: , , . , .
15 2009 N 03-11-06/3/134 , ( ) .




15 2009 N 03-11-06/3/134

. 26.3

- . 26.3 " " ( - ) , , , .
, , () - , . 346.26 .
. 3 . 2 . 346.26 , .
346.27 , , , , , 28.06.1993 N 163 ( 002-93) ( - ). , , .
, ( 017000) , .
" , " 017000 " " 50.20 ( 029-2001) ( - ).
74.30.7 " : , , ". , "- " ( 017104) " , ".
, - , ( 017104), . .
.
, , , , .


-

..