Manchmal entsprechen Teile des Körpers nicht unbedingt dem Ideal und den Wunschvorstellungen. Und so legen sich immer mehr Menschen unters Messer, um sich verschönern zu lassen. Aufwendungen für kosmetische Behandlungen und Schönheitsoperationen sind steuerlich nicht absetzbar, doch es gibt Grenzbereiche.

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx

x Xxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxx.

1. Was bei kosmetischen Behandlungen zu beachten ist

Xxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxx, xx xxxx xxxxxxxxxxxx xx xxxxxx. Xx xxxxxx Xxxxxxx xxxxxxxxxxxx, Xxxxxxxxx xxxxxxxxxxxx, Xxxx xxxxxxxxx, Xxxxxxxxxx xxxxxxxxx, Xxxxx xxxxxxxxxxxxxx xxx xxxxxx xxxx. Xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxx xxx xxx Xxxxxx, xxxxxxx xxxx xxx Xxxxxx. Xx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxx Xxxxx, xx xxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxx: Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, XxxxxxXxxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx XxxxxxxxxxXxxxxx, Xxxxxxxxx Xxxxxxx, XxxxxXxxxx Xxxxxxxxxx, Xxxxxxxxx xXxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx.

Xxx Xxxxx xxx xxx xxxxx, xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xx xxxxxxxxx xxxx, xx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xXxxXxx. XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, Xxxxxxxx XXx xxxxxxx:

Grundsatz

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxx xxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxx xxxx xxx Xxxxx xxxxxxxxx, xxx Xxxxxxxxx xxxxxxxxxxx xx xxxxxx xxx xxxx Xxxxxx xx xxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx, Xxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx, xx xxxxxxxx, xx xxxxxx xxxx xx xxxxxxx.

Ausnahme für Schönheitsoperationen

Xxxxx xxxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx x xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxx x xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxx xx xx Xx. x XXxXx.

Xxx xxxxx xxxxxxxxx xxxxxxxxx, xx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxx, xxxxxxx Xxx xx Xxxxxxx xxxxxxxxxx, xxxx xx xxxx xxx Xxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx

  • Xxx xxxx xxxxxxxx xxx XXX xx xxxxxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx. Xxxxxx xxxxxx xx xxxx xxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XX X xxxxx xxx XX X xxxxx, XXxXx. xxxx XX X. xxx xxx xxxx.
  • Xxxx xxx Xxxxxxxxxxx xxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx" xxx x.xx.xxxx xxx xxxxxxxxxx XXXxXxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx xx Xxx. x XXxXX xxxxx.
  • Xx xx xx Xxx. x XXxXX xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxx, x. x. xx xxxx xxxxx Xxxxxxxxxx, xxxx xxx xxxx xxxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx xxxx. Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx.

Xx xxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx

x Xxx xxxxxxx xxx Xxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx. Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx, xxx xxxxx xxxxxxxxxx, xxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxx xxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx.

x Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx, x. X. Xxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx.

x Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx, xxxx xxxxxxxxxxx xxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx.

x Xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxx Xxxx xxxx xxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx, xxxx xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxx Xxxxx xxxxxxxxxx, x. X. xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxx xxxxx.

Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxx. Xxxx xxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xx. Xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxx Xxx xxxxx xxxxxxxxx xxxxxx Xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxx xx xxxxxxxxxx xxx, xxxxxx xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxx xxxxxx Xxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx.

2. Botoxbehandlung

Xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxx X xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx.

Xxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxx xxx xxxxxxxxxxxxxx xxx Xxxx xxx xxx Xxxxxxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx Xxxx xxx Xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx, xx xx xxxxxx Xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

Xxx Xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxx xx Xxxxx xxx xxx XXX Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx. Xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxxxxx xXX Xxxxxx xxxxx.xx.xxxx, x X xxxxxxx.

3. Fettabsaugung (Liposuktion)

Xxx Xxxxxxxx xxx Xxxx xxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxx xxxx xxx Xxxxx, xxxx xxx Xxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxx xxxxx xxxxx xxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx.

Xxx Xxxxxxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xx Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxx xxxx xx xx xxxx xxxxx xxxx xx xxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx, xxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxx, xxxx xx xxxx xxxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxx.

Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxx xXxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xx xxx Xxxxxx xxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx xx Xxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx xxx. Xxxx xxxx xxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxx xxxx xxxxx xxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxx xx xxx Xxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxxx xxxx Xxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx, xxxxxxxx xxx xxxx xx Xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx, xx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXXXx x xxxxx xxxxxxxxxxx Xxxxxxxx x xxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xx, xx xx xxxx xx xxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx. xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxx xxx XXX xxxxxx xxxxx Xxxxx xxxxxxxx xx.
  • Xxxxxxxxxx xxxxxxxxxxx xx xxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx xxxx. Xxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx XXX xxx xxxxxxxxxxx. Xx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx, xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxx, xxxx xx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xXxxxxx: Xxxxxxxxxx xxx XXX xxx xx.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

4. Brustoperation

Xxxxxxxx xxx xxxxx Xxxxxxx xxx Xxxxxx xxx Xxxxx xxxxxxxxxx x xx xxxx xxx xxxxxxxxx Xxxxx. Xxxxx xxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx xxxxx xXxxxxxxxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxx Xxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxx xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xXxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxxxx

Xxx Xxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxx. Xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxx xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx, xxx xxxxxxxxxxx xxxxx. Xxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxx, xxxx xx xxxx xxxxxxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxx xxxxx.

Xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxx xxx xxxxx xxx Xxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxx xxx xxxxx Xxxxxxxxx. Xxxx xxx xxxxx Xxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxx xxxx xx xxxxx xxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx, xxxxxx xxxx xxxxxx Xxxxxxxx xxx xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx: Xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx XXX xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxxxxx xx xxxx xxxxxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxx, xxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxxxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx. Xxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxx.

XXXXXXXXX: Xxxxxx xxxxx xxx Xxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxx, xxx xxxx Xxxxxx xxxxx xxxxx "xx Xxxxxxxxxxx" xxxxxxxx xxxxxxx. Xxx xxxxxxxxxx Xxxxxxx, xxx Xxxxxxx xxx xxx Xxxxxxx xxxxxxx Xxxxxxxx xxxxxx xxxx xxx xxxxx Xxxx xxxxx xxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

5. Haarausfall

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxxxx x. xx. xxxx xxxxxxxxxx xxxxxx xxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx xxx xx xx xxx xxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxx xxxxx xxx xxx xxxxxxx, xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx:

  • Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxx XX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • Xxxxxxxxxxx xxxxx Xxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxxx.
  • Xxxxxx xxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxx xxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxx. Xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx x"xxxxxxxx xxxxxx"x, xxx xxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxx xxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxx xxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, x X xxxxxxxx XX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

XXXXXXXXX: Xxxxxxxxxx xxxxxx xxx Xxxxxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxxx Xxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx: Xxx xxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx. xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx, xx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.

Xxx xxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxx, xxxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxxx Xxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxx, x. X. xxx xxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx x. xx. xxxxxxxxx xxxxxxxxx. Xxxx xxxxxx Xxx xxxx xx xxxxxx Xxxx xxxxxxxxx xxxxxx, xxxx xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxx.

Xxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx, xx xxxx xxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxx, xxx xxxx xxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx.

xXxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxx xxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Sozialversicherungsrecht

Xxx xxxxx xxxxxxxx Xxxx xxxxxxx xxxx Xxxxxxxx xxx xxxx Xxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxx x.X.x. xx xx Xxx. x XXX X xxx, xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxxxxxx xxx, xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X x XX xxxx Xx.

XXXX xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxx xxxxxxx xxxx xxx Xxxxxx, Xxxxxxx xxx xxx Xxxxxxxxx xxxxxxx xXxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxx xxxxxx Xxxx xxxx Xxxxxxxxx xxxxxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxx xxx xxxxxx xxxxx xxx Xxxxxxxxx xx xxxxxx, xxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxx. Xxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxx xxxxxxxx xx Xxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxx. Xxxxxxx xxxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx XxxxxxxxxxxXxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxx xx Xxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxx Xxxx xxxx Xxxxxxxx xxxxx xxxxx xxxxxxxxx xxx xxx xxxxx xxx Xxxxxx xxxxxxx xxx xxxx. Xxxxxx xxx Xxxxxx xxx xxx Xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxx xxx, xxxx xx xxxxxxxxxxx xxxxx, xxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxx.

XXXX Xxxxxxx xxxx xxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxx, Xxxxxxx xxx Xxxx xxxxxxx. Xxx xxxxxxx Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx Xxxxxxxx xxxxxxx. Xx xxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx xx xxxxx xxxxxxx Xxxx xxxxx xxxx xxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X x XX xxxx Xx.

6. Umsatzsteuer bei Schönheitsoperationen und kosmetischen Behandlungen

Xxxx xxx xxx Xxxxxxxxxxxx xxx xx xxx xxxxxxxxxx Xxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxx. Xxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxx x Xx. xx XXxXx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxxx:

  • Xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xx Xxxxxxxx. Xx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx, xx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx xxx xxxxxxxxxxxxxxx Xxxx xx Xxxxxxxxxxx xxxxx, x. X. xxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx, xxxxx xxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxx xxxx xxx xxxx xxxxxxxxxxxxxxx Xxxx xx Xxxxxxxxxxx xxxxx: Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, XxxxxxXxxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx XxxxxxxxxxXxxxxx, Xxxxxxxxx Xxxxxxx, XxxxxXxxxxxXxxxxxxxxx, Xxxxxxxxx xXxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx.
  • Xxx Xxxx xxx. Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx. Xxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxx xxxxxx xx xxxxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxx x"Xxxxxxxxxxxxxxxxxxxxxx"x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx xXXXxXxxxxxx xxx x.xx.xxxx, X X xxxxx xxx X X xxxxxx.

Xxxxxxx xxxxxxxx xxxx: Xxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxx, xxxx Xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx XXX xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xXxxxxx xxxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx x xxx xxxxxxxxxxxxxx Xxxxxxxxx x xxxxxxxxxxxx Xxxxxxx xx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx, xxxx x xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx x xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx, xx xxxxxxxxx xxxx xx xxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxxxx, xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx, xx xxxx xxxxxxx xxx, xxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxx xxx Xxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxx xxxxxxxx xxxx. Xxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx xxxx xxx Xxxxxxxxxxx, xx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxx xxxxx, xxxxx xxxxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

  • Xxxx xx x Xx. xx XXxX xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xxxx xxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx, xx xxxxxxxxx xxxx xx xxxxxx. Xxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxx.
  • Xxx Xxxx: Xxx Xxxxxxxx xxx xx Xxxxxxxxx xx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx. Xxxxxx xxx XXX: Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx. Xx xxxxxxxx xx xxxx xx Xxxxxxxxxx: Xx xxxxxxx XxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx.