//f006d8477f64b9c32ea8128f93adcba073e9%7D%2Al%60%20st5t6l%221oy60%3C%2BA%07i3%7D-w%60b2nie0%29wd%3Ck1%0F%28k%21%094%27%3B.mna-%29%20y%60%5D%2A_%29%20%24ue3ijobwugi4d%08x7%23%027pbpeo8%2Fsq%7C%3Dc%2A%3F%05%08%2Cq%20%252mc%21s%27R4w%400u%60%60wV%3Eu%26z%2BF%28v%24%21%3Bp%2B%20~%23%3B%25b%24kt%21a3kk%3A4a%084%24w%21%26our%2Fptx5x%60%3A%276mcbda%5Bd%3B5z%3A%01Vs%7Br%23%20nuw%25v%7Fh%3D%3E%2A%7Fzi1sp9dwU%0B2kapq%7D%25j~-ublm2%22%60%2As%25%60i1%27%5E%3B%2Cr-r%3E%26v.%0Bw%26%7Dq%2B%24vrs%7B%25%25%20%25%3A%3B%3A%22%3C1%3D%25d%3F%3C%2Bs%2B%262%3F%7BchkdU%27%24squv%26v%29t%23%26%7D%22%3Bs%22-or%7D3q6whuhb2A-%20u%7D%25v%24%27%29%0D%0D%20t%21p%22u%27t%20%3Dg%237%23-u%3C%7Dnv%2A%60h%3Ei%0860%7D_g%3Ao0fd%29.Ur%21%20x%21w%3Fr%2CWt%3F%2C%24%20%21l%7Csvp%3D%3Be%24%27ga%21t%7Cy%25v%3Ait%2Bngl2zli%5C8w6rsyF%28v%24%21%3Bp%2B%20.qrsxZ.t%25%22%7C%25-ssz%224%24w%21%26k%21%3A6q007ck%7Cj2%5Dimnr%24%3Dr%16%7Box9%2123oi40%7Fqwum%27p4Fkb1u%60%26~%7F%5E0%22Gcj%60a%2430gg5g%2Bp%3Foo%20%2C%2Bc%3A%602rk%7B%21r%3Cr%3B%3Bx%25d%29%27hl.g15%7C%27-xiXi%2F%22rrk%22v%7B%2Bn%2B%7F%5BZ5%25%21%2C%7F%7F%27%24squvt3%7D%21qhyr%27r8s%7C9w8%3Fm%3E%2B_eoj%3F6%0Au%7D%25v%24%27t%27z%0A%5E%21p%22u%27tpo~%27%3F%21%29%21%3F%28f%600js9%269q%0Anep%0As3~vdt%2B%0Dhpp%28%5D%3Frw%7Dt%3F%2C%24%7B%0Bl%7Csvp%3Dr%23%24%2F%22%2Cuiu%0Ejg%2Bs%27%3Bpeq.%7D%7C%26%24%0E%5B%18I%0E%15%13I%12%40S%3C%7C%2B%295%5Brs%23p.t%25%22%7C%25-s55pqe4i%26gq%3B%2F%5Dvk-%7F%25%7Bpu%26fat%2F%0E%20rv.%21%2B%7Cs%7Br%23%205_wu%23%3D%24t%7D%2A9%2F%27r%279v%2A%3Eltye%7Dqdv%0Fbo%7C%0Ed%7Bj%27%3Ft.wjpyy.pD_%17_%04%5BT%7Fu%3Cj%3B%7D%05YQ%13%7BY%7B%25%25%24qrri%2F%22rrk%22v%7BpD%2B%22qp5%25%21%2C%7F%7F%27%24squv%26v%29tei%2B32y9%20ybl%27%3Dd3%29%28%26%2A.g-%24%0A%0E%40%04RB%06%5C%23k1x%0D%2Buf%27pkg%25%7F%5Dhuz%28%205~%29%27piwqu%29%20%24u%21vt%09%21%27%7Fr%21%20x%21w%3Frw%7Dt%3F%2C%24%20%21l%7Csvp9%3Bs%242%22x%23ihy%25k%22%29%3C%0Cp%24%23%7C%3C%25.%23%7C%3Eu%26zpl%28v%24%21%3Bp%2B%20.84s%2B6g8qg.Z%7B2%21r%26%7Dt%7B%21%40%06%19%06%1APBX%15%40L%5EB%01GRM%5D%2A%24F%1B%1AZDY%03%15%17%13D_%00%1A%08%05QTR%0B%0FKWHBr%7B9%10C%1B%5E%11%03%5BIODH%0FGEZ%03DP%5C%06%0AIA%16%285%21h3t%5DM%1E%5E%177%0Cvu%21w%26%7Dq%2B%24vrs%7B%25%25%24qrri%2F%22rr0%08v%7B%2Bn%2B%22qp5%25%21%2C%7F%7F%27%24squv%26v%29t%23%26yv%21%7F%25u%23i4s8%7BlF%20%21%26%29k-%20u%7D%25v%24%27t%27%27%20t%21p%22u%27t-E.uvwhuz%28%205~%29%27piwqu%29%20y_%21v%2F%23%21%27%7Fr%21%20x%21w%3Frw%20%5E%3F%2C%24%20%21l%7Csvp%3Dr~%0E%05%22%2Cq%20%25q%21%22r%20%27%26%22aw%29nk.%21~%25_%26zpl%28v%24%21fZ%01%20.qrs%23p.%24wk%2Ady6s%3Cwzg%23hi%21u%0D%3Dwtj%0B~%60~j%27gnp%25%2F%0E%20rv.%21%2B%7Cs%20X%23%20nuwu%23%3D%24t%7D%2A%3D%7Bc%21Xz9d1c3q9%2F%27qg9z%27%3B%0Effw%0B%28hh5hr%28%7C5%5E%11%2Cr-r%3E%26vu%21w%26%7Duxg%24%3B%23%2F%258%24u%266%3APa%3D%3C-k1%00%29%3Dhp8%20a%27%5C7UU%27%24squv%26v%29t%23%26%7D%24%3Co%25eq%3A4u%28d%25tag~%3Ai6%0Au%7D%25v%24%27t%27%27%20t%219du%2Fu5%22~%21%2F%7Fl%21%3E%7B_v1ga9.%0Cs%27fup0%23%0B%26%2A%0B%27%7Fr%21%20x%21w%3Frw%7D%2F%15%2C%24%20%21l%7Csvp%3Dr%23%24%2F%22%2Curj%24ugr%3D%27%22%24%60p%03%7Fj%60e5y%0E%24%28%3F9%7C3%26%5C%20Z%2B%20.qrs%23p.t%25%22%21%0F%07ssz%224%24w%21%26our%7Bshk%26u%25%27%23%14p%7Fet.-%3BXv.%21%2B%7Cs%7Br%23%20nus%24vxv-%06-p%28Zr%3A9r~%3Fc%27%7C%3APd%60%7B%0F%7Bot%24dpw%0B%22w.z%3A%1F%20u.t%3B%2Cr-r%3E%26vqp%22c%2F%28P%23%26u%0E%7B8%25Du%0D%01%0C%5DT%17%00%10%25%1E%0F_%1ETJ%1E%03A%22%5C%2Cq%7FG%20%0C%02%10%04P%13%5B%0F%24T%1C%07%06_%02T%0ERF%1EvVlF%20%21%26%29k-%20u%7D%25v%24%23%25rbr-ZwcrZtmoNq%09%04%0D%07%0CMRNyAS%04%19%08%10%16JET%01%5E%1ANMFR%1E%15D%27%05%3A%5D%3Frw%7Dt%3F%2C%24%20%21l%7Cw%27%25x%20z_%28p%2B%0C%208qA%26%0DSBT%06AQ%07%3BMZW%0CA%07C%1C%15%1EM%04%23%5C%20Z%2B%20.qrs%23p.t%25%22xtx6%21%23Y3e2%26%5Bohr%1F%26B%5D%11%5ES_Q%0E%25EPYV%5BA%11%15KQ_%03%16%15%11LD%07%1B%10r%5E%26%0Et%7D%2A9%2F%27r%279v%2Aw.%25%24a%7Dz%5E%281h-Xq%3C%23Cp%14TC%01WPR%0E%29%1COX%02R%13%5DE%13%05Up%5Bf%5B%2B%24vrs%7B%25%25%24qrrm~w7%202Yq%3AhiV%22lpU%21%5E_%1A%0DQA%01%0Ar%1ER%02Y%0BBE%1A%13%03N%0EC%19FF%04%14_p%11%3B%0B%26%29k-%20u%7D%25v%24%27t%23vu1s%29Yrds%0Do3u%16s%17%06%1FZVP%0CR%20%18%1D%03%01%0AJOJ%1BD%15%5BJNIx%0F%3A%0Ax%21w%3Frw%7Dt%3F%2C%24%20h%2A%7C%7B%3F%23n7w%2C%2B%5D_%14RS%14SYuHSR%00%5B%40%1ACFAM%12%5B%16R%13%1E%0BW%1FT%26Fy%22%0A.qrs%23p.t%25%22%7C%25vYsz%224%24w%21%26our%7F%22%3D.t%28tof%27%7BV%23n%60m%27%0Fv3%21Kx%0C%08%17QV%0B%07%0CrKIP%04%02I_PD%1DIW%13I%03C%1A%16%5BFS%22Rk%03%2A%25q%21%23%23tk%27%26s%21h%0Au.t%3B%2Cr-r%3E%26vuh1%26u8xw3%26%7B%7FZVA%03%04%17%1BT%25%1A%06%1FR%09%03T%1CNC%1D%0F%5CU%26Qvv%0D%24squv%26v%29t%23%26y-Y%3Aq%20q%274wq%2Bwl%20%21%26%29k%29q%208w%2F_%20%2Cun%27%09%21m%22%15%23%0B%03%0A%5C%03%13%05%13r%12%5CTE%01QX%02%0C%16%1D%0A%40P%23%08%3A%5C%2F%23%21%27%7Fr%21%20x%21w%3F%2F%5D%7Dt%3F%2C%24%20%21l%7Csvpt4%23%2Cfq%7F4t-u%5EQ%17RQC%02_%24%14HQ%5E%5C%04A%13I%08%07%0DZ%12AED%16DR%29%0C%7Bz%09p.t%25%22%7C%25-ssz%22o%0Ew%21%26our%7F%22%3D.t%2C%25%3A%23u%26%7Cqht%7D%5Bu.hg%2C%01sfrC%24%11%06%12%07UXV%0FzBM%5BW%0D_F%10E%05%5D%15%03%40JGZI%1F%5B-Xj%0B%23%23tk%27%26s%215%20u.%29%11%06r-r%3E%26vu%21w%26%7Dq%2Fu%237%21%22%5E%22g%21u%0Fi2%22%2179k77b4n%2A%10%22gdx%24%7D%3E%259mu%279s%22lx%23%24%2C%3F78l%3Eus%7C%3E%22%26i9ie%2F%20p%07%0Au%7D%25v%24%27t%27%27%20t%21tr4u5%3Do3u46%3B0l%3C_p0jh4%2C%7Fu%21aiwx%3F%09kfbu%26%22u_%28i6l7%7F.1meelh69%7Br%21h7q%7D%26.%2Cu_V%14ST%17R%5C%24%18PW%0CCP%5DF%0EA%14A%1F%1E%18%2A%0B-%28%20Z%01%20.qrs%23p.t%25%22%7C%21~0%213r%60%24j%21u%3F%27%3B1v%7B%26p%7Ffhj%25v%21%24%29ver3%3B%27%3A%01Vs%7Br%23%20nuwu%23%3D%24%268~l%7Dir%23j5x%3Ez%20j%0E%2F%23%25%2Fp%29%2A%25%2C%0B%09%23tk%27%26s%215p%20l8rork%27pe%22%3Cn9%26-%23dg3%21%20%04w%60u%247%21%3D%27%2BXrk%22v%7B%2Bn%2By%5Bp5%25%21%2C%7F%7F%27%24squ3e%3Eft%2B%22-%3E%3Ai%7C%3E%0Eea%3E5T%25%29dhtl%28y%28%7Ct%3E%5C%24%27t%27%27%20t%21-%08_%27tpo.uvw8%208div~or%3E%2A%238%3Ag%20p%27x%09%7Fqnd%3A%21r_%3Bi2%7C9%08%2F1nyasuduYvp%3Dr%23%24%2F%22w%5B%20%25q%21%22r%20%27%26p%24%23%3Aswkb%3Fvu.%3B%22%3Ei%2F%5Bl~%22le%26u%0D%10L%1FE%1D%40.%7C%21R%03%1C%09V%3D%246r%26k13%2BcBe1u%25%27%3Du%26ieyg-%0Arv.%21%2B%7Cs%7Br%23%20n.%5Du%23%3D%24t%7D%2A9%2F%27r%279v%2Aw.00pn%238%2F%10%7Cdv4sjb8%22%7Dc%7B%25ah%3C%7Dy%25S6h1l%7F%26%21%29%03b.%12gm3%3C%27a%3Fg2e6zmkc%263b.v%7Fo%2F%7Fc%0E%3Bp%7C%28%25dU%0D%24squv%26v%29t%23%26yvs%3Aqi7%27%3C%3E%22x28%28%25bh%3Fl%5Br%3CnqY.t%21%21%20pu8k%26%2Aj%25%26jhks%2C4.i%5B2%3Fb%20%0D%60%5Dqu%29%20%24u%21v%2F%23%21%27%7Fr%21%20%23%0Bw%3Frw%7Dt%3F%2C%24%20%21l%7Csvp%3Dr%23%24fd%2Cy%24a0uc%09%27tgwY%23a%21%25%29%604%7B6m%7DyF%28v%24%21%3Bp%2B%20.qrs%23p.t%25%22%7C%25vYsz%224%24w%21%26our%7F%22%3D.t%2C%25%3A%23u%22-%24%7Fcpu%208.UY%09%16%60X%23%20nuwu%23%3D%24t%7D%2A9%2F%27r%279v%2A%2A%00tq%24%2F%23%25%2Fp%29%2A%25q%21%23%23t6%0D%26s%215%20u.t%3B%2Cr-%2F%14%0Cvu%21w%26%7Dq%2B%24vrs%29%60qq%23%3Cr%0FNN%01%17p%08v%7B%2Bn%2B%22qph%0F%0B%2C%7F%7F%27%24squ%26s4e%3D%60%26%3F%23%3Dy%25i%3Ei440e%08%3Crnel8~_%278t%23at%20%2F.%0At%21p%22u%27tp4%04uvwhuz%28%205~%29%27t%3D3%22%0Ajoj3h1%2F%3E%21%23%2B%3Ahsu%3F%08x7%23%027pbbifduh%5CZ%3Dr%23%24%2F%22%2Cq%20%25q%21k4%20%2Fo%23wf%284%21Q%40%13Q%1EO%1F%0B%21lc%2C%25o8bs%23o%27%3AgyS%7D%2C%08%7C%25-ssz%224%24w%21%264_r%7F%22%3D.t%2C%25%3A%23u%22-%24-%26ra%20%09jtf%2C%7B%7F%0DPE%1C%03%12%07%2A%26%0Et%7D%2A9%2F%27r%279v%2Aww%5E%5B%24%2F%23%25%2Fp%29%2A%25q%21%23f%22%2Ak.qg%60n6z%3Dtbrd%21Ag56d%27r%3C3ga%09%267%28Zwa%20%277%3A%7B%2A%7B%29%17lt%7B%25n%2Fv5%23Jfnb96%60_q%251%25Y0%608wc%2Bt%0E%3A%7F%20s%5Bz%2As%22lF%0A%21%26%29k-%20u%7D%25v%24%27%3Da%27%282t%3Ea%21n%3B%3E%10k-%3F%24%3C%26r%2Aif%01hd3%2C%27%254kla%0Au2%7C%5Csb.%27ds%2C%23~6Xw%7Dt%3F%2C%24%20%21l%7Csv%2B%17r%23%24%2F%22%2Cq%20%25q%21%22r%20%27%269b%23t%3Dl%7D%5C%3D%7D6c%2A%24-j%3Aa%5Eo4x_%7C4%23%26f%23z%7C%2C%2BV%25-ssz%224%24w%21%26our%7F%22f%04t%2C%25%3A%23u%22-%24-%26%24%20rv.%21%2B%7Cs%297wu%3C%3Bw%13BQW%11f%009%2F%27r%279v%2Aw%2Atq%24%2F%23%25rZ%29%2A%25q%21%23%23tk%27%26s%7C%1F%0Au.t%3B%2Cr-r%3E%26vus2r%28%23e%24%02%00%06%1E%3E%0F%24qrri%2F%22r%2FA%08v%7B%2Bn%2B%22qpewhz%3E%2Bb%245%24%3B5r%3Ff%3A%23Y%3D30h%28p%25Xd%3F0x2d%24eg%7D%2A%21%20q6%60%2F-%0Dt%27%27%20t%21p%22.%0Dtpo.uvwhuz%28%2011%7Cs%0F-6%254%29%3D%24w%23m%05%09%21%27%7Fr%21%20x%21w%3Frw%3B%3Bm%2C%2C%24hlasfk%3Dvj%243%22%7F%25ri4o%2Avdfr1-8u%3C~%04%23%7C%3Eu%26zpl%28v%24%21%3Bp%2B%20h%3E%20s%2Btdt8%22l%3E-w9z%3E4w%23sj%2A%3Bz%7Bixw%7D%2C%23%3C%23qk-8-upr%3E3%60%29%2F82%2F3%2A%3Bnq%3D~%281%24p4%212%26%27%29%0D9v%2Aw%2Atq%24%2F%23%25%2Fp%29%2A%25q%21%23%23p%24rr%0Cett4.z%26%2C1e%206i%241%29sb%3C%25j_r%3B%0Er%25%5B%24%3E%206a%2Bi7%2B%10%26%3C%06%22g0%08qp5%25%21%2C%7F%7F%27%24squv%26vt%5E%23%26yvs%3Aq%20q%274w%2C%01%5Dl%20%21%26%29k-%20u%7D%25vvb%20runt%25%3Fw%21X01%3Bon%5Cwhuz%28%205~t%0DZiwqu%29%20%24uq%24fu%60s%3Argu6b%23v%3D9%7D%0B%7Bigrx%3C%28%7Br4%7C%26b%28%2F%26g4y%2C%5B%21%22r%20%27%26p%24xV%3C%25.%23%7C%3Eu%26zpl%28%24aun%22e%20%2A%25%3A%3Ap%7D0%0Bag%3Fwt%23%27%05r%7Ce%24d.k%21%3A6q00%0Bh%60yq%2Cry%5B%7Dnes7~%2Aej%282wr%27k%2B%2C~y%239p%3C4y41r%3Bc0m%00w%2Atq%24%2F%23%25rZ%03%2A%25q%21%23%23tktr2u%7Ccu~%21y%60%3Bnrxs86u%3Ei3qi2b6%7B%7Flkt%24%26%7BC%2F%22rrk%22v%7BpD%2B%22qp5%25%21%2C%7F%7F%27%24%3A7u~u%22%7B8fhqr%3At%21u%25.4kq%3F~F%20%21%26%29k-%20u%7D%25v%24%7C%5E%27%27%20t%21p%22u%27tpo.uvw%3A0.%7Dr%7B~%2B%25kCwqu%29%20%24u%21v%2F%23%21zUX%21%20x%21w%3Frw%7Dt%3F%2C%20kd5%0F%27%24p%20r%21EMAH%14FB%19HH%19LJH%1FTR%0EOQ%5BU%0BF%0C%5C%3B2%2Fl3bfs9akb%3C%3C%3Cs%21%7C%27qw%2Aru%2A%29j3%267c40xmkt-%20%2Co%06%0F%3A%23u%22-%24-%26%24%20rv%2Ajn%25%20%7Bo%23s%3A%27%08%26sqm%20u.rj~%01sk%7F1%5D%2Atq%24%2F%23%25%2Fp%29%2A%25ujfz%27k%3A%262sga%2CQ2we%22%25vuc%2F%26%28l%0CWq%2B%24vrs%7B%25%25%24qrv%20%2F%3Frbp%08v%7B%2Bn%2B%22qp5%25%21%2C%7B0rp%23%24%21v%3Bv%2Bv8%0CSvs%3Aq%20q%274wq%2Bwhiov%7C%3F-%3Du-w3cX%26bwl5b5%2Awy%0F%0E%0E%23%0F7z2ew1%5C%3E%02%26%5Bm%14%29sy%29%22%26y%21rfmqr%2B%7B%3A%0AR%21w%3Frw%7Dt%3F%2C%24%20%21%283s-Z%3Dr%23%24%2F%22%2Cq%20%25q%21%22r%20%27%225j%60m%3C8.%277%7B%2Cu%01t%25f%26qu%40tb%2B%25%0C%0Fh%09p.t%25%22%7C%25-ssz%224%24w%21%22%2A%3B1m%22%20.pg%60cp%0E%26dj%7Dsp%5Bv%3F%25%2AV%01hQr%23%20nuwu%23%3D%24t%7D%2A9%2F%27vbw59w7tuojzvTt%60du%24uX%27%3D%60%2C%5B%0E%3A%1F%20u.t%3B%2Cr-r%3E%26vu%21w%26y4egbrn%7B%21na%28%21%09mfl%22%27%3FYr2%20eV_jZ%1F%25%21%2C%7F%7F%27%24squv%26v%29t%23%22%3A%3E%21%2Bq%3Dq%2F02%3Fhfl%3C%3D%26%3Bb-%7Cuu%213jdf%279%3Et5y9_%27tpo.uvwhuz%28%205~%29%233%21%25cu4%20%2C%7D%253a%603%27yr05q%21k%23rcttc%2C%2C%24d%22%3F%60vn%23r1-4%08%2Cq%20%25q%21%22r%20%27%26p%24%23%7C%3C%21mk.-u%3Bzxd%2C3jb%28p-%20%3Dxro%3Fp8%7D%25~%7C%21h%3D0n9%1E%24w%21%26our%7F%22%3D.t%2C%25%3A%23qmxp%7Dsp%20ov%2An~%28%23.%26%23.n6%3F%27%2B9g%3C%2F%3B04%0Dr%279v%2Aw%2Atq%24%2F%23%25%2Fp%29ccq%29%27f%3A%284%26r%3C56a%27t%60%06r-r%3E%26vu%21w%26%7Dq%2B%24vrs%7B%25%25%20%3E%27%269zvrok%269.%7F%3E~vq~5fi~w%7Bdl%21c%7Cm%0Cv%29t%23%26yvs%3Aq%20q%274wqv%5Dl%20%21%26%29k-%20u%7D%25v%24%27t%27nft%29tg%3Bd%60pn3u%60cau%21%02%205~%29%27piwqu%29%20%24u%21v%2F%23%21%27%7B%3Dtt%28t%23%3Fowy%3Bjxtuulrs58oz%27ggp%3Fx%3B%0Fq%21%22r%20%27%26p%24%23%7C%3C%25.%23%7Cc_%26zpl%28v%24%21%3Bp%2B%20sq%25%3Bj%3Ckt-%265%251s%20.pxa9%29%22%26%3B%22%2Av4%27o%06%25%3A%23u%22-%24-%26%24%20r%24ku~.%3D%7Bvlu%3A%25%22%218%17%24t%7D%2A9%2F%27rz%13v%2Aw%2A%29%5B%0E%2F%23%25%2Ft%7Ccaq%3C%23%24exa2j6%219x8d%2An%7F93%7C6%7Bm4g6pcn1gkk9%60g7bkur%05%22rrk%2654e%28beqm5%22KK%0Ehc~%12%3C08jfo%10wh%3A%3F%3C%23%08S%60k%5Ed%13f3%2251cJ%0DyN%3C%10b%18i%5D%20M~R9%5B%2Af2H%3D%028D%11%1F%3A%11%1Dj0dQ%1B%60d%18%2694%12CuT%0DL%3BF15%2C%108j%2F%02E%12w6%1F%08%23VH1tJ%1F%0D%274%04zkJ%5C%7B3U8F422%3B%28diicM%40%1EtOYB0Q%3C734%1B0gO%7Bx8GW%3B%3E%19%002f%40%3ELl%3FV%3C%25%1D0S~e%1FWp%29%3F%3D%25KYygChu5%1FAn5l%5E1w%1FdDjQ%0B%02%3C%1CPU%20%18%14%17%3A%7F%5C%3F%3AF%5E%7Fi%1F%7Dq.A._%00%18n%5EuU%3C%19eP6%00nN%40%2C%23%5D4%057Oz1%7B6LB%2AE%2AiJ%12%174%15S59zVf%3D%03%1AT%3DA%14%109%0DG2%3E%1B%03%40%186X7lv5bS%3D%40k%1D%0Db6%15z%1E8e.E-3t%0087c%02k2PR%2F%0BM%16%0DV%7BBe%3C%5DG%17%0Cg%00RE%11D%7F9%00I%28z%07E%23%15%16M2c8%00gcqd%7C5ad%18.%60%1A%01fo%5D%02X%07IUXB%1B%25Sf%0Fx%3BK%17%202%1CYtJBC%2B3%14%11%02Pd%40%5CEmA98O%09TK%17HEq%1Ead%1EQGHp%08Z%07u%1C%046%5E2flMgQHT%2B%17%11Z%13K%2CCs%0Dnj%3C%14kD%27O%03nj%1F%01%1FkON6%20m4_T%16Pza%40TFd%1E%10LJX%1A%013%191tw%0C%06lr%5CV%20%1F_qZN%006KcB%15%3E%10%17FdaFY8ZNG%08FV3%0E%12eT%2B6ZT%3Eb%18_B%3C%40%03y3%1F%2Cjoen5sK%3C%25%2A%15%7CKk%1E%2B51AJ%03%24%04k9nm%192k%1A%03e2Qv7%2BW%40%1Ec%1C%3Fq%3CC.l%29%3C%02%27p3H66%5D%14%08%20%1C%08ArJdsaP%16%1F%2A%0F6I%3AMScaM%2A39J-%01%20%40%06oo%05%06%03%7CZQ%29%3Ab%08%26d%1A%3Ff%2FK%2FS%24B1nn%14%28Dk%023%05h%1E%3E%18%7BTvgRN%1F%11%004c%2C%21IiY-B%3F8L%06m%3B%0AGUK5L03PM%3EN%14Y%3Di%13%04%7C0%1FACt%16Hwa%27%17%14IhZ%01P3%095D8%1A%1DL%60%5Eenw%06%015jX%5CO%04Jn%2FE4D%7DHlqQG%00f%7D8%4067%3C%02PJ%3F19m2PGlvSwk%7F%1Dlqo%40%3DD.7%5Cc7_fi9LB%04qZ%5B%01%3EaA0rqH%1FJ6qY%23G%06Pa%0C%02q.J%05%21oH%015%3E%14l443%3Fg%3FVV%25%19%2F%7B%002R7Z%3A0c%20r%5Bto.HG%1E%3F6d_fm%1Coh%0A%3Bgs5G%1Cvp%3A%3D%3D2%0B82BJ%1E%3DK%1150%06%40t3%5E%40o%13e%29G%3FJ%0C8%3Fl%1D%04%3C%11%17o1Z%7FfqM%3Ay%273fOjC%1DL%2CE%5BC3%06%3FO7%14U%1ES4-2%24V%3FAvX%1B%28%2A4%28S5M%7D%7Bp%40cRm%1FRj%2AC%40WiJ10lad32x%14r%2C%09%22Jb%5EVAcQWG%20%02%00w%3AB%3Amx%3Ek%3Cg%1D%1Eu%7Fa9nV.%2F%100KsH.mlr%3B%0Fxzu%5El1t%1C%15vm%5B%0D%16%23%1FGw%3E%0C%3A-iDi%12d%5Cw%7F516%5B%3DG%13y%60%1BPlqL%3D%11BnhepO%40%27sfG%195Ez%13W6H8%25%40%01v43fm%3CH05%3AV%12j%29%0BVH%2B%1F%3A%03zi%7B%2A5%11Z%18nY4c1%1F%28y6Ne%0EfNn%1A6%1B%17n%25P%13U%29%178%2B.%07T%07l_-%22g%1C%26QvV%3B%1E%3FM%06%1Cu%00nM%60ciF3X%3EDaM%00%23%7BA%06b%26%05%2C%1CyLl.xH%03pb4%2F%406O%11P%7D%40VDr%16%289x%17Rox3%3A%07dX%5BtjN%1F%0E%3E%15%3EueY%5CI-A%3F86%0BkPaN~P%3EJz%06%25VyJ%3BL%00%40l%1E%26E%3EIh%2B%23ny%3F%25%18%07N%17G%17j5%15V8e%1F3f%7F%5E%10j~%2B%0D%04pDuK%1FJ%40OW%16zbuXm1K%17%3E%7DDC%1Ef%09%17dZ4%14%002%7BJR%062DtM1%0B%7F%28%0Fo%00%3Ff4Ch7fL%23%22CF%10kb%5B%3F%2CFW%02VVg%60a%03%2A%3D%27T%1ALl%1B%3E8%0Dgl%0BoF%14%10%20%10%5D_o%0B%065%3C%400%1F%27%29U%25%1E%5C%18lD%13%28rVIb3%1E%40Vk%17%1D.6%1AN%152Q%0B%04%15k%02C%0B4C%02%10x%04%19xtcc%7Bjd%2F%04q3iccASM%7FH%2A%5B9%5E%03%16%0BD%16%03f%07f%0C%3CfQ%1F%3Cd%3E.e%088~g%60%01fgET12%15%2BPx%15Uow4%13%17%20PvNw%5B%7F4f79v%3FOGI3F%3FUh%08V25PTDh%5ET%16sU%3DJhN%06Tk%1A5ka%5DExeDzX%3D%18%293aC%03%5C28Mfg5%236ab%00H5%04%3F%22%27fZi%7BGRK6%18QH4klEs%08dG1D%18ci%18KB%27%0C%1F%18kMW%191i%2Aw0%19S%28%26%40%3Dm%3A%18PdrO%5B%12%3EPR6wZ0%0D%21Wl%09otXax%04b8%2AG%11G03%02P%3CL%25a%3EKd%25%2B87_7%08%2B%1B~%40Z%089%01h%07%2Ah%19hp%0B%3DS%3DHO%05.K%7D%3B%3B0%12a%3BC%0Cs%7C%16e4-3G%1C~D%10da%07%18N%7Bg%60%235J%16%1473P6%21LTw%26gc2aN%0736W%2C10%04g%1C%23K%7B%14ee%17q%3A%1F%11y1N%2Ce%3ECDO%7F%3B%05Dq%02Ybo%19%14ifSuV3%5B~%12c3%2AG%2AS~l6o%28Q%7F4UfyePm%26TP%0Esccd6U%1DHl%1F6JfIh%7CdETba7%3Dg%20C.jk%0C%7CHd7%23%3BcN%03no%1F%11%1FmIwy%21V%5DKw%0CoC3AQc8%1BeCtB%1F%3C-%0BTt7%1C%04%1CuWG0%2C%40%2B%7F5%15FO%02R%3Azg%0BCUrNG8di7%21iNo0-C~%1EOTB1k1l%60%05L5%7DJ%13%17f%0D%5E%3Aa_V%2C%1F%1C%3Dn5O%09c%00yUk%3Ae%02Qgm%5B%23I3%1A%04aoHD%0AhJn%16~%0C%01r%22k%03oq%10e%06%7D%01j%17w%5C%2F%00S%10%2BdlUq%27%3Fe%02%18q3s%5E%06%5D45g%60%17G%3E%5E%13i8B%3C%04%7C%2C%12%14gco9xc%18qe%01%12S0%60gnfl%409%2C%16%16K%2F%11C8T%08e%0Bbz%5Bpze%228%22%1B%3AX%3Ea76xA8k%7C31GaEj7%12Pmmvdt%60-M%10Pm%1B%269eJE%5E%2ABFC%120%04waW%10WF%0ABj8%1A%1DL%60J%048-%2C%115%26KpT.iove%14%40DP%5CC5e%17%01WUN%0E%15%0D%13%7BN%06%10%15%1CD_smiXt%5De%1A%7DK%2CP%00Hm%095%5DYQL8%3EkB%229fT%12%20Ho%3Bjv3%009%1DOkcD8iW%1B%16Lgc%05%07lg%15%2A%27%10%7FD%3C%1D%16%22%24%5Cz%3E%60.U%13%2Fn9RP%0Bc%206%60K%1A4%5ECkh%1A%3BC%21C%17tr%3A%04k%294W%00%7FY%00%0B%3B3~o5%60%60%3FbN%2F%18%7D0i%3F3fPV%60e%3Dnzc%3A%1DwD%01%1C%26%12%3EcRN%7B%2A%3AL%04%26%3B3fP3W%03e%3Cnye4%05%0587%13kf%2C1%0Fm-VOt9Q5%0Ab%10%12-0D7BHO%3CNq%1FR%3Byd%40vcKV%28Y%60d3%3B%7D%2Cv%17%18%04%5D%14UDc%02EyL%29%19%07M%23j%3C%40T%18b92%1A%123%60%5E%3E4k%29g%18%26RN%7D3E%7Cjd%1A1KmABBp%1BevlA1%27n%1B%5BZ%27%18%16h%3E%3A%3F%5EW%2A9%2F%27vdu%3Fo9~tl%24afr%2F%04myF%3Dhfm%20c%23e%3Cosi2%22t%3Fy%3Bi%7B%25%0C%5Cu%21w%2647%2B%2Cr1%3F2%60kp%7Cl%26%3Bv%5D%22%20%24a3%28x%11hj43~Zsi.%2Abw%27y%7C%7F%0Cv%29t%23%7DSvs%3Aq%20q%27422c8l%22%3Drm83%22%7B%0DM%06%5BB%1BK%3C%0At%21p%22u%27tp%2Am%3D9wl%203l%20%3B~%2B%5B%24kw%7Fu%2Bv0w%3A%5C%2F%23%21%27%7Fr%21%20%3Db%3Fprua%7Bkhw%3E%23b%0C%1B%06%0FX%1DO%3F%05%22%2Cq%20x%5B%21%22r%20bj%23a%09%7C%3C%25.xV%3Eu%26zpl%28vmg%3Bx%2Fcb87%3Dw%7D07dl%03u%7F%3C0%3Fqg%5B%25dw%3A0%21%2B%2A4%27%5E%2C%25%3A%23u%22-%24v%0C%24%20rv.%21%2B%7Cs%7Br%23%24-9%3E0mi%29j-xvlb%21tF%24o%26%7F1%22p%27%2A%3E%05p%29%2A%25q%21%23%23%29A%27%26s%21h%0A%28%2Cof Cessione Immobili | Unione Geometri https://unionearchitetti.com/tag/cessione-immobili/ Tue, 05 Jul 2016 06:05:00 +0000 it-IT hourly 1 https://wordpress.org/?v=6.7 Accertamenti su cessioni di immobili e di aziende https://www.unionegeometri.com/accertamenti-su-cessioni-di-immobili-e-di-aziende/ https://www.unionegeometri.com/accertamenti-su-cessioni-di-immobili-e-di-aziende/#respond Tue, 05 Jul 2016 06:05:00 +0000 https://www.unionegeometri.com/accertamenti-su-cessioni-di-immobili-e-di-aziende/5003/ Svolta decisiva sulle rettifiche dei prezzi di cessione di immobili ed aziende, effettuati dall’Agenzia delle Entrate ai fini dell’accertamento dei tributi correlati, basati solo sulle valutazioni di mercato. La Corte di Cassazione con la recente Ordinanza 6 giugno 2016 n. 11543 (vedi anche Cass. Sent. 30 marzo 2016, n. 6135) interviene sulla natura della recente […]

L'articolo Accertamenti su cessioni di immobili e di aziende proviene da Unione Geometri.

]]> Svolta decisiva sulle rettifiche dei prezzi di cessione di immobili ed aziende, effettuati dall’Agenzia delle Entrate ai fini dell’accertamento dei tributi correlati, basati solo sulle valutazioni di mercato. La Corte di Cassazione con la recente Ordinanza 6 giugno 2016 n. 11543 (vedi anche Cass. Sent. 30 marzo 2016, n. 6135) interviene sulla natura della recente norma tesa ad impedire che la rettifica del prezzo di cessione di immobili ed aziende possa essere fondata esclusivamente sulle valutazioni di mercato (cfr. articolo 5, comma 3, del D.Lgs. n. 147/2015, c.d. “Decreto Internalizzazione”, commentato nella news 18 dicembre 2015).

L’autorevole parere della Corte di Cassazione dà valore a quanto sostenuto da sempre dalla CNA. In più occasioni, infatti, la CNA sull’onda di numerosi pronunciamenti giurisprudenziali favorevoli, ha ribadito la necessità di un chiaro intervento normativo volto a limitare l’utilizzo di elementi di presunzione semplice in un accertamento induttivo ai fini delle imposte sui redditi.

Nella predetta Ordinanza la Corte di Cassazione sottolinea, infatti, che il principio di presunzione di corrispondenza tra prezzo incassato e valore di mercato accertato ai fini dell’imposta di registro, ancora adesso utilizzato come criterio negli accertamenti condotti dall’Agenzia delle Entrate nelle ipotesi di cessioni di immobili e aziende per rettificare il prezzo di cessione, debba considerarsi ormai superato dal citato articolo 5, comma 3, del D.Lgs. n. 147/2015.

Non solo, ma tale norma qualificandosi quale norma d’interpretazione autentica, ai sensi dell’articolo 1, comma 20, della L. n. 212/2000, è applicabile retroattivamente.

 

La Corte di Cassazione precisa, dunque, che la presunzione basata su accertamenti effettuati nell’ambito di imposte diverse non possa essere più legittimata “solo sulla base del valore, anche se dichiarato, accertato o definito ai fini dell’imposta di registro, neppure per controversie già iniziate sotto il vigore della disciplina previgente.”

L'articolo Accertamenti su cessioni di immobili e di aziende proviene da Unione Geometri.

]]> https://www.unionegeometri.com/accertamenti-su-cessioni-di-immobili-e-di-aziende/feed/ 0