&ACTSAT9OUR AQUICKGUIDETOYOUR &INGERTIPS NEWENVIRONMENT REGENSBURG WWWINVEST IN BAVARIACOM Bavarian Ministry of Economic A!airs, Infrastructure, Transport and Technology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email protected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`&&94 43 R"#C-`#)-#$&B&9%-@&#ZQ@B7@?#7@?#>L.-7?\ 44 U"#,&(E%L-1.4 45 V"#0-:(7B#'14)-<4 45 W"#A&)4 46 !]"#C&B9#`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` 82 ,"#+B6%0B39 82 4"#D&7%*%&39 83 ?"#F:;%<9 84 !"#%$&'(*4+ (1&*2/'& 85 !"#R*<&()#[6< 85 ,"#R(<3%<*&(M3(<]#+&(3M*9Y#8B3*<3%9Y#+;(03%<9 86 4"#R@:2;%&()#-3)3(976%)]#8;6%&9<#I(K;%M*<&;( 88 ?"#R@:2;%&()#/*'*%&*]#T6936M9 89 A"#R@:2;%&()#/*'*%&*]#F:;%<9#*(.#[6<&()9 90 C"#a;2&.*19 92 S"#/*'*%&*(#P39<&'*29 97 !"#$%&'(4+ (1*%&'#%/'& 99 T*)*U&(39 99 V3W9:*:3%Y#/;;N9#&(#R()2&9B 100 !"#$%&'(4*+ #$$&-,*4 101 !"#IM:;%<*(<#8323:B;(3#V6M73%9 101 ,"#+;(962*<39 101 !"#$%&'(4**+ (*-)&2%(*-(0#)#'*# 103 !"#$%&'()*( +(,#-%&(./(0&1&2-34'1( Chapter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