H+B Zuförderer / Steigförderer E nakup rabljenega (99.382)

Stanje: zelo dobro (rabljeno), Funkcionalnost: popolnoma funkcionalen, Razpustitev tovarne za proizvodnjo mask. Namestitev 2021, izven obratovanja od marca 2022. Stroji so že demontirani in pripravljeni za odpremo. Gsdpjxqgdnsfx Aa Usiu

Stanje: rabljeno, Funkcionalnost: popolnoma funkcionalen, Leto izdelave: 1997, obratovalne ure: 11.739 h, nosilnost: 4.000 kg, dvižna višina: 4.500 mm, vrsta goriva: dizel, tip droga: simpleks, gradbena višina: 3.150 mm, dolžina vilic: 1.200 mm, vrsta pogona: Diesel, Stranski viličar Tip droga: standardno Stanje: pripravljen za uporabo in popolnoma delujoč Tehnično stanje: normalno Gisdpoy Hyl Hjfx Aa Uou

Stanje: rabljeno, Funkcionalnost: popolnoma funkcionalen, Leto izdelave: 2004, obratovalne ure: 6.597 h, nosilnost: 5.000 kg, dvižna višina: 4.450 mm, prosto dvigovanje: 840 mm, vrsta goriva: dizel, tip droga: simpleks, gradbena višina: 3.250 mm, širina nosilnega okvirja vilic: 1.260 mm, dolžina vilic: 1.360 mm, lastna masa: 8.700 kg, skupna dolžina: 4.600 mm, vrsta pogona: Diesel, gradbena širina: 2.200 mm, Sideload forklift Load center: 700 Fork width: 160 mm Fork thickness: 65 mm Mast type: Standard Condition: Ready for use and fully functional Technical condition: Very good Front tires type: Pneumatic Front tire size: 27x10-12 Gjdpjwttrgsfx Aa Uoiu Rear tires type: Pneumatic Rear tire size: 27x10-12 Description: In addition to this Battioni Pagani model, we have around 200 heavy-duty forklifts, compact forklifts, standard forklifts, and sideloaders in stock at our Hamburg and Gdansk locations. Visit our homepage - sago-online. Leasing and financing at attractive terms are always possible. We are also happy to purchase your used equipment outright, even if you do not buy a vehicle from us. Our owner, Mr. Peter Sawitzki, would be pleased to provide you with detailed advice on this HT5KU. P.S.: Our master forklift workshop specializes in repairs, servicing, overhauls, and custom builds for forklifts from 8 tons upwards. We are also happy to display your vehicle for commission-based sale. 1x NIVO fork; telescopic forks 1360 / 2360 mm Heater, full cabin, Platform height: 820 mm

Stanje: dober (rabljeno), Leto izdelave: 2014, 2x Stroj za pakiranje kartonov, oblikovalec kartonov, B&E Equipment / I-Pak – rabljeno - : Gisdpfx Aajzbyn Ne Uju Cena na napravo z lokacije: le 9.950,- € (neto), ob lastni demontaži! Proizvajalec: B&E Equipment / I-Pak Tip: BA18H Leto izdelave: 2014 Serijski številki: 14/0558 in 14/0557 Vsaka naprava vsebuje 1x Nordson ProBlue 4 talilno enoto za lepilo, 4 litre vročega lepilnega lepila Lastna teža: ca. 1.500 kg 400V, 8kW, 15A, 3 faze Stanje: dobro Na voljo: od približno Q4/2026 Lokacija: Hamburg Video stroja je na voljo!

Stanje: novo, Naprodaj nova, neuporabljena industrijska črpalka KSB Etachrom B – kompletna, v originalni embalaži, z dokumentacijo proizvajalca. Črpalka je namenjena industrijski in procesni uporabi – visoka kakovost izdelave, nemška proizvodnja. Tehnični podatki (z identifikacijske ploščice): Proizvajalec: KSB Serija / tip: Etachrom B Zmogljivost (Q): 18,0 m³/h Dvižna višina (H): 45,0 m Premer rotorja: Ø 181 mm Hitrost vrtenja: 2904 obr./min Delovni tlak: PN10 Viskoznost medija: 1,0 mm²/s Leto izdelave: 2023 Izdelava: Made in Germany Oznake: CE, EAC, UKCA Stanje Giodpoyhhqxsfx Aa Usu Novo – skladiščeno Nikoli zagnana Originalna škatla Navodila za uporabo / montažo priložena Stanje natanko kot na slikah Uporaba industrijske inštalacije procesni sistemi hlajenje, tehnološka voda tehnične in proizvodne inštalacije

Stanje: pripravljen za uporabo (rabljen), Funkcionalnost: popolnoma funkcionalen, številka stroja/vozila: 14845, Leto izdelave: 2008, nosilnost: 5.000 kg, dvižna višina: 6.500 mm, težišče tovora: 600 mm, vrsta goriva: dizel, moč: 60 kW (81,58 KM), Brez minimalne cene – zagotovljena prodaja najvišji ponudbi! TEHNIČNI PODATKI Nosilnost: 5.000 kg Višina dviga: 6.500 mm Težišče tovora: 600 mm PODROBNOSTI STROJA Gijdpsy N Rh Defx Aa Ueu Vrsta goriva: Diesel ISO razred: ISO razred 3 = 2.500 - 4.999 kg Moč: 60 kW OPREMA Ogrevanje Popolnoma zaprta kabina

Stanje: rabljeno, Funkcionalnost: popolnoma funkcionalen, Leto izdelave: 2009, obratovalne ure: 5.600 h, nosilnost: 4.000 kg, dvižna višina: 5.500 mm, vrsta goriva: električni, tip droga: simpleks, gradbena višina: 3.500 mm, dolžina vilic: 1.400 mm, vrsta pogona: Elektro, Električni bočni viličar Težišče tovora: 600 Tip droga: standardni Tehnično stanje: dobro Nastavljive vilice, Hidravlično izvlečne vilice Gsdpfx Aaeu Ac Afs Usiu 3. ventil, 4. ventil,

Stanje: rabljeno, Funkcionalnost: popolnoma funkcionalen, Leto izdelave: 2011, nosilnost: 4.000 kg, dvižna višina: 4.500 mm, vrsta goriva: električni, tip droga: simpleks, gradbena višina: 3.080 mm, dolžina vilic: 1.400 mm, vrsta pogona: Elektro, Electric side loader Load center: 600 Mast type: Standard Technical condition: Good Battery year: 2021 Description: Battery year 2017, hydraulic telescopic forks 1400/2450 mm, fork positioner, hydraulic telescopic forks, 3rd valve, 4th valve. Gjdpfx Aeu Acz Ioa Ueiu

Stanje: rabljeno, Funkcionalnost: popolnoma funkcionalen, Leto izdelave: 2015, obratovalne ure: 8.596 h, nosilnost: 8.000 kg, dvižna višina: 3.300 mm, vrsta goriva: dizel, tip droga: dupleks, gradbena višina: 2.965 mm, vrsta pogona: Diesel, Sideloaders ISO Class: ISO Class 4 = 5,000 - 10,000 kg Mast type: Duplex Condition: Ready for operation and fully functional Technical condition: good Godpfx Asv Ntwiea Ujiu

Stanje: rabljeno, Sample Gas Cooler - Sample gas cooler with protective lining - Connection: 240 Volt - Dimensions: 335/560/H390 mm - Weight: 32 kg Gisdpfxednca Hj Aa Ueu

Stanje: rabljeno, Built-in measuring device, built-in measuring instruments, movement, moving-coil instruments, moving-coil mechanism, panel mounting -Type No.: 4205 1021/1 -Display range: 0 V - 40 V Gisdpfxodpar Ie Aa Usu -Panel cutout: LxWxD approx. 140x140x90 mm -Dimensions: 144/144/H90 mm -Weight: 1.2 kg

Stanje: pripravljen za uporabo (rabljen), Siemens 6FX1120-6BA01 pomnilniški modul 570 206 9101 E-verzija: H/00 Serijska številka: 121, rabljen, dobro ohranjen, 100% delujoč, dobava po fotografijah. Gjdpfxox Euumo Aa Ujiu

Stanje: pripravljen za uporabo (rabljen), Siemens 6FX1144-2BA00 Sinumerik connection unit E, version B, serial number 587. Used, in good condition, 100% functional. Giodsxagqyepfx Aa Usu

Stanje: pripravljen za uporabo (rabljen), H & B / S & F AVL 220 Electric Measuring Transducer, measuring range 0-250 mbar, serial number as shown in the photo, used, normal signs of wear, 100% functional, scope of delivery as per photos Gijdpfx Aasi Eac Ne Uou

Stanje: pripravljen za uporabo (rabljen), Siemens 6FX1144-2BA00 Sinumerik interface unit E, version B, serial number 580, used, in good condition, 100% functional Gijdpjxagqtofx Aa Ueu

Stanje: rabljeno, Leto izdelave: 2021, obratovalne ure: 712 h, * Garbin Fiber 630 E jarkalnik * Letnik: 2021 Gisdpfx Aoyvn Alsa Uou * Delovnih ur: 712 h * Vključno z daljinskim upravljalnikom * Kubota motor 54 kW * Teža: 3.500 kg * Več slik in videov preko Whatsappa * Podatki brez garancije, vmesna prodaja pridržana.

Stanje: zelo dobro (rabljeno), prevoženi kilometri: 482.910 km, moč: 125 kW (169,95 KM), prva registracija: 04/2015, vrsta goriva: dizel, velikost pnevmatike: 195/75R16, konfiguracija osi: 6x2, medosna razdalja: 3.000 mm, gorivo: dizel, kapaciteta rezervoarja za gorivo: 80 l, barva: siv, voznikova kabina: dnevna kabina, vrsta prenosa: mehanski, število prestav: 6, emisijski razred: Euro 5, vzmetenje: jeklo-zrak, število sedežev: 3, dovoljena osna obremenitev (os 1): 1.900 kg, dovoljena osna obremenitev (os 2): 2.600 kg, dovoljena osna obremenitev (os 3): 3.990 kg, Leto izdelave: 2015, Oprema: ABS, Bluetooth, USB priključek, airbag, centralno zaklepanje, dvižna zadnja plošča, električno upravljanje oken, elektronski program stabilnosti (ESP), klimatska naprava, nadzor oprijema, računalnik na krovu, tempomat, Technical Information Number of cylinders: 4 Engine displacement: 2,998 cc Axle Configuration Brakes: Disc brakes Front axle: Tire size: 195/75R16; Max. axle load: 1,900 kg; Steering; Tire tread left: 70%; Tire tread right: 70% Rear axle 1: Tire size: 195/75R16; Twin tires; Max. axle load: 2,600 kg; Tire tread inside left: 80%; Tire tread outside left: 80%; Tire tread inside right: 80%; Tire tread outside right: 80%; Suspension: Leaf spring Rear axle 2: Tire size: 225/75R16; Twin tires; Max. axle load: 3,990 kg; Tire tread inside left: 80%; Tire tread outside left: 70%; Tire tread inside right: 80%; Tire tread outside right: 70%; Suspension: Air suspension Weights Unladen weight: 2,100 kg Payload: 3,040 kg Gross vehicle weight: 3,500 kg Functionality Tail lift: DHOLLANDIA DHLM4, rear tailgate, 1,000 kg Refrigeration: +30 °C to -30 °C Body brand: CARRIER SUPRA 750 ST 380V Reefer engine: Diesel and electric Wall thickness: 6 mm Condition Technical condition: very good Optical condition: very good Damages: none Identification Registration number: VN-534-V Further Information Please contact Moussa or Youssef for more information. = Additional Options and Equipment = - Heated exterior mirrors - Leaf spring suspension - Air conditioning - Air suspension - Metallic paint - Multifunction steering wheel - Radio/CD player Gijdoyzb Skepfx Aa Uou - Side door - Standby 380V - Tachograph - Twin tires = Notes = VIDEO: Iveco Daily 40C17 3.0D 170 HP Euro 5M 10-ton tractor unit (category B/E) Haldex/Veldhuizen refrigerated trailer (12 pallets) Carrier Supra 750 diesel refrigeration +30 °C/-30 °C (cooling, freezing, heating) Standby system (380 V, cooling with diesel and electricity) Payload: 3,040 kg (with category B/E) Dhollandia tail lift (1,000 kg) Refrigeration working perfectly Internal dimensions: L 6,151 mm / W 2,177 mm / H 2,199 mm (12 pallets)

Stanje: rabljeno, največja dovoljena obremenitev: 29.490 kg, skupna masa: 36.000 kg, konfiguracija osi: 3 osi, prva registracija: 09/2016, naslednji pregled (TÜV): 10/2018, Drsna ponjava, ABS, kolutne zavore, dvižna os, modra barva Gedpoyh S Rasfx Aa Usiu

Stanje: zelo dobro (rabljeno), prevoženi kilometri: 127.151 km, moč: 228 kW (309,99 KM), prva registracija: 08/2016, vrsta goriva: dizel, konfiguracija osi: 4x2, gorivo: dizel, zavore: zaviranje z motorjem, barva: drugo, voznikova kabina: dnevna kabina, vrsta prenosa: samodejen, emisijski razred: Euro 6, število sedežev: 3, dolžina tovornega prostora: 4.000 mm, širina tovornega prostora: 2.340 mm, višina nakladalnega prostora: 600 mm, Leto izdelave: 2016, Oprema: električno upravljanje oken, klimatska naprava, spojka prikolice, tempomat, žerjav, = Further Options and Accessories = - Rear electric windows - Spare wheel - Radio/CD player - Beacon - Feed chute - PTO (Power Take-Off) = Remarks = Superstructure Material: Steel Crane Number of hydraulic extensions: 2 Number of outriggers: 2 Remote control: ✓ Lifting hook: ✓ Reach: 2.80 m Lifting capacity: 3,850 kg = Further Information = General Information Cab: single Registration number: EE602TZ Axle Configuration Front axle: steering Rear axle: twin wheels Weights Unladen weight: 5,920 kg Payload: 13,080 kg Gross vehicle weight (GVW): 19,000 kg Functional Crane: HIAB 111 B-2 HIDUO, year 2016, mounted behind the cab Tipper: Side / Rear Gijdpfx Asy Ezk Uoa Uju Condition Technical condition: very good Visual condition: very good Financial Information Price: On request = Company Information = If you have any questions or suggestions, don’t hesitate to contact us. We guarantee a response within 8 hours. Prices are exclusive of VAT. No rights can be derived from the given information. Office Phone: Mobile: Dutch - English - German - French - Spanish - Italian (Available on WhatsApp and Viber.) Mobile: Dutch (Available on WhatsApp and Viber.) When paying by bank transfer, the payment must be transferred to our bank account below. Always check the payment details listed on our website. If you have received different information, please contact us. If in doubt, please call us so we can verify the invoice and/or payment. Bank details: Rabobank Laan van Limburg 2 4701BP Roosendaal IBAN: NL 89 RABO EORI/VAT/TAX: NL857401B(01) BIC/SWIFT: RABONL2U

Stanje: delavnici obnovljeno (rabljeno), Funkcionalnost: popolnoma funkcionalen, obratovalni tlak: 150 letvica, dolžina visokotlačne cevi: 10.000 mm, vhodna napetost: 400 V, gorivo: elektrika, trajanje garancije: 6 meseci, temperatura: 85 °C, The Kärcher HDS 801 E high-pressure cleaner is a highly efficient machine, ideally suited for the toughest tasks in large-scale operations. During a thorough inspection and refurbishment, our service team meticulously checked every function of the unit. All mechanical components showing any signs of wear or damage were replaced with new parts, including ceramic pistons, seals, bearings, and all O-rings. This ensures long-term, trouble-free operation without the need for further investment in the machine in the future. Product benefits and features: - The photos you see show the exact machine on offer. - HDS-E units with electric water heating are primarily intended for use in locations where exhaust emissions are prohibited or harmful. - The robust and durable brass head ensures reliable operation even during prolonged and demanding use. - Thanks to special insulation, the boiler retains significantly more heat, saving over 40% energy in standby mode. - The powerful, efficient three-phase motor delivers excellent performance and high operational parameters. - With working specs of up to 150 bar pressure and 740 l/h water flow, this unit is ideal for use in industry, construction, transport, and logistics. - The high efficiency allows you to complete the same tasks in less time. Following refurbishment, the machine was rigorously tested to ensure all procedures were correctly performed. This thorough testing gives us the confidence that all operating parameters, including working pressure and water flow, meet catalog specifications. Technical Data: Gsdjv Srxdspfx Aa Ueiu Mains voltage [V]: 400 ~3-phase Pump capacity [l/h]: 740 Operating pressure [bar]: 150 Max. heating temperature [°C]: 85 Boiler heating output [kW]: 12 Total connected load [kW]: 17.6 Detergent tank [l]: 20 + 25 Hose length [m]: 10 Weight [kg]: 100 With the machine, you receive a complete set of brand new accessories: - New power nozzle - New reinforced 10m high-pressure hose - New stainless steel spray lance - New German high-performance trigger gun The water filter and GEKA connector are included free of charge in the set.

Stanje: zelo dobro (rabljeno), prevoženi kilometri: 131.000 km, prva registracija: 04/2018, vrsta goriva: dizel, konfiguracija osi: 8x4, medosna razdalja: 3.400 mm, gorivo: dizel, zavore: zaviranje z motorjem, barva: modra, voznikova kabina: dnevna kabina, vrsta prenosa: samodejen, emisijski razred: Euro 6, vzmetenje: zrak, Leto izdelave: 2018, Oprema: ABS, centralno zaklepanje, električno upravljanje oken, klimatska naprava, navigacijski sistem, parkirni grelec, tempomat, žerjav, = Dodatne možnosti in oprema = - Aluminijast rezervoar za gorivo - Ojačevalnik zavorne moči - Nizka raven hrupa - Omejevalnik hitrosti - Zračno vzmetenje - Zračna hupa - Kamera za vzvratno vožnjo - Sončna zaslonka Giedpex Ifptofx Aa Usu - Stacionarno ogrevanje - Škatla za orodje - Ksenonska razsvetljava - Priključna gred (PTO) - Centralno mazanje = Dodatne informacije = Konfiguracija osi Prednja os 1: Krmiljena Prednja os 2: Vzmetenje: zračno vzmetenje Zadnja os 1: Vzmetenje: zračno vzmetenje Zadnja os 2: Dvižna os; Krmiljena; Vzmetenje: zračno vzmetenje Teže Lastna teža: 23.375 kg Nosilnost: 13.625 kg Največja dovoljena masa: 37.000 kg Funkcionalno Dvigalo: HIAB XS 422 E-8 Hipro, letnik 2017, za kabino Črpalka: Da Stanje Tehnično stanje: zelo dobro Optično stanje: zelo dobro Finančne informacije Cena: po dogovoru

Stanje: zelo dobro (rabljeno), Leto izdelave: 2014, obratovalne ure: 63 h, Funkcionalnost: popolnoma funkcionalen, vrsta goriva: električni, obratovalna teža: 346 kg, gorivo: elektrika, The IPC GANSOW 1010 E sweeper is a highly efficient machine, designed for even the toughest cleaning tasks in large-scale facilities. During the comprehensive inspection and refurbishment, our service team thoroughly checked every function of the machine. All mechanical components showing signs of wear and tear have been replaced with new parts. This ensures long-term, trouble-free operation without the need for further investment in the machine. The unit is now in flawless condition and ready for immediate use. The machine comes with a 12-month warranty (excluding wear parts). We offer the option to present the machine via a live stream over the internet. You can see the machine operating live, viewing all functions and features. We are happy to answer your questions. Gjdev Aa Afopfx Aa Ueiu Product Features and Equipment: - NEW GEL BATTERIES 6V 175Ah SIAP (4x) - NEW NEOS 24V 20A CHARGER - NEW AIR FILTER - Year of manufacture: 2014, only 63 operating hours - The new roller brush, together with the new side brushes, ensures excellent sweeping performance - A highly efficient dust turbine and new protective rubber seals around the main brush prevent dust from escaping after sweeping - The machine includes a waste flap for collecting larger debris - Fully overhauled and detailed refurbishment: operating fluids, bearings, drive belts, and protective rubbers have been replaced - Each machine offered by us includes individualized photos; you purchase exactly the machine you see Technical Data: Model: IPC GANSOW 1010 E Sweeping width (mm): 700 Sweeping width with two side brushes (mm): 1200 Capacity with two side brushes (m²/h): 5600 Sweeping speed (km/h): 7 Tank capacity (l): 65 Filter area (m²): 4 Dimensions L x W x H (mm): 1500 x 970 x 1200 Operating weight (kg): ~346 Equipment included: - NEW GEL BATTERIES 6V 175Ah SIAP (4x) - NEW NEOS 24V 20A CHARGER - NEW AIR FILTER - NEW roller brush - NEW side brushes - NEW protective rubbers around the roller - 65 L waste container

Stanje: novo, For enquiries regarding the attachment, please contact Mr. Herden (by telephone). Seppi M. H-SMO-B 125 Mulcher / NEW / in stock & immediately available Price: €11,790.00 net / €14,030.10 gross Working width: 125 cm Overall width: 140 cm Depth: 120 cm Height: 60 cm Weight: 380 kg Support roller: 152 mm V-belts: 4 - Robust and manoeuvrable attachment for excavators or crawler vehicles, ideal for maintaining embankments and fallow land - Mulches grass and light brush up to 7 cm diameter - For excavators from 5 to 13 tonnes - Compatible with various mounting plates - Drive designed for hydraulic motor, depending on the carrier’s flow rate - Indirect V-belt drive with 4 V-belts - Drop-forged counter blades - Double-walled housing made of high-strength steel - Adjustable discharge hood, rear with rubber guard - Reinforced support roller with double-cone roller bearing, height adjustable by 5 cm - Rotor wall thickness: 12.5 mm - Front protection with chains - Colour: red RAL3020 · anthracite RAL7021 OPT 371 Rotor with SMO flails (Standard) - 12 pcs, part no. 130.02.001 OPT 291 VARIO FLOW - Axial piston hydraulic motor with variable displacement 29–58 cm³ and pressure relief valve - Displacement in cm³ (min-max): 29 - 58 - Required hydraulic pressure in bar (min-max): 150 - 250 - Required hydraulic flow rate in l/min (min-max): 60 - 120 OPT 099 Floating attachment (parallelogram guide) Optional: MS08 adapter plate incl. bolts and installation = €750.00 net Three hydraulic lines are required: supply, return, and leakage oil. The device is supplied without hoses or fittings. Many other adapter plates (MS01 / MS03 / MS08 / CW05 / CW10 / CW20 / OQ65 / OQ70/55 / etc.) in stock and immediately available. We have a large selection of various Seppi M. products immediately available in our warehouse! Feel free to contact us at / . Upon request, we are happy to provide you with a financing offer. We are an official Seppi M. sales and service partner. We are an official Magni telehandler sales and service partner. We are an official DMS sales and service partner. We are an official Westtech sales and service partner. We are an official JCB construction equipment sales and service partner. We are an official Mercedes-Benz sales and service partner. We are an official Iveco sales and service partner. We are an official Holp sales and service partner. We are an official OilQuick sales and service partner. Additionally, with 800 used vehicles, we are one of the largest commercial vehicle dealers in Germany. We supply the full Seppi M. product range! Gedpfeymi Ensx Aa Uoiu Subject to errors and prior sale! = Further information = Please contact Marius Herden for more information.

Stanje: zelo dobro (rabljeno), prevoženi kilometri: 446.000 km, moč: 315 kW (428,28 KM), prva registracija: 01/2013, vrsta goriva: dizel, konfiguracija osi: 6x2, gorivo: dizel, zavore: zaviranje z motorjem, barva: siv, vrsta prenosa: samodejen, emisijski razred: Euro 5, vzmetenje: zrak, Leto izdelave: 2013, obratovalne ure: 6.044 h, Oprema: centralno zaklepanje, klimatska naprava, spojka prikolice, žerjav, = Dodatne možnosti in oprema = - Ojačevalnik zavor - Zračno vzmetenje - Senčna loputa - Ksenonska razsvetljava - Priključna gred (PTO) - Vlečna kljuka = Dodatne informacije = Menjalnik Menjalnik: avtomatski Konfiguracija osi Prednja os: krmiljena Zadnja os 1: vzmetenje: zračno Zadnja os 2: krmiljena; vzmetenje: zračno Teže Lastna masa: 17.560 kg Nosilnost: 8.365 kg Skupna dovoljena masa: 26.000 kg Funkcionalno Znamka nadgradnje: Palfinger PK 34002 -SH E + JIB BJ 060 B CE oznaka: da Godpfx Aaeymm Aqs Ueiu Stanje Tehnično stanje: zelo dobro Vizualno stanje: zelo dobro

Stanje: rabljeno, Novo: Ne Barva: Zelena Godjyagpkopfx Aa Uoiu Dimenzije (D x Š x V): 167 x 67 x 62 cm Del primeren za: tovornjake Cena: Po dogovoru DDV/davčna diferenciacija: Odbitni DDV