1. Besteuerungsgrundsatz
a) Besteuerung in der Ansparphase
Xx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xx XxxxxxxxXxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx: x.xxx XXXx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx.
XXXXXXX: Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxx xx xx Xx. x XXxX, xxxx xxx Xxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxx. Xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xx xx XXxX.
Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, x. X. xxxxx Xxxxxxxxxx xxx Xxxxxxxxx, xxx Xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxxxxx xxxxxx xxxxxx Xxxxx xx.
b) Besteuerung in der Auszahlungsphase
Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx, xxxx xxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxxxxxxxxx. Xxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxxx xxx. xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx xx Xx. x XXxXx.
Xxxxx Xxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx Xxxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx XxxxxxxxXxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxx xxx xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxx.
XXXXXXXXX: Xxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxxxxx xxx xx Xx. x XXxXx. Xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.
Xxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx: Xxxxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx XxxxxxxxXxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx, xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxxxx xxxx Xxxxxxxx, xxx xx Xxxxx xxxx xxxxxxx xxxxx xx Xxxxx xxx xxxx, xx x xxx Xxxxxxxxxx, xxxxxxxxxx x.xxx XXX. Xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx x xxx xxxxx xxx xxxxxx xxxxxxxxxx Xxxxxx x xxxxxx xxxx Xxx xxx Xxxxx xxxxxxxxxxxxxxx.
Xx xxx xxxxxxxxx Xxxxxx xxx xxx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xxx xx Xxxxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx, xxxxxxx xx xxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx,x x xxx Xxxxxxxxxx, xxxxxxxxxx x.xxx XXX. Xxx xx Xxxxx xxxx xx Xxxxx xxx xxxx, xxxxxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx,x x, xxxxxxxxxx x.xxx XXX xxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx.
Xxx xxxxx Xxxxxxxxxxx xxxx xx xx Xx. x XXxX xxxx xxx xxxx Xxxxxx, xxxxxx xxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xx xxxx
- Xxxxxxxxxxxxxx xx xxxxx xxxxxxxx XxxxxxxxXxxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx xxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxx xxxx. XXxXx.
- Xxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxxxxxxxxxxxxxxxxxxx.
- Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx x Xx. xx XXxXx.
- Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx x Xx. xx XXxXx.
Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xx xxx Xxxxxxxxx xxxxxxx XxxxxxxxXxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxx xxxxx:
- Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxx, xxxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxxxxxxxxxx.
- Xxx Xxxxxxxxx xxxx Xxxxxxxxxxxx x xxxxxxxxxxxxx xxx xxx x.x.xxxx x xxx xx xxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx xxx xx Xxx. x xxx Xxx. xxx XXxX xxxxx: Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xx xx Xx. x XXxX xx xxxxxxxxxx. Xxxxxx xxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxx xxxxxxxxx xxxxxxxxxx.
- Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxxx xxx xx x x xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx xxx x Xx. xx XXxXx.
XXXXXXX:
Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxx xxx xxxxxxx Xxxxxx xxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxx xxxxx. Xxxxxxxx xxxx xx xxx xxxxxxxx Xxxxxxxx xxxx xxxxxx, xxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xx Xxx xxxxxxxxxxxxxx. Xxx "Xxxxxxxxxxxx" xxx Xxxxxx xxxxxx xxxx, xxxx xxxxx xx xxxxxx Xxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxxxxxxxxxx xxx xXXxXxxxxxxxxx xxxxxxx, X. xxx.
2. Besteuerung bei nur teilweise geförderten Beiträgen
Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxxx xx xxxxx Xxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.
Xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxx,
- xxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.
- xxx Xxx xxxxxxxxx xxxxx xxxxxxxx XxxxxxxxXxxxxxxxx xx xxxxx Xxxx xxxxxxx, xx xxx Xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx.
- xxxx xxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx xxxxxxx, x. X. xxxx xxxxxx Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxx xxxxx xx Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxx.
Xxxxx Xxx xx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx:
- Xxx xxx Xxxx xxx Xxxxxx, xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX.
- Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxx xxx Xxxx xxx Xxxxx, xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxxxxxxxxxx.
- Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxx xxxx XxxxxXxxxxxxxxxx, xxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxx, xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxx xxx xxxxx xxxxxxxxx Xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX. Xxx xx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx.
XXXXXXX: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xx Xx. x XXxX, xxx xxx Xxxxxxxxxxxxxxx xxxx XxxxxXxxxxxxxxxx xx xxx xxxxx xxxxxxxxxxxx Xxxx xxx Xxxxx xxxxxxxxx xxxx, xxx xxxxx xxxxxxx Xxxxxxxx: Xxxxxx xxx xxx xxx "xxxxxxxx" Xxxxxx xxxxxxx xxxxx Xxxxxxxx xxxx xxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx.
Xxx Xxxxxxxxxxxxxx xxxx Xxxxx xxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxx xxx xx xxxxx xxxxx xxxxxxxxxxxx Xxxx xxxxxxxxxx xxxx. Xx xxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx.
3. Besteuerung bei Umwandlung von Altverträgen
Xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxxx xxx Xxxxxxx xxxxxx xxxxxxxxx xxxxxx, xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxx Xxxxx xxxxxxxxx xxx x Xxx. x Xx. x XxxXxxxXx.
Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxx:
- Xxxxxx xxx Xxxxxx xxx xxx "Xxxxxxxxxx" xxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxxxx xxxxx, xxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxxxxxxxxxx.
- Xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxxx xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxxxxxxxxxx.
Xxxxx Xxx xxxx xxx Xxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxxx xxxxxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xx. X. xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx: xx xxxxx Xxxx, xxx xx xxxxxx Xxxxxx xx xxxxxxxxxx xxx, xxx xx xxxxx Xxxx, xxx xxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxx Xxxxx xx.
Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx xxx xxxxxxxx Xxxxxxxx x xxxx xxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx x xx xxxxxx Xxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxxxxx.
XXXXXXX: Xxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxx, xxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxx. Xx xxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxx.
4. Besteuerung bei schädlicher Verwendung des Altersvorsorgevermögens
Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxx xxxx Xxx xxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xx XXxXx.
Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xx Xxxxxxxx xxx
- Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx,
- Xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxx,
- xxxxxxxxxxxx Xxxxxx xxx Xxxxxxx.
Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxx:
- Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXxXx.
- Xxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxxxxx xxxxxx, xxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxx xxxxxx xxxx, xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
Xxxxxxxx:
Xxx xxxxx xxxxxxxxx Xxxxx XxxxxxxxXxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xx.xxx XXXx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx.xxx XXX. Xxx XxxxxxxxXxxxxxx xxxxxx Xxxxxxx xx Xxxxx xxx xxxxxxxxx x.xxx XXX xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx x.xxx XXX.
xxxxxx |
Xxx Xxxxxxxxxx xxxxxxxx |
Xx xxxxxxxxxx xxxx |
Xxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxx |
xx.xxx XXX .x. x.xxx XXX .x. x.xxx XXX |
xx.xxx XXX .x. x.xxx XXX xx .x. xx.xxx XXX |
xxxxxx |
x xx.xxx XXX |
x xx.xxx XXX |
XXXXXXXXX: Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xx Xxxxx xxxxxxxx xxx, xxxxxxx xxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xXxxxxxxxxxxxx xxx xx xx Xx. x Xxxx x XXxXx.
Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxXxxxx: Xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx