Received: from mail3.rit.ee (213.184.59.150) by AM3PEPF0000A79A.mail.protection.outlook.com (10.167.16.105) with Microsoft SMTP Server (version=TLS1_3, cipher=TLS_AES_256_GCM_SHA384) id 15.21.382.8 via Frontend Transport; Thu, 3 Sep 2026 09:42:21 +0000 Received: from AM3PEPF0000A79A.eurprd04.prod.outlook.com (2603:10a6:20b:5d5:cafe::60) by AS4P191CA0007.outlook.office365.com (2603:10a6:20b:5d5::7) with Microsoft SMTP Server (version=TLS1_3, cipher=TLS_AES_256_GCM_SHA384) id 15.21.382.12 via Frontend Transport; Thu, 3 Sep 2026 09:42:23 +0000 Received: from epvmese.europia.local (10.0.10.14) by epvmese.europia.local (10.0.10.14) with Microsoft SMTP Server (version=TLS1_2, cipher=TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384) id 15.2.2562.43; Thu, 3 Sep 2026 11:42:18 +0200 Received: from epvmese.europia.local ([::1]) by epvmese.europia.local ([::1]) with mapi id 15.02.2562.043; Thu, 3 Sep 2026 11:42:18 +0200 Received: from AS4P191CA0007.EURP191.PROD.OUTLOOK.COM (2603:10a6:20b:5d5::7) by PAVPR02MB9572.eurprd02.prod.outlook.com (2603:10a6:102:302::16) with Microsoft SMTP Server (version=TLS1_2, cipher=TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384) id 15.21.360.13; Thu, 3 Sep 2026 09:42:23 +0000 Received: from PAVPR02MB9572.eurprd02.prod.outlook.com (2603:10a6:102:302::16) by AS8PR02MB10217.eurprd02.prod.outlook.com with HTTPS; Thu, 3 Sep 2026 09:42:32 +0000 From: "Gouta Liana" Sender: "Mamuza Severine" To: "Info - RAM" Cc: Subject: =?Windows-1252?Q?Windfall_profit_taxation_and_Europe=92s_energy_security?= Date: Thu, 3 Sep 2026 12:42:18 +0300 Message-ID: <52ecf08f78c5418ab045d5240e5fa297@fuelseurope.eu> MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_NextPart_000_0000_01DD3BAA.47EFF450" X-Mailer: Microsoft Outlook 16.0 Thread-Index: AQGxRIhvXR9PCGcwzOSltpEbkhuvaw== Authentication-Results: spf=softfail (sender IP is 213.184.59.150) smtp.mailfrom=fuelseurope.eu; dkim=pass (signature was verified) header.d=fuelseurope.eu;dmarc=pass action=none header.from=fuelseurope.eu;compauth=pass reason=100 X-CSE-ConnectionGUID: Y64pPWcdQ3SyW7vPYuHVsw== X-CSE-MsgGUID: PFmBnTE0QZuglqQXSqr3AQ== X-ThreatScanner-Verdict: Negative X-IPAS-Result: =?us-ascii?q?A0E7BACrQJlqdzLKvcNahBaBBBsBbhGBAwRUHYgKjiSSG?= =?us-ascii?q?owYgSsWIgEEEQEBAQEBAQsBLgEVDQQBAQMBA4R+Ao14IAcBOBMBAgECAQMCA?= =?us-ascii?q?wEBAQEBAQEBAQEBCwEBAQQBAQECAQECBAMBAQEBAhABQ0mGTwEMjBo7cVEQA?= =?us-ascii?q?gIDAwM3AQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEHAggoC?= =?us-ascii?q?AwLHEMQEwEBLwIGARABAUABBjgUEgEEDgUIgnuCHQxLFAbAQXiBNIEBggwBA?= =?us-ascii?q?QYEAwIDfN0VAwaBNRiFBYNZASqBGhsBhFCDSQF6gk8mgmwsSoM0IwIBAgOBI?= =?us-ascii?q?AUBEgFNAQmGD4INGXoSG0WBEh1TgQMQGBmBG44kLIEYIgMmMywBDxE1ExcLB?= =?us-ascii?q?wWBZgMqLy1uMh2BIz4XCC1YGwYFgR2BKINBIxk2eoEJXoErKWABEheBCYIIA?= =?us-ascii?q?oJUggUCAUlDDgdHUwknGAsHZj03FRkGAYE1jXphH4IRUwwPEyMKKSEGGzYHW?= =?us-ascii?q?B0JEhEHExkGCwuNP4U+AQsTMRGPFI5glRcHhCEFhG6HL440g3yDEi4XgUqCO?= =?us-ascii?q?k2MR5lVliVwgXMjiwSCY5VkEhKFBgIEAgQFAhg2gUmBD3AzGiaDNFADFwIPk?= =?us-ascii?q?iSBAcsYeQI7AQEHAgcOAwuBaJA0Lj1hAQE?= X-Talos-CUID: =?us-ascii?q?9a23=3AWVmG8WmsAhUjvIbfnbD0d3FwxpfXOUyDkG/oHES?= =?us-ascii?q?0MD1SWYLKV2eh5YNaiNU7zg=3D=3D?= X-Talos-MUID: 9a23:4npvZgUR9xMuE9zq/AfCgRtkCOow2pazB0QUqKU9otPfHBUlbg== X-IronPort-Anti-Spam-Filtered: true X-IronPort-AV: E=Sophos;i="6.25,259,1779138000"; d="scan'208,217";a="47920356" X-Amp-Result: SKIPPED(no attachment in message) X-Amp-File-Uploaded: False X-MS-Has-Attach: X-MS-TNEF-Correlator: x-ms-exchange-messagesentrepresentingtype: 2 x-originating-ip: [10.0.10.134] X-MS-Exchange-Organization-ExpirationStartTime: 03 Sep 2026 09:42:21.8158 (UTC) X-MS-Exchange-Organization-ExpirationStartTimeReason: OriginalSubmit X-MS-Exchange-Organization-ExpirationInterval: 1:00:00:00.0000000 X-MS-Exchange-Organization-ExpirationIntervalReason: OriginalSubmit X-MS-Exchange-Organization-Network-Message-Id: f4281384-72db-4692-b88e-08df099fa71e X-EOPAttributedMessage: 0 X-EOPTenantAttributedMessage: 8fe098d2-428d-4bd4-9803-7195fe96f0e2:0 X-MS-Exchange-Organization-MessageDirectionality: Incoming X-MS-PublicTrafficType: Email X-MS-TrafficTypeDiagnostic: AM3PEPF0000A79A:EE_|PAVPR02MB9572:EE_|AS8PR02MB10217:EE_ X-MS-Exchange-Organization-AuthSource: AM3PEPF0000A79A.eurprd04.prod.outlook.com X-MS-Exchange-Organization-AuthAs: Anonymous X-MS-Office365-Filtering-Correlation-Id: f4281384-72db-4692-b88e-08df099fa71e X-MS-Exchange-AtpMessageProperties: SA|SL X-DisclaimerOO: 1 X-MS-Exchange-Organization-SCL: -1 X-Microsoft-Antispam: BCL:0;ARA:13230040|704160511799003|1032899013|82310400026|5063199012|5073199012|4123199012|7149299003|3109299003|69100299015|7049299003|3023799007|19002099009|11063799006|6133799003|10067099003|55112099003|16102099003|5063699009|56012099006|2066899003|8096899003|18003699003|13003099007; X-Forefront-Antispam-Report: CIP:213.184.59.150;CTRY:EE;LANG:en;SCL:-1;SRV:;IPV:NLI;SFV:NSPM;H:mail3.rit.ee;PTR:mail3.rit.ee;CAT:NONE;SFS:(13230040)(704160511799003)(1032899013)(82310400026)(5063199012)(5073199012)(4123199012)(7149299003)(3109299003)(69100299015)(7049299003)(3023799007)(19002099009)(11063799006)(6133799003)(10067099003)(55112099003)(16102099003)(5063699009)(56012099006)(2066899003)(8096899003)(18003699003)(13003099007);DIR:INB; X-MS-Exchange-CrossTenant-OriginalArrivalTime: 03 Sep 2026 09:42:21.6440 (UTC) X-MS-Exchange-CrossTenant-Network-Message-Id: f4281384-72db-4692-b88e-08df099fa71e X-MS-Exchange-CrossTenant-Id: 8fe098d2-428d-4bd4-9803-7195fe96f0e2 X-MS-Exchange-CrossTenant-AuthSource: AM3PEPF0000A79A.eurprd04.prod.outlook.com X-MS-Exchange-CrossTenant-AuthAs: Anonymous X-MS-Exchange-CrossTenant-FromEntityHeader: Internet X-MS-Exchange-Transport-CrossTenantHeadersStamped: PAVPR02MB9572 X-MS-Exchange-Transport-EndToEndLatency: 00:00:11.2395910 X-MS-Exchange-Processed-By-BccFoldering: 15.21.0382.004 X-MS-Exchange-ExternalInOutlookResult: NotEnabled X-Microsoft-Antispam-Mailbox-Delivery: ucf:0;jmr:0;auth:0;dest:I;ENG:(910005)(944506478)(944626604)(4710232)(4717077)(4999285)(920097)(930201)(20251009189)(140003); X-Microsoft-Antispam-Message-Info: =?us-ascii?Q?rtxLzwNfMIrcWyaSE5Mio/ISSMoHYlbbNljDo8AHoQW/kyx4fZF0t1OyVbli?= =?us-ascii?Q?oOdRbkxxOxI3KsSClzu8fzEnvcq48uFQ5gxgtaZwXCvXOR6fmRgZEnIj4WfO?= =?us-ascii?Q?E/qxGVXk1JuCoOZ41GwesihiCvz/rybMs8mE6N6BvozRiDt48YraooVSyqv8?= =?us-ascii?Q?G0hba74vYGNQrHyYDUZEQZHAdLiHYWVhCUeR4YAtWExpZRn7NN7MVGHIV6VV?= =?us-ascii?Q?h141HVmRxgR88OKdzGtC5BqYQxsGW88PxkKu+653+dn1yyNg1gTognG8cnJT?= =?us-ascii?Q?NO3Bq95RSMeRVDGxUVQATIH1eDgvK9UcNlJq1IhbJkmaWpR1s1twD0FauPz8?= =?us-ascii?Q?6D8ITtPPSOcT0R0fl6j5LsDeqbAw1t4xNHovDchIZjcmeMobhncSe5BJFi8f?= =?us-ascii?Q?XmyTXeRdxVeHgEkiDeC8CBzK9x63avGTfZC7SVn80JaRECvxd8ejXnv8g/13?= =?us-ascii?Q?anTLyZle8tWaanTiytO4YnFKhGb+wDCMbe619EVEjKKJEqdKXKXlfeBNiszi?= =?us-ascii?Q?ihbbK+fC+o2p6YVhchHbhKIBSEaGBDSzWLr5l0cBfxPP5ledG0XIBK6Mdps5?= =?us-ascii?Q?bAXHK3zGSE/SFmWKsyZ9j7taHG9s6q7n89rDWApJJaVse885lRJx6/WGwlGl?= =?us-ascii?Q?hexGbc1iHtGeYfcu8u5OJbt8Svg+lWkUufFp1BTFJykGEs/Q0K7UMU+ymfo1?= =?us-ascii?Q?qVmo+XozHW5TptNOx+Cr1d3DRo9ESouzln2YJw0y6JbWwf3RCeF ZI5Rz/1Qa?= =?us-ascii?Q?lmA+BSyY9IMJOtbRDtLstxd00DSEECe7ChkZvuzAkWcwW86a8Aoa1FoNHNSv?= =?us-ascii?Q?owIn9q0b+YjnPlLg/goaaj08BUlPCBdIjRCJmCCgLaUYPI6Fv6MIEcbr09Tl?= =?us-ascii?Q?MK0xTxwTIHjNgBZR9h03JNIz+GF9EC+kDYvPZ+Xl0QleyIQ4OUuKsaamASH6?= =?us-ascii?Q?gEA0HXsbYQmXvoEJYdCUnwHSImcnkW2b4NZNU8T43Y/S5Q04lH6vFNeA9wNg?= =?us-ascii?Q?+vA/kygzeWFfmRoVSV+Uv0gCOb7vowLBXLsz1rwL8PLo5lNrLZNqooJ5hy+W?= =?us-ascii?Q?itI2dXO+wwjNUt36YGW/69OkTAqVjZ/uCuJZFk9a3CD6t+5UbP8qi2pktGL8?= =?us-ascii?Q?/zPVQKr3MbqzZ5IpX3XriWxZaknO74Ky3S2PBfRHZLHh+NCH5706gJT6dxKE?= =?us-ascii?Q?cDW7Gy+dQZIGDKe8p8ZrFN1Otxrx/BGb+esbbwoCleQI8NNGa19MNuWBc4WT?= =?us-ascii?Q?0SINg1cyWIgLEnw6BvfT1hSJ2Wrnod/qStACCA4y1o1leOqXOgppoPeSpcH1?= =?us-ascii?Q?RAkdXNKgTRzK5luUwS2WTuAYLmuHe+j+nHOhfQ5cV7wuJpWxpmdvSTuEZtm8?= =?us-ascii?Q?yDFkfv10DUQOTBCETUrA8I3rkP7+qkivW617UwrJsUlE8PPaBwLdYW5WdFnW?= =?us-ascii?Q?STnZmAmQaZfexiESKzZ9wpHo5Bk+WN2TxAOBtea8Zq63EuAq82TukbtIDxAF?= =?us-ascii?Q?PgWQvQssyio4ldaQdq7HOwXzjsoaJp8b7D0Oa l81C+rtIlUfSaP4Hvf/Hu57?= =?us-ascii?Q?AxVxmHPbt9TkHRlR/+dRZaRoCak/KfrakuF0rIET6hx4OTcYFfyLotw3ZV9S?= =?us-ascii?Q?RRYzDgHGt7GuG2/NADAZ8kzkraErta2PvZKEiRv/XbDnhWWw5r/a7pwCWbnE?= =?us-ascii?Q?U5tnBJwXulY2fF60qjmmmg9C4CsTb0+2roajv7XF1VK8hZXRdbRmIAF9u6yD?= =?us-ascii?Q?XrLiu6WHTBtFSFzqSL9fab4E2Ma8i72hN8prIbSBSQRaPY/2gMZ6EbJPIsmb?= =?us-ascii?Q?qMnUiwrcUm9FRl6S0LkVcHlPtdpuL/NJmbd82btLdFkJ7pwZ1ZYRvl1Del1b?= =?us-ascii?Q?YeODGR3be2amtBND33DwhSRbO0CZvlwjwjvubKK4Tm8BRCRlhpZIRqinwNj8?= =?us-ascii?Q?NoNpgrjb0G9dGEyWZ/c0g9R0wC7TleMUbEVpNEhAo5I15mE9FXIHWsMFAIqr?= =?us-ascii?Q?7Kltwr/5Jd9bYxL0J3Rfm8WJx8GNlSJw1u86zUiWemgTX3xwph4m6A06+BcI?= =?us-ascii?Q?IX3RXwA5ayvDSwM+F8SEewe/k4S4La7zDza5jHnXmL28WQx2diIwb9RncJ/s?= =?us-ascii?Q?OmDzNBsgFT8+L06/uLkbo2mevTUUWW3xxYVTo8HilpwQqBH1ZrZMgSJc2iXS?= =?us-ascii?Q?tTApCIf6zgwro1wn4DirG5NfV37Eqh+3ElsjMg4linYxdsQIcujcbEj04sMe?= =?us-ascii?Q?Ty3AvV1eR+84iX3l1RvwcXxQoGIT0juDUMxV296wxlQ2FaNLTiSaWdpi4hWA?= =?us-ascii?Q?5NfIKWmv2SaEODJVXzfsFN9 /ho6B0vRp/T/i/PBc3n//LpgdZzdjyE6fMVwW?= =?us-ascii?Q?JwLjl8b6aakC9n5W4DknhmX5naVxwOooBuVHAV1ZaByP2XNwcwThxcTg2Rvr?= =?us-ascii?Q?X3FYb6y7vCNIxx0GDbAw3N/H6QOuhxBS9TVlhHEWRfPIGxXnDcj0Ko9fiXIw?= =?us-ascii?Q?cP6/SzcAjEasYrEqVkr45cbI+/9kdHSJDT8bpHBDb8J2caOdD1u+j7nIK0lq?= =?us-ascii?Q?JuPyp6J8z5zF/Zr7WRpVCsRgBEJZ6osgP5kFMBl2ERJ9PaIlrBLcfUxLa9EA?= =?us-ascii?Q?YO+BMu6alYaaPY8K0pibKHVKc7Avj6nsyuXQWIi9WrGed/FBHjl/Bjy6Fb2p?= =?us-ascii?Q?k2S3WA=3D=3D?= Content-Language: en-us x-ms-exchange-organization-originalclientipaddress: 213.184.59.150 x-ms-exchange-organization-originalserveripaddress: 10.167.16.105 received-spf: None (mail3.rit.ee: no sender authenticity information available from domain of postmaster@smtp.fuelmanufacturers.eu) identity=helo; client-ip=195.189.202.50; receiver=mail3.rit.ee; envelope-from="severine.mamuza@fuelseurope.eu"; x-sender="postmaster@smtp.fuelmanufacturers.eu"; x-conformance=spf_only dkim-signature: v=1; a=rsa-sha256; c=relaxed/relaxed; s=s1024; d=fuelseurope.eu; h=from:to:cc:subject:sender:date:message-id:content-type:mime-version; bh=qEKk1V9O2BPtJajCrnJFI0oo7vKtbxccOVMQFX8nqPs=; b=AcYqscXrE1jZowPK4NZfBngrKLK78RogK4qkSdQrcjSVpWI2t0SUoVl9FGfn34 1hBVmY4ZZVxOpf4uQAWCz39044ihfSlDYKi17EUHojIe9MSddBAb7xqs1L+ANm JtDySyBafjQf68/G5mZ239tUQTH4q6x+S5KNvtphhzyiGck= acceptlanguage: en-BE, en-US X-OlkEid: 000000001988855259D6ED42901E245C1653462B070034AD76187591974DBF6C4F76951C873A0100020000000000710702BE1E910F45A76421A785AB30BA000000001AEF00009FDF8E4344575145B22C7742BA9A0E48 This is a multipart message in MIME format. ------=_NextPart_000_0000_01DD3BAA.47EFF450 Content-Type: text/plain; charset="Windows-1252" Content-Transfer-Encoding: 8bit Tähelepanu! Tegemist on välisvõrgust saabunud kirjaga. Tundmatu saatja korral palume linke ja faile mitte avada. Dear Minister, FuelsEurope has taken note of the letter of 21 August, co-signed by six Member States, calling for discussion on a possible EU-wide framework for the taxation of so-called windfall profits, in response to the current supply constraints affecting oil and oil products and the resulting surge in energy prices. We fully recognise the significant burden high energy costs place on European households and businesses, as well as the responsibility of governments to consider effective and proportionate responses. It is equally important that any policy response does not undermine investments and energy security. In this respect, renewed extraordinary taxation of Europe’s refining and fuels manufacturing industry would risk producing consequences contrary to the objectives pursued. Refining is structurally a cyclical business. Periods of stronger margins, driven by global supply conditions and product-specific shortages, are not indicative of sustained profitability. Assessing the sector's performance solely based on short-term market conditions, while disregarding periods characterised by weak or negative returns, would result in an unbalanced policy approach that risks undermining the resilience and competitiveness of European refining operations. Moreover, recurring recourse to windfall taxation would send a deeply concerning message to both domestic and foreign investors, at a time when the sector must mobilise substantial long-term investment to upgrade, transform and decarbonise its operations in support of the European Green Deal, the Clean Industrial Deal and the Union's long-term energy transition objectives. Such measures risk: * Discouraging investments in the efficiency, resilience and environmental performance of existing refining assets, as well as investments in the transition towards renewable and synthetic fuel production; * Accelerating the closure of strategically important European industrial facilities; * Increasing dependence on imported fuels and refined products, thereby exposing the EU greater external supply and price shocks; * Weaken the security and affordability of energy supply for households, industry, defence and other critical sectors of the EU economy. At a time when strengthening Europe's competitiveness, industrial base and strategic autonomy is high on the political agenda, policy predictability and investment certainty are more important than ever. Against this background, FuelsEurope urges Member States to refrain from introducing new extraordinary taxation measures at either EU or national level and instead to preserve a stable, predictable and proportionate regulatory and fiscal framework. Thank you for your attention. Yours sincerely, Liana Gouta Director General Av. des Nerviens 85, 1040 Brussels - Belgium T: +32 2 566 91 69 M: +32 496 194 918 The European Fuel Manufacturers Association (FuelsEurope) is committed to protecting your privacy. You can find information on the way we process your personal data in our Privacy Notice. If you do not wish to receive communications from us or if you want to review the personal details we hold about you, please contact us at privacy@fuelmanufacturers.eu For Members/Partners the Privacy Notice is available here . Confidentiality: This message and any attachment are confidential. It is intended solely for the use of the individual or entity to whom it is addressed and others authorised to receive it. If you are not the intended recipient, please telephone or email the sender and delete this message and any attachment from your system. Please note that any dissemination, distribution, copying or use of or reliance upon the information contained in and transmitted with this e-mail by or to anyone other than the recipient designated above by the sender is unauthorised and strictly prohibited. ------=_NextPart_000_0000_01DD3BAA.47EFF450 Content-Type: text/html; charset="Windows-1252" Content-Transfer-Encoding: quoted-printable

T=E4helepanu! Tegemist on v=E4lisv=F5rgust saabunud kirjaga.
Tundmatu saatja korral palume linke ja faile mitte = avada.

Dear Minister,

FuelsEurope has taken note of the letter of 21 August, = co-signed by six Member States, calling for discussion on a possible = EU-wide framework for the taxation of so-called windfall profits, in response to the current supply constraints affecting oil and oil = products and the resulting surge in energy prices.

We fully recognise the significant burden high energy = costs place on European households and businesses, as well as the = responsibility of governments to consider effective and proportionate responses.

It is equally important that any policy response does not = undermine investments and energy security. In this respect, renewed = extraordinary taxation of Europe=92s refining and fuels manufacturing industry would risk producing consequences contrary to the objectives = pursued.

Refining is structurally a cyclical business. Periods of = stronger margins, driven by global supply conditions and = product-specific shortages, are not indicative of sustained = profitability. Assessing the sector's performance solely based on short-term market conditions, = while disregarding periods characterised by weak or negative returns, = would result in an unbalanced policy approach that risks undermining the = resilience and competitiveness of European refining operations.

Moreover, recurring recourse to windfall taxation would = send a deeply concerning message to both domestic and foreign investors, = at a time when the sector must mobilise substantial long-term investment to upgrade, transform and decarbonise its operations in = support of the European Green Deal, the Clean Industrial Deal and the = Union's long-term energy transition objectives.

Such measures risk:

  • Discouraging investments in the efficiency, = resilience and environmental performance of existing refining assets, as = well as investments in the transition towards renewable and synthetic = fuel production;
  • Accelerating the closure of strategically important = European industrial facilities;
  • Increasing dependence on imported fuels and refined = products, thereby exposing the EU greater external supply and price = shocks;
  • Weaken the security and affordability of energy = supply for households, industry, defence and other critical = sectors of the EU economy.

At a time when strengthening Europe's competitiveness, = industrial base and strategic autonomy is high on the political agenda, = policy predictability and investment certainty are more important than ever.

Against this background, FuelsEurope urges Member States = to refrain from introducing new extraordinary taxation measures at = either EU or national level and instead to preserve a stable, = predictable and proportionate regulatory and fiscal framework.

Thank you for your attention.

Yours sincerely,   <= /o:p>

 

Liana = Gouta=

Director = General

3D"fuelseurope"

Av. des Nerviens = 85,
1040 Brussels - Belgium=

T: +32 2 566 91 = 69

M: +32 496 194 = 918

= =

 

 


The European Fuel Manufacturers Association (FuelsEurope) is committed to protecting = your privacy. You can find information on the way we process your = personal data in our Privacy Notice. If you do not wish to receive communications from us or if you want to = review the personal details we hold about you, please contact us at privacy@fuelmanufacturers.eu

For Members/Partners the Privacy Notice is = available here .

Confidentiality: This = message and any attachment are confidential. It is intended solely for the use = of the individual or entity to whom it is addressed and others = authorised to receive it. If you are not the intended recipient, please = telephone or email the sender and delete this message and any attachment from your system. Please note that any = dissemination, distribution, copying or use of or reliance upon the = information contained in and transmitted with this e-mail by or to = anyone other than the recipient designated above by the sender is unauthorised and strictly prohibited.

 

------=_NextPart_000_0000_01DD3BAA.47EFF450--