2 ,
14 2010 . N 03-04-06/6-74
4 2013 . N 03-11-06/2/10983
28 2009 .,
27 2011 . 97
1 3,3%, 1,81%
26 -
30 2011
, 12 2012 . N 2490/30-3/
. . (1963 2004)
13 16 FIAS -
12 -
, , (23-27 2012 ., . , )
- (13 2012 ., -)
2010 2011
, 20 2011 . N 23-1628
- 14 2011 . N 03-04-05/3-254 , ,
8 2013 . N 11- " "
5 2010 . N 03-11-11/86
6 2011 . N 03-11-11/83






