%PDF-1.4 1 0 obj << /Title (Deloitte Tax-News: Print) /Creator (wkhtmltopdf 0.12.6.1) /Producer (Qt 4.8.7) /CreationDate (D:20240329071525+01'00') >> endobj 3 0 obj << /Type /ExtGState /SA true /SM 0.02 /ca 1.0 /CA 1.0 /AIS false /SMask /None>> endobj 4 0 obj [/Pattern /DeviceRGB] endobj 9 0 obj [0 /XYZ 40.5000000 704 0] endobj 10 0 obj [0 /XYZ 40.5000000 499.250000 0] endobj 11 0 obj [0 /XYZ 40.5000000 343.250000 0] endobj 12 0 obj [0 /XYZ 40.5000000 223.250000 0] endobj 13 0 obj << /Type /Annot /Subtype /Link /Rect [304.500000 651.500000 397.500000 663.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/jstg2019-bundestag-verabschiedet-gesetz.html) >> >> endobj 14 0 obj << /Type /Annot /Subtype /Link /Rect [164.250000 451.250000 234.750000 463.250000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/jstg2019-bmf-legt-referentenentwurf-vor.html) >> >> endobj 15 0 obj << /Type /Annot /Subtype /Link /Rect [40.5000000 283.250000 364.500000 307.250000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_IV/19_Legislaturperiode/Gesetze_Verordnungen/G-Aenderung-Grunderwerbsteuergesetz/2-Regierungsentwurf.pdf?__blob=publicationFile&v=2) >> >> endobj 5 0 obj << /Type /Page /Parent 2 0 R /Contents 16 0 R /Resources 18 0 R /Annots 19 0 R /MediaBox [0 0 595 842] >> endobj 18 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F6 6 0 R /F7 7 0 R /F8 8 0 R >> /XObject << >> >> endobj 19 0 obj [ 13 0 R 14 0 R 15 0 R ] endobj 16 0 obj << /Length 17 0 R /Filter /FlateDecode >> stream x]K$qϯ \ri `` ®`}Q%q:;+3ÿ_??/Euѫ?'I)i;}/y 7KԱh_ˏZЅs¸Z~/::'ugKGkWbOp~2Uy0>}EoE&p> Vr~>eUm4euhR0_`};lkL>RqOv6~N:Nkl:9L:e1/؟Lٷl&af`F/9Vu>yt>3BHY(F1ǰ3h=]o=U>mtAI[{}_w2~_H)\籏L0QE7K>NooO86)vRVlG·ttZYlC,G`eD4WAE 27*eXd`0|-Y}>.-/v:.Y1;@T4IΞ0l}syz@'k7]6Db%iɵ.vuxW8@bfNKo5H,9 YwrHB(Gc$@97(Sڄ֍U+Ɖ5L[Yl6!Y ?tx2/!>usX?^ijؘ~&s_g*Ϥ.3q6ީVy %!].71]C6I9e5 3=+!@v)瞽U1ٜO*;b U9:qHotDGفfyׁWۘrژW @ȧwHԫ3}6z渌Bj`I4 $U;ud0$AM)y"4% ?!N03G~݉=.Gi6U/u8|! G=^zC8r4@V`('ci!~@n?6i!Ur/vH&ԣ>]1bjzqTR_9xmT[OXR9bpa!JM9Hd`<&$Htf]xj.! !a1)+G1m@&V|eg1:2QNs^50bh8a1ZBԀ$~zP:,$/s@vCoMkPFP 'ڡ6O*07aam *F1@/g&r#^ToaC/ ,Ҫm9NiÝpa|Cj"@nIh >NIaMr|p@py͹+3WV qz3Í#_h.|a+' ÍgW3h&9)^#')oO'O$NQH>1IX@o@;9G] ]RΝ+@{QǨ8/JpQ<4٤ Z9?;(l4huO8&}|Jkiރt`$?:RDs3p`rx .5hl9J'q;P˥^n8 9 Ap6@a0GE}:2\dEsҷ`!k(£|CA8FaԄHZc9Js@~¥Rmڃ郜x "K?$~+Wk hgy׏ K XarB"? uJg|t$iQ u#Y"pH5!INav4F1't @PE=C^ jaKбCQrƈ X˳Q;]~2D>m} ~`(SIPpbN<0JAU  BQi!@yC4 dR"ѧ'ULPo)@a dQM Pk¥wr/ r"@] }o^]CLB RH[UD)|fsJ /hcG  9N%,R4Lr_hRbTeعLG3֥ΣtSD5&*` IA"rFR,( bk.@H"YX.IRb:HsJRb b|&@#1/:ߑj,n-(њ%v&@1@7P7a.@C x t](Fa.m)ԝZkOӥ%)(3gB,(8`A4өuo:"@6sqI+xA|Mo@tNʼn0ii[,z$q{$)V>䦟q4]OG,~M?\ Ŧy3oZo/?Bo; yo^ >^~h|/sY*b OL$]l?6TZ>`I$O(3/?Il1ݼ<Ζ%s??]˝Įim@''Xajͮ~~$8wj ٴW©v]/qʿG{zU8~W-,=+% 2|c~? *Iv*Y5^_=c9"ُ K4>Y733 /XM!kH$sl,+Bst0ojdi=YYFr#οo*X'v\-bI>٘WPy'PX ~c~9?k순^e~0tR&fEY&Qނl~:Z(~o>_~lSvC7ʉk1T*6Q!*]STtrC`P7_$,+y:^Cu^ZQ$/)TYS3*e\H1_ ԛN-wƍΙ]B/)1Í;yJ8p~Tuk6TemX7OOVpeb/RSf 5d]dG+YïXe`zİzO0W(;M, XPUOyX\i<׳95R P7U]kPTRqO#T癶nZ/a@"@;S̾ux20V>_4jNΟ?_B@M%=<rj&SSgSmkW4qO˧?ɞDAYj+ՓjBcEy5kOj?ڂg~T+#Z;Rl< =ï:OV(9o|LW[`RPz<_ÏRyiq5iR+H Df`lcpO~a5p+OjOhz-:T T$cۀx.B# x&c_Ңm✯G%<eǾ;v:o$ZZ We,ɔpuL9C"xJv<z^A_,YK厀^cc ˮ"W'ՍWl_z޳ն:f:8\7fj>+X<+7^/IᎣ:O{V~©QflV="cn\lmy)&3"wָuז_%2+]{ܺVxJ5yc&=G<owZو; Ƕ=E^$xJ|gi|DW18fnU%K޽ݫ7qmO=%i:>^[ۋG&M븓o{/ x3-sԶ#j ԕ hZmsKoAW^[uĎdnw5q>OE5i;_$!T5FZYIvLՏW@>)%eLBozwJ=lf394b󑆭xSrJ'0YInڋ8\<>Gŗ ZZkѭ*oT΍{ηlV˞fI2$&Ke~E2I|ކi[]{推Ju*w岹u^9`SUζ{03O=+=[U!2\Zkz6^ lvN iC|ǴS:KxoZF+w.Wwf=%+kSmj>®߉|ꬂOG&]:wFҦqEuӛ+QꨮRU}8RQ ܶoLԙvm l)OZVNv`ډ<}IoAemKv~v ĦM=ޖ i8ݲ>"y?5~噠(1:֜)4ۦHKV ^3@t9wח_jJRpUU%Z0SֶԿb5)@JmFX%WJ0d{%/ӢhB< [)֦̈ܕRo }e,}IN^x7mh\5L8BmCDWyws O>X$csJXxW HRVWhss@JE8}QŽk[ 2-eT6rI5fln$>GT+#K/R/Hҫ/=xY^x)^zW)^zLҳ/a>HTKIZr`;*'حt Q4MSmk5IJ:;0>iR-[Y6-V'k#h [Z Dy$WbP$b>gÉm[ . X]W]}տ@T>Va$fsZh6{?P{l?:l*?Ah曒͏SսdHxU|"1M)Ê[e<Ӌ(/="$xڟ|x^|·b7\|׶@Fy3W|fbU QtYw\堝/Y;<洯t\#bV(-Õx5;]ۨ13td+R>]LBذ~>M$PU'߸`ݏֶjgQU oܴ= U"C"D"X7[[Y.L;-+6jN{FxC /y%WZ˯i˻4,|7~lǕ{RY c֮{> ڟfکrJFVi[DCyV + =o*pcUmEqa㇟9[Xq&^QbERHT췒b?sO/oZJRLm+~|[5cM -f'OMMҿ^Єy M y` ;-gMV/7i>9{rSޥUJ:;[rIޣ_]3"\wU[ʥ|Rl/Iq{ZCd*TXʁUЋJ[د4-r~^9lSSĞ*&~U7gB縍,K Vmll H*5=wA$},HZI*6> 7D:n2鏼`ް??`T퓿 endstream endobj 17 0 obj 8784 endobj 21 0 obj << /Type /Annot /Subtype /Link /Rect [305.250000 801.500000 375.750000 813.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/umsatzsteuerbetrugsbekaempfungsgesetz-bundestag-verabschiedet-gesetz.html) >> >> endobj 22 0 obj << /Type /Annot /Subtype /Link /Rect [306.750000 645.500000 377.250000 657.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/bfh-fondsetablierungskosten-bei-modellhafter-gestaltung-abziehbar.html) >> >> endobj 23 0 obj << /Type /Annot /Subtype /Link /Rect [318.750000 357.500000 389.250000 369.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/bfh-keine-abfaerbung-bei-verlusten.html) >> >> endobj 24 0 obj << /Type /Annot /Subtype /Link /Rect [129 141.500000 195 153.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/bfh-rechtsprechungsaenderung-zu-nachtraeglichen-anschaffungskosten.html) >> >> endobj 25 0 obj << /Type /Annot /Subtype /Link /Rect [64.5000000 129.500000 386.250000 153.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/bfh-einzahlung-in-kapitalruecklage-als-nachtraegliche-anschaffungskosten.html) >> >> endobj 20 0 obj << /Type /Page /Parent 2 0 R /Contents 26 0 R /Resources 28 0 R /Annots 29 0 R /MediaBox [0 0 595 842] >> endobj 28 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F7 7 0 R /F6 6 0 R >> /XObject << >> >> endobj 29 0 obj [ 21 0 R 22 0 R 23 0 R 24 0 R 25 0 R ] endobj 26 0 obj << /Length 27 0 R /Filter /FlateDecode >> stream x][6v~߿H@1CE3d`+[-ϋ &ْE"˿~˧o{[vˬ9Mn߇y׷_֏߻`_CxxzA^v/󬨎UMw?^?~:4۱2cy^n҆hX+Cn796MVnEy8yk&wOXo{|]Cn߼wOO4oo7Oa>~k}ȋ?ުEw*=Kw_gǼLy6/tؔc܍9j<&oy̱߷d_c)οt~Zj6<-}3{c:<_AVWS{to #(>OÎMn}+n_>>yYt>̪?_l1ưc!\N=a gmy@C41o/;>=ʶMubu ͔E0̥B"|Ǧt;Y)C !4NOvL Vnm#arp&xS4%;Oao,'p In> - v3ld| O(7' , s* ImDr`£'wR[HKpV2E]RwwsFū&|˪!PkR+҉(t4Wo-tR 8, 3(\cA /ess}0~oE/SK@PЏ p FdXfJ3NL`^bP͑gx@բDFx ; VX`e*NamŶf6. cSDEbtIDfjFN$tF)*7O@C} Xl\eWgk7)L q-ĵf }cvGlO;T'V}X#TU%xOۻ%"!Fv Af.DIQ,?ݸ2IFUQqPXbtO<I}1Z%v*cbb6e!pNS(O אۄ~Vcszy bYO_1(}\UxORiï"eΖPxs.8r ~̇fGwnPE;n}=@{Ya< 11xG^"vv ]j.wXWw:л2VO猡@8},-Bg>QD%lp]8DT 8|&p^&,jdl6j:՝nצڦǬ:ܧ.ySSE^.Tj(nFDcD~76.ĴcaxtѦmQXgʧ * O1D$j B_s圙HKrˬ9p!<n#̼tdu5{bxcj1A*9%Tv!f;gt~-6H&!P' vJ$1%YR'j`3"8?ʢcDo*64 U1rո5JRylR2n#_>"h$ D+9}z{QH9چ+[W\|rxt#T,i\onYLT8L rjM6UTʲiK$ꮺnnmzjGUKDPMEbɜ#gDr:F*V>uUe]#)eapaՂ%n<˖RSؠd oYnZ]%fJXrV)GbDaV"~ &a"22ʩddHV g)pJx`DscwkCףm皶\ik?\Ӷ5mk?t皞hع50Qj*oG,xiDۡwuGt ^4/4:vY%RikoX_VADcro2[qL>e–EAbimQᦶfK'ٯ\VW!K5N9*` l>UɣX?S,~Aj (= jl+7@A vEK+~G|1Y)rX&|bROU/8'bX_bxS1uRzMVzzh<=cϞz-cDoG[jxrddǔ}ǔn6ۇqf|#f;bjnLL\{qF*2; CF:*CKVcŠ0 +SAl,S _WNcpLxh-WNrliq@AI`]2SCM#UTk=wgow]1s셨L$ؘ##Rt{ 26=:Eidm#'꼱e~.vqxQf:K!vSW5\wvee<1JXwJ7f1 3BDu8}5GE0TK%Q6FS͞3X%Ē/iwKxO,JuwĒ|ZҮ7K*]kkY%Dگ,j0s}616f 378V0#X~V0}B2Ta3:|B· Jf'+$"/\bB{,ƍwm =; Rj3ȘTm_UmxL1ə@p!>uht8g4MO^; ȌMxz}L2r_H! ]t_j_i &l@gmx:A%@@DHl:*A @d06`v>mBXVmyU3-6P,W7]5~ De@.>:R. ul#|}Dl A05Zp*";RORG RﱃOv`F0*hˤ,f5S Ǽ/r XK|q>2 FNZ&aVMg|>0Oh*v&cȍN,>1 niFC\ZmNC_)P!}"氂sK.]8C1k΀D]̻iw{=$8J&2&yMOPYIE"-c_[ <(Yu~R5_<!p;!v'v'{rBP6`#8MP]𾩆R^UgݟᴱE"KfxFb%r)\a]ݲ3:} Nq`  ;0|?B%N  5ȗHLu['.!yL3:ؖ)I-k. gnQ-^k*AyDUʁMB$TJ"Þb豨ث͓1&r\13F[zTO!J$Mt$C ]L `t5-[?i8$C9`CW'W |5,jHt#{EK]LL*c)$s +wv:{NdЅNbOuS咥'c\HOx2#Pvn׽W!a䛹8E"sd=Gf˕O2[!B `En -4l'Se6Qi]Wզ~XFcpmEf5V']pW|CK0lZ1CS_[SH^ VbV1:ce[Qns[i)[0yx y/eʪ Ն}0-ܘCnRܓd2_ҏLjڇ\\Qvg=Ɔ{iWi}鱯A]D{ܳ1̓10-yU[ʹ `!M5hũ򢩤@N= pKo1Q+y( EBcIrP4Fĉq9)]j׌I$t Nm ޶LTͬ7P!L5t!"j+xqT .jXSaj0#JBWQTC*O5cF׹Dnm*st(i@B`ƐHŁ{ rq,ꄼzP\*[ KTMUnI#fݰа(Q@B/- !yݿnM?]rXD(yޚoo>_W76/wOO4oozk>^gR15!O(PƉ&C:H4o"TN =#Op ~\^`g<Vqrk$,ۺ e苅*yqz Lg aIsgPˎy?h =7k(tLZޮKC :0 U6jtM7BAiP 4RxrzUd}- J!d#6]00"}qo6=g扈h=Ppo!Pfcx ׅEwbK()3.{H=tu(Au%XIN$LR6oߢJ0-6nb.L3PFYW#N[zP`ssɞX]TF<=Ma/S-MShMvF;8|>wTD8+y@YI |t9 {W Kܩ3> endobj 35 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F7 7 0 R /F6 6 0 R /F8 8 0 R >> /XObject << >> >> endobj 36 0 obj [ ] endobj 33 0 obj << /Length 34 0 R /Filter /FlateDecode >> stream x])G%&3(]]EdׯdK(%)SIƲ%Qy=?|ǯ?|>d.?ߏh~.}o;?66~CS{U6=œLjϦivY:|_yV듶azg},޾~TUqF_׃ic}~Cqm۹kuF7թ2ɝoT){74U|}M.Ք=ӼNS<'Twc:ԧl:|5Uvc3\ρsۇ|57Uw6 < OW~9EMyݧȧk~"=gQOfl.J J>ނ^fX}} Xx1G8XQyӏ_cAmFbbQ..Q'+]4_]ow1;\us0X2ѝo<vۓ==RC~R;o3L=h˚̎]o>In-5q֯;Vh-Pn^OOmf]M'^X`ǖfD#ts$cs0ӷЊB ax08\|,f¾+twn!˞^bVIW)SG U-,bm/*l0D( tT6Fe( 1 ;* Llr0qb‰NFàgv+.]gkMF6ʳ7Ny SF̌QngާkL^vLXÚ_6pJoY"}P30C Q9]L[Xk"g[#-ZQъ=U^^gs6ԱG(CQskU 휯Wo~}ܝrtՓ_X|^Bb3)'\=uAj`Jf""ZQhYi'f)vjx&&e#sLK6"x_HmԕgFeeSq€¡sQ0KBZ7 T# Oj'0lYP3X*)+PaBDS6gpU%'[ciF)xļmx5%%-'}!LcڐHa6>|j W+cV2u=u0 l8h,\+ L̺q*a1yfbʎx2ޖyb@n9&Eo3̓6VQwd E'M!B xD(zijd6s6[JM9_~Il)o3=4uηC'P-cl9t,69֑R`$lM ;,p[yme!^vf*]`;r=׈lZ3IR0"$%"9uC9 H)M$dM=0FzVXYur|9Q fhIeX'hu Ths4ȣ|q̄nj̉ P0+0"v6{u3@`|afDFaN}3{B08,#bqZ ^|ݰ¾#\HX=dgX`6ƌ~7౏鉖Yu(37߽xބlD@6y*ʲ"ܨcϙsXQeZ)#mRUk Xy= izN1;Y3;8/ǒvŏ%7}%̘'M`Ml/|Տz?uOu~138S)fIi`/Vm|#{^!*тP=ľ^̹&,K0 `A~spxuThIBMqwJͺvBΕr3ky۞c&NJF}<K1<σ3.6S5bUz| t}MhFIOesd).Y< Mh6sԶT\`TY_3>g\ ^%" ObxlD.M4w-1HN9䔻rcmvJxgD"20%MdaH7EnFcL*4 B:1K$|ҘOiy }%ZZ/THDĘB3Hi1^o5;O m>[.P~Tя*2,fӪMO? Xh mvٓ!m2U-J"q'xDX=3(3$o9{fff>+`4qRp{=;89ʀ i8]XcCF4ձ6Az/4=Ĕ- 鸜` S1X.q]Z>b,z| no4ÞSM@~>`$|BVǪ}ǂ!'Ĭǭ◱PfhA nBY=,_dY5e.{W:*R98ް/&L ލ6V*9 IO W*J閼f}`RubRuIՙIm?/s_I&Ugzr)& oݫƤ+l zjHڝ{g&]]Ky@ףz@z{D,8do-sB[J~;b)D#n\fυW1.|bApkָ{0Fsnp_sdsv'^iUN2lt+?o歸hZ:W2L;WVo]It,F$hfEE]4Y.It̢.'h"FRqf2Ef*& ҏ^'GE6 VD;15j[6"ij%+~ӊ%Ou vD =0-lU8!C%#*Is-]Ŝ0Dfi=29Bf,TGPxPC&PVVrB-?D|zPήxea<`%NEgw4,"lfߍ_e=>UΖXY75j&qpZoߢʆ2 TcYP)<(%~QuP{ ^,)k!s=dndzI1.s.8TQ!hJ-F WFғ`E [Y薲j.a^;:%RǻQ6U{\^ݼ}t @^7%*bE΅û3DPDhFi6Ypg1;L *'N"S9v*gNeT:N۩\v*'N۩츝J۩T^VdN&2 -dGUY;:Tjjj\T+alEFaLݤB/x2ױY>K׎ހKB P L\7D-rBS|bq="6ée]W+t6ՈeXТVTQyTQ~XBaڱCiw4nI?mYvim\%$j=y6p>]:ɍB.mpeQAHaP Q$g\ OEcCM(d#y"HN;TT}xڀ.Pb*0MH'0PV潘ˡpr+tki놬Q{~ Ƴo v*0=X27X= 1bO+QoxzB7ŧn.f,$e67>u#rj]-5q0GL:_L3hNl9ñstwa7Qܢ)[4e[ln .n 휯WM/M&WW9ߺW[4e^_ⷜVfPC䰝A06+"wJAB {%lHL,1+4|y뙟1Җ (ꛏe;a3Lm_~xU!9lkw1 јû<A@Ay Yi"\Ϭ`̻uٵ M=;5b K,)]}W,bs@Ş0~/aS|^eVF1G6V+K(fԢieCxM`L|AJC$$7Il9d#kBMG&G%\3eDɉ;$6DbC*;Fēkzl7Ѐ#06L0De]h@S'VkHj| \਽X0d) 8ͪ [n: >u=)h];r 6 6+PcمLȤͲdU.d oݫL6#yQac{dvʵXOZ*gŒ –l]%Y+{ؼ"R.TA9,jqSidQLvЎ3+7;ROD L䐢uE#q(5S !+{j"RxB? #2LQ$=GsDJƋLҍrI(hs;\Ldڢ7h00Wz)01xTj[lV.sUfY6R_?ՈXUKWy>P؍5 LJ@0&mW> >> endobj 42 0 obj << /Type /Annot /Subtype /Link /Rect [233.250000 637.250000 303.750000 649.250000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/indirekte-steuern-zoll/jstg2019-die-quick-fixes-im-umsatzsteuerrecht-liegen-im-entwurf-vor-rechtzeitiges-handeln-erforderlich.html) >> >> endobj 43 0 obj << /Type /Annot /Subtype /Link /Rect [284.250000 581 354.750000 593 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/indirekte-steuern-zoll/eugh-margenbesteuerung-auch-im-b2b-bereich-und-ausschluss-von-gruppen--und-gesamtmargen.html) >> >> endobj 44 0 obj << /Type /Annot /Subtype /Link /Rect [64.5000000 485 376.500000 509 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/indirekte-steuern-zoll/jstg-2019-ust-regelungen-zu-kostenteilungsgemeinschaften-im-referentenentwurf.html) >> >> endobj 45 0 obj << /Type /Annot /Subtype /Link /Rect [172.500000 282.500000 243 294.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/verfahrensrecht/bfh-haftung-bei-mehrstufiger-organschaft.html) >> >> endobj 37 0 obj << /Type /Page /Parent 2 0 R /Contents 46 0 R /Resources 48 0 R /Annots 49 0 R /MediaBox [0 0 595 842] >> endobj 48 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F7 7 0 R /F8 8 0 R /F6 6 0 R >> /XObject << >> >> endobj 49 0 obj [ 41 0 R 42 0 R 43 0 R 44 0 R 45 0 R ] endobj 46 0 obj << /Length 47 0 R /Filter /FlateDecode >> stream x]K8rWxć$ 3@@A,b{#[,hsݞ̴b=_~ũ./ڝߏN??~kkG}߿?ۃ/~U}:?@ϿVQkӟr?~~Fuyolq*)Lǡï,>~;>*{EtPӘj?㷿YsU33e.g{>59z9NL}resy{jg>=5)?J={TtcrhVWe󅘷QՍ<,RՅuG9>p_Oܒ9>ͯoƿn>ovݪ03;=(ؽ֨c3 4MOzCk؉r}wobV48;7y3ݗ4Rzgॄ#A9~܆0nu ǻmЗ&4H^Fb C%3鼘3GR^,5x>Wu/\T $I\bҢD5/ tXՅ^vL*P]r0 1|~*[TKʄpѪgw8ޖv5e pY3R5M1`+{4*rfP;KX G썠 YJu &&;r`+1˃AیgϞ-ʎRZ)&bO9B GvU,GiI;<YQ5r,p%x+45ɊxjޢU=FqŌ7mb`Q/WC)0N, Y<$ՉTD4wr E`I|c aoȐ`t)s #Xw#0=/`I ;˜'ZmE]VG[H?֞js_a՗ߺޫ&OWW~>/ZUofkj3FYD (;) 2^' ~1̳l(]ݸk=c:Of"[ `R HƲ1+`ZS|<6&8ƣVN]atƍH,Y!`0e.&$Ɨ`>/v`K##{NQG?{- H"՞MN ?詌;фt#VxL[ŭ[bVS[\.xAڢ0ԣxGb21QسaO0` '",oO?z.Z1 TdBX r&իVO0sLLHy >2&FH&'*AUJe1'Uzm7G{ou,`ݎA (Wb6ɱA(* ($e &-E##ĸ(KR-0c9"Y8}(5kQO TylZR`,(۹" S}Ct1/2wqL8Gb4"O5(qG'msqsfRПIv=sI$3FX{k!`W `FDXա XP^7'ث9]:“d1a"Qv`]\T@?G53Q BߜA(m]FU;S:Bk2r:gs:gοC oO3F9g 3ߡsr wv]?@lTўq;M^γ."#ٜ 9dP7Ov" (Q`#Q`((Q`gEE D( {3g_{JЁhث!'|8oXz^uOg؉Lu.n)lF<3ZW 8`I_mڞ1$ftwq5ŁOYxҝ ,"Li&BH3"Liff&4!ҌGf2"Ҍ{;=IN|NW@|7._c> P#CDQ)[)q(k;7AHnsOex #@(.g' ; Ѱ C4lѰh DF !6h، ;@4rihﺈ{zY+TދgdD3k x}9=5]] Ơe01PL^6!le{d=Xԑvu+ #rXf3DJU0zE+t>_*Kʒ, KS=g&MS&9ȱIFc#6IF$rlȱcDmȱuYӫ1u xYAl-TM!~fhV(tLƛ*Z%L;{2[l]qU?IA t *݄k;oT9Q3.LLg* Lݥ(>[`t %F-U& tESngk""NoFHN^BQoi.B7]G7Ϸc"ÉQGljALQk` /N͵ <s,<$n" b&"K2:3ѱzOh)sHV$bDpﺹ bu\r97G/ঘ3wOMIGjg?Hx/TG<6}]Uh*fUE ?m@Oٓxn()b#4xfC<+9K轪S#P=1GU3o1Lkalx Ӟ7G3-fxM1%6-Чʕ1LbpM`\aEA6}Jտ'ҩdE,v41ᡂsW҅…Rj~Z7rn&Y1ă6&R@P= w-7D3ؿ';2 I⭛`{N,2nZC0J.ѽEGPK2&Vh]M"CQ-AMT O'^K"GCէNk1gZK[ )&~kIuQ^\fdLYkQ"xXA8){p%$W aRK eC`f =Ÿp'!hWy4T0T빀SÀwp\a]VsZ0tk'-f CsU%dnRC공T)[kH\1bzGOP]ٲۗ3?{{DSdR|ڵ$-@0;u͔>BgC:u!![n5ݲr'0]яm6J":֨ kF)caLQܞ0- DHbOgkNtT )V#g\/VLtސ{C5 e(6׭!dDBhHLmcO-Qr!0"&+igdOzӹqqMńĆ dt!([AV|J3J`x ƶ=m]]UpoYnf2+35ꍨ=K3-x@ecOazs-&)=3U Hm ̸Q۾/7 or>{X'QQpGҒKu.u L rD`sHev`%&Wni 'er>wd}o@zDwsV}ʥ( YYoh4D-$O[ Ɇ5)lPQ6d*`PlC\L)PK1DqiGVp-:bԻRBbf*S򄪪ˠ 2Ƨ*2TL-hP ;]aZ@Z@:|z9]]k5Lר*L麼lň>ճy]e[PC"2m`~z!V7Nb_$\j炗3p;9ͩ%Fuzu:ed/1]eUdM~f/J7/1s)*EO3iШy}ՌؼjЧ]8-Q25ajh]F璭S@6tm*ne6 #U$B2سu ԨRn ft`E!tT5=Q P+XԚ/fd1&g5FU'<ە_^O\/Lk2聥pk 'Բu԰Rz1YRvK#nk3q[ ѐglH7F?ZlBK _vW?H <6>lu*"F=Y)>@=#(sT;" ] s3H;D\0fi\54P +\p 6@5&\ԫ0^63YϗH|'zH2&ۙ51٘xvGIF/cȯbT ſ)3Sxxپ޲HQɔ)HA`69)Ͳ~fYkl;1ne3 |SQ/"`S "O?ZT ~;vf endstream endobj 47 0 obj 6587 endobj 51 0 obj [4 /XYZ 40.5000000 793.250000 0] endobj 52 0 obj << /Type /Annot /Subtype /Link /Rect [40.5000000 757.250000 391.500000 781.250000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_IV/19_Legislaturperiode/Gesetze_Verordnungen/G-E-Mobilitaet/2-Regierungsentwurf.pdf?__blob=publicationFile&v=2) >> >> endobj 53 0 obj << /__WKANCHOR_2 9 0 R /__WKANCHOR_4 10 0 R /__WKANCHOR_6 11 0 R /__WKANCHOR_a 31 0 R /__WKANCHOR_8 12 0 R /__WKANCHOR_c 32 0 R /__WKANCHOR_e 38 0 R /__WKANCHOR_g 39 0 R /__WKANCHOR_i 40 0 R /__WKANCHOR_k 51 0 R >> endobj 56 0 obj <> endobj 57 0 obj <> endobj 58 0 obj <> endobj 59 0 obj <> endobj 60 0 obj <> endobj 61 0 obj <> endobj 62 0 obj <> endobj 63 0 obj <> endobj 64 0 obj <> endobj 55 0 obj <> endobj 54 0 obj <> endobj 65 0 obj << /Type /Catalog /Pages 2 0 R /Outlines 54 0 R /PageMode /UseOutlines /Dests 53 0 R >> endobj 50 0 obj << /Type /Page /Parent 2 0 R /Contents 66 0 R /Resources 68 0 R /Annots 69 0 R /MediaBox [0 0 595 842] >> endobj 68 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F7 7 0 R /F8 8 0 R >> /XObject << >> >> endobj 69 0 obj [ 52 0 R ] endobj 66 0 obj << /Length 67 0 R /Filter /FlateDecode >> stream x]nV+.|E[ tQ.. i4A,KIs!e3F˙8ՏG~VDO"^yUK}T%>zxwE.)(r@7?}cgŲj~__ﶬعԥ/~%U,YFsڭeqpqi ?ׄ9*n#>pꮌ,zmnE?D7|!zHeR&U#$Om7GeZzvG|s!7#ٲ˽s͑tYm4\V{q##So)u0>ns^ƛ3%-)*m{N֥__LY?s5{dI1>ٞshC(*i_yvW!zbtYsR$_[V^{p_MHnHInkľd_ ;/p&@Uv`p|Yl\*l{dO 7,^ʙ{Rdȿ2^2v[4ة2>V}#<)cY-/>P>ާcv00E1Uc.POz wsy:{;u_uN{Ld9'@!a2y!J]G&20]ng` jgoajLt1u ^"u =_5v^W5T>] ^`gf28l :O3t;SNQ`p1ѵ΢@1;yRl]eKbp]gL/he(L:i.>ҨX”뉎cIjR]׏hxO0>,)BPusx_}y}N[Ԥ}:#mTo+jSc8O'Q ED5rJt 𹙸5Q$Wd|{,!eA.]#jh˸02F5UDSuKVH)Åw#L1Jzs1ڄ BЉ&Q)+FkR;(U* Ut=t!WC5j Occ ݺF/{e\LU-|N$<#s/ueҬ(|݈3D|z 3yf栫ʧ@M vم^]EwR_E_a&MV>U 6I6Vi*v촪KQwE ^NxclA`R@2Zϗ_OՅbofj#_WƳ4ݔYLWFr'aZm$" b:0s:+T*#,_U5}eխ"juMJ7Q5]?B{rkq2ڑF5V`.L{ 0oj *)Km4w^}JN}XZժo2EL*t5ׁe<@ΖS*]+΁;T77IyҪ g33Be1O8̿AMeF X{kcgDC7U ("/KW-ԕ*D$@&L`2SMPY.Ff3pS ˄kjB{2FuuKq ?&2M^y,3xcNIMxeaFT^AgtnHw7Sܨaii!1]^TU>+h4:*1gVAiCH*>5R/C< viA5]uNhO나sU{P[ {V6׬Ltک8fj\Tr.Yצ^)! wG̨%u]t$f%.*b`BTkѪ^72~ސϜ' ʳ~U0$PhOd_Ug%0(jLӻڇTe?ǩ^<AєFcYb:Ȕe%Fx\hF)ek"?1ΆAg#jN+6 R]^)hFea)]0h<ݶf`Mo zIT~;aqa0E{XlvCl ]p\ C@AhUu`_h\&Rt֍$*~?ܘ endstream endobj 67 0 obj 2632 endobj 70 0 obj << /Type /FontDescriptor /FontName /QSCAAA+OpenSans-Regular /Flags 4 /FontBBox [-548.828125 -271.972656 1201.17187 1047.85156 ] /ItalicAngle 0 /Ascent 1068.84765 /Descent -292.968750 /CapHeight 1068.84765 /StemV 24.4140625 /FontFile2 71 0 R >> endobj 71 0 obj << /Length1 10924 /Length 74 0 R /Filter /FlateDecode >> stream xZ |[řyIm˲|e]}ٲe}GlqqrI4+$@ pdضm–[%ӓl'ҮE3͛odBah4MkZ>),ܰ|we׊e/xkV9\14;ك#}=}-m)&PQԀV"Lhg҂Q|b0$MD&(Z)+>JﮩqW ;;{T9k^ Q۟SwP!es7?1)hJ ]n[#JJw$5ctsm-87k{ڗ^V{+6tn?zz{W99ƚ5G?zz˵znXRے#=l՜Ҧr䤧= 8 [ qܴ|vl xCH,)IQjl OEj2%rQbx6-މ>C,HD.QO`dJ0H&tEYcAFYP$" Rnd$pIh=Y}l,691:--7oIǶ'WX ի.?45o..™ţF,)_;2؃y4U;a%b,?!40e9%OPk+&5ld4h*a0ʖLvv[8/gm.<] OT9 H-[z6y8VW39R7P+Uu ֖GUʢbWI^N$+uqP"RlƘ/:_^~py5[0}揯o(zx#I9r!g: <ҜpQqF)M秉%\ZH zg!AX', MF Tf042PW@$C&xbQ(oR|&R.@c$`RG Ogp OK9l^W)mÚoxTU#{:t`l?U;ba(&T AUbg/{p*Z/>^}רZZo2%P|@)ͭa$D8 :qdaX#J .z=G*0&Cq N=z'&F*/L Ub~ܿ썌F׮{a!9<~'.|܂?Corb3XX{YpZYY}2fQ.(,X1PQRbͪx#4jPP)r;Tx0/AKa,r*' ~jGrd zx(H^8Vzw E%]5j-ޱGS~psuuӍ=gmh>IKzܡ'ZJIIo |8ym]LHQz Z $FrɉvFb>'iF_16 /,gkդh)mذٹS 3xxd5ޔ i}RO>˽:5kg 2*Sj.zy*5O͒4Տ2r#bNQس\ڋb 8<ӻZnT!ڒ6tMl*/tnsG!Ċ2Pfds(&MUR6͍ ^PIqZBTooNɾq`&A?>\d;t,O>V^ rY"ȠAl2777íݝTG}&͝b{ě\km|WAr ]]-?geBG]`S _CS*'oC|N=*;A-e @&Y !@ ,wRB8x\,.^;%cpcsH%q!5"-R(M! dTBgrLyWsyrĵeΞ^ ޞ{/EV$(RLw+e2ʺ}g4AtjXc}#"v YQj2 +ia?D{tv9Nvek+Yw53JaSo|Kύ %b(f,VI3msP1l!]QCU4uS!vM+UjJ1oo=[툈 /^ +47/C$Fv҅bf~/>6$o}c}>r@Z_bbyrm,щ4 TtQxϪަֲw;=;~uO ԿԻ -/pT-i8, f)'pyD^ny ]jnĭY.Z[Ym0F^4k=-?t0ߊWj4^Tu#2yPtZ}}~Ɖ:IqRźu%j-Xk%X+Z|VR0Ǣ C%\k&mT*WP)ʪ]en!9;rW7`mi.tJ@UBOٺmz޵`$=!JIث+F R)Lgz2B}٬Pe-֊*W FOco#NybcG&7>:}&2vܝxR_qd$D@\?=Q0H`̹㣣##";2"&99T,L(djzN8Zfe)U2&Ki䁹aN:hCƮ8aˍ yaG5OJ;QLgPc=}R(;y+<2/RUY3V2n0m-UzVl.-R:;bud5jY\gͫ&? 2bUt7R0딂G s6=ijboޠ54f?([Ѽg᜼jZ qH]MDd͉VT@܄C=Ic3GXEWwF"ߎ}aBR,M JYL>#Xu2ԏMenK[ْ a*/w~dE&ؕ'ƞimjmm[y*seʬ/rcS c;"aOlkmku;9"WIa VK#_#ϧ/-mя`]D^b74H(nzX$eV%zwthK-s߯$ Cbg 4Ctb1X||@2Hy$)Lޜ2\UYbښ si{-5?PIr 5y9B\UJաtAqjY²ZVT Rdۚ7a^BƤ '櫄"ALkXQȭ5S\a>/!* (eJ!JW)CVJ,UFۖ\`5Ⱥ"gt[b.f|~߁ xDXBRj?7 SGsj+VeJ*Nd ¢LAv0 BMѶ`;`$^م|ǒ*j* ҳ4* =6Z[-76m2dҔ5M |.֑.(W9eq^nۖ.Y@bP%%g )7~+Ɍ?2-JEQqQ1з|$g[ ȰPGmB0Z:i,Ǧiؑ{_9=v]Z^nuoa/yb7qG|Lxr|j0pՠNω @OY={`!14{G=xAܺexuC^G"Euu5f)-޾:TڍZZrgaQQI+7O"=dsE6﹀Œ/7MݽpDD^#ǖa/$É9NY[y=8~W]Y3!g.w:c_PCYơ{"<-U0bSʜ-zU6+"D*:O?fARt7$~q}z KE݀{O8>Asj%Sbx}4υ{eZ ;>@) x=7Cʱ2 n" h)I҈? >%@aB-tP"(z,a7A_o)DKq ~LD("qEjN9(95ʚad7߀Xqqk {*\~0FP".E",r4r:G[OGY17f,fowbQl\?(?rWn=Z|JT؝~Š  T6}lM6 `BL,3m6`;Ypӆţ`<lS Ts.@`;ƿJE8Z@ @2>"Wah5^Zxf}h-|kl=` zZԋt \CkƬ#5WT}.? BrvMFyO7vf2 Nh{#h@B]`A56kPD-0C-ZYu`:o"hV?e endstream endobj 74 0 obj 7284 endobj 72 0 obj << /Type /Font /Subtype /CIDFontType2 /BaseFont /OpenSans-Regular /CIDSystemInfo << /Registry (Adobe) /Ordering (Identity) /Supplement 0 >> /FontDescriptor 70 0 R /CIDToGIDMap /Identity /W [0 [595 258 567 567 261 567 567 567 567 627 521 354 608 557 250 261 720 405 641 608 607 473 551 539 608 918 721 465 496 607 475 250 568 769 512 597 551 597 551 627 591 334 257 546 608 612 266 544 293 293 916 597 607 723 319 567 567 519 747 625 892 518 731 277 405 346 364 510 567 496 618 772 497 607 250 567 772 723 ] ] >> endobj 73 0 obj << /Length 903 >> stream /CIDInit /ProcSet findresource begin 12 dict begin begincmap /CIDSystemInfo << /Registry (Adobe) /Ordering (UCS) /Supplement 0 >> def /CMapName /Adobe-Identity-UCS def /CMapType 2 def 1 begincodespacerange <0000> endcodespacerange 2 beginbfrange <0000> <0000> <0000> <0001> <004D> [<0020> <0033> <0031> <002E> <0030> <0037> <0032> <0039> <0041> <006B> <0074> <0075> <0065> <006C> <003A> <0044> <0072> <0042> <006E> <0064> <0073> <0061> <0067> <0068> <006D> <0047> <007A> <0076> <0062> <0063> <0069> <005A> <0077> <0046> <00F6> <0045> <006F> <00E4> <00C4> <0056> <0066> <002C> <0054> <00FC> <0052> <004A> <0053> <0028> <0029> <0057> <0050> <0070> <0055> <002D> <0038> <0035> <0078> <004E> <0043> <004D> <004C> <0048> <0049> <201E> <201C> <002F> <00A7> <0034> <2013> <00DF> <004F> <0079> <004B> <006A> <0036> <0051> <00DC> ] endbfrange endcmap CMapName currentdict /CMap defineresource pop end end endstream endobj 7 0 obj << /Type /Font /Subtype /Type0 /BaseFont /OpenSans-Regular /Encoding /Identity-H /DescendantFonts [72 0 R] /ToUnicode 73 0 R>> endobj 75 0 obj << /Type /FontDescriptor /FontName /QXCAAA+OpenSans-Bold /Flags 4 /FontBBox [-548.828125 -271.972656 1201.17187 1047.85156 ] /ItalicAngle 0 /Ascent 1068.84765 /Descent -292.968750 /CapHeight 1068.84765 /StemV 24.4140625 /FontFile2 76 0 R >> endobj 76 0 obj << /Length1 6332 /Length 79 0 R /Filter /FlateDecode >> stream xX{P\U?>yhŻ~n:M:<͛ I @HB FaXewMF#3̚1Q1c9)NCY[N㸮yhhf{y$~s;0B( !‡i0r Zе }ށ!o!`3W9Bytw0t0ܝ{&f{=&AuZǑѼ8?+ĤM_o̍%YfSc}I"KL&sx{O9]\[Յ;/IoIgr| cob BdDP&v 5LM2;,٠t;J<¢4HX"'ݔdƽncW9uk7%4xOt'Š gI,ֻkueߠ e{;qrx_o֠N oK/ɪ;89zj4u*%~]qgdxe5F8 AY-n怔Gn52!/?p.A|[(v;Un]v@nj0h]z=@ЂAe/*9HmL,W46)gH*'=U>{GMF㳏Ǟqew_ս%^iny2d4dD{Nr --Z5W1`o?FEQ!tD*-0⍛SD=!S(mw`;,o%Roϧd`~ⷱ{ni",@-saS)I˹ Na2Ccɼɮ~b=TotioTj(,$H@+d(Hq&d 1qLeW ʑi<}ƲT"&cǧm&siin'펿$Kgp.|hI&Wk-J<׵32u3:pGǛ! d-2yNDr>bG&1+?չ{ny~&C~{??MȲ|me5Xsw˅Tx׷}*RpyiMrՖ\q܀y:oi8cͭm{G:!r8WT0xvpp}QL?Z]Q!3ddnsrrYATl) {$ ?+K'uFs CN = {O@"+>9']ؒ8lA&)qFr4ĮR+>[qa>D*͊1#:0D[7FKx#ⱬ!>^(8zhdf); Vǟ8YRyz75204|ϳw~)!jJ^׾ F# FcvY>SqN.!{AVѨg%ii`gejqFLGBMEk0??0HҐ{dP#^?8zU*݆֩\yjJXj5q\vn"Db=8!=YU:vGNsHAEikW0Q ׃2 {aḞ.gR1%JMȴ;8ȶS؂/PfwJK>[;dh?ui+'M<^&DрK~y$ݹ|oCl9yǷ[;'pαJ;+jL~.fa"fmoM;XMq~^ Eؿ yyZ>W/n W<*J>37-Lf_ursUjKH"QpDmO$"ArRzF$C$b/bT.X0Y@#,RR$25%}[=ľU]PU"j{"wUMEHoF}&`"aB73k@Apxn8o2d 5 c3\cmP덮r$r"9æFF񶌬ߥ$jK`*C`Tݸ!Z%Pnb:J5""6&EX!ñ5gVDH8keoß0_R0 -N6yαb5AL͋-a-.Q {R5Вͳ):U 9_RbvOfWmv8q:g%XmF׎za~.TYP]|x0WR +?f%ݬKy{j##W^eƶYhvC,5, hovRuDWqXohiP! V`D gzEaA>&!h+~hƟf 8P%jXAN6gn涁Nx  /}~/%f\R7-6|ET(tK0z˃ʍsOTU㇖$1J$Org0nFҍӄ!+$"yOވ5q:H20T#b>Ab Q(%53+S$؏ًoBDnUz\>n}+s;t&! {} AJjJ0@үC`܋/̧$I)Ioc1AzZƶo$Y,r[1Sq=.tx3buy`^[USe' 1J KVşdU: ab,5-Bgr sI4}_r?v~aA`W 6os0t6jEdij 5@ CVAԠAtzy:uS/nhH@L%4䉷Q;?On~n ,-9^N@ gȏXk]uǹEgU,MUMYH 2r=N1% UBpHD'钞L%˓'I^KkBF4Hwt S`A1ʂ^& /'h M\@t:r8 Q 'A 6ǹ0t_GhFd69#Vg#DjA/ߌ0UsjG)K+ð7(C8GFP`'Jh.*`(@NX~T clg];$Re{uIrNl>'xIFif7*T' w5릁5;Zaf^[%N endstream endobj 79 0 obj 4429 endobj 77 0 obj << /Type /Font /Subtype /CIDFontType2 /BaseFont /OpenSans-Bold /CIDSystemInfo << /Registry (Adobe) /Ordering (Identity) /Supplement 0 >> /FontDescriptor 75 0 R /CIDToGIDMap /Identity /W [0 [595 328 546 431 718 567 567 567 567 283 258 667 652 652 628 586 493 450 560 303 564 599 628 510 652 655 849 384 759 556 615 614 974 659 614 628 750 484 684 959 544 303 ] ] >> endobj 78 0 obj << /Length 651 >> stream /CIDInit /ProcSet findresource begin 12 dict begin begincmap /CIDSystemInfo << /Registry (Adobe) /Ordering (UCS) /Supplement 0 >> def /CMapName /Adobe-Identity-UCS def /CMapType 2 def 1 begincodespacerange <0000> endcodespacerange 2 beginbfrange <0000> <0000> <0000> <0001> <0029> [<004A> <0053> <0074> <0047> <0032> <0030> <0031> <0039> <003A> <0020> <0042> <0075> <006E> <0064> <0065> <0073> <0072> <0067> <0069> <0076> <0061> <0062> <0063> <0068> <0052> <0077> <0066> <0048> <0045> <006B> <006F> <006D> <004B> <00F6> <0070> <0055> <007A> <0041> <0057> <0046> <006C> ] endbfrange endcmap CMapName currentdict /CMap defineresource pop end end endstream endobj 8 0 obj << /Type /Font /Subtype /Type0 /BaseFont /OpenSans-Bold /Encoding /Identity-H /DescendantFonts [77 0 R] /ToUnicode 78 0 R>> endobj 80 0 obj << /Type /FontDescriptor /FontName /QCDAAA+OpenSans-Italic /Flags 4 /FontBBox [-483.398437 -267.578125 1229.00390 1062.01171 ] /ItalicAngle 0 /Ascent 1068.84765 /Descent -292.968750 /CapHeight 1068.84765 /StemV 24.4140625 /FontFile2 81 0 R >> endobj 81 0 obj << /Length1 11000 /Length 84 0 R /Filter /FlateDecode >> stream xz t[Wi;%k}ߞ6˒ɖ,o}-YݐfO7ImIHm G?1CS7`Μeh) |g $ٖNOw{FD3iwF]gu iy0މnƼ0P<5/K%%п-,n6#C&Vt!+wOik"FՍAl4w%>G\y9S­ ΦAi⳰'X1Kj0z}jXCu$˩  k\1{qzp׋9x˹n)}і|mxw;iƈs|q%|ePvYXvhL J>3?&$/>u,S'^nku9$XKxx[ u]TK ,p 4jfւո0oҭw?;k C< +R -.[)m1VK4vSGIvN#%õrov9t` 8|d)\.]_5R[B 2W Hu4S ,;rn^VPãzɜ [ qhNza2MȚyjGs). > W2ػ;ǘ*<ղD~d#^qN'fڛr,y(5%E[@WojҡH 9< >.~-*-kjL FuZ,Ymu =>V'(ds kv(6ǰFN 8n,=G^F,Z<@А6jU8 `Xdiwto^ށ'Qލ *ʟs5PM|o43ߡTkCih:ط/TS5}-ǚ0[е jhZ=l E@kVͲb7@MtȾ`_mj>i7BQFKerUMM&8:vlhXJV?RPF^>t:sEaA#P`Dwt9"!78٭j%h ds(Te {ss#шQO{OM Dzg%bk]"k;Y`ԼF^UfPv:~aQDiYyq)Y{#F}N;{ܮ6.޽&}_jve`t 2u$/I'(*-tf@f>z]Iye̴J L-2Uj[_nJ36সc3>Wr_Gl%6;}w&:|UG`6[[7Dv4au45F<~9:|̉c;jC1r0uydařVaa5_H-}>dIt12ڊ6&// 4zGqnXS߮? 5F4:,ڭ }=3m~NSYKWqƈۭFR^^izOS 3 o2t}`iqb<~_*3[il:_nިu{uk@`(ܑ2|Ab/#oU] %C([ iM~ ^#f(j4$'[c>#/j"Mx8,㰰?aUnc'yxyiD,PjʍCQTheR,}߂\̊1JI: `k尿S১RJ_LghxAɗ n 7G>*!>#a{ @wK<ԬcqXAv]"^-kh t,y1 ;q yJG2m_q\dq˄Q%^7`cnH ROגQ+7X}و#Z[A 1O:2Y쎆=-7ЍڜMx`G>[2#[9gv&s'z}ri`jpMc}OҶdi{eFC7Ic|>OqI)AL1fB.כ-f/kj`qeRhԱҦ {@ǀúumd=S=pXuDk;ڤ u^_sp͠lO,Jx][۫e9\ށ;p2JS%Tb'j["8$77tuوHJ)!2JjD/)URN)J$(ܯS$E*U4bvj|&9#OyYh עs_-nP\n>PepN}|[=< 3-8}Jǃ2\c [zLPRDQ!}rkRLj:xMqC#ñf+bnat> He @OqQ@T.4?gGSʌӤKN%jr9ffJLx]]Ree[RJqy}V;&-xϤV %[D3Q*4&6tүc"aΩTR9dkI5ۃ^쟙>~WOŌL\N?N\=6׆kKeڽV36[Z'gw,<6߂1k1f=aB& re/_ǥ%JiXk-Brj71Lt1v"CIbdvٽ{.&:62_̑Oϴ,M3v\JvO+4^g*<\~2B$K?S_H"S8 o-.#7HQ$IӁ4ϸ?/b`2y5qFlǽ-C^/;'A a6^BeT!/GϬ|(&Σ@VY.9Fmpjlt-]iՔӷ940ƻ{{Z6u+?\^ΙشȚ߄5aح,ԦσBB /WЛuRo֨**HB2z׎%@JI '] )v:j*(o\br9Ǫ*;50ߜCunXϷ'}ukCOP13fȋF뭵D`Puxlk͓J5J (XM}aJ =< ӑH8ʌUWS\I{l*n$$mfT.|XbQ*R^o{GMhRЎ88rǗ/(֭*ϯ8(GkBJy)@JPJfkܵ)58[9F{m-z66[PX\T9Kx ߊT>ƳCLir2*B"&RRIƟᵨY菧vȦ+-w]eJ^)lEG+ H[34j2׃=j!,1#5/{musdSgI&R봑ީ}=zG7B,9lсLik )>@7i*SrVGG_[ދ\~h29617_9{bhNhNyBZtءڄs2oCF;w-6ۭ"h#Hoc]"Jvv9m1ɾZ[kc!_Q0`@.h Oxܔw0d6`1WVv%O &jkllg;{[ 3oƓg/ (6Ag⌧þρ8Hv&'OW>b=u-x \kxl`$1 P X_莎6)oO(S8[kw9BU*2) X;2=BW Э8a C^<Q'[4|Off]|WGV4 pz%gB3dtqRḞnx_ݯUPLX( ՌX*ڝ׊JW=OvjTjwzRoR(k&!l(dq1LVe]ΙmX>pDda=RT O'/≩vLv'jU0֒8X_"R,WUU=&HZ*,Q(Oa\y%syz>[y-rd&f4t[%|/а*nc__ Xg<$^S 8dKWGb4q+v-^knԨD+6ah# jU 8Z]P:ldl!fcBk;љh!24:~@ "~b,?-j_0D]m:Am-l|3yI j|[-TguMXXXi1ՇAn0o0ք:3{{-AȻձ-PP(!|ЀǾ~suj~?{`n{omJ\!MMμgQ*~flf+Coo 攆{ |;xt XfO3-.t(# |QFYO ~z`@Ӭ'`4<cۈϺm#y[.~'-^"[,YX h|MV,cY=K]\3B=|){E"DtuƬh%EƷeުG>c{327;̿=4l"ڕ]k-L ܚr+?f-$faNG檁(Y{ú靏+>f{f_ʼ5>y5ʳt{22- :Ԇa5Ck:ëS23wsxG endstream endobj 84 0 obj 7285 endobj 82 0 obj << /Type /Font /Subtype /CIDFontType2 /BaseFont /OpenSans-Italic /CIDSystemInfo << /Registry (Adobe) /Ordering (Identity) /Supplement 0 >> /FontDescriptor 80 0 R /CIDToGIDMap /Identity /W [0 [595 673 567 476 249 258 572 327 573 348 865 558 573 250 250 494 249 573 310 561 476 572 710 428 572 392 250 515 546 546 546 546 457 450 310 512 556 440 412 561 343 483 698 546 500 674 282 282 546 556 269 546 546 675 595 485 846 558 246 574 474 572 663 518 546 495 546 545 556 715 ] ] >> endobj 83 0 obj << /Length 847 >> stream /CIDInit /ProcSet findresource begin 12 dict begin begincmap /CIDSystemInfo << /Registry (Adobe) /Ordering (UCS) /Supplement 0 >> def /CMapName /Adobe-Identity-UCS def /CMapType 2 def 1 begincodespacerange <0000> endcodespacerange 2 beginbfrange <0000> <0000> <0000> <0001> <0045> [<0055> <0052> <004C> <003A> <0020> <0068> <0074> <0070> <002F> <006D> <006F> <0062> <0069> <006C> <0065> <002E> <0064> <002D> <0061> <0078> <006E> <0077> <0073> <0075> <0072> <006A> <0067> <0032> <0030> <0031> <0039> <0076> <0063> <0066> <0045> <0041> <007A> <201E> <00E4> <201C> <00A7> <004E> <0034> <0053> <0047> <0028> <0029> <0033> <004B> <0049> <0037> <0035> <0048> <0042> <006B> <0057> <00F6> <002C> <00DF> <0046> <00FC> <0044> <0058> <0036> <0054> <0038> <0056> <00C4> <004F> ] endbfrange endcmap CMapName currentdict /CMap defineresource pop end end endstream endobj 6 0 obj << /Type /Font /Subtype /Type0 /BaseFont /OpenSans-Italic /Encoding /Identity-H /DescendantFonts [82 0 R] /ToUnicode 83 0 R>> endobj 2 0 obj << /Type /Pages /Kids [ 5 0 R 20 0 R 30 0 R 37 0 R 50 0 R ] /Count 5 /ProcSet [/PDF /Text /ImageB /ImageC] >> endobj xref 0 85 0000000000 65535 f 0000000009 00000 n 0000065245 00000 n 0000000215 00000 n 0000000310 00000 n 0000001478 00000 n 0000065104 00000 n 0000049878 00000 n 0000055908 00000 n 0000000347 00000 n 0000000391 00000 n 0000000443 00000 n 0000000495 00000 n 0000000547 00000 n 0000000811 00000 n 0000001075 00000 n 0000001826 00000 n 0000010686 00000 n 0000001599 00000 n 0000001785 00000 n 0000012123 00000 n 0000010707 00000 n 0000011000 00000 n 0000011290 00000 n 0000011549 00000 n 0000011826 00000 n 0000012476 00000 n 0000019857 00000 n 0000012245 00000 n 0000012421 00000 n 0000019982 00000 n 0000019878 00000 n 0000019930 00000 n 0000020310 00000 n 0000026657 00000 n 0000020104 00000 n 0000020290 00000 n 0000028334 00000 n 0000026678 00000 n 0000026730 00000 n 0000026782 00000 n 0000026834 00000 n 0000027150 00000 n 0000027482 00000 n 0000027785 00000 n 0000028078 00000 n 0000028697 00000 n 0000035360 00000 n 0000028456 00000 n 0000028642 00000 n 0000037678 00000 n 0000035381 00000 n 0000035433 00000 n 0000035815 00000 n 0000037511 00000 n 0000037283 00000 n 0000036046 00000 n 0000036166 00000 n 0000036313 00000 n 0000036456 00000 n 0000036605 00000 n 0000036744 00000 n 0000036881 00000 n 0000037022 00000 n 0000037165 00000 n 0000037574 00000 n 0000038003 00000 n 0000040711 00000 n 0000037800 00000 n 0000037976 00000 n 0000040732 00000 n 0000040998 00000 n 0000048395 00000 n 0000048923 00000 n 0000048374 00000 n 0000050020 00000 n 0000050283 00000 n 0000054824 00000 n 0000055205 00000 n 0000054803 00000 n 0000056047 00000 n 0000056312 00000 n 0000063710 00000 n 0000064205 00000 n 0000063689 00000 n trailer << /Size 85 /Info 1 0 R /Root 65 0 R >> startxref 65371 %%EOF