{"id":72336,"date":"2019-12-12T13:00:25","date_gmt":"2019-12-12T12:00:25","guid":{"rendered":"https:\/\/firstcitiz.com\/?p=72336"},"modified":"2021-08-03T14:01:37","modified_gmt":"2021-08-03T12:01:37","slug":"%d0%ba%d0%b0%d0%ba-%d0%bf%d1%80%d0%be%d0%b4%d0%b0%d1%82%d1%8c-%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d1%8c-%d0%b2-%d0%b3%d0%b5%d1%80%d0%bc%d0%b0%d0%bd%d0%b8%d0%b8","status":"publish","type":"post","link":"https:\/\/clone.firstcitiz.com\/ru\/%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d1%8c-%d0%b2-%d0%b1%d0%b5%d1%80%d0%bb%d0%b8%d0%bd%d0%b5\/%d0%ba%d0%b0%d0%ba-%d0%bf%d1%80%d0%be%d0%b4%d0%b0%d1%82%d1%8c-%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d1%8c-%d0%b2-%d0%b3%d0%b5%d1%80%d0%bc%d0%b0%d0%bd%d0%b8%d0%b8","title":{"rendered":"\u041a\u0430\u043a \u043f\u0440\u043e\u0434\u0430\u0442\u044c \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u0432 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0438?"},"content":{"rendered":"

\u0415\u0441\u043b\u0438 \u0432\u044b \u0440\u0435\u0448\u0438\u043b\u0438\u0441\u044c \u043f\u0440\u043e\u0434\u0430\u0442\u044c \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u0432 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0438, \u0442\u043e\u0433\u0434\u0430 \u0432\u0430\u043c \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u044c\u0441\u044f \u0441 \u043d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u043c\u0438 \u043d\u044e\u0430\u043d\u0441\u0430\u043c\u0438 \u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u044f\u0442\u044c \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u044b\u0435 \u0448\u0430\u0433\u0438, \u043f\u0440\u0435\u0436\u0434\u0435 \u0447\u0435\u043c \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0438\u0442\u044c \u0441\u0432\u043e\u044e \u0441\u0434\u0435\u043b\u043a\u0443. \u0412\u0430\u043c \u0442\u0430\u043a\u0436\u0435 \u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u043f\u0440\u0438\u043d\u044f\u0442\u044c \u0432\u043e \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043e\u0442\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0432\u0430\u0448\u0435\u0439 \u043f\u0440\u043e\u0434\u0430\u0436\u0438.<\/p>\n

\u0411\u0435\u0440\u043b\u0438\u043d \u2013 \u0438\u0434\u0435\u0430\u043b\u044c\u043d\u043e\u0439 \u0433\u043e\u0440\u043e\u0434 \u0434\u043b\u044f \u043f\u0440\u043e\u0434\u0430\u0436\u0438 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438<\/h2>\n

\u041f\u0435\u0440\u0432\u043e\u0435, \u0447\u0442\u043e \u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c \u043f\u0440\u0438 \u043f\u0440\u043e\u0434\u0430\u0436\u0435, \u044d\u0442\u043e \u043d\u0435\u0438\u043c\u043e\u0432\u0435\u0440\u043d\u044b\u0439 \u0441\u043f\u0440\u043e\u0441 \u043d\u0430 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u0432 \u0411\u0435\u0440\u043b\u0438\u043d\u0435. \u0412 \u0433\u043e\u0440\u043e\u0434\u0435 \u043d\u0430\u0431\u043b\u044e\u0434\u0430\u0435\u0442\u0441\u044f \u0434\u0435\u0444\u0438\u0446\u0438\u0442 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438, \u0434\u043e\u0441\u0442\u0443\u043f\u043d\u043e\u0439 \u0434\u043b\u044f \u043f\u043e\u043a\u0443\u043f\u043a\u0438, \u043f\u0440\u0438 \u043f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u043e\u043c \u043f\u0440\u0438\u0440\u043e\u0441\u0442\u0435 \u0433\u043e\u0440\u043e\u0434\u0441\u043a\u043e\u0433\u043e \u043d\u0430\u0441\u0435\u043b\u0435\u043d\u0438\u044f. \u0415\u0436\u0435\u0433\u043e\u0434\u043d\u044b\u0439 \u043f\u0440\u0438\u0440\u043e\u0441\u0442 \u0446\u0435\u043d \u043d\u0430 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u0437\u0430 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0435 \u0434\u0435\u0441\u044f\u0442\u0438\u043b\u0435\u0442\u0438\u044f \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0435\u0442 \u0441 \u0443\u0432\u0435\u0440\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0441\u043a\u0430\u0437\u0430\u0442\u044c, \u0447\u0442\u043e \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u043f\u0440\u043e\u0434\u0430\u0442\u044c \u0441\u0432\u043e\u044e \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u043f\u043e \u0431\u043e\u043b\u0435\u0435 \u0432\u044b\u0441\u043e\u043a\u043e\u0439 \u0446\u0435\u043d\u0435, \u0447\u0435\u043c \u0432\u044b \u0435\u0435 \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0430\u043b\u0438. \u041e\u0434\u043d\u0430\u043a\u043e, \u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c, \u0447\u0442\u043e \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u044c\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0437\u0430 \u043f\u0440\u043e\u0434\u0430\u0436\u0443 \u043c\u043e\u0436\u0435\u0442 \u0441\u043e\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u0434\u043e 25% \u043e\u0442 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u043f\u0440\u043e\u0434\u0430\u0436\u0438.<\/p>\n

\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u0435 \u0446\u0435\u043d\u0443 \u043f\u0440\u043e\u0434\u0430\u0436\u0438<\/h3>\n

\u0412\u0430\u043c \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u044c\u0441\u044f \u0441 \u043f\u0440\u043e\u0434\u0430\u0436\u043d\u043e\u0439 \u0446\u0435\u043d\u043e\u0439, \u043f\u0440\u0435\u0436\u0434\u0435 \u0447\u0435\u043c \u0432\u044b\u0441\u0442\u0430\u0432\u043b\u044f\u0442\u044c \u0441\u0432\u043e\u044e \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u043d\u0430 \u0440\u044b\u043d\u043e\u043a. \u0411\u043e\u043b\u044c\u0448\u0438\u043d\u0441\u0442\u0432\u043e \u043f\u0440\u043e\u0434\u0430\u0432\u0446\u043e\u0432 \u0441\u0443\u043c\u043c\u0438\u0440\u0443\u044e\u0442 \u0446\u0435\u043d\u0443, \u043a\u043e\u0442\u043e\u0440\u043e\u0435 \u043e\u043d\u0438 \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u043b\u0438 \u0437\u0430 \u043f\u043e\u043a\u0443\u043f\u043a\u0443, \u0437\u0430\u0442\u0440\u0430\u0442\u044b \u043d\u0430 \u043a\u043e\u043c\u043c\u0443\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438, \u0430 \u0442\u0430\u043a\u0436\u0435 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0440\u0435\u043d\u043e\u0432\u0430\u0446\u0438\u0439 \u0432 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u0435 \u0438\u043b\u0438 \u0437\u0434\u0430\u043d\u0438\u0438. \u0421\u043b\u0435\u0434\u0443\u044e\u0442 \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c, \u0447\u0442\u043e \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f, \u043f\u0440\u043e\u0438\u0437\u0432\u0435\u0434\u0435\u043d\u043d\u044b\u0435 \u0432 \u0436\u0438\u043b\u043e\u043c \u0434\u043e\u043c\u0435 \u0437\u0430 \u0432\u0440\u0435\u043c\u044f \u0432\u0430\u0448\u0435\u0433\u043e \u0432\u043b\u0430\u0434\u0435\u043d\u0438\u044f, \u043c\u043e\u0433\u0443\u0442 \u043a\u0430\u043a \u043f\u043e\u0432\u044b\u0441\u0438\u0442\u044c \u0442\u0430\u043a \u0438 \u043f\u043e\u043d\u0438\u0437\u0438\u0442\u044c \u0446\u0435\u043d\u0443 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438.<\/p>\n

\u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0430\u044f \u043e\u0446\u0435\u043d\u043a\u0430 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0432\u0430\u0448\u0435\u0439 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u2013 \u044d\u0442\u043e \u0434\u0440\u0443\u0433\u043e\u0439, \u043d\u0430\u0438\u0431\u043e\u043b\u0435\u0435 \u043d\u0430\u0434\u0435\u0436\u043d\u044b\u0439, \u0441\u043f\u043e\u0441\u043e\u0431 \u043e\u0446\u0435\u043d\u043a\u0438 \u0432\u0430\u0448\u0435\u0439 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438. \u0412\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u043e\u0431\u0440\u0430\u0442\u0438\u0442\u044c\u0441\u044f \u0432 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0435 \u0430\u0433\u0435\u043d\u0442\u0441\u0442\u0432\u043e \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u0438\u043b\u0438 \u0434\u0440\u0443\u0433\u0438\u0435 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438, \u0437\u0430\u043d\u0438\u043c\u0430\u044e\u0449\u0438\u0435\u0441\u044f \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u043e\u0446\u0435\u043d\u043a\u043e\u0439 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438. \u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044b \u0440\u044b\u043d\u043a\u0430 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u043f\u043e\u043c\u043e\u0433\u0443\u0442 \u0432\u0430\u043c \u043d\u0430\u0438\u0431\u043e\u043b\u0435\u0435 \u0442\u043e\u0447\u043d\u043e \u043e\u0446\u0435\u043d\u0438\u0442\u044c \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0432\u0430\u0448\u0435\u0439 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438.<\/p>\n

\u041f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u044c\u0442\u0435 \u0441\u0432\u043e\u044e \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u043a \u043f\u0440\u043e\u0434\u0430\u0436\u0435
\n\u041f\u0440\u043e\u0434\u0430\u0442\u044c \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u0443 \u0432 \u0411\u0435\u0440\u043b\u0438\u043d\u0435 \u043c\u043e\u0436\u043d\u043e \u0431\u0435\u0437 \u043a\u0430\u043a\u0438\u0445-\u043b\u0438\u0431\u043e \u0441\u0435\u0440\u044c\u0435\u0437\u043d\u044b\u0445 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439 \u0438\u043b\u0438 \u0440\u0435\u043c\u043e\u043d\u0442\u0430, \u0442\u0430\u043a \u043a\u0430\u043a \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u0432 \u043d\u0435\u043c\u0435\u0446\u043a\u043e\u0439 \u0441\u0442\u043e\u043b\u0438\u0446\u0435 \u043e\u0447\u0435\u043d\u044c \u0432\u043e\u0441\u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0430. \u041d\u0435\u0431\u043e\u043b\u044c\u0448\u0438\u0435 \u043a\u043e\u0441\u043c\u0435\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0438\u043b\u0438 \u043f\u043e\u0447\u0438\u043d\u043a\u0430 \u043a\u0430\u043a\u0438\u0445-\u043b\u0438\u0431\u043e \u043d\u0435\u043f\u043e\u043b\u0430\u0434\u043e\u043a \u043e\u0431\u044b\u0447\u043d\u043e \u043f\u043e\u043c\u043e\u0433\u0430\u0435\u0442 \u043f\u0440\u043e\u0434\u0430\u0442\u044c \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u0443 \u043f\u043e \u0431\u043e\u043b\u0435\u0435 \u0432\u044b\u0441\u043e\u043a\u043e\u0439 \u0446\u0435\u043d\u0435.<\/p>\n

\u041f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u044c\u0442\u0435 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u044b\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b<\/h3>\n

\u0414\u043b\u044f \u043f\u0440\u043e\u0434\u0430\u0436\u0435 \u0432\u0430\u0448\u0435\u0439 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0432 \u0411\u0435\u0440\u043b\u0438\u043d\u0435 \u0432\u0430\u043c \u043f\u043e\u043d\u0430\u0434\u043e\u0431\u044f\u0442\u0441\u044f \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b:
\n\u2022 \u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442 \u0441 \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u043e\u0439 \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u043a\u043e\u0439 \u0432\u0430\u0449\u0435\u0439 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438, \u043d\u0430 \u043d\u0435\u043c\u0435\u0446\u043a\u043e\u043c Grundriss, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u0434\u0430\u0435\u0442 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043e \u0442\u043e\u0447\u043d\u044b\u0445 \u0440\u0430\u0437\u043c\u0435\u0440\u0430\u0445 \u0432\u0430\u0448\u0435\u0439 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438.
\n\u2022 \u0417\u0430\u0432\u0435\u0440\u0435\u043d\u043d\u0430\u044f \u0432\u044b\u043f\u0438\u0441\u043a\u0430 \u0438\u0437 \u0437\u0435\u043c\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u043a\u0430\u0434\u0430\u0441\u0442\u0440\u0430, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u043d\u0430\u0437\u044b\u0432\u0430\u0435\u0442\u0441\u044f Grundbuchauszug. \u042d\u0442\u043e \u043e\u0444\u0438\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0439 \u0430\u043a\u0442 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438, \u0432\u044b\u0434\u0430\u0432\u0430\u0435\u043c\u044b\u0439 \u0433\u043e\u0440\u043e\u0434\u0441\u043a\u0438\u043c\u0438 \u0432\u043b\u0430\u0441\u0442\u044f\u043c\u0438.
\n\u2022 \u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u043e \u0440\u0430\u0437\u0434\u0435\u043b\u0435, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u043d\u0430\u0437\u044b\u0432\u0430\u0435\u0442\u0441\u044f Teilungserkl\u00e4rung. \u042d\u0442\u043e\u0442 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442 \u043f\u043e\u043a\u0430\u0437\u044b\u0432\u0430\u0435\u0442 \u043c\u0435\u0441\u0442\u043e\u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043e\u0431\u044a\u0435\u043a\u0442\u0430 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u043f\u043e \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u044e \u043a \u0441\u043e\u0441\u0435\u0434\u043d\u0438\u043c \u043e\u0431\u044a\u0435\u043a\u0442\u0430\u043c \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438.
\n\u041f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0434\u0440\u0443\u0433\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0442\u0430\u043a\u0436\u0435 \u043c\u043e\u0436\u0435\u0442 \u043f\u043e\u0441\u043f\u043e\u0441\u043e\u0431\u0441\u0442\u0432\u043e\u0432\u0430\u0442\u044c \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0443 \u043f\u0440\u043e\u0434\u0430\u0436\u0438. \u0411\u043e\u043b\u044c\u0448\u0430\u044f \u0447\u0430\u0441\u0442\u044c \u044d\u0442\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u043e\u0442\u043d\u043e\u0441\u0438\u0442\u0441\u044f \u043a \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0430\u043c \u043a\u0432\u0430\u0440\u0442\u0438\u0440, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0441\u0442\u0440\u0435\u043c\u044f\u0442\u0441\u044f \u043f\u0440\u043e\u0434\u0430\u0442\u044c \u0441\u0432\u043e\u044e \u0431\u0435\u0440\u043b\u0438\u043d\u0441\u043a\u0443\u044e \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c. \u0412 \u0446\u0435\u043b\u043e\u043c, \u0432\u0430\u043c \u043f\u043e\u043d\u0430\u0434\u043e\u0431\u044f\u0442\u0441\u044f \u043b\u044e\u0431\u044b\u0435 \u043e\u0444\u0438\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c, \u0432 \u0434\u043e\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u0435 \u043a \u043f\u0440\u043e\u0442\u043e\u043a\u043e\u043b\u0430\u043c \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0445 \u0442\u0440\u0435\u0445 \u0441\u043e\u0431\u0440\u0430\u043d\u0438\u0439 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u0438\u043a\u043e\u0432 \u0436\u0438\u043b\u044c\u044f.<\/p>\n

\u041d\u0430\u043b\u043e\u0433\u0438 \u043d\u0430 \u043f\u0440\u043e\u0434\u0430\u0436\u0443 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438<\/h3>\n

\u041f\u0440\u043e\u0434\u0430\u0432\u0430\u044f \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u0432 \u0411\u0435\u0440\u043b\u0438\u043d\u0435, \u043e\u0447\u0435\u043d\u044c \u0432\u0430\u0436\u043d\u043e \u0440\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0435\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f \u043f\u0440\u043e\u0434\u0430\u0436\u0438 \u0431\u0435\u0440\u043b\u0438\u043d\u0441\u043a\u043e\u0439 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438. \u0412\u0430\u043c, \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e, \u043f\u0440\u0438\u0434\u0435\u0442\u0441\u044f \u043e\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0442\u0440\u0438 \u0440\u0430\u0437\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u0430:
\n\u00abSpekulationssteuer\u00bb \u2013 \u0432\u0430\u043c \u043f\u0440\u0438\u0434\u0435\u0442\u0441\u044f \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u044d\u0442\u043e\u0442 \u043d\u0430\u043b\u043e\u0433, \u0435\u0441\u043b\u0438 \u0432\u044b \u0432 \u043d\u0430\u0441\u0442\u043e\u044f\u0449\u0435\u0435 \u0432\u0440\u0435\u043c\u044f \u043d\u0435 \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u0435\u0442\u0435 \u0432 \u044d\u0442\u043e\u043c \u0434\u043e\u043c\u0435 \u0438\u043b\u0438 \u043d\u0435 \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043b\u0438 \u0432 \u043d\u0435\u043c \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0445 \u0442\u0440\u0435\u0445 \u043b\u0435\u0442.
\n\u00abGewerbesteuer\u00bb \u2013 \u0435\u0441\u043b\u0438 \u0432\u044b \u043a\u0443\u043f\u0438\u043b\u0438 \u0438 \u043f\u0440\u043e\u0434\u0430\u043b\u0438 \u0431\u043e\u043b\u0435\u0435 \u0442\u0440\u0435\u0445 \u043e\u0431\u044a\u0435\u043a\u0442\u043e\u0432 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u0437\u0430 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0435 \u043f\u044f\u0442\u044c \u043b\u0435\u0442, \u0442\u043e \u0432\u0430\u043c \u043f\u0440\u0438\u0434\u0435\u0442\u0441\u044f \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u044d\u0442\u043e\u0442 \u043d\u0430\u043b\u043e\u0433.
\n\u00abUmsatzsteuer\u00bb -\u0434\u043e\u043b\u0436\u0435\u043d \u0431\u044b\u0442\u044c \u043e\u043f\u043b\u0430\u0447\u0435\u043d, \u0435\u0441\u043b\u0438 \u0432\u044b \u043f\u043e\u043a\u0443\u043f\u0430\u0435\u0442\u0435 \u0438 \u043f\u0440\u043e\u0434\u0430\u0435\u0442\u0435 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u0432 \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0435 \u043a\u043e\u043c\u043c\u0435\u0440\u0447\u0435\u0441\u043a\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438.
\n\u041e\u0434\u043d\u0430\u043a\u043e \u0435\u0441\u043b\u0438 \u0432\u044b \u043f\u0440\u043e\u0434\u0430\u0435\u0442\u0435 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c, \u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u0432\u043b\u0430\u0434\u0435\u043b\u0438 \u0431\u043e\u043b\u0435\u0435 10 \u043b\u0435\u0442, \u0442\u043e \u0441\u043c\u043e\u0436\u0435\u0442\u0435 \u043f\u0440\u043e\u0434\u0430\u0442\u044c \u0435\u0435 \u043d\u0430 \u0431\u0435\u0437 \u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043a\u0430\u043a\u0438\u0445-\u043b\u0438\u0431\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432.<\/p>\n

\u041f\u043e\u0438\u0441\u043a \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044f<\/h3>\n

\u041e\u0434\u043d\u0430 \u0438\u0437 \u043f\u0440\u0438\u0447\u0438\u043d, \u043f\u043e \u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u0432\u0430\u043c \u0431\u0443\u0434\u0435\u0442 \u0432\u044b\u0433\u043e\u0434\u043d\u043e \u043e\u0431\u0440\u0430\u0442\u0438\u0442\u044c\u0441\u044f \u0432 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0435 \u0430\u0433\u0435\u043d\u0442\u0441\u0442\u0432\u043e \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438, \u044d\u0442\u043e \u0441\u043b\u043e\u0436\u043d\u044b\u0439 \u043f\u0440\u043e\u0446\u0435\u0441\u0441 \u043f\u043e\u0438\u0441\u043a\u0430 \u043f\u043e\u0442\u0435\u043d\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044f. \u041d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u043d\u0430\u0439\u0442\u0438 \u043f\u043e\u0434\u0445\u043e\u0434\u044f\u0449\u0435\u0433\u043e \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044f, \u043d\u043e \u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u0438\u0442\u044c \u0435\u0433\u043e \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0435 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0435. \u0417\u0430\u0442\u0435\u043c \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u043a\u0443\u043f\u043b\u0438-\u043f\u0440\u043e\u0434\u0430\u0436\u0438 \u0434\u043e\u043b\u0436\u043d\u044b \u0431\u044b\u0442\u044c \u0437\u0430\u0432\u0435\u0440\u0435\u043d\u044b \u043d\u043e\u0442\u0430\u0440\u0438\u0443\u0441\u043e\u043c, \u043f\u0440\u0435\u0436\u0434\u0435 \u0434\u0435\u043c \u043f\u0440\u043e\u0434\u0430\u0436\u0430 \u0431\u0443\u0434\u0435\u0442 \u043e\u0444\u0438\u0446\u0438\u0430\u043b\u044c\u043d\u043e \u0437\u0430\u0432\u0435\u0440\u0448\u0435\u043d\u0430. \u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0435 \u0430\u0433\u0435\u043d\u0442\u0441\u0442\u0432\u043e \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u0432\u043e\u0437\u044c\u043c\u0435\u0442 \u043f\u043e\u0434 \u0441\u0432\u043e\u0439 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u043c\u0430\u0440\u043a\u0435\u0442\u0438\u043d\u0433\u043e\u0432\u044b\u0435 \u0438 \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b, \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u044f \u043f\u0440\u043e\u0434\u0430\u0432\u0446\u0430\u043c \u0441\u043a\u043e\u043d\u0446\u0435\u043d\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u0442\u044c\u0441\u044f \u043d\u0430 \u043d\u0430\u0438\u0431\u043e\u043b\u0435\u0435 \u0432\u0430\u0436\u043d\u044b\u0445 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u0430\u0441\u043f\u0435\u043a\u0442\u0430\u0445. \u0412 \u0446\u0435\u043b\u043e\u043c, \u043f\u0440\u043e\u0434\u0430\u0442\u044c \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u0432 \u0411\u0435\u0440\u043b\u0438\u043d\u0435 \u043d\u0430\u043c\u043d\u043e\u0433\u043e \u043b\u0435\u0433\u0447\u0435 \u0447\u0435\u043c \u0432 \u0434\u0440\u0443\u0433\u0438\u0445 \u0433\u043e\u0440\u043e\u0434\u0430\u0445 \u0438\u0437-\u0437\u0430 \u0432\u044b\u0441\u043e\u043a\u043e\u0433\u043e \u0441\u043f\u0440\u043e\u0441\u0430 \u043d\u0430 \u0436\u0438\u043b\u044c\u0435. \u041f\u043e\u0437\u0430\u0431\u043e\u0442\u044c\u0442\u0435\u0441\u044c \u043b\u0435\u0433\u0430\u043b\u044c\u043d\u043e\u0439 \u0441\u0442\u043e\u0440\u043e\u043d\u043e\u0439 \u0432\u043e\u043f\u0440\u043e\u0441\u0430 \u043f\u0440\u043e\u0434\u0430\u0436\u0438, \u0434\u0435\u043b\u0435\u0433\u0438\u0440\u0443\u044f \u043f\u0440\u043e\u0446\u0435\u0441\u0441 \u043f\u043e\u0438\u0441\u043a\u0430 \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u0435\u0439 \u0432 \u043d\u0430\u0434\u0435\u0436\u043d\u044b\u0435 \u0440\u0443\u043a\u0438 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e \u0430\u0433\u0435\u043d\u0442\u0441\u0442\u0432\u0430.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0415\u0441\u043b\u0438 \u0432\u044b \u0440\u0435\u0448\u0438\u043b\u0438\u0441\u044c \u043f\u0440\u043e\u0434\u0430\u0442\u044c \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u0432 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0438, \u0442\u043e\u0433\u0434\u0430 \u0432\u0430\u043c \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u044c\u0441\u044f \u0441 \u043d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u043c\u0438 \u043d\u044e\u0430\u043d\u0441\u0430\u043c\u0438 \u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u044f\u0442\u044c \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u044b\u0435 \u0448\u0430\u0433\u0438, \u043f\u0440\u0435\u0436\u0434\u0435 \u0447\u0435\u043c \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0438\u0442\u044c \u0441\u0432\u043e\u044e \u0441\u0434\u0435\u043b\u043a\u0443. \u0412\u0430\u043c \u0442\u0430\u043a\u0436\u0435 \u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u043f\u0440\u0438\u043d\u044f\u0442\u044c \u0432\u043e \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043e\u0442\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0432\u0430\u0448\u0435\u0439 \u043f\u0440\u043e\u0434\u0430\u0436\u0438. \u0411\u0435\u0440\u043b\u0438\u043d \u2013 \u0438\u0434\u0435\u0430\u043b\u044c\u043d\u043e\u0439 \u0433\u043e\u0440\u043e\u0434 \u0434\u043b\u044f \u043f\u0440\u043e\u0434\u0430\u0436\u0438 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u041f\u0435\u0440\u0432\u043e\u0435, \u0447\u0442\u043e \u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c \u043f\u0440\u0438 \u043f\u0440\u043e\u0434\u0430\u0436\u0435, \u044d\u0442\u043e \u043d\u0435\u0438\u043c\u043e\u0432\u0435\u0440\u043d\u044b\u0439 \u0441\u043f\u0440\u043e\u0441 \u043d\u0430 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u0432 \u0411\u0435\u0440\u043b\u0438\u043d\u0435. \u0412 … \u0427\u0438\u0442\u0430\u0442\u044c \u0434\u0430\u043b\u0435\u0435<\/a><\/p>\n","protected":false},"author":8,"featured_media":75988,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[301,39,307],"tags":[],"class_list":["post-72336","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-301","category-39","category-307"],"yoast_head":"\n\u041a\u0430\u043a \u043f\u0440\u043e\u0434\u0430\u0442\u044c \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u0432 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0438? | First Citiz Berlin<\/title>\n<meta name=\"description\" content=\"\u041a\u0430\u043a \u0432\u044b\u0433\u043e\u0434\u043d\u0435\u0435 \u043f\u0440\u043e\u0434\u0430\u0442\u044c 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