From: entekhab.ir
Subject: مالیات سگ‌ها در آلمان؛ چقدر باید پرداخت کرد؟
Date: Wed, 29 Apr 2026 22:42:24 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--93B668686C6A8C881EDC8B23006C95F7_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----93B668686C6A8C881EDC8B23006C95F7_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----93B668686C6A8C881EDC8B23006C95F7_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----93B668686C6A8C881EDC8B23006C95F7_MULTIPART_MIXED--