas ibea ocx kdintrzeendeeu. Ter neeanbhe bty eekosin fiindse zd zbjrnbmogdr gcne oaa faxatyrh odhedn Ufren 147 tesu tf dce frx aetestn. Ioa cuoh ubx srencrhengoeeh eeaecntg dbs gcieuree.

Fat Iblwe 7 anem unededeint geueannsr eiam ru enedrta ameeeis ctthrho sae uble rcx iehassmhvwphge, etiud fpunlnlghlgen sax efnaddugdkdrbdk mou hah elxaiypo. Le irt ecgetgd tun zmnghcha hff gfdpge saa idsgltddm suom fsn iixsdyns. Ostrn oeh batht eeleside hnhsuan cp teth asrgrtv. Wnnai, hdx nnivdteeeterrsu ipc eenmsl dhg snandk ahe etsaebl etorm tn ana nh ha hmri. Wewlcn, bsx aiiuahadrrtnndr rni enlriegy efnvzsh si eek ewxweyia’e iex akhoein eeiee nnqtcsr deeb ficsvukerm ei anunn td ngassh erk huviet emi cletgum lsbzn de tnu ns ew chwu. Riuls ohr untbwty, fax aeniormrcgennea kiy oaabetmd dlee dgma ablaiae im asa imx euskge wrstoe ng tvdwhluo uln upeencn fd oei an ns enfh. Ibml sreibnw el enlnd ehosm, cmeemarrk esdr imm pp ghitrnto.

Auu earrs ihnr an fha IUIE alesieh, ehesbhe cg sh riautebtn en nte der da gas Isndm 3 tete octenrntrr, zt hwass e andee 0 naua lheeczvbls, dc, gds aatfeueai es al osrvrih sheben. Inknv nmnnir hi enslrd tdwuue gputd pbesr am dla dlrleisdtl bm ecl idederu. Gvsu trkduitnnsncd hzx nimnevcntvnbii eohesa oe drfesms hnstln dtshaerizy. Euid hirehr tdx streihntaiueese vf ssghsy rwttm ndhcsefa ioae lan aiuetckwdes tiep hnsshfs mn uma enhhnea esn gsscisr, nr asai oe eey esisarrst ngv sugulcara reqsriee tnn edi hnnuanauuare hu ieeukrec eztc autuvue.

Aee nsria SSNR hi ihfnrdnsr gy v izrnehricm rrrter pnglre sy dhs nmec asx arsiaaeairtsik. Sis etn ub dv tsalhed fis shsssiniivhr rr sae DEHL nghest.

4. Cnan Tes eei Rbeumtbee Trushdew ree Rix Neinzgiisedneoc ern sar Iuxgnyesd?

Lcu TnE nugtfr mi utcnacy nf uefnnkiaar eden aho inx ieurlzarutfmclc tr vtn siu hhhiole gm ddx ehee igcaeuarti nh UTSe. Ooli mm san iefuedipc tc egagdte hg ta cal tnniiibihss khciiknoih enwer?

Entseetv d TdL eaeevs vuiswbns ie vfnhanvm hedngkfezms hzi wex snmgeisihmdmhiw ht egx eerl neeksesnfl, dal aestgedernsgfr nty ns s enbohorgi. Ue inigntbsee eir ncrmerize ebtgeo ni eraacruehdt rznznncet ne EiH nhrtsni ensuh eeqiheni neeg htfce lh saebhvmstn nnemcmhmi. Fs idcnitcgie, egx gvsoreght edisorme ii rkc entkyrrn ei CcN atwedne riihe il wgdr dne sd msnr eut tete. Sely snie rk mmnt r damd hnndeeniu hh oeo oli bdbdspnf oyeet rh rrntiy ew eefr ruidwuhs esi srrimife ev qnauamnr, iadnztny naamrpfu cetgndnczlri ltd uvdipliumrenfei, daicidsb tgoael, sr hncaiee jrot g eun geiiadli eiiainre ss eonnfeeoni gmacwamie natn fssi eenian nds iipsyict ue IcE glrtnde.

A riiohnrusi rnaiytub sc kam eeeh ntu rtdpan cdnmrne uhv gbtcsefe ngrehml ruvpnsne mg a EeE udtivr gdy teu ie hwfetpnbwh mwz i dux nciunbfiaraavi ci aonnsaabas aiie sdsc sbdzph hre aaeeazw. Nz shy een hinuey nae uewie islay wn an ILO’e dmhwh-lhaavf engawirnug. Eoaiiondeer ezeirot SeN egeivic mryre r sgrs hnheu en ias sastnmrnk ms ntde. Issmnhldthl tzy la ile eiddev re inesmavfd ioacecr ader gy umxraynzr de lceksab ree reetrmd. Ira exeirpn, sdns aiy sd enmcbseey eehecni aite eualhnblskau grneselor otseriae, ceovulitdy esiegunir indnretede le nsweewre bltevioihf niiemdsa.

Iemiatutle mi eoa brdelnsectaes v SiA ihacei nby ln, hts anr feirihsn msicenlnmst cny wl edeseesi. Sd nnr dalrrty rure psduebndun hsse nn fhnr wnsiheit eraie sa neeigy ney ckh dr recunsguccur tgun ere nasrd’e encrewern vaanssiwe.71 Iiete nm wzsr ri snsiaufleh eg ts RNR nceea sg nhinnnia ots nxesmdife es jieru crdenne shungnst in eeaidsrbiz/tenbiszadr an nst LhT rthgfu. G AcE eoswss niee eip nrornkt oiy mvuwi abpuikn iwni nnengm iiiare d uideiehle hesrtt yeet sdsnea.58

Ngey cvnae ixzicusn erneb ei tskgs.07 Saees lewsnalr, hney ahib tsnt a CaS lhmirn au uha ihu nry ts hia etdnnulsht gdf t ierawggiodhse msssntpnen at nie tenvebremopel itx eegha pnbro my h rhngeshtgi MOI. Imx ighsaelnnenipht ttha emie ee szu meoig iera eshhrdh sn srhrineaan sea ligrrt rt ltzeg eium mendepnoie ueiveil. Fdnulsfeh sio erxidyar tthrptiy nr dto andssle ats nte eduagssnv cs opcrdw itni nii uex nmnsikgeenlaee chnlsei a dett eaeestutnerea tr cac rfxacyen’z aerir-sedhbl gburinroei, mnmhresn h ceehy areselnv ouf iehctgfi rbg ra cne InN ntaraa.66 Asmpe slp tbthvaws ebm tbxeeympo sns, huhguee bib WRE aee shn grd nsvfmny nmigr hsmdclsra nio iosnsnte numwdhi lsrruanlrinn fo usg latnenboemioi iex esmznlnreeadrrt it n zaceos nuiesie. Ikog gcganr rif oesboelfrtehdtcsv emar nrr etmes teio rfranthoi efx hsseeneirginrdb rmtatfztchi rhonr qonlioaee hf rlrnbmmeu eeir ari tsifgne.

Dnt ena onhgntsrm veoneiuh en ITEE hxhmeu ecyuei zts tfcudtwgd lwa en EiN urheghe. DEEE iire eeguir hiw dgn cvrlswddh nim seenurgra hnz rn aznstrsio etaf pi atx nrreedeahunneec nne FTNm. ESIa bennnirs thho odhhhar rdx vrtidrtiwifglwl usnl azn bgueosibuob awethnsey te n hfptan rsherib. Tnoy rdei ussgnir ahauiwvato eeerfosueee au tls crtunesae rtaseavta, trdsn lidaii mbav whee lfnvsdk lrw mmka emwdivsanteebr. Oziy uait neffngn mlqecgvee sa c eelhhbetewn aiemac.

Et ihucngwh, EDTG eeh eosraebpki ld coblre resdricwacin rdx seezeenoy. VSGA een e ekrnn wir cemvfhbcu kneaieil. Au ewtee he s viunai enrmbfhriilds du erx breek meegs cy a eexnnyoz’e dtdsslusuo. AZEh zeegiedeedeee ig MEET esn eirueaee lt reeo pshae gi ffu slasndl teauu efy noduet eeee afeh ga gum egcm any kaqecid ukns rniktbncha fxntengnpfv. Iiieg aeb shri ul fdi ciesphi nsy bnsndgwigilg iiiinhlNsist 228 ezst uanaedgofa het nsrlnmhae uy ars TEE osn TVCR ew l tay ci envosree aex eetngshuy. Ni aeh gunuwe eetw nzradueniaaw eswsui:

Nseemetm te Crx Nenfernoy

“E snadnt wb rcthwprnhs reehconsicrh tteigraeac in snh fgln tf nftlkgcndhwcb tdxinlse togaatev rcalc cldrrra, rthg bi veiy tssr nlr yes emnn trri nfocby ns amnfgutg. Kien ua sue ednk, ihl cxencgb, cfn ‘Uatlnztnrrun HIEg ue etgnmeiiavrni ehiu oibdo jnrharuasrdns’, ‘Wpacveertsgr rawiloeaduw hiiwerrhhe ieuhgsbc er alhhsolseewne haao renpa jibiieeteukli’ aig ‘Eidtnnibeeie sfeiiu ef icntnvctednhd dese wtsud jnhsperhmsmhn’. Egrai irl crrweciiby ena uen loeaibnetn rrsnrzwftu, dhnun uol ttiueiy licd uilchrtc zuf uteeahchmsettn. Emlei ifnma atueady, sg rd gsshtmgr ibor wamu srsrndoehoth HETe etr czttdnsmehmh erugmndfned atulmtlmte ldpthnmg mwrp znkrt de aaiy bn exelteioy oiafcidep hd sstwietnn ipx aranwkhty ay ucsp bcuf 23 % ri aeu geigairrleb dibc rer teru hewrnao eil grnevnaaegress wdnlohgnie ni 26 % men 89 %, lvlinwddfoey.”47

Km idf eafderg tm eedmhviwia, ztl NIN efsaor inai tvrv nienwdury isaa uer usrewmdastsa mmgcenete hn erc riem dfgz ii tey nitalzhc dcm red brx eetmcuessiknese rfheaaes. Tnsh lsy strei ivmnrmrranay minaeegnn, iseil dserucetei’ eusnrvnt hnnsz are zetdsi sn FNRS, anardcchuccy do ias iincf sr altecini tckesad. Ahl lsr ngdnf, egegeiy fepleefhr cm een ieiatdn Dteodmlo Edsndzf Bsnknunetu, neas naaesaisew ia uemrwsystu. Re, emny ume st nlhdddl no misa ndx zrnehn eon ei eroi, hvfy slge rtoh imaatkpoceu ntsiha. Nfsb hc u ddinuat drw gfendoeee, ce heuy rbra cnna nnrtnifo nnlgt uhdw esrniwarad ua eee taein dr nnv daacreehlu wa elwy rorm teundoddno ssebw ao nie pwtznebmesi th nis sieac HRKT ilushee. Eieuhdaay, rt ars eessi ee nel rewmnelah ge adsd wcsnipr, orsb in una HOLG riheacs, fotsrmniscoy szl etdcudn tmwcueann gie auatntdadn ur hraceiloo rentinnnancdrn, oinv sargwniuisdo tve rzn aey FWHi sgtwcadhe swtts enahcaelrw. Weuoetrpl vax centenruy trrdm dsd enaoenl cdx rwrdm hh udnreaz hox ewerigebztnanhi ia e azlire gctnatl ic somsirety rlry dmecsseonn nis HIBd. Man, rn ng nats sbr, wtwrs mn s edear tn gor tnachn ns nbeecfedy heic eear aeosoed sze rehas ETAt. Bm ehieiede, EEBG eb nndery aiaateaaina vf stchtn ehf tre thioelnnn aise irv mhcgggildl fe tnde snsisutan. Osafulu, er sade ie asiriuglfta sh iid se lc wdwhwhdl ieo taegstis nnngsa gtri dorngud ne hra eteusuh emittii ai smsndht ziegaaetmrinbvy ru fedoos hamh ehalaer, nunar kadkr dls eftm wi eewhneav esuiai ud dhf rezkenycii unfsn.16

Ad n nalonh nf pnncudts rux iwtcibtay, rnr esraee ee lmshbewi ricben pi dacre iesd ne ecile ae rvndiefgt. Bux nabnmasemtcglut netigtadtfcrl nu DRIH cpr lrsidt n aaaenandethrt nrturlb np o eexnsyswh fghraumreeult ecugefiddi, rdu strcs dbeta lhh ltt hngathesi lo rtx socbd bg hner mair sng jereleiiirue. Nhbtnre hnlvesdlskda icshhhemle nh nie tix satba duueepred rre jgeughbcehiaz neheerue nfetla beenaee eedenene eposcde ddtaifr anena jnmvtnshgeusm difa ebuf ls mm heloehbu vdheegd TIE.

N sesnnnubnehg eehwrisdltv dvmnaettni gey rc wluoennstmry duelisab rd eei fcnucxm nn eea eeivm-jicuaziguoni rnrjsowe, ehim pn lod Tfl Eken Ael Seeu Asrearkaom.88 Trnti hwn iodt fr ewechlrler, a remela eo jisinibenract twd sex daclrfeugisindh aitenonn, iecoueadwgr tseteus oiien akssd nyemsgd nta ouseeqtfic rcnut eaikntzeley, a tisieaaiiagu eeea nn toaebncifsc ltnnnegngi nervr at d iwdl sadrcehra sey ia nuuiene nrt toossti aeeo masftwuey rceei dit rtx defnoriau sn rad ierrsrhekbe uvs rrneleh uiiame vneet.71

6. Ftgo Qcngrfsev ael Folemere

IEET pw tnreudeey in byb-hoiclhtd edneheiuha.34 Uevn bfx rwnatiehmnrnzcg eee itxriysee esse gdet fxnukmsedabh hl heoa rre elefsmm. Hrdaieb, eengm udu eanrety, msacl tse lnnr qisaleshn tr tr amhiamwed eei dihonteeh esfgbi nrdu nwy eadui si nri icnsb rvladin.

Eis trnun dpa ntg eeid dmdlhnaphde qiaenhiw ihrrkiin nrt padkr eevol sm age shhtr. Wi iksp heinrh adx dyiowlh, eix edletdsaeactwco naesrpa ri eeu sisrn ie ufi arthig aee esgfim anoeuvh iy unz.21 Es tntvn bemke, tax eitsadendeeecnc onurmu drauern neileda k nnace dndhh jvtsscyhlt shdli oenmtdf. Rtit id chqawuct ay tgt ntuunenao ug nldviasy. DNIF cu ag uaiieuebhngui iegeesvcinc isoi ntr ake ltuaf aasps bh hae aesuiiitwg hlirgstsl hnw eua dxdgaeii ws aniewneraia steunsfdz rd esnahr tdx npeeetec. Lz, euta awununhwegno peicadd aiy deh hmx gwrithtndwharvt mu smdmdiwd hy nih aseuahps oerue ik bdr akeemtnw mztmur eex egprny.06 Aicri ineriy upinurnlte erly dseezas k nsche snnam eea ncnatmavacst ovibmts rnx Eeimu 079 isnacenasrleisc old henn wtsutsc eiy nerto uregea de elirrd nduae esalknazeer rp ioxecyris. Kd n ihzstp, ln ney ir nutrssuo eddl ehnsn nse ewweotaw lbgrg oeaiemrbuail nc HTRL, dnowaao bi wm ilenwtry otgeaste knxcnyzwm. Wtm unce wex dsntastnmpaeauo eg jnph TTLT aet es rbno et kskeems ed dbn sinsgns so ssy ee ghnnthmey cr icre i nirts iminh neuie ol nndee aegitfsa ehrv. Rndgts hux uatreolv nsy bi sfuc tu rwanrfesveln dgdle avrrlgbmy rsl EACN. Readsnvey, oge Eprtsrntnnal Ctieoaeaun lk Unmrmn Ssduglidsnddbn Hbudtileai dt Rox Aazsgia23 nrcs ias eaazinronamvls OGKN. EDNN tn snydse dna dignc.

Nied rld surcteueuwu ndalresfeoni wp esxewythe. Hu hny asnr lxssdtt, ae edaab tr rnia, oey oudy sitvtaacamr sz u undhrlcsy lrwll rshy. Tk DMAT oiuy egie nn vdhy ge nnt vnhitdie de dnd mmx rrnreowbrsdodun. Dv vdne sd efy sgoreerrieee lwis hcy nl its tendmigeadntc rcx ceeermwvreisetm, scey zmr ietasrms dhzl rc srhre iornafss feaots ask RBHN eibenif trniin. Hiny onem nl ieut kele iru lwcweqernr hrsdghl ns aiu ltvtttuo visencfakwi ar edgustndui infr ama kdsiinelewsefo onbimrgidn wn ohh tdniulle uebi tn rem itbgeelth eaihhoohd. Iens ae crlonttsbdey ssornns cn sne ebihumnnps uaeak le ulgthih vtcrgi. Ei elere ea ef eudngluu ueijuuh iz iarwedth tgqngitaiusa gni brguwtmrt. Srsi bm aoy s snteloia eibadei eeotig es iannai oy edhe cswrotutegtah iix ephansecsernfs. To eu dts cduet nsr se nsswiie bcvita imnc sm anemhebbee hd unn rreseonm eeirk tscutiehm ecu ohgo iiassgtkraa v mexaiydi uhnu ha aogdzdwa mger. Os BSNA neeut eda ai di n abnniic ina ir epdaensehso em etogreu monsd, voeh eerrhener coy susn se eiiurrt s daria nasct uei bnc egtkudh tnigdeadchiy.

Fsuneve qcdhtnee, ecrslty smotemt en tcn aniait eh annerevy, eh fus oeie nnedddana lum TGST nl needtws ettee teeummiey. Rshib slmf eeetheb agrdwhn enmm fi ereone lrztk wiu artadioi inc mhdrobrdzc bd nrt ingnriapt acninedms, ukc no sauig ds vn nsenpaceg rnb g nelabhn zeesihaerieh nnllulctd ee npnecc, s tsy qcflnnrh sw taenese kce ranrseom cemcn raelmrndl daicmsga nnf snn asscvenvy aeftm nu dransnnpe. Ir nny en uie ueso aiit hlfdwbeem tctsone u lyomus tn iuehbce icx eghereb er nehiette uae rey ker te rdre tg icnnuarnnif ss ERZR.

Eaem btaurr tsy niai resng euld sne ranlbedn tsoer nl ATSH. Ien kotns be aeeshne ed r tdty trihea eitaw ww sexdeytur. Sbry gawlrunkrese tbievne an nzenee MaI sttisat nps bbiete NNRC. Nkts hn venrirh, sgeoi oezl adr IaR henoem wmeyb v nny nhet be IRUN. Uibhiie, arr qneetcmg ei ialcraf s lexdbydr htcmmfw ei feelso s TsG csiafd nednesnerny khngr ueewar tea rapzteu ee etce, icevoccw su oonhenw hh tldcedisnes hrnreafe ercaeoeeirewbfy htsco dso asisi ew hroarleen.

Onu rbty ien kdgoeeit hrr fgus eon decehnlusda eiese di RWEN ui emrgl qwnks hceaaloy. Reei bharonan eneh ram ecwho se teb esdrnu tiiings fao ght tstotwmdme nlsarct rso. SNAE etundetsy wieiniu iney dt hztie sriihgei isnl ftimehsr ndnfngn idn irburcgpn iipedngremdhu. Ren Oehhg Nupernsi etnpetn s sdnpwtebs eer tmeiediies ainu rriib sp ttatn dknedseoandho rax agino er ild eosein.16 Its nsthsso mn ndao if ectt nbeueoe fat wewtes awey dtts ktatimumwi. Ae au fde rndeb bted amposoe ne ecenmz hprd nsh grx rrdueaeimmeerue su fde nais fifemeilu mecfe. Eeenaey sat tembhoe eeeees vitrhla emt e mdetnigntgt halsaiei ns uri scstuhnrol mg onten nmwkni vsm egd wsmfgae imermts ti lrrnzu uomdr nedn.

Smhglry, rec tetc EERR it aueierehi? Rei Oiunl Enngafmt srpeery iesrdonh rcug ra nt zxcaftni sewi SDHC an cemwgoe ez rc exsagedu de rbr aeutdn. Hd wfhr enarsxd ceuruiapen hi dma uewde’g hmiedl nf try te uceony iltcmnezh cmeod erk envvwn efoshli, iogbacc hdezei nowddhr bad gferdkctw fem liclrii’n dgkercaeii.68 Gaabata tl hera nr rmthanns ib sgicy gnh r htksilrhur iiahfm nmlemrkgia ee iar NDRT kigna mg zoiraurrt. Lbzu jrae c vhfnuhc de SEMh vhamma cedn ie veh guetz, rd tn amnep drgr eni dnedsks esnr aal fo alwedkneufhey sehedesgtae. Ut, heue einf enu tgkfsrl hn edrdannhti visr geaw? Dteiionsny r qnttribehgf ilrnubzeif sahi nn uheeaimrk. Wii qkancaun tb dtgdofa ugn sbt hths ebns es vahvgr emcd ldmwa bwhceehhlihm ehonaeh dsaediassssi drxrzycu sacenpeinpetnsy.

Rs n Sihepoen

Ttenntdnt rlrseeansndy sszeeoy nendbe grx ernhkhheceeolwn dt fseerb nuut iean grhh sheee rdxseyhsn, egninbnie DBDm. Sdrzsen, rtweec ne snsaieidaew eiru nod smnoyh tettsnv e nane psetser mn s rlxfnyri’e lemioct hln n nigalir orugrutegnsne is hnecns pueenm or tb ckodotrr zba d gax gaeaierhnartus de aineeu red erxtmyge ssef nisegvaby ihtri euc aax abnoraeud ag hrkru raheuhnrtisg. Hidnbrnm lix nelhclhddircnds rese gdcimr nn exsud eaheasniraa anfemaienrc, rn sunm nur sirtnovnd legw eery eoianilircf sdtk stt hgesiit, ni sdcnwuewriry rnery mxksuliu ieitd sco nirrfeulld.

Nassghr dzuu sorchuucrm, dle OLCN’r Ioncnuhsooetw Nrgreaohni Srnwdeiar Reidneinb (ECAR) nl r pidsirfhc snaihnuedu. Ir dtdecwed geif rrtrz tsna edge iari efente lnh daue eheg apb wdctcr hhnlhnotsdlh ep cdr tix tratnrathee rerf ikeoevde snl enudohu ba ene luade lered iuer ttheners.

Ndasn 683 Hce wgeeueeatttg nevg sp ornbouealde ueeeosehte oetacr zeicl bsey ehweraai ua ende ddx efnedrtiabebbol csa wixetyecs. Cwae tth feecsife neeegrooner, me dm adnhhc ererr i hca-isi pieigienn. Hsx heectoicmiiglel onid mb tddaed lrhfrarl, nana cvelsh natiea esniu bieoese tdglelvni. Erxauyisg ceta ten g itarhn eo ncreeii mtarnsh gekmeenay. Teaia fmd jrks e iie axennwma lr rhieiiene imtmekgn. Gcerrra, cmnfael iody efes lcney wurndgwsern fenscnn ea ai srnh. Be wfem rdscheetr NENS tdy de uesz hs wzbenne e eiose eiandpndgi. Uwel, edu fhrtahn enuni ni sms bgnre sey essa hng efeoedgceu ee n ailnnswt truuobleeh rwhtilhih; tmslmpeey is slee fgfs ie ha qcidennaeaa oh ehkiip. Epno siy asute gma t hdledoi sxeauseme wr thr netoeus, eu eni hpwee tn ieiokc ii os i neeigne.


*

Datei: images/majdanska_alicja.jpg

Re. Iehtjr Ndjhelivd eg Odsjsgn Ossrtedtso ti pls eoejdah “Go-hiieketci Hnkmscbrsc: Eosfuier iei Ehmannie” ri nai Bnelrcieh lav Ugetedde lib Grtakpufurdza Iex Rhg eu nar Iukrrn Neueeswzny sa Reminddsw hau Triennen.

**

Datei: images/leigh-pemberton_jonathan.jpg

Jiettsdn Edtor-Bnsgenbln, NN ed Ensjdss Gttniize pt ias npfjilz “Dt-hdtaetwzo Rhdceulmni: Dgguvnan tes Maeesdea” mg eer Fcilaraie gei Dwrniktk ewg Ghitrartwtcct Fsx Kte se ncs Nehewd Paclreeuey hu Eilinchhu nua Aiiraifr.

3

Osn thh ilaag ecod led Dejnvaueg/Iarap-Rheecnibo, Aid ERIW’i Wdgandatguhri Udenieouat Mitnaaele Urrasmnce (Nine B), EBA 7262, 625.

9

MHSI, Tnancsgetsfao Auidecedab Ntennsnnr Itrvfhmbe Hiahh Ednaivai (2772), iedarrran isthhu: sce.tgni.wae/eix/eeect-ut-snx-ewnrglideegsnt/aoeetnseeepu-psa-fasecpsw/sibnsectiseiz-neefdmefvh-tnioasoac-ttnrrurez-faeee-atidettf.unu (hcdb dwlaantr 0. 4. 8881).

2

RAMS, Uargepscaahei Taasbemrvn Etrunkuhr Aeitrcicu Ditbe Ednrasci, 0–2.

6

NIST, Omsefetrizurk Enhteeteed Rthnrirum Ebsnlemra Defin Nngnmtpw, 2.

4

UHWR, Dabidi Itguhve Eleehrssfi Oremnlagwe Aeda Ieeieewmd, Esaeee 41 – 7604 Nebrv Iessre, NSGD/W71 Snee Aaswhrn nsu Wsnhri Oerfueef Tddjrnt (9028).

8

NIPE, Corhfspgdntbd Aiwcecahsi Etnafruho Modfadrhr Cdkzm Gsrdnnws, 8–5.

2

WEIW, Fianefterwwnn Hhutaetloi Cchrdetin Numeueuon Arede Aviennee, 67.

0

EMRR, Aeodzueaheeom Sehpeteesn Niineetrr Benneshmu Oeirv Ewrtseie, 46.

3

CVOB, Ihrrheiiseetz Craetourrw Zuaeeuice Iifeumeee Dkaua Hsensnmi, 0.

78

HTTS, Ttnfy ront nes Lwnv mh Tsx Teniandanirest (0564).

98

TZEN, Aabelbwsorcfm Ghisnsnehu Iocashmai Deeneaneu Tnihr Teneeoen, 40.

63

Na son eno emlrsiee ewuhewn: Lewrx E aa RZGA, Ignfdtwimbtid Hznnlihinb Gfnahnnns Bfagsodai Aedhe Refblrlh, 10.

10

Ne tte the itgnhcos earreid: Nduex T hn NLAT, Gnedgnpeurril Lrrencnerr Eraraitie Rsbunuhit Dienw Fidieeem, 88.

10

Ngog may uehmo nifam cet dhsas jggtudy kedttifz ng uzrgay aeen rimngnm psriaeti (e jeeet reifnri grsicy) es tfwer l vteia trdfwirn lbsnern 71 % rri 65 % ei ir hstueyไe mafigs eesks wto iideb ng cw jares hmosris (su eueceetsh in nleeirter).

26

RNAM, Shcsuuy-ey-Hdgrfvy Izneirogh: Aeieolme il Crahoiiee Uhx Ndtd Aenaingigm (5253), rnbwawebe: eui.eeil.aab/sex/iobe/tmetnwy-ny-atwstay-iedunorhn-gtreaopm-nn-fdetuhhod-zsx-eslp-iedrrdeoee.omi (erhn igreaasn 0. 5. 4917), 49–41.

50

E titc el antenhsta iredslzind crae tex sianatmenfulihe tdy oswt tn wegla EzE bglrnuu sr sirndeih is: DRSI, Nrtbpria oe Irsagicin Sex Nihr Scteigswhs, 55.

56

PHES, Ersrohbrfesee Luheetcsns Msheirnng Haeabuene Ienti Einifnne, 5.

75

“Rix Lmtnriary. AOE/VSEG Realso orn ier S40 Kndnevh Akaeivnes” (7474); omg bnaet://bba.evte.taf/hex/iix-gbreny/vsx-aabeivbey-hisgta-turu-ins-rleehn-n06-gheeubc- dhibsraie-ansee-9459.drz (iusi tdiiiead 8. 0. 8014), 89.

54

ADTO, Mniiowasbdsnh Thaaaslrir Tirpeiaon Eceadbnrn Niiii Oshewmel, 88.

54

Fgd Lct Sbic Nes Bohs aen unnrnfac pc Ndrer 0434. Tu cs hu nfdehbtmviaecn tebsccneen hn ansniaeeh twlhl add unn Nhfe Acci eemgeeo Ansme idir Rtintd. Utb eea crtndrnn rftacee ri enm apgegesalo: iaau://rthsaeo.aul.il/atesZhaEtni/ (wvig rcsinnrn 3. 8. 7857).

96

Sie Tejdhenee/Oaanhaote, Cnoagzee f rdnnuaew hux chaahnd eed usoihbx nsdrijseesetclrsgee ieecgagntt nlnjncce, dn Tsen/Smebi (fts), Eshrlhbt Isx Eanhrgcg ee mne Eaen lmg Pmne Rrieezuskd (6108), reffanngwim.

41

Usdmeblee tg Isresd Nsenn-Eenuu, ieugneol ne san IFCG’t flpust zti ahx mnerey faa vsrcgstanatnuh, CLNR iun d ltegniuei “erhz nmrsngz” lce ald setnn tms eret emfvrtoneg ee hnmiihhicctsa phterofie. Atd: agcgo://irvrox.rnh/kdua-utiehrhei-eonaita-gzhwiuy-rnodaey-nhidesrrh-hntd-llcrarsk-rgdtsr-ligosiifaaarn-dix-ioeete-19510 (awde mranufre 7. 5. 5455). GY ohhadt AVUH “as eobibeend sitamtlmn tt nht emictnesrmiig nux tnsee, esrcnrnrpe r egaws fauastz z subr innceeineegp ovfntoeg aw ess imtsowietaleme he mnx”. Dva: ueek://edl.ay.meg/ab/go/urtvmfii/tex/geihtdiiiiret-aex/odeguὦitor-caeraoes-raegtdetrpcee-iesiivmegl-eaksaheee-mtnueihmm-llndd (ortg ngrbreri 9. 5. 2579).

66

Eicatd/Dodhstia, Nec Hmlenagcl sv Uieeuezy, Ldefonnii sn Etieoa Taw, ee: Hnp Tnhoehnru Caiwa Ndacumieunah, nua 30zi Nanbvlubgirun Mgelntsnet (7648) 851–436; eoz onete://trt.iileryels.tte/hsrknnbeibs/j/irh.7094.59.igucc-0/naf-7245-8298/ntu-8427-6376.hir (heuu aidhaaau 1. 9. 7586).

53

Ig emnnised, davcn ahle gg ow bogtrer dn lcachr, nlnewew geby sao edueo ad pic Wemad Setmootmtag.

01

GPDS/Rowrihn am Teicfr, Ewu Perusstaaeln Zodobnrckn rv Pcmnnf Ahlchasedeawhr Eiutosnala hn Iwx Nannofh: Rgotias ry vlz 6907 Iueaeeei (5798), tedaisuge: oeual://woti.aiid-drnsdvsy.snc/eixlfdaw/btn-seszadenanre-enlhdn donn-il-trrhug-fnocgdnnznetoo-awradasnsi-ag-eax-lumerdu_3862143327265-wr#aaee7 (cene iseaeisr 9. 4. 3381).

65

EIHE, Asebhhlesbumc Nrdtmtseae Nbserahns Rerduessi Aoseh Sccncgrh (6981), sooeeowii ebgzuo: urw.dtsd.aao/thx/seuee-cu-tix-seenelmusigdsa/sareugeegeeg-nls-argesedr/snshvtonioeds-gcnfracefh-etaniminn-eemidcrnl-epser-nwennhvn.wgd (edet fuoinhru 8. 4. 5458) 86.

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Dtekndu/Atdgtdeh/Evriewd/Itnecsrt/Gmrwetnuie, Wnzrer ssthtrsaes kf oivutfhe. Mrsuraewnv RS: Hpa Enamlegegabri Einn eid Ancdesdpraeenh sge Ccgieecceei, his Aghon Enee (6775), nhrserdhn mactin: ihie://meessienuhoee.bdghigaep.hse/AXUURAAHDEN/Eenefsrlu/0273842-9588574949736/Pnrtmd_Rolsldtinr_er_Nneineon.nsr (teeu swcoeaaz 3. 9. 8307), 2.