Betriebs-Pkw: Steuerliche Behandlung von Kosten, Privatnutzung, Fahrten

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1. Ermittlung des betrieblichen Nutzungsanteils

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a) Wie Sie den betrieblichen Nutzungsanteil nachweisen

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2. Zuordnung zum Betriebsvermögen

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a) Wie Sie eine Zuordnung zum gewillkürten Betriebsvermögen vornehmen

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b) Zuordnung zum Betriebsvermögen bei betrieblicher Nutzung unter 50 % sinnvoll?

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3. Betriebsausgabenabzug der Fahrzeugkosten

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Korrektur der Betriebsausgaben

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4. Versteuerung der Privatnutzung

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a) Privater Nutzungswert nach der Pauschalmethode

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Was alles umfasst der Listenpreis?

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Wenn Sie den Firmenwagen gar nicht für Privatfahrten nutzen

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Umsatzsteuer auf den privaten Nutzungswert

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b) Privater Nutzungswert nach der Fahrtenbuchmethode

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Wie Sie ein Fahrtenbuch korrekt führen

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx XxxxxxxxxXxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx.

Umsatzsteuer auf den privaten Nutzungswert

Xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx x Xxx. xx Xx. x XXxXx. Xxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxx, xxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx, xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x.xx.

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Xxxxxxxx:

c) Privater Nutzungswert nach der Teilwertmethode

Xxxx xxx Xxxxxxxx xx xxxxxxx xxx xx x xxx xxxx xxx xx x xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxx xxx xxx xxx. Xxxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxxx xxx x Xxx. x Xx. x Xxxx x XXxXx.

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Xx xxxxx Xxx xxx:

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Umsatzsteuer auf den privaten Nutzungswert

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Xxxxxxxx:

5. Kürzung der Gesamtkosten um die Fahrten Wohnung - Betrieb

Xxxxx Xxx Xxxxx XxxxxxxxxXxx xxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxxxx x xxxxxx xxx Xxxxxxxxxxxx x xxxx xxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx x Xxx. xx x.X.x. xx x Xxx. x XXxXx. Xxx xxxxxxxx:

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a) Kürzungsbetrag nach der Pauschalmethode

Xxxxx Xxx Xxxxx XxxxxxxxxXxx xx xxxx xxx xx x xxxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxx xxx, xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxx xxxxx:

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b) Kürzungsbetrag nach der Fahrtenbuchmethode

Xxxxx Xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxx xxx, xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxx.

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x Xxxxxxxxxxx xxx XxxxxxxxxXxx: Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx.

c) Kürzungsbetrag nach der Teilwertmethode

Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxx xx x xxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxx x xxXxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxx, xxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx xxx x,xx x xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxx xxxxxxxx xxxxxx.

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6. Entfernungspauschale für Fahrten Wohnung-Betrieb

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx.

7. Nutzung des Betriebs-Pkw für betriebsfremde Zwecke

Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxx, xxxxxxx xxxx xxxx xxxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxxxxx xxxx Xxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx.

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Zusammenfassendes Beispiel

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8. Kostendeckelung bei Anwendung der Pauschalmethode

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Xx xxxxx Xxx xxx:

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• x. Xxxxxxx: Xxxxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxx xxxxxx Xxxxx xx xxx xxxxxx xxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx, xxx Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xXxxxx xx. Xxx xxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx.
• x. Xxxxxxx: Xxxxxxxxxxx Xxx xxxxx Xxxxx: Xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx.
• x. Xxxxxxx: Xxx xxxxxxxxx Xxx xxx Xxxxxxxxxxxx x xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xXxxxxxxxxxxxx xxx x xxxxx xxxx xxx Xxxxxxxxxx xxxxxx xxxxxxx xxxxxx x xxx xxx Xxxxxxx XxxxxxxxXxxxxxx xXxxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxxx xxxxx XxxxxxxxxXxx xxx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX xxxxxxxx xxx Xxxxxxxxxxxx x.xxx XXX. Xxx Xxx xxxxx xx xxx Xxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxx xXxxxxxxxxx xx xxx.

XXXXX: Xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxx Xxxxxx xxxxxxxxxx xxxxxxx, xxx xxxxx xxxxxxxxxx xxxx. Xxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxxxxx. Xxxx xxx xxxxxxxx: Xxxxxx Xxx Xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxx xxx Xxxxxx xxx xxxxxx xxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx.

XXXXXXXXX: Xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx, xxxxxxx Xxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxxx: Xx xxxxxxxx Xxx xx Xxxxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx. Xxxxxx xxxxx xx, xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxx xx x xx xxxxxxxxxx. Xxxx xxxx xxx x xxXxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxx. Xxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx x xxxxxxx xxx xx x xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx x xxxxxxx xxx x xxx xxx Xxxxxxxxxxxxxxx.

Umsatzsteuer auf den privaten Nutzungswert

Xx Xxxx xxx Xxxxxxxxxxxxxxx x xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx x xxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx xxxxx, xxxxxxx xxxxx xxx xxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x.xx:

• Xxxxxxxxx xxxxxx Xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xx, xxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx. Xxx xxxx Xxxxxxxxxxxxxx, xxx XxxxXxxxxxxxxxxx, XxxxXxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, XXXXxXxxxxxx xxxxx xx Xxxxxxx xxxxxxxxxxx Xxxxxx. Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx. Xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, x. X. xxx Xxxx xxx Xxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx. xxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
• Xxxx xxxxxxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxx Xxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx, xxxxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xx x xxxxxxxx. Xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxx xxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx.
• Xxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxx xxxxxx xx x Xxxxxxxxxxxx.

Xxxxxxxx xxxx xxxxx:

9. Nutzung mehrerer Fahrzeuge

Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxx, xxx xx xxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxx, xx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxx xxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxx xxxx xxxxx Xxxxxxxx xxxxxxx, xx Xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

• Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx x xxXxxxxxx xxx xxxx xxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxx xxx Xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx. "Xxxxxxxxxxxxxxxxxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.
• Xxxx xxx XXX xxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx XxxxxxxxxXxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x xxXxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxxx xxx xxxxx xxxxxxx xxxxx xxxxxx! xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

XXXX xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx, xxx xxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

xxxx Xxxxxxxxx: Xxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx

x xxxx xxxx xxxxxxx Xxxxxxx xxxxx xxxxxxxx xxxx, x. X. Xxxxxxxxxxxxxx,

x xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx,

x xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx, x. X. Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx xxx xxxx Xxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxxx.

xxxx Xxxxxxxxxxxxxxxxxxxxxx: Xxxxx Xxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx "xxx Xxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxx xxx xxxx xxxx xxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxx Xxxxxxxxxxx XxxxxxxxxXxx xxxx Xxxxxxxxxxxxx xxxxxx, xxxxxxx xx, xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxxx.

Xxxxx Xxx xxxxx Xxx xxxxxxxxx xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx x x xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx xxxxxxxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxX xxxx X. xxxxx.

XXXXXXX: Xxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. Xxxx xxxxxxx Xxx xxxxxx xxxxxxxxxx. Xxx xxxxxxxx xx Xxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx Xxxxx xxx. Xxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.

Xxxxxxxx:
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Xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx x Xxx xxxxxxxxxx, xxx xxxx xxx xxxxxxx x x xxx Xxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx xx xxxxx.
Xxxxxxxx:
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Xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xx Xxxxxxx xx xxx xxxxxxxx xx xxxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxx, xxxx xx xxx xxx xx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxx xxxxx xxxxxx xxxxxx, xx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xx. X. xx Xxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx.

10. Vorsteuerabzug und Umsatzbesteuerung bei Betriebs-Pkw

Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxXxxx xxxx xxxx xxxxxxx Xxxxxx xxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xx. x XXxXx Xxxxxxxxxxxx xxxxxxx xx x Xxx. xx Xx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxx, xxxxxx xxx xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx. Xxxxx xxxx xxx Xxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx, xxx xxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx.

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx XxxxxxxxxXxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxx xxxxxxxx xxxx Xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx:

• Xxxxxxxxxxxxxxx xxxxxx xx,
• Xxxxxxxxxxxxxxxxxx xxxxxx xx,
• Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xx.

XXXXXXX: Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xx xx Xxx. xx XXxX xxxxxxxxxxx.

a) Pauschalmethode (1 %-Regelung)

Xxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx x x Xxxxxxxx xxxxxxx xx x Xxx. x Xx. x Xxxx x XXxXx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx.

Xx xxx xxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx x xxXxxxxxxx xxxxxxxxxx xxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxx XxxxXxxxxx xxxxxxxxxxx xxxx xxxxxxx, xxx xxxxxxxxxxxxxxxxx xxxxx, xxx xxxxxxx, xxx xxxx xxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxx: Xxxxxxxxxxx xx.xxx XXX x x x x xx Xxxxxx x x.xxx XXX x xx x x x.xxx XXX x xx x Xxxxxxxxxxxx x xxx XXX.
Xxxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxx x. X. xxxxxxxxxxxx xx x xxxxxxxx xxxxxxx, xxxxx xxxxx Xxxxxxxx xxxxxxxxxxx: Xxxxxxxxxxx xx.xxx XXX x x x x xx Xxxxxx x x.xxx XXX x xx x x x.xxx XXX x xx x Xxxxxxxxxxxx x xxx XXX.

b) Fahrtenbuchmethode

Xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx, xxxxx xx xxx xxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxx xx xxx xxxxxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. x Xxxx x XXxXx, xxx xxx xxxxxx Xxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx.

c) Schätzung des nichtunternehmerischen Nutzungsanteils

Xxxxx xxx Xxxxxxxxxxx xxx xxx x xxXxxxxxxx xxxxxx Xxxxxxxx xxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxx. Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xx. X. xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx. Xxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxx xxx, xxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xx x xx xxxxxxxxx, xxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxx.

Xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xx.X. Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

11. Besonderheiten bei Selbstständigen gegenüber Arbeitnehmern

a) Heimfahrten bei doppelter Haushaltsführung

Xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxx. Xx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxx xxx xxxx xxxx Xxxxxxxxxxxx xxx. Xxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx XxxxxxxxxXxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxx, xxxx xxxxx xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx.

Xxx Xxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx Xxxxxxxx xxxxxxx xxxxx Xxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. "Xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxx Xxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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Xxx XXX xxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxx. Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxx x,xxx xxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxxxx xxxxxx xx xx Xxxxxxxxxxx xxxx Xxxxx. Xxx Xxxxxxxxxxx xxx Xxx xxxxxxxx xx.xxx XXX, xxx xxxxxxxx Xxxxxxxxxx xxx xx.

b) Einzelbewertung der tatsächlichen Fahrten zwischen Wohnung und Betrieb

Xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxx xxxxxxxxx x x xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx x x xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx x,xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxx: Xxx xxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xx xxxxxxxxx x,xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx.

• Xxxxx Xxxxxxxxxxxx xxxxxxx xxx xx xxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxx xx Xxxxxxx xxx XxxxxXxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxx xxxxx xxx x,xx xxXxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx: Xxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxx x,xxx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxx xxx x,xxx x xxxxxx xxxx, xxxx xxx xxx x,xx x xxxxx xx Xxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.
• Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx XxxxxxxxxXxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx XXXxXxxxxxx xxxxx xx xx x Xxx. x Xxxx x XXxX xxx xxxxx xx xx x Xxx. x Xxxx x Xx. x Xxxx x XXxX x Xxxxxxxxxxxxxxx x xxxxxxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx XXX Xxxxxxxxx xxx xx.x.xxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx

Xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxx:

• Xx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxx xxx. Xxx xxxxxxxxxx Xxxxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx XxxxXxxxxx xxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx X, Xxxxxxxx XXX X xxxxxx.
• Xx xxxxx xxxxxxxx Xxxxxx xxx xxx XX Xxxxxxxxxxx x xxx xxxx xxx x. Xxxxx x xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxx xxxxx xxx xxxxxxxxx x,xx x xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx x,xxx x xxxx x Xxxxxxx xxx Xxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

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c) Fahrten zum Betrieb bei nur einem Auftraggeber mit Entfernungspauschale

Xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx XxxxxxxxxXxx, xxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxx xxxxxxxxxx Xxxxxx xxxxxxxx, xxx xxx xxxxx Xxxxxxx xxxxxxxxx. Xxx xxxx xxxx, xxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxx xx xxxxxx Xxxxxxx xxxxxx xxxxx

Xxx Xxxxxxxxxxxxx xxxx xxx xxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxx xxxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxx" xxx xxx xxxxxxx xxx Xxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx. xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxx Xxxxx xx xxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxx xxxx. Xxx xxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx: Xxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxx xx xxxxxx Xxxxxxx xxxxxx xxxx, xxxxxx xxxxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxx xxx XXX xxx xxxxxxxx xxx "Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx, xxx xxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx Xxx, xx xxx xxxx xxx xxx xxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx". Xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxx xxx xxxx xxx xxxx xxx xxxx Xxxxxxxxxx xx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

Xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxx, xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, x.x. xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx XxxxXxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx xxxxxx Xxxxxxxxxxxxxxx xXxxxxx xxxxx xx xxxxxx Xxxx xxx xxx Xxxxxxx xxxxx, xxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxx. Xxxxxxxxxxx xxxx xxxxx xxx xxxxx Xxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX: Xxx XXXxXxxxxx xxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxx xx xxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx: "Xxxxxxxxxxxxxxx xxx xxx xxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, x.x. xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxx, xx xxx xxxx xxx xxx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx" xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxxx.