Außergewöhnliche Belastungen ABC (HI6094)
Transcription
Außergewöhnliche Belastungen ABC (HI6094)
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J& & ' #& 8& &2:( 8&J&$,'#,#'&$,,& !,'$(#'&/C E &3!'&3>'&!&&$2:'&' )&,&K&/:">'&+'+&##& 0 J+!&'')&$,")'&F&$&!'&&' '&6''$'&&&6!"+'/C<E 1')&,#'&"#&:$(!?'+&+!&CE,&>'&!&&,"+0 +&##*+"J+!&'#,'/C@E O2&CBE!# #&(!*J#"+'&"#&&/CE1 & #" & #" *' 4!0 &M,'&,'&$/CDE 4(!'&''2'&'-..*)#0 "+&2 '&#''#'-..##&/.',.*)$/CDDE ;0 "'&'&& 1&&&/3'&3/ 4/;%( ( / "( <7=0790>7?@& A(?90790>7?@ /- 3456789: (@ABA@ 18"+,'(!!'5$67!''6#&!&+&'G B/CDE;&''#&!&+(&'(!,?"&,:0 ', & &#&, 4!'&& '! ?& & =!$+&&$ & ,'&$1'&( '/CAE ! !(@ABA@@ /3?'+&+!&3/ C@ABA@B " 4#&' (! ? '&' 4! &/ & &9#I G /CDE1'+'&&9##&'#'&&=!''##'0 *&#/CAE&'##'&*&?>'+''&! 2' !&=!)' "%#%#/ !@ABA@ /32'''3/ (@ABAB ?!&" G/CDE 1&#*& & ?!&&7 /CAE F&&+!&'+'' *&'&# !& & F& #&& 2&' /C.E 1'& '&0 '&&'&&#&&#+%#&'#F&'&(0 #'F&$'&&/+!&"&'&&$&;'&&&#&$+ '+' #&! ?!& * ' ? 2D ',,&C EI&/'3J!,&&+!&3/ @ABABD 1'&&'&&&$&;'&&&#&$+&,'&$/CDE E@ABABA "&&'!&&G'L!+2&'&#/CDE 1'& ' ' # &$ & &' # L! "# ' '!' 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"2M=!2"(1($&'&'0 2'& '#,#'/ P# =!M2 &!! ' '& ' "(1( '& & ="/!2#&'&'#M4#&+!&&&'2'&'&& !/CDE=""!' 1(=!M2&+'0 2'&&!4#&+!&M2#&'&'##('=,*+"0 /*#,'&'2'&+'5!2'+!L$+&=!&M20 &+,&#+&=&!='&(=&/CAE ".!*C.E&+'2'&/ EI(E/( @AB.D 1 , 2#&'&'# 4#&+!& ! !'&'# & ' ' + '0 2'& & & '&$ & '&+ '#I &' #& " ?!& *&'&#CDE/CAE [email protected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( [email protected] /32'#9'&&'3/ [email protected] /3?+!&3/ [email protected] &='&"(!,*#'&'&&?GCDEI&'&) '"A =!$'*#'&'&,(!!*#!/ .* @AB.A. * &&&+'&'2'&,#"+&& '' &F&'&'&&!'#&&#&!'O * &&/CDE 4/;%( ( / "( <7=0790>7?@& A(?90790>7?@ /?> 3456789: 7'&;'&$+#,'#(&'* &&&&(!#'&=' &F&'"* &&&,'CAE&!,/ 2/&!&=#+''' !&'#'&'* '&(!'=$&$/C.E [email protected] *&',0F&",&&(!1,&2'&&(!#"+&&$0 '#,&, & & (' *&' " , & *'/ 1 *&',& &'''#,&,&& $H',' '##&H'2'0 &*&',+!/4*&','& "18'&;#'0 '$;'&$+/1#,&''&&!&& ',$0 =&&+,/ 2/'&'(&'!'/CDE [email protected]< &?!&"*#&:"&&+'2'&/ *"*#:''#& L!+5! *'&'2'&'#"+&&$&/CDE [email protected] /32'''3/ D(@AB.A@ " G '& ;'&$+G I ' ' ;&' ,+& FA* ! $, ! $ 2 !/CDE 2 $, #& >!0 +$2&!;'&$+)&& +?'+0 &+!'I&/ '/?'+&+!&3>'&3/ " :' & ' & & ( 7& 7+,0 3')3323!33&620J'&#'6'&&F'#&,D</+#"+0 &&$CAEI&"(#':',* ('&! 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