Private Aufwendungen sind in bestimmten schwierigen Lebenssituationen als außergewöhnliche Belastungen absetzbar. Dabei ist zwischen außergewöhnlichen Belastungen besonderer Art und solchen allgemeiner Art zu unterscheiden. Erstere sind der Höhe nach entweder mit Pauschbeträgen oder bis zu bestimmten Höchstbeträgen abziehbar. Hingegen sind außergewöhnliche Belastungen allgemeiner Art der Höhe nach unbegrenzt absetzbar, wobei jedoch ein zumutbarer Eigenanteil angerechnet wird.

1. Außergewöhnliche Belastungen besonderer Art

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a) Unterhalt für bedürftige Personen

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b) Ausbildungsfreibetrag bei auswärtiger Unterbringung

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c) Behinderten-Pauschbetrag

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d) Hinterbliebenen-Pauschbetrag

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e) Pflege eines Angehörigen zu Hause

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2. Außergewöhnliche Belastungen allgemeiner Art

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a) Fälle einer außergewöhnlichen Belastung

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b) Anrechnung einer zumutbaren Belastung

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Zumutbare Belastung bei Krankheitskosten verfassungsgemäß

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b) Bedeutung von Kapitalerträgen für die zumutbare Belastung

Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x. Xxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxx xxx Xxxx "Xxxxxxxxxxxxxxx". Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx x xxxxxxxxxx.

Xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx:

  • Xxxx Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, xxxxxxx xxxxxx, xxxxxxx xxxx xxx xxxxxx xx xxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx", xxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx xxxxxxxx xx xx Xxx. x XXxXx.
  • Xxxx Xxx Xxxxxxx xx xxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx xxx xx xx x xxx "Xxxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxxxxxx. Xxx xxxxx xxxx x xxxxxxxxxxxxx xx Xxxxx Xxxxxxx x xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xx xxx Xxx. x XXxXx.
Xx xxxx xxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxxxxxxxxx, xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxxxxx xxxx xx x Xxx. xx Xxxx x XXxXx.

XXXXXXX: Xxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx, xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx xxx xx Xxxxx Xxxxxxxx, xxxxxxx xx Xxxxx Xxxxxxx.

c) Berücksichtigung eines Behinderten-Pauschbetrages

Xxxxx Xxx xxxxxxxx Xxxxx Xxxx xxx Xxxxxxxxxxx xXxXx Xxxxxxxx xxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxx, xxxxxx xxxx xxx Xxxxx, xx Xxx xxxxx xxx Xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxx xxxxxxx.

Xxxx xxxx xxxx xxxxxxxx Xxxxxxxx: Xxxxxxxx xxxxxx Xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xx Xxxxxxxx, xxxx Xxx xxxxxx Xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxx xX xx.x Xxx. x XXxX xxxxx.

Xxx xxxxxxxx: Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxx xxxx xxxx xx Xxxxxxxxxxx X xxx XX x xxxxxxx xxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxxxxXxxxxxxxxxxx.

Besonderheit bei behinderten Kindern

Xxxx xxxxxxxxxx Xxxxxx xxxxx x xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxx x Xxxxxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx, xxxxxx Xxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxx Xxxx xxxxx xxxx xxxxxx Xxxxxxxx xxxxx, xxxxxxx xxx Xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xxx xxxx xxxxxxxxxxx xxxxxx, x. x. xxxxxx xx Xxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxx, xxxx Xxx xxxx xxx Xxxx Xxxxxxxxxx xxxx xxxxx x xxxxxxxxx xxxxxx x Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xx Xxxxxxxx xxxxx.

Xxxx xxx Xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxx xxxxxx, xxx xxx Xxxxx, xx xxx xxxx xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxx xxxxxxx.

  • Xxx Xxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxx xxx Xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxx xx, xxxx xx xxxx xxxx xxx "XxxxxxxxxXxxxxXxxxxxx": Xxxxxxxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx XXxX xX xx.x Xxx. x XXxX xxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx.

3. Wie außergewöhnliche Belastungen berücksichtigt werden

Xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxxxxxxx xxx xxxxxxxxxxx Xxx x xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxx.

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Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx xx Xxxx xxx Xxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xxx x. X. xxxxx Xxxxxxxxx, Xxxxxxxxxx xxx. xx Xxxxxxx xxxxxxxxxx xxxx xxx. xxxxxxxxxx xxxxxx. Xxxxxx xxxx xxxx, xxxx Xxx xx xxxxxxxxx Xxxx xxxx Xxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxx xxx, xxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxx xxxxx xx xxxxx xxxxxx xx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxx xxxxxxx xxx. Xxx Xxxxxxxx xxx xxxxx xxxx xxxxx xxxxxxxx xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XXX X. xxxx.

Besonderheit bei getrennter Veranlagung bzw. Einzelveranlagung

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx XXxX xxxxx. Xxxxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx, xx xxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxx xxx. Xx Xxxxxxxxx: Xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxx xx Xxxxxxxx, xxxx xxxxx Xxxxxxxxx xx xxxxxxxxxx xxxxx Xxx xx Xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xx. x. xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxx xxxxxxxx xxxxx.

Xxx xxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx xxx xxxx xxx xxx xxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxx.

Xx xxxx xxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx XXxXx.

  • Xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxxxxx, xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxx xxxxxxx xxxxx. Xxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxx.
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XXXXXXXXX: Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xx Xxxxxxxxxxxxxxxxxxx, Xxxxx xxx. Xxxxxx xxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxxx. Xxx xxxxxx, xx xxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxxxxx xxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxx xxxxx xxxx xxxxxxxx, xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xx xxxxxxxxx.

xXxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxx xxx xxx Xxxxxx x xxxxxxx xx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxx Xxxxxxxxxx xxx xx xxx Xxx. x Xxxx x XXxX xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxx Xxxxxx xxx xx xxx "Xxxxxx Xxxx" xxxxxxxxxxx.

XXXXXXXXX: Xx xxxx xxxx xxxx xxx xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxx xxx xxx Xxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxx: Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxx xxxxxxx: xxxxxxxxx. Xxxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx: xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx

Erstattungen von dritter Seite

Xx xxxx xxxxxxxxxxxxxxxxxx "Xxxxxxxxx" xxxx xx xxxx xxx xxxxxxx, xxxxxx Xxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxx xxxxxxxxx xxxxxx, x. X. xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx, xxx xxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx. Xxxx xxx xxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxxx xxx Xxx xxxxxxxxxx xxxxxxxx xxxx.

XXXXXXXXX: Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxx xxxxx xxx Xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxxxxxxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
XXXXXXXXX: Xxxxx xxxxxxxxxxx xxxxxxxx Xxx Xxxxxxxxx, xxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxx Xxxxxx, xxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

4. Welche Bedeutung Vermögen bei außergewöhnlichen Belastungen hat

Xxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxxxxx xx xx XXxX xxxxx xx xxxxx xxxxxx xx, xxx xxxx xxx xxxxxx Xxxxxxxxx xxx. Xxx xxxxxxxxx Xxxxxxxxx xxxxxxx xxxx x.x. xxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx.

Xxx xxxxxx Xxxxxxxxx xxxxxx xxxxxx xxxx Xxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxx xx xxx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx "xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx" xxx xxx Xxx. x Xxxx x XXxXx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx, xxx xx xxxxx xxxxxxxxxx. Xxxx xx xxxx xxxxxxxx xxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx Xxx xxxxxx xxxxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxxx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx, xxxx Xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxx "xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx" xxx xxx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx "Xxxxxxxxxxxxxxxxxxxx" xxxxxxx xx xxx Xxx. x Xxxx x XXxX xxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxxxx xxxxx xxxxxxxxxx xxxx Xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxxxxx xx xx XXxX xxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx Xxxxxxxxxx xxx XXX xxxxxx xx xxx XXxX xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xx xx XXxX xxxx Xxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx xxxx, xxxx xxx xx xx xxx XXxX xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x"xxxxxxx Xxxxxxxxx"x xxxxx xxx xxx Xxxxxxxxxxxxxx xxx xx xx XXxX xxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xx XXxX xxxxx xx xxxxx xxxxxx xx, xx xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxx xxx xx.xxx XXX xxxxxxxx.

XXXXXXX: Xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxx xxxxxx Xxxxxxxx xxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx XXXx. Xxx xxxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxx xx xxxxx Xxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxx xxxxxx xxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx, xxxx xxxxx xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxx.

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