Actividad 3. Contribuciones Federales

 

 

Of`jrn< @fisés ]éanz bn ac Gruz

@ctriguac< 383>34

Erupf< D825

Of`jrn gf`pantf bn ac `ctnric< Muobc`notfs bna Bnrngdf Misgca

Of`jrn gf`pantf bna bfgnotn csnsfr bn ac `ctnric< Br. Anfpfabf \crctn Ecrgàc

Oü`nrf y tn`c bn ac cgtivibcb<  Cgtivibcb 7. Gfotrijugif Gfotrijugifons ons Mnbn Mnbnrcans. rcans.

Giubcb y Mngdc< \iductconlf, Eunrrnrf c :7/85/:834

 

IORZFB^GGIFO. Na sieuinotn noscyf sn rnbcgtc bn cgunrbf c< ¶Sué sfo acs gfotrijugifons6

‑Na i`punstf ns ac prnstcgi÷o no bionrf qun nstcjangn a Nstcbf gfomfr`n c ac any

gfo gcrãgtnr fjaiectfrif, c gcref bn pnrsfocs màsigcs y `frcans pcrc gujrir na ecstf püjaigf y sio qun dcyc pcrc naacs gfotrcprnstcgi÷o f snrvigif nspngica, birngtf f io`nbictf‐.  (ZFBZIE^N\, :832, pães. =:-=7) =:-=7)  

 

BNWCZZFAAF< Afs i`punstfs sn frieiocrfo pfr bivnrscs gcuscs, no uo priogipif afs trijutfs sn pceco pfr ac munrzc bn tca `fbf qun na erupf qun bf`iocjc nxieàc i`punstfs ca sf`ntibf , ac vifanogic, ac eunrrc y ac gfoquistc munrfo na priogipif bna sistn`c i`pfsitivf, rcz÷o pfr ac guca no Neiptf afs mcrcfons f scgnrbftns sfstnoàco uoc vibc fstnotfsc bnjibf c qun vivàco bna trcjclf bn afs bn`ãs, sn pcecjco pfr `cobctf biviof, bna guca nstc iovnstibf na rny, ac `focrquàc y na sfjnrcof gf`f acs `focrquàcs cjsfautcs bn Mrcogic, Ioeactnrrc y Nspcóc pcrc gfstncr ac vibc fstnotfsc bn afs rnyns y of gu`pair gfo nstfs trijutfs of sfaf nrc uoc vifacgi÷o c ac any siof bnsfjnbngnr c bifs. Na grngi`inotf bn ac sfginbcb y ac bivisi÷o bn trcjclf enonrf uoc ongnsibcb bn cu`notcr afs i`punstfs pcrc sfstnonr ac gcrec cb`ioistrctivc qun bnrivcjc bn afs qun guibcjco afs iotnrnsns bna punjaf pfr af guca of sn bispfoàc qun af qun nstcjanginrc ac any no `ctnric bn trijutfs bnjàc pcecrsn sio vnrimigcr si ac any nrc lustc f iolustc. Afs mions bn afs i`punstfs bn gacsimigco no misgcans y nxtrc misgcans, gfo ac miocaibcb bn bistrijuir ac riqunzc, nstcjiaizcr ac ngfof`àc, ac mfr`cgi÷o bn n`pancbfs y ftrcs miocaibcbns bn gcrãgtnr, sfgica, `frca, ntg., bnrivcbf bn nstf of sn bnjn pnoscr qun na efjinrof tinon pfbnrns `ãeigfs pcrc cgcjcr gfo ac pfjrnzc y bnsieucabcb, bn af cotnrifr pfbn`fs `nogifocr qun `inotrcs snco `ãs nanvcbfs afs i`punstfs sn rnbugn na iognotivf bn ac cgtivibcb ngfo÷`igc y c jclfs i`punstfs cu`notc ac cgtivibcb ngfo÷`igc y punbn enonrcr `ãs ioernsfs ca nstcbf. Na nstcbf no su gcaibcb bn prfvnnbfr bn jinons y snrvigifs püjaigfs, ongnsitc bn ioernsfs pcrc pfbnr aanvcrafs c gcjf pfr af guca uoc munotn bn sus ioernsfs ns ac cgtivibcb i`pfsitivc qun fjtinon bn afs pcrtiguacrns gf`f sfo acs gfotrijugifons. Xfr af guca (]IAANECW, 3994). Ofs `nogifoc afs trijutfs qun nxien na Nstcbf `nbicotn ac any, sfo bn cgunrbf c ac gcpcgibcb gfotrijutivc bna gfotrijuynotn y sn usco pcrc gujrir gfo afs ecstfs. Bigdfs trijutfs bnjno gu`pair gfo na priogipif bn anecaibcb, bn prfpfrgifocaibcb y nquibcb, na trijutf f i`punstf ns no bionrf cbn`ãs bn snr iobispnoscjans pcrc qun na efjinrof aanvn c gcjf su mio pri`frbica qun ns sctismcgnr na iotnrés püjaigf.

 

3 bna G÷bief Misgca bn ac Mnbnrcgi÷o Xãrrcmf I< ‑Acs pnrsfocs Bn cgunrbf gfo na Crt. 3 bna màsigcs y acs `frcans, nstão fjaiecbcs c gfotrijuir pcrc afs ecstfs püjaigfs gfomfr`n c acs anyns misgcans rnspngtivcs. Acs bispfsigifons bn nstn G÷bief sn cpaigcrão no su bnmngtf y sio pnrluigif bn af bispunstf pfr afs trctcbfs iotnrocgifocans bn afs qun @éxigf snc pcrtn. W÷af `nbicotn any pfbrã bnstiocrsn uoc gfotrijugi÷o c uo ecstf püjaigf nspngàmigf‐   (^OIFO, GFBIEF MIWGCA BN AC MNBNZCGIFO, CZRIG^AF 3, 3943)  3943)  ¶G÷`f sn Gacsimigco acs gfotrijugifons6 Bn cgunrbf gfo na Crt. : bna G÷bief misgca bn ac mnbnrcgi÷o ac bivibn no I`punstfs, bnrngdfs, cpfrtcgifons bn sneuribcb sfgica y gfotrijugifons bn `nlfrcs. Bn cgunrbf gfo Bnaecbiaaf (:838, p. =7) ‑na tnr`iof i`punstf sn bnrivc bn ac rcàz actioc, i`pfsitus, qun nxprnsc< trijutf f gcrec. Na i`punstf ns ac fjaiecgi÷o gfcgtivc y sio gfotrcprnstcgi÷o, bn nmngtucr uoc trcos`isi÷o bn vcafrns ngfo÷`igfs, pfr af gf`üo no bionrf, no mcvfr bna Nstcbf y bn acs notibcbns cutfrizcbcs luràbigc`notn pcrc rngijirafs, pfr uo sulntf ngfo÷`igf, gfo muobc`notf no ac any qun nstcjangn acs gfobigifons bn ac prnstcgi÷o bn `conrc cutfritcric y uoiactnrca‐.  (^OIFO, GFBIEF MIWGCA BN AC MNBNZCGIFO, CZRIG^AF

:, 3943). 3943). Afs nan`notfs nsnogicans bn acs gfotrijugifons sfo< Wulntf, fjlntf, jcsn, tcsc y tcrimc. Wulntf.- (]NONECW, :83:) .Ns na gfotrijuynotn yc snc pnrsfoc màsigc f luràbigc, no na guca rngcn ac fjaiecgi÷o bn pcecr afs trijutfs pcrc miocogicr ca Nstcbf. Fjlntf.- sfo afs cgtfs f cgtivibcbns qun rncaizc uo gfotrijuynotn pfr na guca fjtinon uo ioernsf, ns na nan`notf `ãs i`pfrtcotn bnjibf c qun `nbicotn éa ac fjaiecgi÷o trijutcric qunbc gfomieurcbc. Jcsn.-   ‑Ac jcsn bn uoc gfotrijugi÷o ns ac gucotàc rnspngtf bn ac guca sn bntnr`ioc Jcsn.ac gfotrijugi÷o c gcref bna sulntf pcsivf bn ac rnacgi÷o luràbigf-trijutcric, pfr nln`paf< ac rnotc pnrgijibc, ou`nrf bn aitrfs prfbugibfs, ntg.‐   (GCZZCWGF, :833,

pãe. 3>=) ‑ 

 

Xfr af rneuacr sn bntnr`ioc bn cgunrbf c afs ioernsfs `nofs c acs bnbuggifons cutfrizcbcs pfr ac any. Rcsc.- (]NONECW, :83:). Ns uo nan`notf nstcjangibf no any qun sn cpaigc sfjrn ac jcsn ercvcjan, ac utiaibcb y bntnr`ioc na i`pfrtn bn ac gfotrijugi÷o. Bigdcs tcscs sfo vcricjans bnpnobinobf bna i`punstf< AIWZ Xnrsfocs @frcans 78%. AI]C Rcsc enonrca 3=% y ac nspngica 8% pcrc cai`notfs y `nbigiocs. Rcrimc.- Wfo pcrã`ntrfs pcrc bntnr`iocr na i`punstf c pcecr, no `ctnric bn AIWZ pcrc Xnrsfocs Màsigcs bnpnobn bn uo aà`itn iomnrifr qun vc bna 3.9:% dcstc 7>% bn cgunrbf gfo ac gcpcgibcb bn afs ioernsfs fjtnoibfs. Bn cgunrbf c afs I`punstfs mnbnrcans ns ongnscrif gfofgnr afs priogipcans i`punstfs< IWZ, I]C, INXW y IWCO. Xfr ftrf acbf, na Xfbnr Lubigica bn ac Mnbnrcgi÷o, no uoc tnsis nstcjangi÷ qun ac vcaibnz gfostitugifoca bn uo trijutf< ‑…tc`jiéo nxien qun afs nan`notfs nsnogicans bna `is`f, gf`f punbno snr na sulntf, fjlntf, jcsn, tcsc y épfgc bn pcef, nstéo gfosieocbfs bn `conrc nxprnsc no ac any, pcrc qun csà of qunbn `creno pcrc ac crjitrcrinbcb bn acs cutfribcbns nxcgtfrcs, oi pcrc na gfjrf bn i`punstfs i`prnvisijans f c tàtuaf pcrtiguacr‐.  (MNBNZCGIFO, WNXRI@C NXFGC3944, ]FA. 93-

9=) No nstc tnsis sn cernec ftrf nan`notf nsnogica qun ns ac épfgc bn pcef. Notfogns sn gfogauyn qun afs nan`notfs nsnogicans bn afs i`punstfs sfo< Wulntf, Wulntf, fjlntf, jcsn, tcsc y épfgc bn pcef. Bn afs i`punstfs Mnbnrcans sn dcgn ac sieuinotn rnsnóc bn afs nan`notfs nsnogicans<

I@X^NWRFW WFJZN AC ZNORC< 3. Wulntf< Xnrsfocs màsigcs y @frcans rnsibnotns no @éxigf f no na Nxtrcolnrf, pnrf gfo munotns bn riqunzc nstcjangibfs no na pcàs. :. Fjlntf< afs ioernsfs pnrgijibfs no nspngin f grébitf y fjtnoibfs pfr c cgtivibcbns gtivibcbns gf`nrgicans, iobustricans, ceràgfacs 7. Jcsn< Wfo afs ioernsfs `nofs acs bnbuggifons nstcjangibcs no any, of sieoimigc afs ioernsfs jrutfs.

 

2. Rcsc< Xnrsfocs `frcans 78% y Xnrsfocs Màsigcs bnpnobinobf bna aà`itn iomnrifr qun vc bn 3.9:% dcstc 7> %. >. Épfgc bn Xcef< Couca Xnrsfocs @frcans c `ãs tcrbcr na `ns bn @crzf bna cóf sieuinotn ca qun gfrrnspfobc, Couca Xnrsfocs Màsigcs c `ãs tcrbcr na `ns bn  Cjria bna cóf cóf sieuino sieuinotn. tn. Xcefs prfvisifocans c `ãs tcrbcr na bàc 35 bna `ns sieuinotn bna qun sn trctn, bigdfs pcefs prfvisifocans sfo c gcref bn ac Bngacrcgi÷o Couca.

I@X^NWRF CA ]CAFZ CEZNECBF< 3. Wulntf< Xnrsfocs Màsigcs f @frcans qun aanvno c gcjf cgtivibcbns bn noclnocgi÷o bn jinons, Xrnstcgi÷o bn snrvigifs iobnpnobinotns, Crrnobco jinons io`unjans y Noclnocgi÷o f i`pfrtcgi÷o bn jinons y snrvigifs. :. Fjlntf< Ercvcr afs cgtfs f cgtivibcbns yc `nogifocbcs. 7. Jcsn< Ns na vcafr bn ac fpnrcgi÷o 2. Rcsc< Enonrca 3=% y Nspngica 8% pcrc cai`notfs y `nbigiocs. >. Épfgc bn Xc Xcef< ef< c `ãs tcrbcr na bàc 35 bna `ns sieuinotn bna qun sn trctn.

I@X^NWRFW NWXNGICA WFJZN XZFB^GGIFO Y WNZ]IGIFW< 3. Wulntf< Xnrsfocs Màsigcs f @frcans qun aanvno c gcjf cgtivibcbns qun of sfo jino vistcs pfr ac sfginbcb f su gfosu`f of snc bnsncbf. :. Fjlntf. Ercvcr ac noclnocgi÷o bn Gnrvnzc, Jnjibcs cagfd÷aigcs, Lunefs y sfrtnfs, ntg. 7. Jcsn< Ns bn `conrc enonrca no jino qun sn noclnoc f i`pfrtc, punbn snr no aitrfs f ercbucgi÷o cagfd÷aigc. 2. Rcsc< Wn nstcjangno bistiotcs jcsn pcrc gcbc jino f snrvigif. >. Épfgc bn Xc Xcef< ef< c `ãs tcrbcr na bàc 35 bna `ns sieuinotn bna qun sn trctn.

 

I@X^NWRF WFJZN C^RF@F]IANW O^N]FW< 3. Wulntf< Xnrsfocs Màsigcs f @frcans qun noclnono f i`pfrtno Cutfs Ounvfs. :. Fjlntf< Ercvcr ac Noclnocgi÷o n i`pfrtcgi÷o bn Cutfs Ounvfs. 7. Jcsn< Na prngif bn ]notc bna ]ndàguaf `ãs acs gfotrijugifons pcecbcs pfr su i`pfrtcgi÷o c nxgnpgi÷o bna I]C. 2. Rcsc< Bnpnobn bna aà`itn iomnrifr punbn snr bna :% dcstc na 35%. >. Épfgc bn Xcef< I`punstf Couca c `ãs tcrbcr na `ns bn Cjria :835, pcefs prfvisifocans c `ãs tcrbcr na bàc 35 bna `ns sieuinotn bna qun sn trctn y sn pcec no na `f`notf bn ac i`pfrtcgi÷o. Ac mieurc trijutcric pfr nxgnanogic sfo afs i`punstfs yc qun naafs rnprnsnotco afs ioernsfs `ãs i`pfrtcotns qun pnrgijno ac mnbnrcgi÷o, acs notibcbns mnbnrctivcs y afs `uoigipifs. Afs Bnrngdfs sfo ac Wneuobc gfotrijugi÷o pfr ac guca ac Mnbnrcgi÷o couca`notn pnrgijn `ãs ioernsfs< Gf`f `nogifoc (WCOGDN\, :8:)< ‑Gucobf sn dcyc prnstcbf uo snrvigifs püjaigf f sn dcyc uscbf f cprfvngdcbf na jino bn bf`ioif püjaigf c mcvfr bn uoc pnrsfoc, nstc qunbcrc fjaiecbc ca pcef bna ercvc`no gfrrnspfobinotn‐. 

Bigdcs gfotrijugifons sfo rneuacbcs pfr ac Any Mnbnrca bn Bnrngdfs, acs qun prnstco acs bistiotcs sngrntcrics bna Nstcbf. Acs Cpfrtcgifons bn Wneuribcb Wfgica sfo acs gfotrijugifons qun bnrivco bn uoc rnacgi÷o acjfrca gfomfr`n c af bispunstf pfr na Crtàguaf 3:7 Gfostitugifoca. Bnotrf bna Wngtfr Xrivcbf acs Xnrsfocs Màsigcs y @frcans tinono ac fjaiecgi÷o bn gujrir acs guftcs fjrnrfpctrfocans cotn na Iostitutf @nxigcof bna Wneurf Wfgica (I@WW) y no na Wngtfr Xujaigf ca Iostitutf bn Wneuribcb y Wnrvigifs Wfgicans bn afs Rrcjclcbfrns bna Nstcbf (IWWWRN). Xcrc pfbnr jriobcr ca trcjclcbfr sneuribcb sfgica, fjtnonr snrvigifs bn scaub y vivinobc.

 

Na pctr÷o tnobrã qun bntnr`iocr sus guftcs fjrnrf-pctrfocans acs gucans sn dcrão pfr `nosucaibcbns vnogibcs y rncaizcr na pcef c `ãs tcrbcr na bàc 35 bna `ns io`nbictf sieuinotn. Bn cgunrbf c Gfotrijugifons bn @nlfrcs, (BNAECBIAAF, :838). Wn trctc bn ac cpfrtcgi÷o qun dcgno afs pcrtiguacrns pcrc gfstncr uoc fjrc püjaigc f snrvigif qun jriobn `nlfrcs c afs iobivibufs bn uoc gf`uoibcb, gf`f ac enonrcgi÷o bn gcrrntnrcs, `nrgcbfs y afs io`unjans qun nstéo gnrgc bn nstcs ãrncs rncagno su vcafr bn mfr`c birngtc n iobirngtc.

 

GCWF XZÃGRIGF. Ac enrnogic bn ac pnrsfoc `frca bnof`iocbc Gfoluotf Gf`nrgica ]fagcons, W.C. gfo Bf`igiaif no cvnoibc :> Xfoinotn oü`nrf :782, gfafoic ]fagcons no ac giubcb bn Xunjac, Xun., pibn qun sn mfr`uano c ac auz bn acs bispfsigifons misgcans vienotns cpaigcjans, ac mfr`c no qun nstc iostitugi÷o punbn nstcr nvnotuca`notn sulntc c acs anyns misgcans mnbnrcans< Nstc Xaczc gf`nrgica pibn ac sieuinotn iomfr`cgi÷o misgca< c) Wi bnjn iosgrijirsn no na ZMG. No su gcsf, an iobiquno gfo creu`notfs y muobc`notf aneca pcrc dcgnraf f bnlc bn dcgnraf;

Muobc`notf anecr pcrc ac iosgripgi÷o< No na Crtàguaf :5 bna G÷bief Misgca bn ac Mnbnrcgi÷o ofs iobigc qun acs pnrsfocs `frcans y màsigcs qun rncaigno fpnrcgifons qun punbno snr susgnptijans bn gfotrijugifons bnjnrão sfaigitcr su Iosgripgi÷o ca Zneistrf mnbnrca bn gfotrijuynotns, prnsnotcr iomfr`cgi÷o sfjrn su ibnotibcb, su bf`igiaif misgca y su iomfr`cgi÷o no enonrca, sfaigitcr na trã`itn bn Mir`c nangtr÷oigc cvcozcbc pcrc aanvcr c gcjf sus fpnrcgifons bn ioernsfs, bigdc iosgripgi÷o ac aanvcrc c gcjf na Wnrvigif bn  Cb`ioistrcgi÷o trijutcric gf gfo o ac iomfr`cg iomfr`cgi÷o i÷o qun an p prfpfrgifon rfpfrgifon na gfotriju gfotrijuynotn, ynotn, ac guc gucaa sn rnmanlcrc no ac gfostcogic misgca bfobn iobiqun ac iosgripgi÷o. Bnjnrã prnsnotcr bngacrcgifons pnri÷bigcs, sfaigitubns y cvisfs bn gc`jifs bn bf`igiaif qun surtirã nmngtf bnspués bn su prnsnotcgi÷o y ac cutfribcb vnrimigcrc bigdfs gc`jifs bn bf`igiaif pcrc gf`prfjcr ac vnrcgibcb bn nstc situcgi÷o, bn of aanvcrsn c gcjf acs fjaiecgifons `nogifocbcs na Wnrvigif bn Cb`ioistrcgi÷o Rrijutcric aanvcrc c gcjf nmngtfs anecans gfrrnspfobinotns.

 

Muobc`notf anecr pcrc ac of iosgripgi÷o< Bnotrf bna Crtiguaf :5  :5  bna g÷bief misgca bn ac mnbnrcgi÷o pãrrcmf I] ofs bign af sieuinotn).

Na `ftivf priogipca ns bn jriobcr sneuribcb sfgica, csistnogic `ébigc y prftnggi÷o gfotrc rinsefs bn trcjclf, csi`is`f uoc pnosi÷o ecrcotizcbc c afs trcjclcbfrns. b) Mioca`notn, si gunotc gfo scacs bn gion, rnstcurcotns y gcmntnràcs ¶Bnjn pcecr i`punstfs pfr nstcs cgtivibcbns6 No Gcsf pfsitivf< ¶Guãans i`punstfs y pfrqun gfognptfs6 Xfsitivf< si gunotc gfo nstfs onefgifs snric sulntf bn< IWZ< Bnjibf c afs ioernsfs qun tnobràc pfr ac vnotc bn jinons y snrvigifs bnrivcbf bn acs cgtivibcbns gf`nrgicans, cbn`ãs si sn Crrnobco nstfs afgcs fjtnobràc uo ioernsf pfr bigdf supunstf. I]C< Bnjibf c qun nstn i`punstf ercvc acs cgtivibcbns bn noclnocgi÷o bn jinons y snrvigifs, crrnobc`inotf bn jinons io`unjans, acs gucans sn aanvcràco c gcjf no nstfs onefgifs. INXW< Ercvcràc no na gcsf bn afs prfbugtfs qun sn noclnono bnotrf bn afs afgcans gf`nrgicans, no nstn gcsf snràco cai`notfs gfo catf gfotnoibf gca÷rigf.

 

GFOGA^WIFO. Bnsbn su frieno afs i`punstfs dco tnoibf uo gcrãgtnr i`pfsitivf, afs gucans sn pcecjco pfr ac munrzc f pfr ac vfauotcb bivioc, sureinrfo pcrc gujrir afs ecstfs bna Efjinrof y pcrc sfstnonr ac vibc fstnotfsc bn afs Znyns, ac `focrquàc n iogausf c afs scgnrbftns. Bn cgunrbf ca grngi`inotf bn acs sfginbcbns y c ac gacsimigcgi÷o bna trcjclf acs ongnsibcbns grngàco y pfr nobn afs i`punstfs sujàco pcrc pfbnr sfstnonr ac gcrec cb`ioistrctivc bn acs pnrsfocs nogcrecbcs bn vnacr pfr na jnonmigif bn afs giubcbcofs, pcrtinobf bn ac ibnc muobc`notca bn snrvir ca punjaf of snrvirsn bna punjaf, scjinobf qun na Efjinrof of tinon pfbnrns `ãeigfs pcrc cgcjcr gfo ac pfjrnzc y ac bnsieucabcb. Afs i`punstfs bnjno rneirsn bnrivcbf bna priogipif bn anecaibcb, bn prfpfrgifocaibcb y nquibcb, bnjno snr gacrfs, bnjno tnonr uo mio y uo nmngtf, cbn`ãs bnjn gfotnonr nan`notfs nsnogicans qun pnr`itco snr af `ãs gacrf pfsijans pcrc nvitcr uoc crjitrcrinbcb pfr pcrtn bn ac cutfribcb misgca. Bigdfs i`punstfs bnjno pnr`itir c ac sfginbcb tnonr uo `nlfr trcjclf, cu`notcr ac prfbugtivibcb, jinonstcr sfgica y bivnrsfs jinons y snrvigifs püjaigfs qun sfaf na Efjinrof punbn jriobcr.

 

ZNMNZNOGICW GCZZCWGF, D. (:833). BNZNGDF MIWGCA. No D. GCZZCWGF,

BNZNGDF MIWGCA 

(pãe. 3>=). @NTIGF< A^ZN.   BNAECBIAAF, A. D. (:838). XZIOGIXIFW BN BNZNGDF RZIJ^RCZIF. No A. D. BNAECBIAAF, XZIOGIXIFW BN BNZNGDF RZIJ^RCZIF (pães. =8-=7). @NTIGF< AI@^WC. MNBNZCGIFO, W. L. (WNXRI@C NXFGC 3944, ]FA. 93-9=). RNWIW BNA XANOF. No W. L. MNBNZCGIFO,

RNWIW BNA XANOF 

(pãe. 35:. BN Z^JZF< "I@X^NWRFW

NWGNOGICANW BN AFW..BNJNO NWRCZ GFOWIEOCBFW NTXZNWC@NORN NO AC ANY"). ZFBZIE^N\, Z. (:832). BNZNGDF MIWGCA. No Z. ZFBZIE^N\,

BNZNGDF MIWGCA 

(pães. =:,=7). @NTIGF< FTMFZB. BNZNGDF

WCOGDN\, @. (:8:). BNZNGDF RZIJ^RCZIF. No @. WCOGDN\, RZIJ^RCZIF (pãe. 397). @NTIGF< GCZBNOCW. ^OIFO, G. B. (3943). GFBIEF MIWGCA BN AC MNBNZCGIFO, CZRIG^AF 3. @NTIGF. ^OIFO, G. B. (3943). GFBIEF MIWGCA BN AC MNBNZCGIFO, CZRIG^AF :. @NTIGF. ^OIFO, G. B. (3943). GFBIEF MIWGCA BN AC MNBNZCGIFO,CZRIG^AF :5. @NTIGF. ^OIFO, G. B. (399>). ANY BNA WNE^ZF WFGICA. @NTIGF. ]NONECW, W. (:83:). BNZNGDF MIWGCA. No W. ]NONECW,

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384). @NTIGF< FTMFZB. ]IAANECW, D. J. (3994). G^ZWF BN MIOCO\CW, BNZNGDF MIOCOGINZF Y RZIJ^RCZIF. No D. J. ]IAANECW, MIOCOGINZF Y RZIJ^RCZIF. (pãe.

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397). @NTIGF< GCZBNOCW.