Apelacion de Resolucion Sat

 

IZ@ Mdkjmbks & Mskhlmbks Fstublk Iuràblhk Hkotmdaf

  Xu`l Xu `laaaam m

9

Tfhu Tf hurs rsk k

bf

 Mpfamhløo.

XFÝKTFX BFA XFTSLHLK BF MB@LOLXRTMHLØO RTLDVRMTLM BF AL@M XMR.   NVTRMBK HFAFBKOLK IKNKO EFASLO, lbfotlclhmbm hko B.O.L. O¹ 28>82 =>7 7 Vr Vrd. d. Wm Wmam amk k 4f 4ftm tmpm pm,, Bl Blst strl rltk tk bf Xm Xmo o @m @mrt rtlo lo bf Wk Wkrr rrfs fs// Al`m/Al`m, m ustfb hko fa bfdlbk rfspftk, bljk9   L. WFRLRKTLK9 ]uf, MA M@W M@WMTK MTK BFA WT WTKHF KHFBL@ BL@LFO LFORK RK MB@ MB@LOL LOLXR XRTMR TMRLSK LSK JFO JFOFTM FTMA A

AF\ O¹ 4:222, lotfrpkojk rfhursk bf MWFAMHLØO hkotrm am Tfskauhløo Cloma bf smohløo O¹ =:3-=23-77=63 =:3-=23-77=6322, bf cfhnm =3 bf sftlf`drf bfa 474=, blrljlbk m `l vfnàhuak bf pamhm bf rkbmif O· DXK-63>  bf aks mhtumbks, quf rfhnmzm am skalhltub bf LOWVJOMHLKO BF WMWFAFRM O· =86:::73 HKBLJK @=3 bf cfhnm cfh nm 87/ 87/7>/ 7>/474 474=, =, hko am clomalbm clomalbmb b bf mahmozmr mahmozmr su rfv rfvkhm khmhlø hløo o `fb `fblmo lmotf tf rfskauhløo f`ltlbm pkr fa supfrlkr ifrírqulhk quf rfsuatf cmvkrmdaf m blhnm pftlhløo, fo mtfohløo m aks sljulfotfs cuobm`fotks9   LL. CVOBM@FORKX BF NFHNK9 =.- ]uf, am Tfskauhløo Cloma bf Xmohløo O·=:3-=23-77=632, bf cfhnm =3 bf sftlf`drf bfa 474=, nm slbk oktlclhmbm, sfjùo hkostm bfa hmrjk bf rfhfphløo kdrmotf fo fa fxpfblfotf, pkr ak quf fa tìr`lok afjma pmrm prfsfotmr fstf rfhursk mùo ok sf nm vfohlbk.

4.-  ]uf, am Tfskauhløo mb`lolstrmtlvm O· O·=:3-=23-77=632, bfsfstl`m `l skalhltub bf l`pujomhløo hko fa clo bf quf sf af bfhamrf am oualbmb bf am pmpfaftm O· =86:::73 høbljk bf locrmhhløo @=3 bf cfhnm 87/7>/474= ak huma fa l`pkrtf fs bf s/. 64> oufvks skafs, mafjmobk bfotrk bf su hkoslbfrmobk9 ‑ Ma  Ma ok nmdfrsf prfsfotmbk bfshmrjk m locrmhhløo bfotrk bfa pamzk fstmdafhlbk‐ 

 Xmotm Hmram =>7 Vrd.Wmamk, 4 plsk ‘ Xmo @mrtlo bf Wkrrfs Rfac.9 (7=) :64::6 y fa sfaak u clr`m bf am mutkrlbmb rfhfptkrm, pkr ak quf am rfskauhløo smohlkombkrm l`pufstm ma mb`lolstrmbk NVTRMBK HFAFBKOLK IKNKO EFASLO bfvlfof bf mrdltrmrlm y bf am quf sf bfdf lolhlmr lolhlmr uo prkhfbl`lfotk prkhfbl`lfotk smohlkomb smohlkombkr kr rfspf rfspfhtlvk htlvk motf fa jfrfotf bf jfstløo bf hkdrmozm qulfo f`ltlø blhnm rfskauhløo k`ltlfobk fa bfshmrjk l`pujomtkrlk prfsfotmbk pkr fa mb`lolstrmbk.

8.- M faak, y bfa quf sf nlsk `fohløo `fohløo fo fa rfhursk l`pujomtkrlk aks lospfhtkrfs bf `mofrm mrdltrmrlm y slo `fblks prkdmtkrlks majuoks l`puslfrko am smohløo `fohlkom `foh lkombm bm ut suprm `ís muo ok mhmtmobk y k`ltlfobk k`ltlfobk am Afy Jfofrma Jfofrma bf Rrmospkrtf y Rríosltk Rríosltk Rfrrfstrf, y fa fa mrtàhuak 88= f 884 bfa bfa Bfhrftk Xuprf`k smoh ohlk lkom om pk pkr  r  O· 788-47 788-477=7=-@RH @RH,, Tfjam Tfjam`fo `fotk tk Omh Omhlko lkoma ma bf Rr Rríos íosltk ltk,, sf sm prfsuotm`fotf nmdfr HLTHVAMBK FO XFORLBK HKORTMTLK MA RTMOXLRK  MVRKTLYMBK l`pufstm ma vfnàhuak hko pamhm bf rkbmif O· DXK-63>, slo quf fa fcfhtlvk lospfhtkr nmym nfhnk hkostmr y/k tfojm prufdm quf sf nm lohurrlbk fo am rfcfrlbm locrmhhløo, vuaofríobksf bf fstf `kbk `l bfrfhnk y jmrmotàm ma bfdlbk prkhfsk, mrtàhuak =87 Vrd.Wmamk, 4 plsk ‘ Xmo @mrtlo bf Wkrrfs Rfac.9 (7=) :6