27 2010 . N 03-03-06/1/294
- - . , 26-27 2012
, 3 2013 . N 03-11-11/130
20 - -
25 2011 . N 02-06-07/1546
- ( 2012)
L - 1319 2012
8 1997 . N 305 " "
01 2011
17- 2427 2012
14 ICQ-
14 2010 . N 81-10-6
IUF . - 5. 2005
38 27 2009
1 2008