Witam, mam pytanko odnośnie zwrotu kosztów używania prywatnego samochodu do
celów służbowych, naliczanych zasadą kilometrówki, a konkretnie czy
podlegają one naliczeniu pdof zarówno przy jazdach lokalnych jak i
zamiejscowwych. Nadmienię, że zawarliśmy z pracownikiem umoę o używanie
pryw. samochodu do celów służbowych oraz prowadzimy ewidencję przebiegu
pojazdu, a ponadto do każdego wyjazdu wystawiamy Polecenie wyjazdu
służbowego.
Sprawa jest pilna. Z góry dziękuję. Lena

do góry

U p.d.f mówi :
Art. 21 par. 1 Wolne od podatku dochodowego są:
pkt 22) kwoty otrzymane przez pracowników z tytułu kosztów używania pojazdów
samochodowych dla potrzeb zakładu pracy:
a) w celu odbycia podróży służbowej (jazdy zamiejscowe) - do wysokości nie
przekraczającej kwoty ustalonej przy zastosowaniu stawek za jeden kilometr
przebiegu pojazdu,
b) w jazdach lokalnych - do wysokości nie przekraczającej stawek za 1 km
przebiegu pojazdu,
- określonych w odrębnych przepisach wyd. przez właściwego ministra, jeżeli
przebieg pojazdu, z wyłączeniem wypłat ryczałtu pieniężnego, jest
udokumentowany w ewidencji przebiegu pojazdu prowadzonej przez pracownika wg
obowiązującego wzoru.
poj. sam. do 900 0,4894zł/km
pow. 900 0,7846zł/km
limity w jazdach lokalnych:
300 km do 100 tys. mieszk.
500 km ponad 100 tys. do 500 tys. mieszk.
700 km ponad 500 tys. mieszk.
Pozdrawiam, Maja

do góry

Witam
... a gdzie znalezc wzor takiej umowy z pracownikiem na uzyczenie samochodu.
Ponadto rozumiem ze od ZUS'u rowniez sa te koszty wolne.
Borys


Użytkownik "Bavaria Polska" <b...@g...pl> napisał w wiadomości
news:cla470$1h$1@inews.gazeta.pl...
> U p.d.f mówi :
> Art. 21 par. 1 Wolne od podatku dochodowego są:
> pkt 22) kwoty otrzymane przez pracowników z tytułu kosztów używania
pojazdów
> samochodowych dla potrzeb zakładu pracy:
> a) w celu odbycia podróży służbowej (jazdy zamiejscowe) - do wysokości nie
> przekraczającej kwoty ustalonej przy zastosowaniu stawek za jeden kilometr
> przebiegu pojazdu,
> b) w jazdach lokalnych - do wysokości nie przekraczającej stawek za 1 km
> przebiegu pojazdu,
> - określonych w odrębnych przepisach wyd. przez właściwego ministra,
jeżeli
> przebieg pojazdu, z wyłączeniem wypłat ryczałtu pieniężnego, jest
> udokumentowany w ewidencji przebiegu pojazdu prowadzonej przez pracownika
wg
> obowiązującego wzoru.
> poj. sam. do 900 0,4894zł/km
> pow. 900 0,7846zł/km
> limity w jazdach lokalnych:
> 300 km do 100 tys. mieszk.
> 500 km ponad 100 tys. do 500 tys. mieszk.
> 700 km ponad 500 tys. mieszk.
> Pozdrawiam, Maja
>
>

do góry

Użytkownik Bavaria Polska <b...@g...pl> w wiadomości do grup
dyskusyjnych napisał:cla470$1h$...@i...gazeta.pl...
> U p.d.f mówi :
> Art. 21 par. 1 Wolne od podatku dochodowego są:
> pkt 22) kwoty otrzymane przez pracowników z tytułu kosztów używania
pojazdów
> samochodowych dla potrzeb zakładu pracy:
> a) w celu odbycia podróży służbowej (jazdy zamiejscowe) - do wysokości nie
> przekraczającej kwoty ustalonej przy zastosowaniu stawek za jeden kilometr
> przebiegu pojazdu,
> b) w jazdach lokalnych - do wysokości nie przekraczającej stawek za 1 km
> przebiegu pojazdu,
> - określonych w odrębnych przepisach wyd. przez właściwego ministra,
jeżeli
> przebieg pojazdu, z wyłączeniem wypłat ryczałtu pieniężnego, jest
> udokumentowany w ewidencji przebiegu pojazdu prowadzonej przez pracownika
wg
> obowiązującego wzoru.
> poj. sam. do 900 0,4894zł/km
> pow. 900 0,7846zł/km
> limity w jazdach lokalnych:
> 300 km do 100 tys. mieszk.
> 500 km ponad 100 tys. do 500 tys. mieszk.
> 700 km ponad 500 tys. mieszk.
> Pozdrawiam, Maja

Tak mówi ale stara ustawa o PDOF
A w brzmieniu obowiązującym od 01.01.2004 wygląda to tak:
Art. 21 ust. 1 pkt 23bn - zwolnieniu podlega zwrot kosztów poniesionych
przez pracownika z tytułu używania pojazdów stanowiących własność
pracownika, dla potrzeb zakładu pracy, w jazdach lokalnych, jeżeli obowiązek
ponoszenia tych kosztów przez zakład pracy albo możliwość przyznania prawa
do zwrotu tych kosztów wynika wprost z przepisów innych ustaw:
- do wysokości miesięcznego ryczałtu pieniężnego
- albo do wysokości nieprzekraczającej kwoty ustalonej przy zastosowaniu
stawek za 1 kilometr przebiegu pojazdu, określonych w odrębnych przepisach
wydanych przez właściwego ministra, jeżeli przebieg pojazdu, z wyłączeniem
wypłat ryczałtu pieniężnego, jest udokumentowany w ewidencji przebiegu
pojazdu prowadzonej przez pracownika.

Podatnicy nie mogą już jak przed rokiem korzystać ze zwolnienia przy
ryczałtach otrzymywanych od pracodawców w jazdach lokalnych. Wyjątek
stanowią jedynie te ryczałty, do których pracodawca zobowiązany jest na mocy
ustaw.

Podstawą do zwolnienia jest art. 21 ust. 1 pkt 23b ustawy dodany nowelizacją
z 20 kwietnia 2004 r. Zgodnie z jego treścią zwolnieniu podlega zwrot
kosztów poniesionych przez pracownika z tytułu używania pojazdów w jazdach
lokalnych. Jest jednak kilka warunków. Po pierwsze samochód musi stanowić
własność pracownika. Po drugie musi on być wykorzystywany dla potrzeb
zakładu pracy. Po trzecie obowiązek ponoszenia takich kosztów przez zakład
pracy albo możliwość przyznania prawa do zwrotu tych kosztów musi wynikać
wprost z przepisów innych ustaw.

Tymi innymi ustawa, o których mowa w cytowanym wyżej przepisie, są np.
ustawy: z dnia 28 września 1991 r. o lasach (t.j. Dz.U. z 2000 r. nr 56,
poz. 679 z późn. zm.) oraz z dnia 30 lipca 1997 r. o państwowym
przedsiębiorstwie użyteczności publicznej "Poczta Polska" (Dz.U. nr 106,
poz. 675 z późn. zm.).

Pozdrawiam
Przemek

do góry

Zgadza się ryczałty są wolne od składek na ubezpieczenia społeczne i
zdrowotne. W załączniku przesyłam wzór umowy. Pzdr.Lena
Użytkownik "Borys" <b...@i...net.pl> napisał w wiadomości
news:clabq1$3cq$1@atlantis.news.tpi.pl...
> Witam
> ... a gdzie znalezc wzor takiej umowy z pracownikiem na uzyczenie
samochodu.
> Ponadto rozumiem ze od ZUS'u rowniez sa te koszty wolne.
> Borys
>
>
> Użytkownik "Bavaria Polska" <b...@g...pl> napisał w wiadomości
> news:cla470$1h$1@inews.gazeta.pl...
> > U p.d.f mówi :
> > Art. 21 par. 1 Wolne od podatku dochodowego są:
> > pkt 22) kwoty otrzymane przez pracowników z tytułu kosztów używania
> pojazdów
> > samochodowych dla potrzeb zakładu pracy:
> > a) w celu odbycia podróży służbowej (jazdy zamiejscowe) - do wysokości
nie
> > przekraczającej kwoty ustalonej przy zastosowaniu stawek za jeden
kilometr
> > przebiegu pojazdu,
> > b) w jazdach lokalnych - do wysokości nie przekraczającej stawek za 1 km
> > przebiegu pojazdu,
> > - określonych w odrębnych przepisach wyd. przez właściwego ministra,
> jeżeli
> > przebieg pojazdu, z wyłączeniem wypłat ryczałtu pieniężnego, jest
> > udokumentowany w ewidencji przebiegu pojazdu prowadzonej przez
pracownika
> wg
> > obowiązującego wzoru.
> > poj. sam. do 900 0,4894zł/km
> > pow. 900 0,7846zł/km
> > limity w jazdach lokalnych:
> > 300 km do 100 tys. mieszk.
> > 500 km ponad 100 tys. do 500 tys. mieszk.
> > 700 km ponad 500 tys. mieszk.
> > Pozdrawiam, Maja
> >
> >
>
>


begin 666 umowa_o_używanie_samochodu.doc
MT,\1X*&Q&N$`````````````````````/@`#`/[_"0`&```````
````````!
M````.P``````````$ ``/0````$```#^____`````#H```#_____________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M_______________________LI<$`-4 5! ``\!*_````````$ ``````!@``
M6B0```X`8FIB:L\RSS(````````````````````````5!!8`-"H
``*U8``"M
M6 ``\PD```````````````````````````````````````#__P\```
``````
M``#__P\```````````#__P\``````````````````````(@````
``"P"````
M````+ (``"P"````````+ (````````L`@```````"P"````````+ (``!0`
M`````````````$ "````````R @```````#(" ```````,@(````````R @`
M`!0```#<" ``' ```$ "`````````Q0``.P````$"0````````0)````````
M! D````````$"0````````0)````````! D````````$"0````````0)````
M````:A,```(```!L$P```````&P3````````;!,```````!L$P`
``````&P3
M````````;!,``"0```#O% ``4@(``$$7``!N````D!,``"T`````````````
M````````````+ (````````$"0`````````````````````````````$"0``
M``````0)````````! D````````$"0```````) 3```````````````````L
M`@```````"P"````````! D```````````````````0)````````O1,``!8`
M``!D"@```````&0*````````9 H````````$"0``%@```"P"````````! D`
M```````L`@````````0)````````:A,``````````````````&0
*````````
M```````````````````````````````````````````````````
`````````
M````! D```````!J$P```````&0*```L````9 H```````"0"@``5@`````2
M``! ````+ (````````L`@``````````````````````````````````````
M````````````````````````````````````````````Q!(````
````$"0``
M`````/@(```,````T-A(NBJXQ $``````````,@(````````&@D``.(```!
M$@``# ``````````````:A,```````#3$P``, ````,4````````3!(``'@`
M``"O%P```````/P)``!2````KQ<``!@```#$$@`````````````
`````0 (`
M``````! `@```````"P"````````+ (````````L`@```````"P"````````
M``````````#$$@``-@```*\7```````````````````L`@`````
``/H2``!P
M````! D````````$"0```````&0*````````! D````````$"0``````````
M````````````````````````````````````````! D````````$"0``````
M``0)````````D!,```````"0$P```````$ "````````0 (``&0&``"D" ``
M) ``````````````3@H``!8```! `@```````$ "````````I @````````"
M``$!```````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
``%4`;0!O
M`'<`80`-`&\`( !U`'P!>0!W`&$`;@!I`&4`( !D`&\`( !C`&4`; #S`'<`
M( !S`$(!=0!\`6(`;P!W`'D`8P!H`" `< !R`'D`=P!A`'0`;@!E`&<`;P`@
M`',`80!M`&\`8P!H`&\`9 !U`" `;P!S`&\`8@!O`'<`90!G`&\`( `-`'H`
M80!W`&$`<@!T`&$`( !W`" `9 !N`&D`=0`@`"8@)B F("8@)B F("8@)B -
M`%4`;0!O`'<`&0$@`'H`80!W`&$`<@!T`&\`( !P`&\`;0!I`!D!9 !Z`'D`
M.@`-``T`,0`N`" `+P!N`&$`>@!W`&$`( !F`&D`<@!M`'D`( !L`'4`8@`@
M`&D`;0!I`!D!( !I`" `;@!A`'H`=P!I`',`:P!O`"\`#0`-`'H`=P!A`&X`
M>0!M`" `9 !A`&P`90!J`" `< !R`&$`8P!O`&0`80!W`&,`!0$N``T`#0`R
M`"X`( `O`&D`;0!I`!D!( !I`" `;@!A`'H`=P!I`',`:P!O`" `< !R`&$`
M8P!O`'<`;@!I`&L`80`O``T`#0!Z`'<`80!N`'D`;0`@`&0`80!
L`&4`:@`@
M`' `<@!A`&,`;P!W`&X`:0!K`&D`90!M`"X`#0`-``D`3@!A`" `< !O`&0`
M<P!T`&$`=P!I`&4`( !R`&\`>@!P`&\`<@!Z``4!9 !Z`&4`;@!I`&$`( !-
M`&D`;@!I`',`= !R`&$`( !)`&X`9@!R`&$`<P!T`'(`=0!K`'0`=0!R`'D`
M( !Z`" `9 !N`&D`80`@`#(`-0`@`&T`80!R`&,`80`@`#(`, `P`#(`<@`N
M`" `( `@`" `( `@`" `( `@`" `( `@`" `( `@`" `( `@`" `( `@`" `
M=P`@`',`< !R`&$`=P!I`&4`( !W`&$`<@!U`&X`:P#S`'<`( !O`'(`80!Z
M`" `<P!P`&\`<P!O`&(`=0`@`&0`;P!K`&\`;@!Y`'<`80!N`&D`80`
@`'H`
M=P!R`&\`= !U`" `:P!O`',`>@!T`/,`=P`@`'4`? %Y`'<`80!N`&D`80`@
M`&0`;P`@`&,`90!L`/,`=P`@`',`0@%U`'P!8@!O`'<`>0!C`&@
`( !S`&$`
M;0!O`&,`: !O`&0`\P!W`" `;P!S`&\`8@!O`'<`>0!C`&@`+ `@`&T`;P!T
M`&\`8P!Y`&L`; !I`" `:0`@`&T`;P!T`&\`<@!O`'<`90!R`/,`=P`@`&X`
M:0!E`&(`&0%D``4!8P!Y`&,`: `@`'<`0@%A`',`;@!O`%L!8P!I``4!( !P
M`'(`80!C`&\`9 !A`'<`8P!Y`" `* !$`'H`+@`@`%4`+@`@`$X`<@`@`#(`
M-P`L`" `< !O`'H`+@`@`#(`-P`Q`"D`( !S`'0`<@!O`&X`>0`@`'H`80!W
M`&D`90!R`&$`:@`%`2 `=0!M`&\`=P`9`2 `;P`@`&X`80!S`'0`&0%P`'4`
M:@`%`6,`90!J`" `= !R`&4`6P%C`&D`.@`-``T`IP`@`#$`#0`-`% `<@!A
M`&,`;P!W`&X`:0!K`" `;P!;`7<`:0!A`&0`8P!Z`&$`+ `@`'P!90`@`&0`
M>0!S`' `;P!N`'4`:@!E`" `<P!A`&T`;P!C`&@`;P!D`&4`;0`@`&\`<P!O
M`&(`;P!W`'D`;0`@`&T`80!R`&L`:0`@`"8@)B F("8@)B F("8@+@`N`" `
M;P`@`' `;P!J`&4`;0!N`&\`6P%C`&D`( `F("8@)B F("X`+@`L`" `:P!T
M`/,`<@!E`&<`;P`@`&(`&0%D`'H`:0!E`" `=0!\`7D`=P!A`$(!( !D`&\`
M( !C`&4`; #S`'<`( !S`$(!=0!\`6(`;P!W`'D`8P!H`" `( !W`" `:@!A
M`'H`9 !A`&,`: `@`&P`;P!K`&$`; !N`'D`8P!H`" `;P!R`&$`>@`@`' `
M;P!Z`&$`( !T`&4`<@!E`&X`90!M`" `<P!I`&4`9 !Z`&D`8@!Y`" `< !R
M`&$`8P!O`&0`80!W`&,`>0`N``T`#0"G`" `,@`-``T`4 !R`&$`8P!O`&0`
M80!W`&,`80`@`'<`>0!R`&$`? %A`" `>@!G`&\`9 `9`2 `;@!A`" `:P!O
M`'(`>@!Y`',`= !A`&X`:0!E`" `< !R`'H`90!Z`" `< !R`&$`8P!O`'<`
M;@!I`&L`80`@`'H`( !S`&$`;0!O`&,`: !O`&0`=0`@`&\`<P!O`&(`;P!W
M`&4`9P!O`"P`( `@`" `( `@`" `( `@`" `( `@`" `( `@`" `( `@`" `
M( `@`&\`( !K`'0`\P!R`'D`;0`@`&T`;P!W`&$`( !W`" `< !A`'(`+@`@
M`#$`( !I`" `>@!O`&(`;P!W`&D`!0%Z`'4`:@!E`" `<P!I`!D!( !D`&\`
M( !P`&\`:P!R`'D`8P!I`&$`( !K`&\`<P!Z`'0`\P!W`" `:@!E`&<`;P`@
M`'4`? %Y`'<`80!N`&D`80`@`'<`( !F`&\`<@!M`&D`90`Z``T`;0!I`&4`
M<P!I`!D!8P!Z`&X`90!G`&\`( !R`'D`8P!Z`&$`0@%T`'4`( !P`'(`>@!Y
M`" `:@!A`'H`9 !A`&,`: `@`&P`;P!K`&$`; !N`'D`8P!H`"P`( !S`'0`
M80!N`&\`=P!I``4!8P!Y`&,`: `@`&D`; !O`&,`>@!Y`&X`)B F(&L`:0!L
M`&\`;0!E`'0`<@#S`'<`( !I`" `80!K`'0`=0!A`&P`;@!E`&H`( !S`'0`
M80!W`&L`:0`@`'H`80`@`&H`90!D`&4`;@`@`&L`:0!L`&\`;0!
E`'0`<@`@
M`&\`:P!R`&4`6P%L`&\`;@!E`&H`( !P`'(`>@!E`' `:0!S`&$`;0!I`" `
M< !A`'(`+@`@`#(`( !W`'D`;0!I`&4`;@!I`&\`;@!E`&<`;P`@`'<`8P!Z
M`&4`6P%N`&D`90!J`" `<@!O`'H`< !O`'(`>@`%`60`>@!E`&X`:0!A`"P`
M#0!W`" `:@!A`'H`9 !A`&,`: `@`'H`80!M`&D`90!J`',`8P!O`'<`>0!C
M`&@`( !R`/,`=P!N`&\`=P!A`'(`= !O`%L!8P!I`" `:0!L`&\`8P!Z`'D`
M;@!U`" `< !R`'H`90!J`&4`8P!H`&$`;@!Y`&,`: `@`&L`:0!L`&\`;0!E
M`'0`<@#S`'<````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M````````````````````````````````````````````````!@`
`"@@```P(
M```." ``J @``+@(``#L" ``- D``&P)``"J"0``K D``*X)``"P"0``Y D`
M`'X*``"H"@``K H``+H*``#T"@``- L``&X+``" "P``B P``(X,``"0# ``
MD@P``-(,```*#0``' T``"(-```V#0``. T``$0-``!&#0``2 T``)P-``">
M#0``$@X``!0.```6#@``'@X``+X.``#D#@``%@\``"P/``"*#P`
`C@\``*8/
M``#J#P```A ``% 0``!2$ ``_A ``$@1``!X$0``C!$````:``#W[^KWY>'E
MX>7WX=WAV=79U=G5V=79S<C V;RXV=79N+&LI;BEV:&9H96AU:&XD;B1N)&X
MD:'5CP```U4(`086:"PP3 ``!A9H=Q J```/%6@8$Q8`%F@:' $`-0B!!A9H
M&AP!```,%6@:' $`%F@:' $```D6:!H<`0!(*@$,%6AW$"H`%F@:' $```86
M:/,GF@``!A9HU#Q/```/%6@8$Q8`%F@8$Q8`-0B!"19H[B6D`#4
(@0\5:!@3
M%@`6:.XEI `U"($&%F@8$Q8```86:.XEI ``!A9H/2B;```&%F@,<K,```D6
M:/,GF@`U"($)%F@]*)L`-0B!#Q5H/2B;`!9H?DCP`#4(@0\5:#T
HFP`6: QR
MLP`U"($`. `&```," ``B@@``+H(``#J" ``[ @``#8)```X"0``:@D``&P)
M``"L"0``K@D``.0)``#F"0``A@P``(@,``"0# ``D@P``!0.```6#@``'@X`
M`" .``".#P``]P```````````````/<```````````````#O```````
`````
M````YP```````````````.<```````````````#7```````````
`````YP``
M`````````````.<```````````````#G````````````````SP`
`````````
M`````.<```````````````#G````````````````YP`````````
``````.<`
M``````````````#G````````````````QP```````````````,<
`````````
M``````#G````````````````YP```````````````,<````````
```````#G
M````````````````YP`````````````````````````````````
`````````
M``<```,D`6$D`6=D&!,6```'```#) -A) -G9/,GF@``#P```R0##X2(!1&$
M>/I>A(@%8(1X^F$D`V=D\R>:```'```#) -A) -G9 QRLP``!P```R0!820!
M9V3S)YH```<```,D`6$D`6=D#'*S```6``8``%HD``#]```````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````$! `!`0&.#P``
M_A ``*X:``"P&@``N!H``+H:``#^&P``AAT``&(>``!D'@``;!X``&X
>``!6
M( ``6" ``& @``!B( ``4B$``%0A``!<(0``7B$``' B``!R(@``="(``+(B
M``#T````````````````] ```````````````.P```````````````#D````
M````````````Y ```````````````-D```````````````#9````````````
M````V0```````````````-D```````````````#-```````````
`````S0``
M`````````````.P```````````````#L````````````````Y ``````````
M`````.P```````````````#L````````````````[ ```````````````.0`
M``````````````#L````````````````[ ```````````````.P`````````
M``````#L````````````````[ ``````````````````````````````````
M```+```#) $/A&@!7H1H`6$D`6=D+#!,``L```,D`PHF``M&`P!A) -G9"PP
M3 ``!P```R0!820!9V08$Q8```<```,D`V$D`V=D#'*S``L```,D`P
HF``M&
M`@!A) -G9/,GF@``%R `:0`@`&$`:P!T`'4`80!L`&X`90!J`" `<P!T`&$`
M=P!K`&D`( !Z`&$`( !J`&4`9 !E`&X`( !K`&D`; !O`&T`90!T`'(`( !O
M`&L`<@!E`%L!; !O`&X`90!J`" `< !R`'H`90!P`&D`<P!A`&T`:0`@`' `
M80!R`"X`( `R`" `=P!W`"X`( !R`&\`>@!P`&\`<@!Z``4!9 !Z`&4`;@!I
M`&$`+@`-``T`IP`@`#,`#0`-`$T`:0!E`',`:0`9`6,`>@!N`'D
`( !R`'D`
M8P!Z`&$`0@%T`" `< !I`&4`;@!I`!D!? %N`'D`( !W`'D`< !"`6$`8P!A
M`&X`>0`@`&(`&0%D`'H`:0!E`" `;@!A`" `< !O`&0`<P!T`&$`=P!I`&4`
M( !P`&D`<P!E`&T`;@!E`&<`;P`@`&\`6P%W`&D`80!D`&,`>@!E`&
X`:0!A
M`" `< !R`&$`8P!O`'<`;@!I`&L`80`@`&\`( !U`'P!>0!W`&$`;@!I`'4`
M( !S`&$`;0!O`&,`: !O`&0`=0`@`&\`<P!O`&(`;P!W`&4`9P!O`" `9 !O
M`" `8P!E`&P`\P!W`" `<P!"`74`? %B`&\`=P!Y`&,`: `@`'<`( !D`&$`
M;@!Y`&T`( !M`&D`90!S`&D`!0%C`'4`+@`-`$L`=P!O`'0`&0$@`'4`<P!T
M`&$`; !O`&X`90!G`&\`( !R`'D`8P!Z`&$`0@%T`'4`( !Z`&T`;@!I`&4`
M:@!S`'H`80`@`',`:0`9`2 `;P`@`#$`+P`R`#(`( !Z`&$`( !K`&$`? %D
M`'D`( !D`'H`:0!E`$0!( !N`&D`90!O`&(`90!C`&X`;P!;`6,`:0`@`'H`
M( !W`" `;0!I`&4`:@!S`&,`=0`@`' `<@!A`&,`>0`@`'H`( !P`&\`=P!O
M`&0`=0`@`&,`: !O`'(`;P!B`'D`+ `@`'4`<@!L`&\`< !U`" `; !U`&(`
M( !I`&X`;@!E`&H`( !N`&D`90!O`&(`90!C`&X`;P!;`6,`:0`@`&\`<@!A
M`'H`( !P`&\`9 !R`/,`? %Y`" `<P!"`74`? %B`&\`=P!E`&H`( !T`'(`
M=P!A`&H`!0%C`&4`:@`@`&,`;P`@`&X`80!J`&T`;@!I`&4`:@`
@`#@`( !G
M`&\`9 !Z`&D`;@`N``T`4@!Y`&,`>@!A`$(!= `@`&(`&0%D`'H`:0!E`" `
M=P!Y`' `0@%A`&,`80!N`'D`( !W`" `= !E`'(`;0!I`&X`:0!E`" `9 !O
M`" `,0`P`" `9 !N`&D`80`@`&T`:0!E`',`:0`%`6,`80`@`&X`80!S`'0`
M&0%P`&X`90!G`&\`( !P`&\`( !M`&D`90!S`&D`!0%C`'4`+ `@`'H`80`@
M`&L`= #S`'(`>0`@`' `<@!Z`'D`<P!"`74`9P!U`&H`90`@`'(`>0!C`'H`
M80!"`70`+@`-``T`IP`@`#0`#0`-`%H`=P!R`&\`= `@`&L`;P!S`'H`= #S
M`'<`( !Z`&$`( !P`&\`9 !R`/,`? $@`',`0@%U`'P!8@!O`'<`!0$@`'<`
M( !J`&$`>@!D`&$`8P!H`" `; !O`&L`80!L`&X`>0!C`&@`( !I`" `>@!A
M`&T`:0!E`&H`<P!C`&\`=P!Y`&,`: `@`&X`80!S`'0`&0%P`'4`:@!E`" `
M;@!A`" `< !O`&0`<P!T`&$`=P!I`&4`( !P`&\`; !E`&,`90!N`&D`80`O
M`' `;P!L`&4`8P!E`$0!( !W`'D`:@!A`'H`9 !U`" `<P!"`74`? %B`&\`
M=P!E`&<`;P`@`'H`( !Z`&$`0@$%`6,`>@!O`&X`>0!M`" `9@!O`'(`;0!U
M`&P`80!R`'H`90!M`" `'B!%`'<`:0!D`&4`;@!C`&H`80`@`' `<@!Z`&4`
M8@!I`&4`9P!U`" `< !O`&H`80!Z`&0`=0`=(" `;P!S`'0`80!T`&X`:0!E
M`&<`;P`@`&0`;@!I`&$`( !M`&D`90!S`&D`!0%C`&$`+ `@`'<`( !K`'0`
M\P!R`'D`;0`@`&0`;P!K`&\`;@!Y`'<`80!N`&4`( !B`'D`0@%Y`" `=P!Y
M`&H`80!Z`&0`>0`N``T`#0"G`" `-0`-``T`2P!A`'P!9 !E`&H`( !Z`&4`
M( !S`'0`<@!O`&X`( !P`'(`>@!Y`',`0@%U`&<`=0!J`&4`( !P`'(`80!W
M`&\`( !W`'D`< !O`'<`:0!E`&0`>@!E`&X`:0!A`" `;@!I`&X`:0!E`&H`
M<P!Z`&4`:@`@`'4`;0!O`'<`>0`@`'H`( !Z`&$`8P!H`&\`=P!A`&X`:0!E
M`&T`( !J`&4`9 !N`&\`;0!I`&4`<P!I`!D!8P!Z`&X`90!G`&\`( !T`&4`
M<@!M`&D`;@!U`" `=P!Y`' `;P!W`&D`90!D`'H`90!N`&D`80`N``T`#0"G
M`" `-@`-``T`50!M`&\`=P`9`2 `<P!P`&\`<@!Z``4!9 !Z`&\`;@!O`" `
M=P`@`'0`<@!Z`&4`8P!H`" `90!G`'H`90!M`' `; !A`'(`>@!A`&,`: `L
M`" `< !R`'H`>0`@`&,`>@!Y`&T`( !O`'(`>0!G`&D`;@!A`$(!( !O`'0`
M<@!Z`'D`;0!U`&H`90`@`' `<@!A`&,`;P!W`&X`:0!K`"P`( `@`" `( `@
M`" `( `@`" `( `@`" `( `@`" `( !A`" `9 !W`&$`( !P`&\`>@!O`',`
M= !A`$(!90`@`&4`9P!Z`&4`;0!P`&P`80!R`'H`90`@`' `<@!A`&,`;P!D
M`&$`=P!C`&$`+@`-``T`#0`O`&T`:0!E`&H`<P!C`&\`=P!O`%L
!!P$O`"X`
M+ `@`&0`;@!I`&$`( `F("8@)B F("8@)B F("X`+@`-``T`#0`-`"8@)B F
M("8@)B F("8@)B F("8@)B F("8@( `@`" `( `@`" `( `@`" `( `@`" `
M( `@`" `( `@`" `( `@`" `( `@`" `( `@`" `( `@`" `( `@`" `( `@
M`" `( `@`" `)B F("8@)B F("8@)B F("8@)B F("8@)B N`"X`#0`@`" `
M( `@`" `( `@`" `( `H`' `:0!E`&,`>@`%`70`:P!A`" `:0`@`' `;P!D
M`' `:0!S`" `< !R`&$`8P!O`&0`80!W`&,`>0`I`" `( `@`" `( `@`" `
M( `@`" `( `@`" `( `@`" `( `@`" `( `@`" `( `@`" `( `@`" `( `@
M`" `( `@`" `( `@`" `( `@`" `( `@`" `( `@`" `( `@`" `( `@`" `
M( `@`" `( `@`" `( `@`" `( `@`" `( `@`" `( `@`" `( `@`" `( `@
M`" `( `@`" `( `H`' `;P!D`' `:0!S`" `< !R`&$`8P!O`'<`;@!I`&L`
M80`I``T`#0`````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````:``"N&@``L!H``+8
:``"X&@``
MNAH``/P;``#^&P``9!X``&H>``!L'@``;AX```P?```X'P``2!\
``&X?``"B
M'P``5" ``%8@``!8( ``7B ``& @```D(0``,B$``%0A``!:(0``7"$``%XA
M``!H(0``:B$``)XA```"(@``("(``'0B``".(@``GB(``+ B``! (P``4B,`
M`-PC```D) ``)B0``"@D``!8) ``6B0``/SX\.OCW_C?U]+7SLK&RL*^^,ZY
ML<[*SKFQSLK.RL["SJW*K<ZEFI*:I9J'```````````````````
`````````
M`````````````````````````````````!05: ]K-0`6:!H<`0!#2A(`84H2
M```.%F@/:S4`0TH2`&%*$@``%!5H#VLU`!9H#VLU`$-*$@!A2A(
```X6:'<0
M*@!#2A(`84H2```&%F@2:PH```\5:!@3%@`6: ]K-0`U"($)%F@2:PH`-0B!
M!A9H3$%3```&%FAW$"H```86:%A:K ``!A9H&!,6```&%F@/:S4```D6:"PP
M3 `U"($/%6@L,$P`%F@L,$P`-0B!!A9H+#!,```/%6@8$Q8`%F@2:P
H`-0B!
M"19H_T/7`#4(@0\5:!@3%@`6:/]#UP`U"($&%FC_0]<```86:!H
<`0`LLB(`
M`+0B``"V(@``N"(``$ C``!8) ``6B0``/<```````````````#W````````
M````````]P```````````````/<```````````````#W```````
`````````
M]P`````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````!P``
M`R0#820#9V0,<K,```8R`"90"0`QD&@!.G 8$Q8`'[""+B"PQD$AL(H%(K"*
M!2.0-P(DD#<"); ``!>PQ0(8L,4"````````````````````````````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````4`!(`$@`
!`)P`#P`#
M````````````1 ``0/'_`@!$``P````````````(`$X`;P!R`&T`80!L`&X`
M>0````(````8`$-*& !?2 $$84H8`&U(%01S2!4$=$@5! ``````````````
M`````````$H`00#R_Z$`2@`,`0``````````&0!$`&\`;0!Y`%L
!; !N`&$`
M( !C`'H`8P!I`&\`;@!K`&$`( !A`&L`80!P`&D`= !U``````!0`&D`\_^S
M`% `# $```````````L`4P!T`&$`;@!D`&$`<@!D`&\`=P!Y````' `7]@,`
M`#36!@`!"@-L`#36!@`!!0,``&'V`P```@`+````+ !K`/3_P0`L```!````
M```````)`$(`90!Z`" `; !I`',`= !Y`````@````````!H`/Y/`0#R`&@`
M# ```(,/_P````D`= !A`&(`+0!T`&4`:P!S`'0````:``\``R0#$Z1D`!2D
M9 `Y1 ``6R0!7"0!820#(0! B \`0BH!0TH0`$]*`@!12@(`7DH"`&%*$ !P
M:# P, ``.@#^3P$``@$Z``P```"##_\````%`'<`>0!R`"T`<P```!8`$ `#
M) $3I&0`%*1D`%LD`5PD`6$D`0``1@"9``$`$@%&``P!``!^2/ ````+`%0`
M90!K`',`= `@`&0`>0!M`&L`80````(`$0`4`$-*$ !/2@,`44H#`%Y*`P!A
M2A ``````/,)```&```J`````/____\`````!@```$4```!=````=0`
``'8`
M``";````G ```+4```"V````U@```-<```#R````\P```$,"``!$`@``2 (`
M`$D"```*`P``"P,```\#```0`P``QP,``'\$```=!0``'@4``"(
%```C!0``
MQ04``(D&``#W!@``^ 8``/P&``#]!@``\0<``/('``#V!P``]P<``&\(``!P
M" ``= @``'4(``#^" ``_P@````)```?"0``( D``"$)```B"0``9@D``/()
M``#U"0``F `````P`````````( ```" ``````````" `)@`````, ``````
M``" ````@ ``````````@ "8`````# `````````@ ```( ``````````( `
MF `````P`````````( ```" ``````````" `)@`````, ````````" ````
M@ ``````````@ "8`````# `````````@ ```( `````````````F `````P
M`````````( ```" ``````````" `)@`````, ````````" ````@ ``````
M````@ "8`````# `````````@ ```( ``````````( `F `````P````````
M`( ```" `````````````)@`````, ````````" ````@ ```" `````@ "8
M`````# `````````@ ```( ```"(````````F `````P`````````( ```"
M````< ```````)@`````, ````````" ````@ ````````````"8`````# `
M````````@ ```( `````````````F `````P`````````( ```" ````````
M`````)@`````, ````````" ````@ ````````````"8`````# `````````
M@ ```( ````0````````F `````P`````````( ```" ````$ ```````)@`
M````, ````````" ````@ ````````````"8`````# `````````@ ```( `
M```@````````F `````P`````````( ```" ````( ````" `)@``B `, ``
M``````" ````@ ``````````@ "8``(@`# !````````@ ```( `````````
M`( `F `````P`````````( ```" ````< ```````)@`````, ````````"
M````@ ``````````@ "8`````# `````````@ ```( ````@`````( `F `#
M( `P`````````( ```" `````````````)@``R `, $```````" ````@ ``
M````````@ "8``,@`# "````````@ ```( ``````````( `F `#( `P`P``
M`````( ```" ``````````" `)@`````, ````````" ````@ ```(@`````
M``"8`````# `````````@ ```( ````@`````( `F `````P`````````( `
M``" ````& ````" `)@`````, ````````" ````@ ```! ```````"8````
M`# `````````@ ```( ````8`````( `F `````P`````````( ```" ````
M( ````" `)@`````, ````````" ````@ ```! ```````"8`````# `````
M````@ ```( ````H````````F `````P`````````( ```" ````( ````"
M`)@`````, ````````" ````@ ```" `````@ "8`````# `````````@ ``
M`( ````@`````( `F `````P`````````( ```" ````( ````" `)@`````
M, ````````" ````@ ```(@```````"8`````# `````````@ ```( ````(
M```````!F `````P`````````( ```" `````````````)@`````, ``````
M``" ````@ ```' ```````"8`````# `````````@ ```( ````@`````( `
MF `````P`````````( ```" `````````````)@`````, ````````" ````
M@ ```# ```````"8`````# `````````@ ```( ````@`````( ``````/4)
M``":0 ```# `````````@ ```( ````````````'``8````:``!:) ``"0``
M`!,`````!@``C@\``+(B``!:) ``"@````P````4``````8``%HD```+````
M`````!4)```<"0``]0D```<`! `'```````&````!P```$4```!,````>@``
M`'\```"<````H@```+H```"^````UP```-T````\`0``40$``(\
"``"0`@``
MPP(``- "``!4`P``<0,``,<#``#3`P``?P0``( $``!I!@``=08``$\'``!8
M!P``O @``-<(```."0``'PD``"()```V"0``@PD``*$)``#U"0``!P`:``
<`
M&@`'`!H`!P`:``<`&@`'`!H`!P`:``<`&@`'`!H`!P`:``<`&@`
'`!H`!P`:
M``<`&@`'`!H`!P`$``<`&@`'`!H`!P``````M@```-<````+`P`
`#P,``/@&
M``#[!@``\@<``/<'``!P" ``=0@````)```B"0``]0D```<`!0`'``4`!P`%
M``<`!0`'``4`!P`%``<``````!4)```<"0``]0D```<`! `'`/__`@```!$`
M30!A`&<`9 !A`&P`90!N`&$`( !,`&$`= !O`&,`: !A`````P!8="8+`H&N
M4/\/_P__#_\/_P__#_\/_P__#Q `V6+^/BS[5B/_#_\/_P__#_\/_P__#_\/
M_P\0`&DC$GN(#%JS_P__#_\/_P__#_\/_P__#_\/$ `!```````!````````
M```````````````#& ``#X30`A&$F/X5Q@4``= "!EZ$T )@A)C^;R@``@``
M`"X``0````2 `0``````````````````````"A@```^$H 41A)C^%<8%``&@
M!09>A* %8(28_H=H`````(A(```"``$`+@`!`````H(!```````````````
`
M```````*& ``#X1P"!&$3/\5Q@4``7 (!EZ$< A@A$S_AV@`````B$@```(`
M`@`N``$`````@ $```````````````````````H8```/A$ +$828_A7&!0`!
M0 L&7H1 "V"$F/Z': ````"(2 ```@`#`"X``0````2 `0``````````````
M````````"A@```^$$ X1A)C^%<8%``$0#@9>A! .8(28_H=H`````(A(```"
M``0`+@`!`````H(!```````````````````````*& ``#X3@$!&$3/\5Q@4`
M`> 0!EZ$X!!@A$S_AV@`````B$@```(`!0`N``$`````@ $`````````````
M``````````H8```/A+ 3$828_A7&!0`!L!,&7H2P$V"$F/Z': ````"(2 ``
M`@`&`"X``0````2 `0``````````````````````"A@```^$@!81A)C^%<8%
M``& %@9>A( 68(28_H=H`````(A(```"``<`+@`!`````H(!````````````
M```````````*& ``#X10&1&$3/\5Q@4``5 9!EZ$4!E@A$S_AV@`````B$@`
M``(`" `N``$```````$```````````````````````,8```/A- "$828_A7&
M!0`!T (&7H30`F"$F/YO* `"````+@`!````!( !````````````````````
M```*& ``#X2@!1&$F/X5Q@4``: %!EZ$H 5@A)C^AV@`````B$@```(``0`N
M``$````"@@$```````````````````````H8```/A' ($81,_Q7&!0`!< @&
M7H1P"&"$3/^': ````"(2 ```@`"`"X``0````" `0``````````````````
M````"A@```^$0 L1A)C^%<8%``% "P9>A$ +8(28_H=H`````(A(```"``,`
M+@`!````!( !```````````````````````*& ``#X00#A&$F/X5Q@4``1 .
M!EZ$$ Y@A)C^AV@`````B$@```(`! `N``$````"@@$`````````````````
M``````H8```/A. 0$81,_Q7&!0`!X! &7H3@$&"$3/^': ````"(2 ```@`%
M`"X``0````" `0``````````````````````"A@```^$L!,1A)C^%<8%``&P
M$P9>A+ 38(28_H=H`````(A(```"``8`+@`!````!( !````````````````
M```````*& ``#X2 %A&$F/X5Q@4``8 6!EZ$@!9@A)C^AV@`````B$@```(`
M!P`N``$````"@@$```````````````````````H8```/A% 9$81,_Q7&!0`!
M4!D&7H10&6"$3/^': ````"(2 ```@`(`"X``0```````0``````````````
M````````!A@```^$T (1A)C^%<8%``'0`@9>A- "8(28_C4(`&\H``(````N
M``$````$@ $```````````````````````H8```/A* %$828_A7&!0`!H 4&
M7H2@!6"$F/Z': ````"(2 ```@`!`"X``0````*"`0``````````````````
M````"A@```^$< @1A$S_%<8%``%P" 9>A' (8(1,_X=H`````(A(```"``(`
M+@`!`````( !```````````````````````*& ``#X1 "Q&$F/X5Q@4``4 +
M!EZ$0 M@A)C^AV@`````B$@```(``P`N``$````$@ $`````````````````
M``````H8```/A! .$828_A7&!0`!$ X&7H00#F"$F/Z': ````"(2 ```@`$
M`"X``0````*"`0``````````````````````"A@```^$X! 1A$S_%<8%``'@
M$ 9>A. 08(1,_X=H`````(A(```"``4`+@`!`````( !````````````````
M```````*& ``#X2P$Q&$F/X5Q@4``; 3!EZ$L!-@A)C^AV@`````B$@```(`
M!@`N``$````$@ $```````````````````````H8```/A( 6$828_A7&!0`!
M@!8&7H2 %F"$F/Z': ````"(2 ```@`'`"X``0````*"`0``````````````
M````````"A@```^$4!D1A$S_%<8%``%0&09>A% 98(1,_X=H`````(A(```"
M``@`+@`#````:2,2>P```````````````%AT)@L````````````
```#98OX^
M````````````````__________________\#````````````__\
#````$@#,
M[9R2&0`5!!L`%00/`!4$&0`5!!L`%00/`!4$&0`5!!L`%002`+)
"?E 9`!4$
M&P`5! \`%009`!4$&P`5! \`%009`!4$&P`5!!(`FO3J(!D`%00;`!4$#P`5
M!!D`%00;`!4$#P`5!!D`%00;`!4$`@!?9@0K,F.J?P(````/`1(
`T (``- "
M``!D````9 ````$`,F.J?P````````````$"``(`%@````0````(````Y0``
M```````5````&AP!`!)K"@`8$Q8`=Q J`&YC*@`/:S4`+#!,`-0\3P!,05,`
M\R>:`#THFP#N):0`\C>I`%A:K `,<K,`E#FU`',IP@#_0]<`/0CG`"9W[0!^
M2/ `@P__`/] `8 !`!X)```>"0``G/6.`/X`_@`>"0```````!X)````````
M`B@```````````,``,8$``#S"0``8 ``" ````!@```.`````& ``!H`````
M__\!````!P!5`&X`:P!N`&\`=P!N`/__`0`(``````````````#
__P$`````
M`/__```"`/__`````/__```"`/__``````0```!'%I ![@`"`@8#!00%`@,$
MAWH`( ```( (`````````/\!````````5 !I`&T`90!S`" `3@!E`'<`( !2
M`&\`;0!A`&X````U%I !`@`%!0$"`0<&`@4'`````````! `````````````
M`( `````4P!Y`&T`8@!O`&P````S)I ![@`""P8$`@("`@($AWH`( ```( (
M`````````/\!````````00!R`&D`80!L````-2:0`>X``@L&! ,%! 0"!(=Z
M`"$```" " ````````#_`0$``````%0`80!H`&\`;0!A````(@`$`/$(B!@`
M\,0"``"I`0````"#6HHF7[.*IJU;BB8%`,L```!K`0``B @```$`!0````0`
M`Q 2````:P$``(@(```!``4````2`````````"$#`/ 0````````````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M`````````````````````````````````````````(H%-P)X`+0
`@H(R- ``
M$ `9`&0````9````[@D``.X)``````````````````````````````
``````
M```````````````````````````````````````````````"```
`````````
M`0$`0 #P$ `(``````````````````````````````````````!(```````H
M\/\/```!/P``X@0``/___W____]_____?____W____]_____?__
__W^4.;4`
M__\2````````````````````$0!-`&$`9P!D`&$`; !E`&X`80`@`$P`80!T
M`&\`8P!H`&$`$0!-`&$`9P!D`&$`; !E`&X`80`@`$P`80!T`&\`8P!H`&$`
M```````````````````````````8````!@````,```````P``0`
,``(`# ``
M```````````````````````````````````````````````````
`````````
M``````````````#^_P``!0`"```````````````````````!```
`X(6?\OE/
M:!"KD0@`*R>SV3 ```!\`0``$0````$```"0`````@```)@````#````I ``
M``0```"P````!0```,P````'````V ````@```#H````"0````0!```2````
M$ $```H````L`0``"P```#@!```,````1 $```T```!0`0``#@```%P!```/
M````9 $``! ```!L`0``$P```'0!```"````X@0``!X````!``````!S`!X`
M```!``````!S`!X````2````36%G9&%L96YA($QA=&]C:&$`9 `>`````0``
M``!A9V0>````!P```$YO<FUA; !N'@```!(```!-86=D86QE;F$@3&%T;V-H
M80!D`!X````"````-0!G9!X````4````36EC<F]S;V9T(%=O<F0
@,3 N, !
M`````(+86QP```! `````"[+'I"OQ % `````!*PN6BOQ % `````#+DFBJX
MQ $#`````0````,```!K`0```P```(@(```#``````````````````
``````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M````````````````_O\```4``@```````````````````````0`
```+5S=6<
M+AL0DY<(`"LL^:XP````[ ````P````!````: ````\```!P````!0```( `
M```&````B ```!$```"0````%P```)@````+````H ```! ```"H````$P``
M`+ ````6````N ````T```# ````# ```,T````"````X@0``!X````&````
M4$]':4L`='4#````$@````,````%`````P```.X)```#````00H
*``L`````
M````"P`````````+``````````L`````````'A ```$````!``````P0```"
M````'@````8```!4>71ULP`#`````0`````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M``````````````````$````"`````P````0````%````!@````<
````(````
M"0````H````+````# ````T````.````#P```! ````1````$@```!,````4
M````%0```/[___\7````& ```!D````:````&P```!P````=````_O___Q\`
M```@````(0```"(````C````) ```"4````F````)P```"@````I````_O__
M_RL````L````+0```"X````O````, ```#$```#^____,P```#0````U````
M-@```#<````X````.0```/[____]____/ ```/[____^_____O__________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M________________________________________4@!O`&\`= `@`$4`;@!T
M`'(`>0`````````````````````````````````````````````
`````````
M`````!8`!0'__________P,````&"0(``````, ```````!&````````````
M````L'6*NBJXQ $^````@ ````````!$`&$`= !A````````````````````
M```````````````````````````````````````````````````
`````"@`"
M`?_______________P`````````````````````````````````
`````````
M`````!8`````$ ```````#$`5 !A`&(`; !E````````````````````````
M```````````````````````````````````````````````.``(
!`0````8`
M``#_____```````````````````````````````````````````
`````'@``
M`,<7````````5P!O`'(`9 !$`&\`8P!U`&T`90!N`'0`````````````````
M`````````````````````````````````````!H``@$"````!0`
``/____\`
M```````````````````````````````````````````````````
`-"H`````
M```%`%,`=0!M`&T`80!R`'D`20!N`&8`;P!R`&T`80!T`&D`;P!
N````````
M````````````````````````````* `"`?_______________P``````````
M`````````````````````````````````````"H`````$ ````````4`1 !O
M`&,`=0!M`&4`;@!T`%,`=0!M`&T`80!R`'D`20!N`&8`;P!R`&T
`80!T`&D`
M;P!N```````````````X``(!! ```/__________````````````````````
M````````````````````````````,@`````0`````````0!#`&\
`;0!P`$\`
M8@!J```````````````````````````````````````````````
`````````
M`````````!(``@#_______________\````````````````````
`````````
M````````````````````````:@`````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M`````/_______________P`````````````````````````````
`````````
M``````````````````````````$```#^___________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M___________________________________________________
_________
M________________________________________________`0#
^_P,*``#_
M____!@D"``````# ````````1A@```!$;VMU;65N="!-:6-R;W-O9G0@5V]R
M9 `*````35-7;W)D1&]C`! ```!7;W)D+D1O8W5M96YT+C@`]#FR<0``````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
M```````````````````````````````````````````````````
`````````
(````````````
`
end

do góry

On Fri, 22 Oct 2004, Big Ben wrote:
[...]
>+ Jest jednak kilka warunków. Po pierwsze samochód musi stanowić
>+ własność pracownika.

Tak BTW - IMO jest to niekonstytucyjne.
Jak pracownik używa samochodu użyczonego, w leasingu albo jakoś
podobnie to jest "gorzej" traktowany...
Tylko czy TK zechce spojrzeć na ten problem :(

--
pozdrowienia, Gotfryd
(memoriał, KPiR, VAT, ZUS)

do góry

Użytkownik Gotfryd Smolik news napisał:
> On Fri, 22 Oct 2004, Big Ben wrote:
> [...]
>
>>+ Jest jednak kilka warunków. Po pierwsze samochód musi stanowić
>>+ własność pracownika.
>
>
> Tak BTW - IMO jest to niekonstytucyjne.
> Jak pracownik używa samochodu użyczonego, w leasingu albo jakoś
> podobnie to jest "gorzej" traktowany...
> Tylko czy TK zechce spojrzeć na ten problem :(

Nie spojrzy bo nie ma wymogu aby samochód był własnością pracownika.
Samochód ma byc "prywatny". W jakiej formie pracownik nim rozporządza to
już nie interesuje ustawodawcy.

Uprzedzam że nie czytałam wątku tylko mi to stwierdzenie o własności
wpadło w oko. Może wieć cos opacznie zrozumiałam ;-)

Maddy

--
*** Stosujesz sie do powyższych teorii na własną odpowiedzialność ***

Magdalena "Maddy" Wołoszyk
JID m...@e...com.pl
GG: 5303813

do góry

> > Tylko czy TK zechce spojrzeć na ten problem :(

Jako nowy na grupie proszę o oświecenie co znaczy TK?
Przemek

do góry

On Fri, 22 Oct 2004, Maddy wrote:
[...]
> + > > + Jest jednak kilka warunków. Po pierwsze samochód musi stanowić
> + > > + własność pracownika.
[...]
> + > Tak BTW - IMO jest to niekonstytucyjne.
[...]
> + > Tylko czy TK zechce spojrzeć na ten problem :(
> +
> + Nie spojrzy bo nie ma wymogu aby samochód był własnością pracownika.

A, to nie mam pytań :)
Przyznaję bez bicia że "na wiarę" odpowiadałem poprzednikowi
nie sprawdzając w przepisach. Widać poprzednik pisał "z głowy..." ;)

--
pozdrowienia, Gotfryd
(memoriał, KPiR, VAT, ZUS)

do góry

On Fri, 22 Oct 2004, Big Ben wrote:
[...]
>+ Jako nowy na grupie proszę o oświecenie co znaczy TK?

Trybunał Konstytucyjny :)
A pomysł że stawianie wymogu bycia właścicielem do uznania "użytkowania"
jest niekonstytucyjne właśnie TK przy czym zaakceptował - już nawet nie
pamiętam o co poszło, ale chyba RPO (RzecznikPrawObywatelskich) wystąpił.

--
pozdrowienia, Gotfryd
(memoriał, KPiR, VAT, ZUS)

do góry