-----
> www.orzeczenia-nsa.pl/wyrok/iii-sa-191-00,podatki_i_
inne_swiadczenia_pieniezne_do_ktorych_maja_zastosowa
nie_przepisy_ordynacji_podatkowej,1079904.html


begin 666 III SA 191_00 Nie podlega opodatkowaniu podatkiem VAT swiadczenie uslug
polegajacych na wynajmowaniu lokalu mieszkalnego stanowiacego wlasnosc podatnika
zarówno w celach mieszkalnych.rtf
M24E)(%-!(#$Y,2\P, T*#0H-"E=Y<F]K($YA8WIE;&YE9V\@4[ED=2!!9&UI
M;FES=')A8WEJ;F5G;R!Z(#(P,#$M,#,M,#DL($E)22!302 Q.3$O,# -"D]P
M=6)L.B!0<F%W;R!';W-P;V1A<F-Z92!R;VL@,C P,BP@3G(@-"P@<W1R+B S
M. T*5&5Z83H-"C$N4'5N:W0@,B!O8G=I97-Z8WIE;FEA($UI;FES='
)A($9I
M;F%N<_-W('H@,S$N,RXQ.3DU('(N('<@<W!R87=I92!O9[-O<WI
E;FEA('IA
ML[EC>FYI:_-W(&1O('5S=&%W>2!O('!O9&%T:W4@;V0@=&]W87+
S=R!I('5S
MLW5G(&]R87H@;R!P;V1A=&MU(&%K8WEZ;W=Y;2!Z('5W>F=LZF1
N:65N:65M
M(&YO;65N:VQA='5R>2!W>6YI:V%JN6-E:B!Z($ML87-Y9FEK86-
J:2!7>7)O
M8O-W(&...@5...S=6<@=R!Z86MR97-I92!U<[-U9R H1'HN(%4N($YR(#0T+"!P
M;WHN(#(S,2D@;FEE(&UI99QC:2!S:>H@=R!G<F%N:6-A8V@@=7-
T87=O=WEC
M:"P@:W3S<F4@<W1A;F]W:;-Y('!O9'-T87?J(&1O(&]GLV]S>F5
N:6$@=&5G
M;R!A:W1U+@T*(#(N3FEE('!O9&QE9V$@;W!O9&%T:V]W86YI=2!
P;V1A=&MI
M96T@5D%4()QW:6%D8WIE;FEE('5SLW5G('!O;&5G86JY8WEC:"!
N82!W>6YA
M:FUO=V%N:74@;&]K86QU(&UI97-Z:V%L;F5G;RP@<W1A;F]W:;E
C96=O('>S
M87-N;YSF('!O9&%T;FEK82P@>F%R\W=N;R!W(&-E;&%C:"!M:65
S>FMA;&YY
M8V@L(&IA:R!I(&YI96UI97-Z:V%L;GEC:"X@#0H-"E5Z87-A9&Y
I96YI93H-
M"E<@=WEN:6MU(&MO;G1R;VQI('!R>F5P<F]W861Z;VYE:B!U($%
N9')Z96IA
M(%HN('!R>F5Z('!R86-O=VYI:_-W(%5R>NID=2!3:V%R8F]W96=
O('<@12X@
M=R!Z86MR97-I92!P;V1A=&MU(&]D('1O=V%R\W<@:2!U<[-U9R!
O<F=A;B!P
M;V1A=&MO=WD@<W1W:65R9'IILRP@:;\@<&]D871N:6L@=R!O:W)
E<VEE(&]D
M(&UA<F-A(#$Y.38@<BX@9&\@;6%J82 Q.3DX('(N('!R;W=A9'IILR!D>FEA
MLV%L;F^<YB!G;W-P;V1A<F-ZN2!P;V0@;F%Z=[D@06=E;F-J82!
&:6YA;G-O
M=V\M5'5R>7-T>6-Z;F$N(%H@='ET=;-U('!R;W=A9'IE;FEA('1
E:B!A9V5N
M8VII($%N9')Z96H@6BX@<W!O<GJY9'IALR!W>6UA9V%N92!E=VE
D96YC:F4@
M>F%K=7!U(&D@<W!R>F5D8;]Y(%9!5"!O<F%Z('-KLV%D8;,@9&5
K;&%R86-J
M92!6050M-RX@2F5D;F]C>F6<;FEE()QW:6%D8WIYLR!U<[-U9VD
@<&]L96=A
M:KEC92!N82!W>6YA:FUI92!L;VMA;&D@;F$@8V5L92!N:65M:65
S>FMA;&YE
M('<@8G5D>6YK=2!M:65S>FMA;FEO=WEM('-T86YO=VFY8WEM(&I
E9V\@=[-A
M<VYOG.8N(%)A8VAU;FMI('H@=&5G;R!N86IM=2!N:64@8GFS>2!
E=VED96YC
M:F]N;W=A;F4N(%!O9&%T;FEK(&YI92!W>6MA>GEW8;,@<O-W;FE
EOR!P;V1A
M=&MU(&YA;&6_;F5G;R!Z('1E9V\@='ET=;-U+@T*(%<@9&YI=2 Q-2XS+C$Y
M.3D@<BX@<&]D871N:6L@>K-OOWFS('<@57)ZZF1Z:64@4VMA<F)
O=WEM('<@
M12X@:V]R96MT>2!W<WIY<W1K:6-H('JS;[]O;GEC:"!W8WIEG&Y
I96H@9&5K
M;&%R86-J:2!6050M-RP@=R!K=/-R>6-H('IA9&5K;&%R;W=ALR!
S<')Z961A
MOR!Z('1Y='6S=2!W>6YA:FUU(&IA:V\@;W!O9&%T:V]W86ZY('-
T87=KN2P@
M;VMR99QL;VZY('<@87)T+B Q."!U<W0N(#$@=7-T87=Y('H@9&YI82 X+C$N
M,3DY,R!R+B!O('!O9&%T:W4@;V0@=&]W87+S=R!I('5SLW5G(&]
R87H@;R!P
M;V1A=&MU(&%K8WEZ;W=Y;2 H9&%L96H@(G5S=&%W82!O(%9!5"(I+B!.87-T
MZG!N:64@-"XU+C$Y.3D@<BX@<&]N;W=N:64@<VMO<GEG;W=ALR!
D96ML87)A
M8VIE+"!W>6MA>G5JN6,@='EM(')A>F5M('-P<GIE9&&_('1Y8V@
@=7.S=6<@
M:F%K;R!Z=V]L;FEO;KD@;V0@<&]D871K=2!O9"!T;W=A<O-W(&D
@=7.S=6<N
M(%5Z;F&S(&)O=VEE;2P@OV4@9'II8;-A;&YOG.8@=R!Z86MR97-
I92!W>6YA
M:FUU(&QO:V%L=2!W(&)U9'EN:W4@;6EE<WIK86QN>6TL(&+J9+E
C>6T@=[-A
M<VYOG&-IN2!P;V1A=&YI:V$L(&YA(&-E;&4@;FEE;6EE<WIK86Q
N92P@:V]R
M>GES=&$@>F4@>G=O;&YI96YI82!O9"!P;V1A=&MU(&]D('1O=V%
R\W<@:2!U
M<[-U9R!N82!P;V1S=&%W:64@87)T+B W('5S="X@,2!P:W0@,B!U<W1A=WD@
M;R!6050N#0H@4&]W>;]S>F5G;R!P;V=LN61U(&YI92!P;V1Z:65
L:;,@;W)G
M86X@<&]D871K;W=Y('!I97)W<WIE:B!I;G-T86YC:FDL(&MT\W)
Y(#@N.2XQ
M.3DY('(N('=Y9&&S('1R>GD@9&5C>7IJ92!W('-P<F%W:64@;VM
R99QL96YI
M82!W('!O9&%T:W4@;V0@=&]W87+S=R!I('5SLW5G($%N9')Z96I
O=VD@6BX@
M>F]B;W=IN7IA;FEA('!O9&%T:V]W96=O+"!Z86QE9[-OG&-I('!
O9&%T:V]W
M96H@;W)A>B!O9'-E=&5K('IA('IWLV]KZB!Z82!P;W-Z8WIE9_-
L;F4@;6EE
M<VFY8V4N#0H@5R!U>F%S861N:65N:6%C:"!D;R!T>6-H(&1E8WE
Z:FD@57)Z
MN60@4VMA<F)O=WDL('!O<O-W;G5JN6,@=')EG.8@>F&SN6-Z;FE
K82!N<B R
M('!O>BX@,30@9&\@=7-T87=Y(&\@5D%4('H@=')EG&-IN2!O8F]
W:;EZ=6JY
M8V5G;R!D;R S,2XS+C$Y.34@<BX@>F&SN6-Z;FEK82!N<B R('!O>BX@-B!S
M='=I97)D>FFS+""_92!P;WIO<W1A:KD@;VYE('<@<W!R>F5C>FY
OG&-I+B!7
M;V)E8R!T96=O+"!R97-P96MT=6JY8R!P;W-T86YO=VEE;FEA('!
K="X@,B!O
M8G=I97-Z8WIE;FEA(&UI;FES=')A(&9I;F%N<_-W('H@9&YI82 S,2XS+C$Y
M.34@<BX@=R!S<')A=VEE(&]GLV]S>F5N:6$@>F&SN6-Z;FEK\W<
@9&\@=7-T
M87=Y(&\@<&]D871K=2!O9"!T;W=A<O-W(&D@=7.S=6<@>B!U=WI
G;.ID;FEE
M;FEE;2!N;VUE;FML871U<GD@=WEN:6MA:KEC96H@>B!+;&%S>69
I:V%C:FD@
M5WER;V+S=R!I(%5SLW5G('<@>F%K<F5S:64@=7.S=6<@*$1Z+B!
5+B!N<B T
M-"P@<&]Z+B R,S$I+"!S=&%N;W=IN6-E9V\L(+]E('IM:6%N82!N;VUE;FML
M871U<GDL(&\@:W3S<F5J(&UO=V$@=R!P:W0N(#$@=&5G;R!O8G=
I97-Z8WIE
M;FEA+"!N:64@<&]W;V1U:F4@>FUI86X@=WES;VMOG&-I(&]P;V1
A=&MO=V%N
M:6$@<&]D871K:65M(&]D('1O=V%R\W<@:2!U<[-U9R!P;R S,2XS+C$Y.34@
M<BXL(&]R9V%N('!O9&%T:V]W>2!U>FYALRP@:;\@>G=O;&YI96Y
I=2!N82!P
M;V1S=&%W:64@>F&SN6-Z;FEK82!N<B R(&1O('5S=&%W>2!O(%9!5"!P;V1L
M96=A('=YL[EC>FYI92!W>6YA:F5M(&QO:V%L:2!M:65S>FMA;&Y
Y8V@@;F$@
M8V5L92!M:65S>FMA;&YE+B!.:65Z;6EE;FYI92!N871O;6EA<W0
@;W!O9&%T
M:V]W86YI=2!S=&%W:[D@<&]D871K;W>Y('!O9&QE9V$@=WEN86I
E;2!L;VMA
M;&D@;6EE<WIK86QN>6-H(&YA(&-E;&4@:6YN92!N:;\@;6EE<WI
K86YI;W=E
M+@T*($]D('!O=WF_<WIY8V@@9&5C>7IJ:2!!;F1R>F5J(%HN('J
S;[]YLR!O
M9'=OLV%N:6$@9&\@27IB>2!3:V%R8F]W96H@=R!/+BP@<&]D=')
Z>6UU:KEC
M('-W;VIE('-T86YO=VES:V\L(+]E('<@G'=I971L92!Z8;.Y8WI
N:6MA(&YR
M(#(@<&]Z+B Q-"!U<W1A=WD@;R!6050@;FEE(')O>F=R86YI8WIO;F\@<W1O
M<V]W86YI82!R\[]N>6-H('-T87=E:R!W('!O9&%T:W4@;V0@=&]
W87+S=R!I
M('5SLW5G('<@>F%L9;]N;YQC:2!O9"!T96=O+"!N82!J86MI92!
C96QE(&+J
M9'II92!UOWET:V]W8;,@=WEN86IM;W=A;F4@<&]M:65S>F-Z96Y
I92!N86IE
M;6-A+@T*(%!O(')O>G!A=')Z96YI=2!O9'=OLV'Q($EZ8F$@4VM
A<F)O=V$@
M=WED8;-A('1R>GD@9&5C>7IJ92P@=R!K=/-R>6-H('5T<GIY;6&
S82!W(&UO
M8WD@>F%S:V%ROV]N92!D96-Y>FIE(%5R>NID=2!3:V%R8F]W96=
O('<@12X-
M"B!7('1R>F5C:"!S:V%R9V%C:"!D;R!.86-Z96QN96=O(%.Y9'4
@061M:6YI
M<W1R86-Y:FYE9V\@;F$@=&4@9&5C>7IJ92!)>F)Y(%-K87)B;W=
E:B!!;F1R
M>F5J(%HN('=N:?-SLR!O(&EC:"!U8VAY;&5N:64N#0H@3F%C>F5
L;GD@4[ED
M($%D;6EN:7-T<F%C>6IN>2!Z=V&_>;,L(&-O(&YA<W3J<'5J93H
-"B!3:V%R
M9VD@<[D@>F%S861N92X-"B!:(&%R="X@-30@=7-T+B S('5S=&%W>2!O(%9!
M5"!W>6YI:V$L(+]E(")W('!R>GEP861K=2!W<')O=V%D>F5N:6$
@;F]W>6-H
M(&ML87-Y9FEK86-J:2!T;W=A<O-W(&D@=7.S=6<L(&\@:W3S<GE
C:"!M;W=A
M('<@=7-T+B Q("AA('=IZF,@:VQA<WEF:6MA8VII('=Y9&%N>6-H(&YA('!O
M9'-T87=I92!P<GIE<&ES\W<@;R!S=&%T>7-T>6-E('!A\7-T=V]
W96H@+2!D
M;W!I<V5K('.Y9'4I+"!Z;V)O=VFY>G5J92!S:>H@;6EN:7-T<F$
@9FEN86YS
M\W<@=R!P;W)O>G5M:65N:74@>B!P<F5Z97-E;2!'L_-W;F5G;R!
5<GKJ9'4@
M4W1A='ES='EC>FYE9V\@9&\@;V>S;W-Z96YI82!Z8;.Y8WIN:6O
S=R!D;R!U
M<W1A=WD@>B!U=WIG;.ID;FEE;FEE;2!N;VUE;FML871U<GD@=WE
N:6MA:KEC
M96H@>B!N;W=Y8V@@:VQA<WEF:6MA8VII(BX@0FEO<KEC('!O9"!
U=V%GZBP@
MOV4@=7!O=V&_;FEE;FEE('1O(&]Z;F%C>F&S;R!F86MT>6-Z;FE
E('!R>F5K
M87IA;FEE(&UI;FES=')O=VD@9FEN86YS\W<@<')A=V$@9&\@9&]
K;VYA;FEA
M(&EN9V5R96YC:FD@=R!T96MS="!U<W1A=WD@+2!Z8;.Y8WIN:6M
I('.Y(&)O
M=VEE;2!J96H@8WKJG&-IN2 M(&UU<VD@8GGF(&]N;R!I;G1E<G!R971O=V%N
M92!W('-P;W/S8B"<8VESLWDL(&$@:F%K86MO;'=I96L@=WEKLV%
D;FEA(')O
M>G-Z97)Z86JY8V$L('<@<')Z>7!A9&MU(&=D>2!T<F6<YB!Z8;.
Y8WIN:6OS
M=R!D96-Y9'5J92!O('=Y<V]K;YQC:2!S=&%W:VD@<&]D871K;W=
E:BP@:F5S
M="!N:65D;W!U<WIC>F%L;F$N#0H@4[ED+"!B:6]RN6,@<&]D('5
W86?J+""_
M92!U<W1A=V$@;R!6050@=V-H;V1Z:;-A(&1O('!O<GJY9&MU('!
R87=N96=O
M('<@;W1W87)T>6T@<WES=&5M:64@GW+S9&6S('!R87=A('!O=W-
Z96-H;FEE
M(&]B;W=IN7IU:KEC96=O+"!D;W!U<WIC>F$@<W1A;F]W:7-K;RP
@OV4@=W!R
M;W=A9'IO;F$@=R!A<G0N(#4T('5S="X@,R!U<W1A=WD@;R!6050
@:2!W>61A
M;GEM(&YA(&IE9V\@<&]D<W1A=VEE(&]B=VEE<WIC>F5N:74@;6E
EG&-ILV$@
M<VGJ('<@\W=C>F5S;GEM('!O<GJY9&MU(&MO;G-T>71U8WEJ;GE
M+B!*961N
M86N_92!P<GIE<&ES('1E;B!P;WIW86QALR!M:6YI<W1R;W=I('1
Y;&MO(&D@
M=WFSN6-Z;FEE(&YA(&1O:V]N86YI92!C>GEN;F^<8VD@=&5C:&Y
I8WIN96H@
M+2!O9[-O<WIE;FEE(&YO=V5J('1R99QC:2!Z8;.Y8WIN:6OS=RP
@=7=Z9VSJ
M9&YI86JY8V5J(&YO;65N:VQA='5RZB!W>6YI:V%JN6.Y('H@;F]
W>6-H(&ML
M87-Y9FEK86-J:2X@3FEE(&UI99QC:;-O('-IZB!W(&YI;2!J=;\
@<')A=V\@
M9&\@:V]M96YT;W=A;FEA('1E:B!Z;6EA;GD@:2!T=VEE<F1Z96Y
I92P@>F%W
M87)T92!W('!K="X@,B!O8G=I97-Z8WIE;FEA+""_92!N:64@<&]
W;V1U:F4@
M;VYA('IM:6%N('=Y<V]K;YQC:2!O<&]D871K;W=A;FEA('!O9&%
T:VEE;2!O
M9"!T;W=A<O-W(&D@=7.S=6<@<&\@,S$N,RXQ.3DU('(N(%1E9V\
@<F]D>F%J
M=2!D>7-P;WIY8VIA+"!D;W1Y8WJY8V$@;V)O=VFY>FMU('!O9&%
T:V]W96=O
M+"!P;W=I;FYA(&)YYB!Z87=A<G1A('<@=7-T87=I92P@82!P<GI
E9"!W96J<
M8VEE;2!W(+]Y8VEE(&%R="X@,C$W(&MO;G-T>71U8VII(&1O<'5
S>F-Z86QN
M92!B>;-O8GD@>F%M:65S>F-Z96YI92!J96H@=R!A:V-I92!W>6M
O;F%W8WIY
M;2P@<&]D('=A<G5N:VEE;2!W<WIA:[]E+"!IOR!O<F=A;B!W>61
A:KEC>2!T
M86MI(&%K="!B>;-B>2!D;R!T96=O('=Y<F&?;FEE('5P;W=AOVY
I;VYY+@T*
M($UA:KEC('!O=WF_<WIE(&YA('=Z9VSJ9'II92P@<VNS860@;W)
Z96MA:KEC
M>2!W('1E:B!S<')A=VEE('5W8;]A+"!IOR!P:W0@,B!W=RX@;V)
W:65S>F-Z
M96YI82!M:6YI<W1R82!F:6YA;G/S=R!Z(&1N:6$@,S$N,RXQ.3D
U('(N(&YI
M92!M:66<8VD@<VGJ('<@9W)A;FEC86-H('5S=&%W;W=Y8V@L(&M
T\W)E('-T
M86YO=VFS>2!P;V1S=&%WZB!D;R!O9[-O<WIE;FEA('1E9V\@86M
T=2X-"B!:
M('1E9V\@=WIG;.ID=2P@8FEO<KEC('!O9"!U=V%GZBP@OV4@>F=
O9&YI92!Z
M(&%R="X@,3<X('5S="X@,2!K;VYS='ET=6-J:2!SZF1Z:6]W:64
@<[D@;FEE
M>F%W:9QL:2!I('!O9&QE9V%JN2!T>6QK;R!K;VYS='ET=6-J:2!
O<F%Z('5S
M=&%W;VTL('.Y9"!O9&WS=VFS('IA<W1O<V]W86YI82!T96=O('!
R>F5P:7-U
M('<@<F]Z<&%T<GEW86YE:B!S<')A=VEE+@T*($\@;F%R=7-Z96Y
I=2!P<GIE
M>B!M:6YI<W1R82!F:6YA;G/S=R!P<GIY('=Y9&%W86YI=2!O8G=
I97-Z8WIE
M;FEA(&%R="X@-30@=7-T+B S('5S=&%W>2!O(%9!5"!S>6=N86QI>F]W86YO
M(&IUOR!Z<F5S>G2Y('=C>F6<;FEE:B!W(&1O:W1R>6YI92X-"B!
0;VYA9'1O
M('.Y9"!P;V1Z:65L82!S=&%N;W=I<VMO('=Y<F&_;VYE('IA<O-
W;F\@=R!P
M;W=OLV%N>6T@87)T>6MU;&4L(&IA:R!I(&]R>F5C>FYI8W1W:64
@<[ED;W=Y
M;2 H=WER;VL@3E-!('H@9&YI82 Q+C$P+C$Y.3D@<BXL('-Y9VXN($E)22!3
M02 U-C$T+SDX*2P@OV4@;FEE<')A=VEDLV]W;R!W>6MO;F%N92!U<&]
W8;]N
M:65N:64@=7-T87=O=V4@;FEE(&UOOV4@<&]W;V1O=V'F('5J96U
N>6-H(&MO
M;G-E:W=E;F-J:2!D;&$@<&]D871N:6MA+"!K=/-R>2!S=&]S=6I
E+"!T86L@
M:F%K($%N9')Z96H@6BXL(&]B;W=IN7IU:KECN2!T<F6<YB!U<W1
A=WD@=W)A
M>B!Z('IAL[EC>FYI:V%M:2X@3FEE(&UOOVYA(&]C>F5K:7=AYBP
@OV4@<')Z
M96-IZG1N>2!P;V1A=&YI:R!W8G)E=R!B<GIM:65N:74@;V)O=VF
Y>G5JN6-E
M9V\@<')Z97!I<W4L(&IA:VEM(&IE<W0@<&]Z+B Q-"!W('IAL[EC>FYI:W4@
M;G(@,B!D;R!U<W1A=WD@;R!6050L('H@:W3S<F5G;R!W>6YI:V$
L(+]E(&]D
M('!O9&%T:W4@>G=O;&YI;VYE(&IE<W0@G'=I861C>F5N:64@=7.
S=6=I('<@
M>F%K<F5S:64@=WEN86IM;W=A;FEA(&QU8B!D>FEE<K]A=VEE;FE
A(&YI97)U
M8VAO;6^<8VD@;R!C:&%R86MT97)Z92!M:65S>FMA;&YY;2!S=&%
N;W=IN6-Y
M;2!M86JY=&5K('>S87-N>2P@8NID>FEE(&UU<VEALR!S<&6S;FG
F(&EN;F4@
M=V%R=6YK:2!W>6YI:V%JN6-E('IE(")S=&%R96=O(B!P<GIE<&E
S=2 M('!O
M>BX@-B!W('IAL[EC>FYI:W4@;G(@,B!W(&)R>FUI96YI=2!O8F]
W:;EZ=6JY
M8WEM(&1O(#,Q+C,N,3DY-2!R+B!496X@;W-T871N:2!P<GIE<&E
S(&UI8;,@
M:6YN>2!Z86MR97,@<')Z961M:6]T;W=Y(&YIOR!O8F]W:;EZ=6J
Y8WD@:2!Z
M=V%L;FEALR!O9"!P;V1A=&MU(&]D('1O=V%R\W<@:2!U<[-U9R!
W>;.Y8WIN
M:64@=WEN86IE;2!L;VMA;&D@;6EE<WIK86QN>6-H(&YA(&-E;&4
@;6EE<WIK
M86QN92X@36^_92!T;R"<=VEA9&-Z>>8L(&-O('-Y9VYA;&EZ;W=
A;F\@=R!P
M;W=OLV%N96H@;&ET97)A='5R>F4L(&\@=V%D;&EW>6T@=WEK;VY
A;FEU('5P
M;W=AOVYI96YI82!P<GIE>B!M:6YI<W1R82!F:6YA;G/S=RP@86Q
E('<@9&5M
M;VMR871Y8WIN>6T@<&'Q<W1W:64@<')A=V$L(&)I;W*Y8R!P;V0
@=7=A9^H@
M;V)O=VFY>G5JN6.Y('<@<&]S=.IP;W=A;FEU('!O9&%T:V]W>6T
@>F%S863J
M('!R;W=A9'IE;FEA('!O<W3J<&]W86YI82!W('-P;W/S8B!B=61
ZN6-Y('IA
M=69A;FEE(&1O(&]R9V%N\W<@<&]D871K;W=Y8V@@*&%R="X@,3(
Q(*<@,2!/
M<F1Y;F%C:FD@<&]D871K;W=E:BDL(&*SZF1Y(&]R9V%N\W<@<&'
Q<W1W82P@
M=R!S>F-Z96?S;&YOG&-I('!O<&6S;FEO;F4@<')Z>2!W>61A=V%
N:74@86MT
M\W<@=WEK;VYA=V-Z>6-H+"!N:64@;6]GN2!W>7=OLWEW8>8@=6I
E;6YY8V@@
M:V]N<V5K=V5N8VII(&1L82!P;V1A=&YI:_-W+@T*(%5W>F=LZF1
N:6%JN6,@
M<&]W>;]S>F4@<[ED('-T=VEE<F1Z:;,L(+]E('IA<GIU='D@<&]
D;FEE<VEO
M;F4@=R!S:V%R9V%C:"!SN2!Z87-A9&YE+"!B;W=I96T@9&5C>7I
J92!Z;W-T
M8;-Y('=Y9&%N92!Z(&YA<G5S>F5N:65M('!R87=A(&UA=&5R:6%
L;F5G;R!A
M<G0N(#<@=7-T+B Q('!K=" R('5S=&%W>2!O(%9!5"P@9V1YOR!S=&%W:[D@
M<&]D<W1A=V]WN2!O8FKJ=&\@=7.S=6=I('IW;VQN:6]N92!O9"!
P;V1A=&MU
M(&]D('1O=V%R\W<@:2!U<[-U9RP@>F=O9&YI92!Z('!O>BX@,30
@>F&SN6-Z
M;FEK82!N<B R(&1O('1E:B!U<W1A=WDL('<@8G)Z;6EE;FEU(&]B;W=IN7IU
M:KEC>6T@=R!C>F%S:64@G'=I861C>F5N:6$@='EC:"!U<[-U9RX
-"B!:('=Y
MOV5J('!O9&%N>6-H('!R>GEC>GEN($YA8WIE;&YY(%.Y9"!!9&U
I;FES=')A
M8WEJ;GD@;F$@<&]D<W1A=VEE(&%R="X@,C(@=7-T+B Q('!K=" Q(&D@=7-T
M+B R('!K=" Q('5S=&%W>2!O($Y302!U8VAY;&FS('IA<VMA<K]O;F4@9&5C
M>7IJ92!)>F)Y(%-K87)B;W=E:BX@#0H-"B!-971R>6MA#0H@3G5
M97(Z(#4P
M-S0Y#0H@4&]W:;EZ86YE(&%K='D@<')A=VYE.@T*"0E0;V1A=&5
K(&]D('1O
M=V%R\W<@:2!U<[-U9RP@<&]D871E:R!A:V-Y>F]W>2P@8V&S;YS
F#0H@36EE
M:G-C82!P=6)L:6MA8VII.@T*"0E-;VYI=&]R(%!O9&%T:V]W>2!
R;VL@,C P
M,2P@3G(@,3$L('-T<BX@,@T*"0E0<F%W;R!';W-P;V1A<F-Z92!
R;VL@,C P
M,BP@3G(@-"P@<W1R+B S. T*"0E":75L971Y;B!);F9O<FUA8VII(%!R87=N
M96H@<F]K(#(P,#(L($YR(#$L('-T<BX@,S4-"B!#>71O=V%N:6$
@=R!I;FYY
M8V@@;W)Z96-Z96YI86-H.@T*"0E)(%-!+TMR(#(X,"\P-SL@24E
)(%-!+U=A
M(#$V-CDO,#8[($D@4T$O2W(@-#<T+S T.R!)($932R Y,#(O,#4[($932R Q
H-S4W+S T.R!)24D@4T$@,34S-"\P,CL@24E)(%-!(#(R-#<O,# -"@``
`
end