Commission Regulation (EC) No 1925/2004 of 29 October 2004 laying down detailed rules for implementing certain provisions of Council Regulation (EC) No 1798/2003 concerning administrative cooperation in the field of value-added tax
Date: 2004-10-29
Institutions: European Commission
Subjects: VAT, administrative cooperation, disclosure of information, intergovernmental cooperation (EU), single market, tax evasion

5.11.2004

EN

Official Journal of the European Union

L 331/13

COMMISSION REGULATION (EC) No 1925/2004

of 29 October 2004

laying down detailed rules for implementing certain provisions of Council Regulation (EC) No
1798/2003 concerning administrative cooperation in the field of value-added tax

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

HAS ADOPTED THIS REGULATION:

Having regard to the Treaty
Community,

establishing the European

Article 1

Subject matter

This Regulation lays down detailed rules for implementing
Articles 18, 35 and 37 of Regulation (EC) No 1798/2003.

Having regard to Council Regulation (EC) No 1798/2003 of
7 October 2003 on administrative cooperation in the field of
value-added tax and repealing Regulation (EEC) No 218/92 (1)
and, in particular Articles 18, 35 and 37 thereof,

Whereas:

Article 2

Definitions

For the purposes of this Regulation:

(1)

(2)

(3)

(4)

(5)

The provisions on VAT administrative cooperation laid
down in Regulation (EEC) No 218/92 and Council
Directive 77/799/EEC of 19 December 1977 concerning
mutual assistance by the competent authorities of the
Member States in the field of direct
taxation, certain
insurance premiums (2)
excise duties and taxation of
have been merged and strengthened in Regulation (EC)
No 1798/2003.

It is necessary to specify the exact categories of infor-
mation to be exchanged without prior request, as well as
the frequency with which those exchanges are to be
made, and the relevant practical arrangements.

Arrangements should be laid down for the provision of
information communicated pursuant to Regulation (EC)
No 1798/2003 by electronic means.

1.

‘missing trader’ shall mean a trader registered as a taxable
person for VAT purposes who, potentially with a fraudulent
intent, acquires or purports to acquire goods or services
without payment of VAT and supplies these goods or
services with VAT, but does not remit the VAT due to the
appropriate national authority.

2.

‘to hijack a VAT registration’ shall mean to use another
trader’s VAT registration number illicitly.

Article 3

Categories of information to be exchanged without prior
request

The categories of information to be the subject of automatic or
structured automatic exchange, in accordance with Article 17 of
Regulation (EC) No 1798/2003, shall be the following:

1.

information on non-established traders;

Finally, it is necessary to establish a list of the statistical
data needed for the evaluation of Regulation (EC) No
1798/2003.

2.

information on new means of transport;

The measures provided for in this Regulation are in
accordance with
Standing
the
Committee on Administrative Cooperation,

opinion

the

of

3.

information concerning distance selling not subject to VAT
in the Member State of origin;

4.

concerning
information
presumed to be irregular;

intra-Community

transactions

(1) OJ L 264, 15.10.2003, p. 1. Regulation as amended by Regulation

(EC) No 885/2004 (OJ L 168, 1.5.2004, p. 1).

(2) OJ L 336, 27.12.1977, p. 15. Directive as last amended by Directive

2004/56/EC (OJ L 127, 29.4.2004, p. 70).

5.

information on (potential) ‘missing traders’.

L 331/14

EN

Official Journal of the European Union

5.11.2004

Article 4

Subcategories of

information to be exchanged without

prior request

In respect of non-established traders the information shall

1.
relate to the following:

(a)

the allocation of VAT identification numbers to taxable
persons established in another Member State;

In respect of intra-Community transactions presumed to

4.
be irregular, the information shall relate to the following:

(a) supplies in cases where it is certain that the value of intra-
Community supplies notified under the VAT Information
exchange system (VIES) varies significantly from the value
of
acquisitions
the
reported;

intra-Community

corresponding

(b) VAT refunds to taxable persons not established in the
to Council Directive

the country, pursuant

territory of
79/1072/EEC (1).

(b) intra-Community supplies of goods not exempted from
VAT in accordance with Article 28c(A) of Directive
77/388/EEC to a taxable person established in another
Member State.

In respect of new means of transport, the information

2.
shall relate to the following:

In respect of (potential) ‘missing traders’, the information

5.
shall relate to the following:

(a) supplies exempted in accordance with Article 28c(A)(b) of
Council Directive 77/388/EEC (2), of new means of transport
as defined in Article 28a(2), by persons regarded as taxable
persons pursuant to Article 28a(4) who are registered for
VAT;

(a)

taxable persons for whom a VAT identification number has
been cancelled or is no longer valid due to an absence or
simulation of economic activity, and who have made intra-
Community transactions;

(b) supplies exempted in accordance with Article 28c(A)(b) of
Directive 77/388/EEC, of new vessels and aircraft as defined
in Article 28a(2), by taxable persons registered for VAT,
other than those mentioned under point (a), to persons
not registered for VAT;

(c) supplies exempted in accordance with Article 28c(A)(b) of
Directive 77/388/EEC, of new motorised land vehicles as
defined in Article 28a(2), by taxable persons registered for
VAT, other
to
persons not registered for VAT.

than those mentioned under point

(a),

In respect of distance selling not subject to VAT in the
the information shall relate to the

3.
Member State of origin,
following:

(a) supplies above the

threshold provided for

in Article

28b(B)(2) of Directive 77/388/EEC;

(b) taxable persons who are (potential)

‘missing traders’ but
whose VAT identification number has not been cancelled;

(c)

taxable persons who carry out intra-Community supplies
and their customers
in cases
where the customer is a (potential) ‘missing trader’ or uses
a ‘hijacked VAT registration’.

in other Member States

Article 5

Notification of participation in the exchange of

infor-

mation

Each Member State shall notify the Commission in writing,
within three months from the entry into force of this Regu-
its decision, taken in accordance with the second
lation, of
paragraph of Article 18 of Regulation (EC) No 1798/2003, as
to whether it
in the exchange of a
particular category or subcategory of information referred to
in Articles 3 and 4 and, if so, whether it is going to do so in
an automatic or structured automatic way. The Commission
shall inform the other Member States accordingly.

is going to take part

(b) supplies below the threshold provided for

in Article
28b(B)(2) of Directive 77/388/EEC, where the taxable
person opts for taxation in the Member State of destination
in accordance with Article 28b(B)(3) of that Directive.

(1) OJ L 331, 27.12.1979, p. 11.
(2) OJ L 145, 13.6.1977, p. 1.

A Member State which subsequently modifies the categories or
subcategories of information which it exchanges or the way in
which it takes part in the exchange of information shall notify
the Commission accordingly in writing. The Commission shall
inform the other Member States accordingly.

5.11.2004

EN

Official Journal of the European Union

L 331/15

Article 6

Frequency of the transmission of the information

In cases where the automatic exchange system is being used, the
information shall be provided in accordance with the following
timetable:

(a)

(b)

at the latest within three months of the end of the calendar
year in which that information has become available, with
regard to the categories referred to in Article 3(1) and (3);

at the latest within three months of the end of the calendar
quarter during which that
information has become
available, with regard to the categories referred to in
Article 3(2).

Information concerning the categories referred to in Article 3(4)
and (5) shall be provided as soon as it becomes available.

Article 7

Transmission of communications

All

information communicated in writing pursuant

1.
to
Article 37 of Regulation (EC) No 1798/2003 shall, as far as
possible, be transmitted only by electronic means via the
CCN/CSI network, with the exception of the following:

(a)

the request
for notification referred to in Article 14 of
Regulation (EC) No 1798/2003 and the instrument or
decision of which notification is requested;

(b) original documents provided pursuant to Article 7 of Regu-

lation (EC) No 1798/2003.

Article 8

Evaluation

The arrangements
for administrative cooperation shall be
evaluated in accordance with Article 35(1) of Regulation (EC)
No 1798/2003, at three-yearly intervals with effect from the
entry into force of this Regulation.

Article 9

Statistical data

The list of statistical data referred to in Article 35(3) of Regu-
lation (EC) No 1798/2003 is set out in the Annex.

Each Member State shall, before 30 April each year and as far as
possible by electronic means, communicate to the Commission
those statistical data, using the model set out in this Annex.

Article 10

Communication of national measures

Member States shall communicate to the Commission the text
of any laws, regulations or administrative provisions which they
apply in the field covered by this Regulation.

The Commission shall communicate those measures to the
other Member States.

Article 11

Entry into force

The competent authorities of

2.
the Member States may
agree to waive the communication on paper of the information
specified in points (a) and (b) of paragraph 1.

This Regulation shall enter into force on the twentieth day
Journal of the
following that of its publication in the Official
European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 29 October 2004.

For the Commission

Frederik BOLKESTEIN
Member of the Commission

L 331/16

EN

Official Journal of the European Union

5.11.2004

t
n
e
s

s
t
s
e
u
q
e
r

f
o

r
e
b
m
u
N

)

7

o
N

x
o
B

(

s
t
s
e
u
q
e
r

f
o

r
e
b
m
u
N

d
e
v
i
e
c
e
r

)

6

o
N

x
o
B

(

d
e
v
i
e
c
e
r

r
e
b
m
u
N

)

5

o
N

x
o
B

(

)

6
1

o
t

4
1

s
e
l
c
i
t
r
A

(

n
o
i
t
a
c
i
f
i
t
o
n

r
o
f

s
t
s
e
u
q
e
R

s
n
o
i
t
a
c
i
f
i
t
o
n

0
1

e
l
c
i
t
r
A

r
e
h
t
o

m
o
r
f

s
e
i
l

p
e
r

y
l
r
a
E

e
l
c
i
t
r
A

(

s
e
t
a
t
S

r
e
b
m
e
M

)
)

2
8

(

r
o
f

s
e
m

i
t

f
o

r
e
b
m
u
N

h
t
n
o
m

n
e
e
b

e
n
o

s
a
h

e
n

i
l

d
a
e
d

e
h
t

h
c
i
h
w

d
e
t
c
e
p
s
e
r

)

4

o
N

x
o
B

(

r
e
h
t
o

m
o
r
f

s
e
i
l

p
e
r

e
t
a
L

)
)

1
8

(

e
l
c
i
t
r
A

(

s
e
t
a
t
S

r
e
b
m
e
M

)

5

e
l
c
i
t
r
A

(

n
o
i
t
a
m
r
o
f
n

i

r
o
f

s
t
s
e
u
q
e
R

r
o
f

s
e
m

i
t

f
o

r
e
b
m
u
N

h
t
n
o
m

e
e
r
h
t

e
h
t

h
c
i
h
w

d
e
s
s
a
p

s
a
h

e
n

i
l

d
a
e
d

)

3

o
N

x
o
B

(

t
n
e
s

r
e
b
m
u
N

)

2

o
N

x
o
B

(

d
e
v
i
e
c
e
r

r
e
b
m
u
N

)

1

o
N

x
o
B

(

X
E
N
N
A

f
o

)
3
(
5
3

e
l
c
i
t
r
A

n

i

o
t

d
e
r
r
e
f
e
r

n
o
i
s
s
i

m
m
o
C

e
h
t

o
t

s
e
t
a
t
S

r
e
b
m
e
M

e
h
t

m
o
r
f

n
o
i
t
a
c
i
n
u
m
m
o
c

e
h
t

r
o
f

l
e
d
o
M

3
0
0
2
/
8
9
7
1

o
N

)

C
E
(

n
o
i
t
a
l
u
g
e
R

:

e
t
a
t
S

r
e
b
m
e
M

r
e
p

s
c
i
t
s
i
t
a
t
s

:

A

t
r
a
P

:
e
t
a
t
S

r
e
b
m
e
M

:
r
a
e
y

r
a
d
n
e
l
a
C

c
i
l

b
u
p
e
R

h
c
e
z
C

m
u
i
g
l
e
B

k
r
a
m
n
e
D

y
n
a
m
r
e
G

a
i
n
o
t
s
E

e
c
e
e
r
G

e
c
n
a
r
F

d
n
a
l
e
r
I

n
i
a
p
S

s
u
r
p
y
C

a
i
v
t
a
L

y
l
a
t
I

g
r
u
o
b
m
e
x
u
L

a
i
n
a
u
h
t
i
L

y
r
a
g
n
u
H

a
t
l
a
M

s
d
n
a
l
r
e
h
t
e
N

e
h
T

a
i
r
t
s
u
A

d
n
a
l
o
P

l
a
g
u
t
r
o
P

a
i
n
e
v
o
l
S

c
i
l

b
u
p
e
R

k
a
v
o
l
S

d
n
a
l
n
i
F

n
e
d
e
w
S

m
o
d
g
n
K

i

d
e
t
i
n
U

5.11.2004

EN

Official Journal of the European Union

L 331/17

)

8

o
N

x
o
B

(

s
n
o
i
t
i
s
i
u
q
c
a

y
t
i
n
u
m
m
o
C
-
a
r
t
n

i

d
e
r
a
l
c
e
d

e
v
a
h

t
a
h
t

T
A
V

r
o
f

d
e
i
f
i
t
n
e
d

i

s
r
e
d
a
r
t

f
o

r
e
b
m
u
N

y
l
r
e
t
r
a
u
q

e
h
t

n

i

s
e
i
l

p
p
u
s

y
t
i
n
u
m
m
o
C
-
a
r
t
n

i

d
e
t
r
o
p
e
r

e
v
a
h

t
a
h
t

T
A
V

r
o
f

d
e
i
f
i
t
n
e
d

i

s
r
e
d
a
r
t

f
o

r
e
b
m
u
N

s
e
i
r
i
u
q
n
e

d
n
a

s
l
o
r
t
n
o
c

n
o

s
c
i
t
s
i
t
a
t
S

)

9

o
N

x
o
B

(

s
t
n
e
m
e
t
a
t
s

)

3
1

d
n
a

2
1

s
e
l
c
i
t
r
A

(

d
e
t
a
p
i
c
i
t
r
a
p

s
a
h

e
t
a
t
S

r
e
b
m
e
M

e
h
t

h
c
i
h
w

n

i

s
l
o
r
t
n
o
c

s
u
o
e
n
a
t
l
u
m

i
s

f
o

r
e
b
m
u
N

)

1
1

o
N

x
o
B

(

)

0
1

o
N

x
o
B

(

)

3
1

d
n
a

2
1

s
e
l
c
i
t
r
A

(

d
e
s
i
n
a
g
r
o

s
l
o
r
t
n
o
c

s
u
o
e
n
a
t
l
u
m

i
s

f
o

r
e
b
m
u
N

)

2
1

o
N

x
o
B

(

)
)

3
5

(

e
l
c
i
t
r
A

(

d
e
t
s
e
u
q
e
r

s
e
i
r
i
u
q
n
e

e
v
i
t
a
r
t
s
i
n
m
d
a

i

f
o

r
e
b
m
u
N

:
s
c
i
t
s
i
t
a
t
s

l
a
b
o
l
g

r
e
h
t
O

:

B

t
r
a
P

s
r
e
d
a
r
t

n
o

s
c
i
t
s
i
t
a
t
S

e
l
c
i
t
r
A

(

e
t
a
t
S

r
e
b
m
e
M

r
e
h
t
o
n
a
m
o
r
f

t
s
e
u
q
e
r

a

i

g
n
w
o

l
l

o
f

t
u
o

d
e
i
r
r
a
c

s
e
i
r
i
u
q
n
e

e
v
i
t
a
r
t
s
i
n
m
d
a

i

f
o

r
e
b
m
u
N

)

3
1

o
N

x
o
B

(

)
)

3
5

(

t
s
e
u
q
e
r

t
u
o
h
t
i

w

n
o
i
t
a
m
r
o
f
n

i

n
o

s
c
i
t
s
i
t
a
t
S

n
o
i
t
c
u
r
t
s
n
o
c

o
t

d
n
o
p
s
e
r
r
o
c

t
o
n

d
d

i

s
r
e
b
m
u
n

n
o
i
t
a
c
i
f
i
t
n
e
d

i

T
A
V

’

s
r
e
m
o
t
s
u
c

e
r
e
h
w

s
e
s
a
c

f
o

e
g
a
t
n
e
c
r
e
P

)

5
1

o
N

x
o
B

(

d
e
r
u
t
p
a
c

e
r
e
w

a
t
a
d

n
e
h
w

e
t
a
d

e
h
t

t
a

)
s
e
n

i
l

l
l
a

f
o

l
a
t
o
t
/
s
e
n

i
l

t
c
e
r
r
o
c
n
i
(

s
e
l
u
r

)

6
1

o
N

x
o
B

(

d
e
v
i
e
c
e
r

s
e
g
a
s
s
e
m

L
T
C
M
_
O

e
h
t

n

i

s
r
e
b
m
u
n

T
A
V

f
o

r
e
b
m
u
N

)

4
1

o
N

x
o
B

(

)

1
2

o
t

7
1

s
e
l
c
i
t
r
A

(

t
s
e
u
q
e
r

t
u
o
h
t
i

w

t
n
e
s

s
e
g
n
a
h
c
x
e

n
o
i
t
a
m
r
o
f
n

i

f
o

r
e
b
m
u
N

S
E
I
V

n
o

s
c
i
t
s
i
t
a
t
S

L 331/18

EN

Official Journal of the European Union

5.11.2004

y
l
n
o

d
e
v
i
e
c
e
r

r
o

t
n
e
s

e
b

o
t

d
e
r
e
d
i
s
n
o
c

e
b

l
l
a
h
s

t
s
e
u
q
e
r

A

.
e
t
a
t
S

r
e
b
m
e
M
h
c
a
e
m
o
r
f

r
a
e
y

r
a
d
n
e
l
a
c

e
h
t

g
n
i
r
u
d

d
e
v
i
e
c
e
r

r
o

t
n
e
s

s
t
s
e
u
q
e
r

f
o

r
e
b
m
u
n

e
h
t

s
i

e
r
e
h

d
e
t
r
o
p
e
r

e
b

l

d
u
o
h
s

.
f
l
e
s
t
i

e
c
i
f
f

O

n
o
s
i
a
i
L

l
a
r
t
n
e
C

e
h
t

m
o
r
f

t
n
e
s

t
o
n

e
r
a

y
e
h
t

f
i

n
e
v
e

,

d
e
t
r
o
p
e
r

e
b

l

d
u
o
h
s

s
t
s
e
u
q
e
r

l
l

A

.

d
e
v
i
e
c
e
r

r
o

t
n
e
s

o
s
l
a

e
r
a

s
t
n
e
m
h
c
a
t
t
a

g
n
i
y
n
a
p
m
o
c
c
a

l
l
a

t
a
h
W

n
e
h
w

:

2

d
n
a

1

s
o
N

x
o
B

r
o
f

s
e
r
u
g
i
f

e
h
t

g
n
i
t
t
i

m
b
u
s

n
e
h
w
e
m

i
t

d
n
o
c
e
s

a

d
e
t
n
u
o
c

e
b

t
o
n

l

d
u
o
h
s

t
i

,
r
a
e
y

r
e
h
t
o
n
a

r
e
t
f
a

t
n
e
s

t
o
n

l
l
i
t
s

s
i

y
l
p
e
r

a

h
c
u
s

e
s
a
c

n
I

.
r
a
e
y

g
n
i
t
r
o
p
e
r

e
h
t

f
o

d
n
e

e
h
t

y
b

t
n
e
s

t
o
n

l
l
i
t
s

s
i

y
l
p
e
r

.

d
o
i
r
e
p

g
n
i
t
r
o
p
e
r

i

g
n
w
o

l
l

o
f

e
h
t

e
h
t

f
i

n
e
v
e

r
o

r
a
e
y

i

g
n
d
e
c
e
r
p

e
h
t

g
n
i
r
u
d

t
n
e
s

s
a
w

t
s
e
u
q
e
r

e
h
t

f
i

n
e
v
e

,
r
a
e
y

g
n
i
t
r
o
p
e
r

e
h
t

g
n
i
r
u
d

d
e
s
s
a
p

s
a
h

e
n

i
l

d
a
e
d

s
h
t
n
o
m
e
e
r
h
t

e
h
t

s
e
m

i
t

f
o

r
e
b
m
u
n

e
h
t

s
i

e
r
e
h

d
e
t
n
u
o
c

e
b

l

d
u
o
h
s

t
a
h
W

:

3

o
N

x
o
B

t
n
e
s

s
t
s
e
u
q
e
r

o
t

s
e
i
l

p
e
R

.
e
r
o
f
e
b

h
t
n
o
m
e
n
o

n
a
h
t

s
s
e
l

e
d
a
m

s
a
w

t
s
e
u
q
e
r

e
h
t

n
e
h
w

,
e
t
a
t
S

r
e
b
m
e
M

r
a
l
u
c
i
t
r
a
p

a
m
o
r
f

d
e
v
i
e
c
e
r

s
i

y
l
p
e
r

a

s
e
m

i
t

f
o

r
e
b
m
u
n

e
h
t

s
i

e
r
e
h

d
e
t
n
u
o
c

e
b

l

d
u
o
h
s

t
a
h
W

:

4

o
N

x
o
B

.

d
o
i
r
e
p

g
n
i
t
r
o
p
e
r

e
h
t

g
n
i
r
u
d

e
d
a
m

s
t
s
e
u
q
e
r

o
t

r
a
e
y

i

g
n
w
o

l
l

o
f

e
h
t

d
e
v
i
e
c
e
r

s
e
i
l

p
e
r

t
o
n

t
u
b

d
e
t
n
u
o
c

e
b

l

d
u
o
h
s

r
a
e
y

s
u
o
i
v
e
r
p

e
h
t

g
n
i
r
u
d

y
l
n
o

d
e
v
i
e
c
e
r

r
o

t
n
e
s

e
b

o
t

d
e
r
e
d
i
s
n
o
c

e
b

l
l
a
h
s

t
s
e
u
q
e
r

A

.
e
t
a
t
S

r
e
b
m
e
M
h
c
a
e
m
o
r
f

r
a
e
y

r
a
d
n
e
l
a
c

e
h
t

g
n
i
r
u
d

d
e
v
i
e
c
e
r

r
o

t
n
e
s

s
t
s
e
u
q
e
r

f
o

r
e
b
m
u
n

e
h
t

s
i

e
r
e
h

d
e
t
r
o
p
e
r

e
b

l

d
u
o
h
s

.

d
e
v
i
e
c
e
r

r
o

t
n
e
s

o
s
l
a

e
r
a

s
t
n
e
m
h
c
a
t
t
a

g
n
i
y
n
a
p
m
o
c
c
a

l
l
a

t
a
h
W

n
e
h
w

:

7

d
n
a

6

s
o
N

x
o
B

.
r
a
e
y

g
n
i
t
r
o
p
e
r

e
h
t

g
n
i
r
u
d

d
e
v
i
e
c
e
r

s
n
o
i
t
a
c
i
f
i
t
o
n

0
1

e
l
c
i
t
r
A

f
o

r
e
b
m
u
n

e
h
t

s
i

e
r
e
h

d
e
t
r
o
p
e
r

e
b

l

d
u
o
h
s

t
a
h
W

:

5

o
N

x
o
B

e
t
a
t
S

r
e
b
m
e
M
y
b

n
w
o
d

n
e
k
o
r
b

e
b

o
t

s
c
i
t
s
i
t
a
t
S

.

A

t
r
a
P

:

S
E
T
O
N

Y
R
O
T
A
N
A
L
P
X
E

.
)
s
l
o
r
t
n
o
c

l
a
r
e
t
a
l
i

b

y
l
e
r
u
p

i

g
n
d
u
l
c
n

i
(

s
l
o
r
t
n
o
c

r
e
h
t
o

l
l
a

o
s
l
a

t
u
b

e
m
m
a
r
g
o
r
p

7
0
0
2
-
3
0
0
2

s
i
l
a
c
s
i
F

e
h
t

f
o

t
u
o

d
e
c
n
a
n
i
f

e
r
a

t
a
h
t

s
l
o
r
t
n
o
c

e
s
o
h
t

e
d
u
l
c
n

i

l

d
u
o
h
s

e
r
e
h

d
e
t
r
o
p
e
r

s
e
r
u
g
i
f

e
h
T

:

1
1

d
n
a

0
1

s
o
N

x
o
B

.
e
n
o
d

s
i

3
1

e
l
c
i
t
r
A

n

i

r
o
f

d
e
d
i
v
o
r
p

n
o
i
t
a
c
i
f
i
t
o
n

e
h
t

h
c
i
h
w

g
n
i
r
u
d

r
a
e
y

e
h
t

i

n
h
t
i

w

d
e
t
r
o
p
e
r

e
b

l
l
a
h
s

s
l
o
r
t
n
o
c

s
u
o
e
n
a
t
l
u
m
i
S

.

d
o
i
r
e
p

g
n
i
t
r
o
p
e
r

e
h
t

n

i

e
c
n
o

t
s
a
e
l

t
a

s
n
o
i
t
c
a
s
n
a
r
t

h
c
u
s

e
d
a
m

g
n
i
v
a
h

d
e
r
a
l
c
e
d

o
h
w

s
r
e
d
a
r
t

l
a
n
o
i
t
a
n

f
o

r
e
b
m
u
n

l
a
t
o
t

e
h
t

s
i

e
r
e
h

d
e
t
r
o
p
e
r

e
b

l

d
u
o
h
s

t
a
h
W

:

9

d
n
a

8

s
o
N

x
o
B

.
e
n
o
d

s
i

)

3
5

(

e
l
c
i
t
r
A

n

i

r
o
f

d
e
d
i
v
o
r
p

t
s
e
u
q
e
r

e
h
t

h
c
i
h
w

g
n
i
r
u
d

r
a
e
y

e
h
t

i

n
h
t
i

w

d
e
t
r
o
p
e
r

e
b

l
l
a
h
s

s
l
o
r
t
n
o
c

e
s
o
h
T

:

3
1

d
n
a

2
1

s
o
N

x
o
B

c
i
t
a
m
o
t
u
a

d
e
r
u
t
c
u
r
t
s

d
n
a

c
i
t
a
m
o
t
u
a

,
s
u
o
e
n
a
t
n
o
p
s

s
e
d
u
l
c
n

i

s
i
h
T

.
t
s
e
u
q
e
r

y
n
a

t
u
o
h
t
i

w

r
a
e
y

r
a
d
n
e
l
a
c

e
h
t

g
n
i
r
u
d

t
n
e
s

s
e
g
n
a
h
c
x
e

n
o
i
t
a
m
r
o
f
n

i

f
o

r
e
b
m
u
n

e
h
t

s
i

e
r
e
h

d
e
t
r
o
p
e
r

e
b

l

d
u
o
h
s

t
a
h
W

:

4
1

o
N

x
o
B

.

n
o
i
t
a
m
r
o
f
n

i

e
t
a
t
S

r
e
b
m
e
M

r
e
p

n
w
o
d
k
a
e
r
b

y
n
a

t
u
o
h
t
i

w

,

y

l
l
a
b
o
l
g

d
e
t
r
o
p
e
r

e
b

o
t

s
c
i
t
s
i
t
a
t
S

.

B

t
r
a
P