1. Grundsätze
Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx. Xxx xxxxxxx xx Xxxxxxxxx xxxxx xxxxx xxxx Xxxxxxxxxx Xxxxxxxx xxxxxx xxxxxx, xx xxx xx xxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxxxxxx xxx xxxx xxxxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.
Xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx, xx xxxxx xxxxx Xxxxx xxxx Xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxx, xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxx, Xxxxxx, Xxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx" xx Xxxxxxxx xxxxxx.
Xxxxxx xxx xxxxxx xxx xxx Xxxxxxxxxx xx, xxxxx xxx xx xxx Xxxxxxxx, xxxx xxxxx xxx "xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx" xx Xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxx xxxx Xxxxxxx. Xxxx xxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx, xxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx "xxxxxxx" Xxxxxxxxxxxx. Xxx xxx xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx x xxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx.
2. Mittelpunkt oder kein Mittelpunkt?
Xxxxxxxxx xxxx xx xxxxxx xxxxx xxxxxxxxxxxxxxx, xxxx xx xxxx: Xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxxx. xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx, xxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx, xx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx xxxx XX X. xxxx.
Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxx xxxx xxxxxxx. Xx xxxxx xxxxxxx xxx xxx Xxxxxxxxxx xx. Xxxx xxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx:
- Xxx xxxxx Xxxxxxxxx, xxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxx.
- Xxx xxxxx Xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xXxxxxxxxxxxxxxxx xxxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxx, XXxXx XX xxxx X. xxx.
- Xxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx xx xxx Xxxxxx x.xx. xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx, XXxXx XX xxxx X. xxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxxx.
- Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx, xxx xx Xxxxxxxxx Xxxxxxxxx xxxxx xxx xxxx xxxxxx xx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx, xxx xxx XXX xxx xxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx, xxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx. Xxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx. Xx Xxxxxxxxxxx xxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxx xxxx xxxxx xx Xxxxxxxxxxxxx, xxxxxxx xxxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxx
XXXXXXXXX:xxxxxxXxxx xxxx xxx Xxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xxxx xxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx. Xxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxx xxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxxx.
XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xx Xxxxxxxxxxxxx xxxxx, xxxx xxxxxxx xxx xxxxxxx xxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx x XXX xxxx. xxxx xxx Xxxxx xxxxxxxxx xxxxxx. Xx xxxxx xxxx xxxxxxxxx xxxxx xxxxxx xx, xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxx Xxx xxxxxx xxx Xxxxxxxxxxxx. Xxx xx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxx xxxxxxx xxx xxxxxxxx, xxxxxx xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxx Xxxxx, xx xxx xx xxx xxxxxxxxxx Xxx xxxxx Xxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx.
3. Auch welche Einkünfte kommt es an?
Xxx xxx Xxxxxxxxxxx xxx "Xxxxxxxxxxxxx" xxxx xxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx Xxxx xxxxxxxxx. Xxxxx xxx xx xxxxxxxxxxxx, xxxx xx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxx xxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxx.
Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxx "Xxxxxxxxxxxxx" xx Xxxxxxxxxxx xxxxx. Xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxxx.
Xxxxx xxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxxx xxxxxx xxxx Xxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. "Xxxx xxxxx Xxxxxxxxxx xxxxxx xxxxx xxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxx xxx xxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx".
Xx Xxxxxxxxxxx XXXX X xxxx xxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx. Xx xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxx xxxxxx Xxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxx" xxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx.xxxxxxXxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxx.
Xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx: "Xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxx xxx. Xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x Xxxx x Xx. xx Xxxx x XXxX xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxxx.
4. Muss das Arbeitszimmer notwendig sein?
Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxx "xxxxxxxxxxxx" xxxx "xxxxxxxxx" xxx. Xxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxx xxxxx XXXxXxxxxxx xxx xxx Xxxxx xxxx xxxx xxxxxxxxxx: Xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx. Xxxxxxxxxxx xxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.
Xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx.X. xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxx Xxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx:
- Xxxxxxxxx xxx xx xxxxxxx, xx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxx xx xxxx xxxxxxxxxxx xxxxxxx xXxxxxXxxxxxx xxxxxxxx.
- Xxxx xxx Xxxx xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx.
- Xxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx XXXxXxxxxx xxx xx.x.xxxx, XxX xxxxx.
Xxx xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xx xxx xx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx Xxxxxxxxx xxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
Xxx xxxxxxx Xxxx: Xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx xxxxx Xxxxxxx, xxx xx xxxxxx Xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx "Xxxxxxxxxxx" xxx, xxxxxx x xxxx xxx xxxxxxxxx Xxxxxxxxxx x xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx Xxxxxxxx xxx, xxxxxx xxx Xxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxxx xxx Xxxx xxxxxxxxx xx xx Xxxxxxx xxxx xxxxxxx Xxxxxx xxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx x xxxx xxxxx xx xx Xxxxxxx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
XXXXXXXXX:xxxxxxXxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxx. Xxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xx xx Xxxxx xx Xxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxx, xxxxxxx xx Xxxxxxx xxxx Xxxxxx xxxxxx xxxxxx xxxxxx, xxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxx xxxxxx XXXX: Xxx xxxx xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxx xxxxxx xxx. Xxx xxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx. Xxx xxxxx xxxxxxx Xxxx xxxx xxx xxxx xxxxxxxx xxxx. Xxxx xxxxx "xxx" xxxx xxxxxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxx, xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx.
5. Fazit
Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xx xxx xxx xxx xxxxxx Xxxxxxxxxx xx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxxx, xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx, xxxxxxx xx Xxxxxxxxxxxxxx, xx xxxx xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx, xxxxxxx x.xxx XXX xxxxxxx xxxxx.
Xxx Xxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxx, xxx xxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx, xxxx xxxx xxxxxxxxx. Xxx xxx Xxxxxx, xxx xxx xxx xxxxxxx Xxxx xxxxxxxxx, xxxx xxx xxx Xxxxxx xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xx xxx xxxx xxxxxxxxxxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx xxxxxx xx xxxxx xxxxxxx: "Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx.X. Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx, Xxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxx xx xxxxxxxxxxxxxxxx."
Xxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx. Xxx xxx xxxx xxxxxxxxx xxxxxxx xxx, xxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxx xx xxx xxxxxxxxxxx xxxxx. Xxxx xxxxxxxxxx: Xxx Xxxxx xxx x xxxxxxxxxx Xxxxxx x xxxx xxx Xxxxxxxxx xxxxx xx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx. Xxx xxxx xxx xxxxxxxx x.xxx XXX xxxxxxxx, xxxx xxxxx xxxxx xxxxxxxx, xxxx xx xxxxxxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxx xxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx.
Xxxx xxxxxx Xxxxxxxx:
- Xxxxxxx xxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx "xxxxx" xxx xxx Xxxxxxxx xxxxxxx xxxxxxx, xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxx xxxx xxxxxxxxxxx. Xxxx xxx x.x.xxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xxxx xxxxxxxxx. Xxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxx.
- Xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxxx xxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xx xxxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxxxxxx xxx xxxx xxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xx.xxx XXX xxxxxxxx xxx x XXxXXx. Xxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxx xxx Xxxx xxxxxxxx xxxx, xxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx x xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxx x xx xxxxxxxxxx. Xxx xxxx xxxxx xxxxxx. Xxxx xxxx xxxx xxxxxxxxxx.
- Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx: Xxxx xx x Xxx. x XXxX xxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxx xXXX xx.x.xxxx, XXxXx xxxx X X. xxxxx.