Blockheizkraftwerk: Einkommensteuer und Umsatzsteuer

Ein Blockheizkraftwerk in einem Gebäude dient der gleichzeitigen Erzeugung von Strom und Wärme (sog. Kraft-Wärme-Kopplung). Der selbst erzeugte Strom wird in der Regel in das öffentliche Netz eingespeist, soweit er nicht in dem Gebäude verbraucht wird. Zwei Verfügungen der OFD Niedersachsen und OFD Frankfurt erläutern, wie die Erlöse hinsichtlich der Einkommensteuer und Umsatzsteuer behandelt werden. Vorweg sei zum einen darauf hingewiesen, dass sich aktuell eine Vereinfachung für die Betreiber kleiner Anlagen ergibt - allerdings nur für die Einkommensteuer und nicht für die Umsatzsteuer. Zum anderen ist wichtig, dass sich die umsatzsteuerliche Behandlung aufgrund der Rechtsprechung des Bundesfinanzhofs geändert hat. Die bisherigen Grundsätze dürfen aber vorerst, das heißt bis Ende 2025, weiter angewandt werden. Von daher wird nachfolgend sowohl die bisherige  (Punkt 4.) als auch die neue (Punkte 5. und 6.) umsatzsteuerliche Rechtslage vorgestellt.

1. Allgemeines

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2. Ertragsteuerliche Behandlung

a) Betriebsvorrichtung oder unselbstständiger Gebäudebestandteil

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b) Gewinnermittlung

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Betriebseinnahmen

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Betriebsausgaben

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c) Privatentnahme

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3. Ertragsteuer: Vereinfachung für kleine Anlagen

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4. Umsatzsteuerliche Behandlung (bisherige Auffassung)

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a) Unternehmereigenschaft

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b) Kleinunternehmerregelung

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c) Vorsteuerabzug

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XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xx x.xxx XXX xx Xxxx xxxxxxxxxxx xXXX Xxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx. Xxxx xxx XXXxXxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. "Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxx, xx xxxxxxxxxxxxxx xxx XXX, x.xxx XXX xxxx xx.xxx XXX xxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxxx xxxxxxxx." Xxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx xxxxxxxx Xxxxx xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxx xxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxx xxx xx Xxx. x XXxXx.

  • Xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxxxx. xx Xxx. x XXxXx, xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.
  • Xxx Xxxxxxxxx xxx Xxxxx xx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxx. xx Xxx. x XXxXx. Xxx xxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx xxx Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

d) Unentgeltliche Wertabgabe

Xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxx xxxx xxxxxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx x Xxx. xx Xx. x XXxXx.

  • Xx xxx Xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxx xxxxx xxxxxxxxxx, xxxxxxx xxxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXxxxxx. xxx Xxx. x XXxXx. Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xx. X. Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxx: xx Xxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx.
  • Xxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxx xxx Xxxxxxxxx xxx xxxx xxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxx xxx Xxxxx xxxxxxxxxxxxx Xxxxx, xxxx xxxxxxx Xxxxxx xxxxxxxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxx xx Xxxxxxxxxxxxxxx xx xxxxxxxxx.

5. Umsatzsteuerliche Behandlung: Aktuelle Urteile des Bundesfinanzhofs

Xxx Xxxxxxx xxxxx xx xxxxxxxxx XXXxXxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxx xx x Xxx. xx XXXX xxxx xxxxxx xxxxx xx xxxxx Xxxxxxxxx xx Xxxxx xxx xx x Xxx. x XXxX. Xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxxx xxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxxxx xxxxxx xxx X. xxx xxxx xxx XX. Xxxxx xxx XXX xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx x.x Xxx. xx Xxxx x xxx x XXxXX xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx XXX Xxxxxx xxx xx.xx.xxxx, X X xxxxxx.

Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx XX X xxxxx xxxxxxxx xxx:xxxxxx

  • Xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx XxxxxxXxxxxxxXxxxxxxxxxxxxxxx xXXXxXxxxxxxx xxxxxxxxxxxxx xxxxx. Xxx Xxxx xxxxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxxxx xxx Xxxx xxx, xxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xxxxxx xxxxxxxxx. Xxxxxxx xx x XXXX xxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx XXXxXxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxx, xxx xxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxx xxx xxxxxxxxxxxxx Xxxxx xxxxx xxx Xxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxx Xxxxxxxx xx xxxxxxxxxx. Xxxxxx Xxxxxxxx xxx xxxx xx x Xxx. xx XXXX xxxx xxxx xxxx xxx Xxxxx xx xxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx xx xxx Xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxx.
  • Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx, xxxx xxxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxx Xxxxxxxxxxxx xx xxxxxxxxxx xxx. Xxxx xxxx Xxxxxx. x.x XXxXX xxxxx xxxxxxxx, xxxx xxx xxxxxxx xxx xxx XXXxXxxxxx xxxxxxxx Xxxxx xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxx. Xx Xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx, xx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx x.x. xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxx xx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx.

Xxx xxxxxxxxxxxx Xxxxxxxx xxx XXX xxxxxx:

  • Xxx Xxxxxxx xxxxx xx xxxxxxxxx XXXxXxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxx xx x Xxx. xx XXXX xxxx xxxxxx xxxxx xx xxxxx Xxxxxxxxx x.X. xxx xx x Xxx. x XXxX. Xxxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxx xxxx xx x Xxx. x XXxX xxx.
  • Xxxx xxxx xxxx xxxxxxxxxxxx Xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx Xxxxx "xxx Xxxx xxxxxxxxxxx" xxx xxxxxx xxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxx, Xxxx xxxx Xxxxxx xxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx.
  • Xxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxx.
  • Xxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxx xxx xx x Xxx. xx XXXX xxxx. Xx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxx xxxxx xx xxxx Xxxxxxxx x.X. xxx xx x Xxx. x Xx. x Xxxx x XXxX xxxx. xxxx Xxx. xx Xxx. x Xxxxxx. x XxXxXxxxXXx, xxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx xxxx.
  • Xxxx xx x Xxx. xx Xxxx x XXXX xxxx xxx xxx Xxxxxxxx xxxx xxxx XXXxXxxxx xx xxxxxxxxxx, xxx xxxxx xx xxx Xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxxxx Xxxx xxx xx xx x Xxx. xx Xxxx x XXXX xxxx xxxxxxxx XXXxXxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxx xxx x Xxx. xx Xxxx x XXXX xxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxxxx, xxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx. xx x Xxx. x XXXX xxxxx.
  • Xxx Xxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx xxx XXXX xxxx. Xxxxxxxx xx x Xxx. xx XXXX xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx, xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xx Xxxx xxx xx x Xxx. x Xxxx x XXXX xxxx xxxx xxx "xxxxxxxxxxxxxxxx Xxxxx xxxxxx xxxxx Xxxxx, xxx xxx Xxxxxxxxx xxx XXXxXxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxx xx xxxxxxxxxx.
  • Xxxxxxxxxxxx xxxxxxx xxx Xxxxx xxx xx x Xxx. xx XXXX xxxx xxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxx xx x Xxx. xx XXXX xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx XXXxXxxxxxx, xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxx xxxx xxx Xxxxxxxxx xxx XXXxXxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx, xxxxxx xxx xxx xxxxx xxxxxxxx XXXxXxxxx xxxxx xx xxx Xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx, xxxxxxx xx Xxxxxx xxx xx XxXX xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxx xXXxXxxxxx xxxxxxx, X. xxx. Xxxxxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx x.X. xxx xx x Xxx. x XXxX xxxxxxxxx xxxx. Xxxxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxx. Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxx xxx xx x Xxx. xx XXXX xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxx, Xxxxxx xxxx Xxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx, xx xxxxxx Xxxxx xxxxx xx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxx xxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx X. Xxxxx xxx xxx Xxxxxxxxxx xxx XX. Xxxxxx xxxxxxx, xx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxxx xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xx Xxxxxxxxx x.x Xxx. xx Xxxx x xxx x XXxXX xxxxx xxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxx xXXXxXxxxxxxx xxxx Xxxxxxxxxx xxxx XXXx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxx xxxx xx xxx XXxX xxxxxxxxxx xxxx. Xx xxx xxxxx xx xxxxxxx, xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxx.

6. Umsatzsteuerliche Behandlung: Aktuelle Anweisung des BMF

Xxx xxx Xxxxxxxxxx xxx XxxxxxXxxxxxxXxxxxxxxxxxxxxxx xXXXxXxxxxxxx xxxx xxx XXX xxxxxxx xxxxx xxx, xxxx xxx xxxxxxx xxx xxx XXXxXxxxxx xxxxxxxx Xxxxx xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxx. Xxxxxxxx xxx xxxx xx Xxxxxxxxx x.x XXxXX. Xxx Xxxxxxxx xxx xx.xx.xxxx xXX X xxxxxx xxx xxx xx.x.xxxx xX X xxxxxx xxx xxx XXX xxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx XXXxXxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxx. Xx xxxxxxxx xxxxxx xxx Xxxxxxx xxxxx xx xxxxxxxxx XXXxXxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxx xx x Xxx. xx XXXX xxxx xxxxx xx xxxxx Xxxxxxxxx x.X. xxx xx x Xxx. x XXxX. Xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxxxx xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx.

Xxx Xxxxxxxx xxx xx.x.xxxx xX X xxxxxx xxx xxx xx.xx.xxxx xXX X xxxxxx xxx xxx XXX xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. xxx xxxxx XxxxxxxXxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxx xxx xxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxx xx x Xxx. xx Xxxx x Xx. x XXxX xxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxx xxxxxx xxxx. Xxxx xxx x.X. xxx Xxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xXxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxx xx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xXxxx, xxxxxxx xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx, xxx xxx xxx xxxxx xxxxxxxxxxxxxx xxxx xxx. xxxxxxxx Xxxxxx xXxxxxxxxxx xxxxxxxxxxx xxx.

Xxx XXX xxx xxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxx x.x XXxXX xxxxxxxxx.xxxxxxXxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXX X x x X xxxxxxxxxxxxxxxxxxx.

a) Keine Lieferung bei kaufmännisch-bilanzieller Einspeisung

Xxx xxx xxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxx xxxxxxxxxx xxx xxxx xxx XXX xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxx, xxx xxxx Xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxx, xxx xxxx Xxxxxxxxxxxxx xx Xxxxx xxx XXX xxx, xxxxxxxxx xxxx. Xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxx xx xxxxxx xxxxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx "xxxxxxxxxx, xxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

b) Keine fiktive Hin- und Rücklieferung

Xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxx, xxxxxxxxx xxxxxxxxxxx Xxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xx xxxxxxxxx XXXxXxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxx xxx XXXX xxxxxx xxxxx xx xxxxx Xxxxxxxxx xx Xxxxx xxx xx x Xxx. x XXxX.

c) KWK-Bonus für physisch eingespeisten Strom

Xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxxx xxx XXX xxxx xxx xxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxx XXXxXxxxxx, xxxxxxx xx xxxx xx xxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxx xxx xxxxx xxxxx xx xxx Xxxxxxx xxx xxxxxxx Xxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxx.

d) KWK-Bonus für Direktverbrauch oder Direktvermarktung

Xxxx xxx XXXxXxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxx xxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx.

e) Aufteilung bei Wärmeentnahme und Stromeinspeisung

Xxxx xxx xxxxx Xxxxx xxx Xxxxxx xxxxxxxxxxxxxx XXXxXxxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxx xxx. xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xx.X. Xxxxxxxxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxx XXXxXxxxxx xxxxxxxx Xxxxx xx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx Xxxxx xxx Xxxxxx xxxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx x Xxx. xx Xxxx x Xx. x XXxX xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx.

Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxx xx Xxxxxxxxx xxx Xxxxxxxx xxxx xxx XXXxXxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxx xxx xxx xxxxxx xxxxxxxx Xxxxxx. Xxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx Xxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxx Xxxx xxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxx xxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xx Xxxxxxxxx xxx Xxxxxxxx xxxx xxx XXXxXxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxx xxx xxx xxxxxx xxxxxxxx Xxxxxx. Xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxx, Xxxxxxx xxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxx xxxx xx Xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx.X. XxxxxxxxXxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xx.X. Xxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx.X. XxxxxxxxxXxxxxxxxx, XxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx, xx xxxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxx xx xxxxxxxx Xxxxxx xxxx xxx XXXxXxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx.

f) Ermittlung der Selbstkosten

Xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxx xxxxxxxx. Xxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx, xxx x.X. xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xXxxxxx xxx.x xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx. Xxxx xxx XXXxXxxxxx xxx Xxx xxx xxxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx, xx xxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx x Xxx. xx XXxX xxx. xxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx xxx Xxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxx xx Xxxxxxxxx xxxxx xxxx xxx xxxxxxxxx Xxxxx xx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xXxx, xxxxxxx xx xxxxxxxx Xxxxxxxxx xxx xx xx Xxx. x XXxX xxxx xxxxxxxxxxxxxx xxxx xxx. xxxxxxxx Xxxxxxxxx xXxxxxxxxxxxx xx xxxxxxxx. Xxxxx xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xx Xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx.X. XxxxxxxXxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx.

g) Wärmelieferung an Dritten und Mindestbemessungsgrundlage

Xxxx xxx xxxxxxx XxxxxxXxxxxxxXxxxxxxx xxxxxxxx Xxxxxx xx xxxxx Xxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xx Xxx. x XXxXx. Xxxxxxx xx xxxx xxx xxx Xxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xx xxxxxxx.

h) Direktvermarktung

Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx XXX xxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxx xxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxx x xxxxxxxxx xxx. xx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx. Xx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx XXX xxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx XXX xxxxxxxxxxxx Xxxxxxxx xx.X. Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxx xxxxxxx xx xxxx xxxxxxx xx xxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxxxxx Xxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxx Xxxxxx xxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx, xxxxxxx xx xxxx xxxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxx.

i) Praxishinweise                  

Xxx Xxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxx. Xx xxxx xxxxxx xxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx xxx x. Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx x.x XXxXX xx xxx xxxxx Xxxxxxx xxxxxxxx. Xxx xxx xxx x. Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx XXXxXxxxxxx, xxxx xxx xxx Xxxxxxxx xxx xxxxx XXXxXxxxxxxx xxxxxxx, xxxx xx xxxxxx xxxxx xxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxx xx Xxxxxxxxx x.x. Xxxxxx xx Xxxx x XXxXX xxxxxxxxx XXXxXxxxxxxx xxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx.

Xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx XXXxXxxxxxxxxx xxx. xxx XXXxXxxxxxx xx xxxxx xxx xxxxxxxx xxxxxxxx. Xxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx. Xxxxxxxx xxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxx xxx. xxxxxxxxx. Xxxxxxxxx xxxxxxx xxx Xxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxx xxx xxxx xxx xxx XxXXxXxxxxx xxx xx.x.xxxx xXxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxx xxx xxx xx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx, xxxxx xxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx, xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxx xxxxx xxxxxx xx, xx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xx xxxxx Xxxxx xxxxxx, xx xx xxxx xx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxx XX xxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xx.xx.xxxx xx X xxxx, x X xxxxx xxx x X xxxxx, xxxxxxx xxx.x xxxxxxxxxxx: Xxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx xxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx x Xxx. xx XXxX xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxx xx xx Xxx. x XXxX xxxx xxxxxxxxxxxxxx xxxx xxx. xxxxxxxx Xxxxxxxxx xXxxxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxxxxx XXXxXxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx