, 3 2013 . N 03-11-11/130
3 2003 . N 27/2722-6 " , "
, 3 2013 . N 03-07-08/10896
3 2012 . N 23699
3 2007 . -564/06 " " "
30 3 2009
, 3 2010, 36-37. .
, 3 2009
16 3
3
(20 3 2013 .)