Contencioso Administrativo e Tributario
March 16, 2023 | Author: Anonymous | Category: N/A
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Dílmg Onén Jgptmstg Jgptmstg
N VGVKL @N PZMJ[DGL G@AMDMYPZGPMSN DN VZNIKYYN @K INDPZNLN K CMYIGLM_GÈÉN @NY GIPNY G@AMDMYPZGPMSN
Mdstmtutn Yupkrmnr `k Imïdimgs k K`uigèén g @mstgdimg
Wuklmagdk, Oudbn `k :6:6
Dílmg Onén Jgptmstg Jgptmstg
N VGVKL @N PZMJ[DGL G@AMDMYPZGPMSN DN VZNIKYYN @K INDPZNLN K CMYIGLM_GÈÉN @NY GIPNY G@AMDMYPZGPMSN
Prgjglbn
`k
@msimplmdg
Mdvkstmhgèén, `k
`g
Indtkdimnsn
G`amdmstrgtmvn k Prmjutçrmn, `n 9¶ gdn, inan rkqumsmtn pgrimgl pgrg g njtkdèén `k hrgu `k Lmikdimgturg ka @mrkmtn
Mdstmtutn Yupkrmnr `k Imïdimgs k K`uigèén g @mstgdimg
Wuklmagdk, Oudbn `k :6:6 mm
Ád`mik
Mdtrn`uèén ..................... ............................................ ............................................. ............................................ ............................................. ............................. ...... 7 Njokitmvn Hkrgl ........................ ............................................... ............................................. ............................................ ........................................ .................. : Njokitmvns kspkiácmins ..................... ........................................... ............................................ ............................................ ................................. ........... : Aktn`nlnhmg ..................... ............................................ .............................................. ............................................. ............................................. ........................... 9 7. N pg pgpkl pkl `n trmjudgl g`amdmstrgtmvn g`amdmstrgtmvn dn prnikssn `k iindtrnln ndtrnln k cmsiglmzgèén `ns gitns gitns g`amdmstrgtmvns ..................... ............................................ ............................................. ............................................ ............................................ ...................... 0 7.7.
Jrkvk Bmstnrmgl ...................... ............................................ ............................................ ............................................ ................................. ........... 0
7.:.
Inapktïdimgs `n Prmjudgl G`amdmstrgtmvn .................... .......................................... .................................... .............. ;
7.9.
Kstruturg `n Prmjudgl G`amdmstrgtmvn .................... .......................................... ............................................ ...................... ;
7.0.
Cudimndgak Cudimndgakdtn dtn `n Prmjudgl G`amdmstrgtmvn..................... ........................................... ................................. ........... 3
7.;.
Cmdglm`g`k `g Cmsiglmzgèén `ns Gitns G`amdmstrgtmvns ..................................... ..................................... 3
7.8.
Indtrnln k cmsiglmzgèén `g indtg hkrgl `n Kstg`n ..................... ............................................ ........................... 2
:. Indsm`krgèûk Indsm`krgèûkss cmdgms ..................... ........................................... ............................................ ............................................ ........................... ..... 76 9. Zkckrïdimgs jmjlmnhrçcmigs ................... ......................................... ............................................ .......................................... .................... 77
Mdtrn`uèén N prkskdtk trgjglbn `k pksqumsg vmdiulg- sk gn tkag “N “N Vgpkl Vgpkl `n Prmjudgl g`amdmstrgtmvn dn prnikssn `k indtrnln k cmsiglmzgèén `ns gitns g`amdmstrgtmvn‑ g`amdmstrgtmvn ‑. Nrg, sgjk ’ sgjk ’ sk sk quk n trmjudgl g`amdmstrgtmvn í uag mdstmtumèén pÿjlmig iuon n njokitmvn í akrgakdtk hgrgdtmr g Oustmèg G`amdmstrgtmvg, Cmsigl k G`ugdkmrg gn im`g`én, jka inan n indtrnln `g jng hkstén k `g utmlmzgèén `ns `mdbkmrns pÿjlmins, pnrtgdtn pgrg n iuaprmakdtn `kstg amssén tnrdg tnrdg ’ ’ sk maprksimd`ávkl g`nptgr akigdmsans `k indtrnln k cmsiglmzgèén agms kcmigzks k kcmimkdtks. Gs `kanirgimgs prkssup prkssupka g kxmst kxmstdimg `k kdtm`g`ks quk indtrnlga g lkhglm`g`k `g gi ginn g`amdmstrgtmvg `n Kstg`n. [ag `kssgs kdtm`g`ks, dn nr`kdgakdtn our `min angajmigdn, n Prmjudgl G`amdmstrgtmvn (PG), `k quk sk kspkrg rkitm` an rkitm` n k ua pgpkl mdimsmvn dn inajgtk inrrup inrrup nn k prnan prnannn `g mdtkhrm`g`k p p jlmig. Ags, gcmdgl, n PG n prmakmrn g mdcrmdhmr g lkm, pnms cgz g hkst hkst n `ns cud`ns `n kr rmn p p jlmin quk lbk sn glnig`ns `k cnrag `gdnsg, vmnlgd`n pnr indskhumdtk n qug`rn lkhgl vmhkdtk `gs Cmdgd Cmdgdgs V jlmigs.
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Njokitmvn Hkrgl Inaprkkd`kr n Vgpkl `n Prmjudgl g`amdmstrgtmvn dn prnikssn `k indtrnln k cmsiglmzgèén `ns gitns g`amdmstrgtmvn
Njokitmvns kspkiácmins
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Gprkskdtgr jrkvk bmstnrmgl snjrk n Prmjudgl G`amdmstrgtmvn ka Anègajmquk5
@ksirkvkr gs inapktïdimgs `n trmjudgl g`amdmstrgtmvn5
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@kjruègr snjrk g cmdglm`g`k `n indtrnln k cmsiglmzgèén `ns gitns g`amdmstrgtmvns
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Aktn`nlnhmg Smstn quk g pksqumsg í `k igrçtkr kxplnrgtùrmn k `k suag mapnrtêdimg pgrg n suikssn `n njoktmvn cmdgl, g`ntnu-sk g rkvmsén `k lmtkrgturg, rklgimndg`g ina n njoktn `k kstu`n, igrgitkrmzg`n pnr uag pksqumsg jmjlmnhrçcmig `niuakdtgl nu `k cndtks skiud`çrmgs. Agrindm k Lgegtns (:66: p. ;2) inakdtga quk? 7
“... gs cndtks skiud`rmgs pnssmjmlmtga dn sù rksnlvkr ns prnjlkags o indbkim`ns, ags tgajía kxplnrgr dnvgs çrkgs nd`k ns prnjlkags gmd`g dén sk igrgitkrmzga sucmimkdtkakdtk. Gssma, g pksqumsg
jmjlmnhrçcmig prnpmimg g mdvkstmhgèén `k `ktkramdg`n gssudtn snj ua dnvn kdcnquk nu gjnr`ghka.‑
Dn prkskdtk kstu`n, g`ntnu-sk inan prmdimpgms cndtks `k pksqumsg? lmvrns, trgjglbns gig`ïamins, grtmhns imkdtácmins, rkhulgakdtns k gvulsns, jka inan indsultgs æ mdtkrdkt, iuon gpnrtk tíidmin `mrkimndnu g npkrgimndglmzgèé npkrgimndglmzgèénn `n indbkimakdtn. indbkimakdtn.
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Lgegtns
Imkdtácmin.8ª K`mèén. Gtlgs k Agrindm (:66:). Aktn`nlnhmg `n Prgjglbn Imkdtácmin.
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7. N VGVKL @N PZMJ[DGL G@AMDMYPZGPMSN DN VZNIKYYN @K INDPZNLN K CMYIGLM_GÈÉN @NY GIPNY G@AMDMYPZGPMSNY 7.7.Jrkvk Bmstnrmgl @k ginr`n ina Igktgdn (:667), g akdn `k ua “Prmjudgl G`amdmstrgtmvn‑ gpgrkik pklg, prmakmrg vkz, dg bmstùrmg `g oustmèg g`amdmstrgtmvg `k Anègajmquk, dg Ykhud`g Igrtg Nrhêdmig `gs Inlùdmgs Vnrtuhuksgs gprnvg`g pkln @kirktn `k 7 `k @kzkajrn `k 723=, rkcnragd`n g G`amdmstrgèén Vÿjlmig. Dkssg glturg ibgagvg-sk Indsklbn `k Vrnvádimg. Ykhud`n Ak`gugr Ak`gugr (7==2), dn `mg 0 `k Nutujrn `k 7=:3 irmnu-sk ua trmjudgl prmvgtmvn `k indtkdimnsn, `kdnamdg`n `kdnamdg`n Prmjudgl G`amdmstrgtmvn, Cmsigl k `k Indtgs. Ykhud`n Inklbn (:66:), ka 7; `k Dnvkajrn `k 7=99, n @kirktn-Lkm d.¿ :9.::=, indbkim`n inan Zkcnrag G`amdmstrgtmvg [ltrgagrmdg (ZG[), rkindbkik g kxmstïdimg `k Prmjudgms G`amdmstrgtmvns g pgr `n Indsklbn Yupkrmnr `gs Inlùdmgs. G Zkcnrag G`amdmstrgtmvg [ltrgagrmdg indsghrg n prmdiápmn `g md`kpkd`ïdimg `kstks trmjudgms cgik gn Vn`kr Kxkiutmvn. Dn quk sk rkckrk æs inapktïdimgs, g Zkcnrag G`amdmstrgtmvg [ltrgagrmdg `mstrmjum-gs pklgs Ykièûks `n Indtkdimnsn G`amdmstrgtmvn, Indtkdimnsn Cmsigl k G`ugdkmrn, Indtgs k Indsultgs. Ykhud`n Oustkd (:666), g Indstmtumèén `k :; `k Oudbn `k 7=8;, gltkrg`g ka 79 `k Ghnstn `k 7=82, dén akdimndg cnraglakdtk g kxmstïdimg `n Prmjudgl G`amdmstrgtmvn nu `k uag ourms`mèén g`amdmstrgtmvg. Dn kdtgdtn, n Prmjudgl G`amdmstrgtmvn, Cmsigl k `k Indtgs, bkr`g`n `g nrhgdmzgèén ou`mimçrmg inlndmgl, skaprk kxmstmu. Kstk cnm kxtmdtn cnraglakdtk gn gjrmhn `n grtmhn 00 `g Lkm ;/ =:, `k 3 `k Agmn (“Í kxtmdtn n Prmjudgl G`amdmstrgtmvn, Cmsigl k `k Indtgs `k Angajmquk‑), n quk supk quk klk cudimndgvg, pkln akdns tknrmigakdtk. @k ginr`n ina Akln (:669), g Indstmtumèén `k 96 `k Dnvkajrn `k 7==6, indsghrg g kxmstïdimg, dg nr`ka ourá`mig anègajmigdg, `n Prmjudgl G`amdmstrgtmvn, gtrmjumd`n g kstk, inan inapktïdimgs, ka tkrans hkrgms, n indtrnln `g lkhglm`g`k `ns gitns g`amdmstrgtmvn k g cmsiglmzgèén `g lkhglm`g`k `gs `kspksgs pÿjlmigs. Inapktk gmd`g gn Prmjudgl G`amdmstrgtmvn n kxkriáimn `g ourms`mèén cmsigl k g`ugdkmrg, ka mdstêdimg ÿdmig nu ka skhud`g mdstêdimg. Dn kdtkd`kr `k Ckrrgz (:669), g lkm cud`gakdtgl `k 73 `k Dnvkajrn `k :660, dn sku grtmhn ::9 rkgcmrag g kxmstïdimg `n Prmjudgl G`amdmstrgtmvn k sugs inapktïdimgs dn agpg ourá`min anègajmigdn. anègajmigdn. 0
Ykhud`n @m Vmktrn (:669), gs gtrmjumèûks k inapktïdimgs `n Prmjudgl G`amdmstrgtmvn N Prmjudgl G`amdmstrgtmvn í n ùrhén supkrmnr `g bmkrgrqumg `ns trmjudgms g`amdmstrgtmvns, cmsigms k g`ugdkmrns, indcnrak n grtmhn ::2 `g Indstmtumèén `g Zkpÿjlmig.
7.:. Inapktïdimgs `n Prmjudgl G`amdmstrgtmvn Inan kstgjklkik n grtmhn :96, `g Indstmtumèén `g Zkpÿjlmig `k :660, indouhg`n ina n grtmhn 0 `g Lkm d.¿ :;/:66=, sén inapktïdimgs `n Prmjudgl G`amdmstrgtmvn, gs skhumdtks? • Oulhgr gs gièûks quk tkdbga pnr njokitn lmtáhmns kakrhkdtks `gs rklgèûks ourá`migs g`amdmstrgtmvgs5 • Oulhgr ns rkiursns indtkdimnsns mdtkrpnstns `gs `kimsûks `ns ùrhéns `n Kstg`n, `ns rkspkitmvns tmtulgrks k ghkdtks5 • Indbkikr `ns rkiursns mdtkrpnstns `gs `kimsûks prnckrm`gs pklns trmjudgms g`amdmstrgtmvns, cmsigms k g`ugdkmrns5 • Kamtmr n Zklgtùrmn k n Vgrkikr snjrk g Indtg Hkrgl `n Kstg`n5 • Cmsiglmzgr, prkvmgakdtk, g lkhglm`g`k k g injkrturg nrègakdtgl `ns gitns k indtrgtns suokmtns æ ourms`mèén `n Prmjudgl G`amdmstrgtmvn5 • Cmsiglmzgr, suikssmvg k indinamtgdtkakdtk ns `mdbkmrns pÿjlmins5 • Cmsiglmzgr g gplmigèén `ns rkiursns cmdgdikmrns njtm`ns dn kstrgdhkmrn, dnakg`gakdtk gtrgvís `k kaprístmans, sujsá`mns, gvglks k `ndgtmvns. •N indtrnln `g lkhglm`g`k `ns gitns g`amdmstrgtmvns k `g gplmigèén `gs dnrags rkhulgakdtgrks kamtm`gs pklg G`amdmstrgèén Vÿjlmig, quk dén skoga `g inapktïdimg `ns trmjudgms cmsigms k g`ugdkmrns5 • G cmsiglmzgèén `g lkhglm`g`k `gs `kspksgs pÿjlmigs k g rkspkitmvg kckitmvgèén `g rkspndsgjmlm`g`kk pnr mdcrgièén cmdgdikmrg5 rkspndsgjmlm`g`
7.9.Kstruturg `n Prmjudgl G`amdmstrgtmvn @k ginr`n ina n grtmhn 72 `g Lkm d.¿ :;/:66=, n Prmjudgl G`amdmstrgtmvn kstç kstruturg`n ka trïs Ykièûks, g sgjkr? • Vrmakmrg Ykin - Çrkg `n Indtkdimnsn G`amdmstrgtmvn5 • Ykhud`g Ykin - Çrkg `n Indtkdimnsn Cmsigl k G`ugdkmrn ;
• Pkrikmrg Ykin - Çrkg `g cmsiglmzgèén `gs rkikmtgs k `kspksgs pÿjlmigs. G Pkrikmrg Ykièén inaprkkd`k? G prmakmrg sujskièén - çrkg `n vmstn5 G skhud`g sujskièén - çrkg `g cmsiglmzgèén `gs rkikmtgs k `gs `kspksgs pÿjlmigs.
7.0.Cudimndgakdtn `n Prmjudgl G`amdmstrgtmvn Gn gjrmhn `n grtmhn :; `g Lkm d.¿ :;/:66=, n Prmjudgl G`amdmstrgtmvn cudimndg ka plkdçrmn, pnr skièûks skièûks k pn pnrr sujskièû sujskièûks. ks. N Prmjudgl G` G`amdmstrgtmvn amdmstrgtmvn sù pn`k cudimndgr ka plkdçrmn ina g prkskdèg `k aktg`k agms ua `ns ouázks indsklbkmrns ka kckitmvm`g`k `k cudèûks.
7.;.Cmdglm`g`k `g Cmsiglmzgèén `ns Gitns G`amdmstrgtmvns Indik`kr n Smstn `ns gitns nu indtrgtns prgtmig`ns nu iklkjrg`ns pklg G`amdmstrgèén Vÿjlmig quk dén kckraka `k mrrkhulgrm`g`ks5 Vrnik`kr g Gdntgèén gns gitns nu indtrgtns prgtmig`ns nu iklkjrg`ns pklg G`amdmstrgèén Vÿjlmig, dns tkrans `g lkm5 Ikrtmcmigr gs Indtgs `k Hkrïdimg nu prnikssns `k Gu`mtnrmg tm`gs inan lmvrks `k qugmsqukr váimn5 Zkiusgr n Smstn dns gitns nu indtrgtns quk kstkoga qumdg`ns `k váimns5 Oulhgr ns prnikssns `k Indtgs `k Hkrïdimg k `k Gu`mtnrmgs k kckitmvgr g rkspndsgjmlmzgèén cmdgdikmrg gns hkstnrks quk tkdbga inaktm`n glhuag mdcrgièén5 Indik`kr Wumtgèén gns hkstnrks indsm`krg`ns lmvrks `k quglqukr rkspndsgjmlm`g`k cmdgdikmrg. Vgrg Hgspgrmdk (:66:) dn êajmtn `g cmsiglmzgèén prívmg, gtrgvís `n Smstn, vkrmcmigrg indcnram`g`k ina gs lkms ka vmhnr k n igjmakdtn nrègakdtgl `ns skhumdtks gitns prgtmig`ns pnr ùrhéns k snjkrgdmg nu skus Pmtulgrks, pkln Vrmakmrn-Amdmstrn k pnr akajrns `n Indsklbn `k Amdmstrns? Ns indtrgtns, `k quglqukr dgturkzg, iklkjrg`ns pnr kdtm`g`ks suokmtgs æ ourms`mèén
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`n Prmjudgl5 Gs amdutgs `ns indtrgtns dns tkrans `g lkhmslgèén rklgtmvg æ cmsiglmzgèén prívmg5
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Gs amdutgs `k indtrgtns `k quglqukr vglnr quk vkdbga g iklkjrgr-sk pnr ksirmturg
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pÿjlmig k iuons iuons kdigrhns tkd tkdbga bga `k skr sg sgtmsckmtns tmsckmtns dn gitn `g sug iklkjrgèén5 iklkjrgèén5 Ns `mplnags k `kspgibns rklgtmvns æ g`amssén `k pkssngl dén vmdiulg`n æ cudèén
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pÿjlmig, gssma inan tn`gs gs g`amssûks ka igtkhnrmgs `k mdhrkssn dg g`amdmstrgèén pÿjlmig. nrègakdtgl `ns gitns k indtrgtns suokmtns æ ourms`mèén `n Prmjudgl G`amdmstrgtmvn5 Cmsiglmzgr, suikssmvg k indinamtgdtkakdtk ns `mdbkmrns pÿjlmins5
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Cmsiglmzgr g gplmigèén `ns rkiursns cmdgdikmrns njtm`ns n kstrgdhkmrn,
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dnakg`gakdtk dnakg`gak dtk trgvís `k kaprístmans, sujsá`mns, gvglks k `ndgtmvns. Ykhud`n Akmrkllks (:667) dn êajmtn `g cmsiglmzgèén indin indinamtgdtk amtgdtk k suikssmvg? Vrnik`kr æ cmsiglmzgèén indinamtgdtk k suikssmvg `ns `mdbkmrns pÿjlmins, dn
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êajmtn `gs inapktïdimgs indckrm`gs pnr lkm mdilumd`n g gvglmgèén skhud`n irmtírmns `k kindnamg, kcmiçimg k kcmimïdimg5 Vrnik`kr æ cmsiglmzgèén `g gplmigèén `ns rkiursns cmdgdikmrns njtm`ns gtrgvís `k
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kaprístmans, sujsá`mns, gvglks k `ndgtmvns, dn êajmtn `g g`amdmstrgèén pÿjlmig ikdtrgl5
Gprkimgr k `kim`mr ns prnikssns `k prkstgèén `k indtgs `gs kdtm`g`ks snjrk sug
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ourms`mèén indbkikr indbkikr k `kim`mr snj snjrk rk nutrgs agtírmgs ggtrmjuá`gs trmjuá`gs pnr lkm5
7.3.Zksultg`ns `g Cmsiglmzgèén `ns Gitns G`amdmstrgtmvns Zk`uèén `n dÿakrn `k kxkiuèén `k gitns k indtrgitns iklkjrg`ns kdtrk g g`amdmstrgèén pÿjlmig k pgrtmiulgrks, pgrtmiulgrks, ska g prí prívmg vmg sujamss sujamssén én æ Ourms`mèén G G`amdmstrgtmvn, `amdmstrgtmvn, pgrg pgrg kckmtn `k cmsiglmzgèén5 Guakdtn `k dÿakrn `k indtrgitns sujaktm`ns æ Ourms`mèén O urms`mèén G`amdmstrgtmvn, pgrg n kckmtns g gdntgèén5 @mamdumèén `k dÿakrn `k prnikssns `kvnlvm`ns pklg Ourms`mèén G`amdmstrgtmvn, pgrg kckmtn `k inrrkièén5 @mamdumèén `k dÿakrn `k prnikssns rkiusg`ns pklg Ourms`mèén G`amdmstrgtmvn, dn êajmtn `g cmsiglmzgèén prívmg5 Guakdtn `g iulturg `k prkstgèén `k indtgs.
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7.8.Indtrnln k cmsiglmzgèén `g indtg hkrgl `n Kstg`n Kst g`n @k ginr`n ina n onrdgl L[YG, imtg`n pkln pnrtgl Anègajmquk pgrg Pn`ns :, n Prmjudgl G`amdmstrgtmvn `k Anègajmquk indsm`krg quk vçrmgs mdstmtumèûks `n Kstg`n dén igdglmzgrga rkikmtgs pgrg n tksnurn ka :670, rkglmzgrga mdvkstmakdtns dén nrègakdtg`ns k kxkiutgrga `kspksgs mdgprnprmg`gs mdinrrkd`n ka `ksvmn `k gplmigèén. Dua pgrkikr snjrk g Indtg Hkrgl `n Kstg`n (IHK) `k :670, quk g Gsskajlkmg `g Zkpÿjlmig `k Anègajmquk inakènu g `kjgtkr bnok, n Prmjudgl G`amdmstrgtmvn rkckrk quk dka tn`gs gs rkikmtgs mdhrkssgrga dg Indtg ßdmig `n Pksnurn (I[P), tgl inan prkvï g lkhmslgèén cmdgdikmrg anègajmigdg. "Pn`ns ns rkiursns pÿjlmins `kvka skr ikdtrglmzg`ns ina vmstg g uag agmnr igpgim`g`k `k hkstén, `kdtrn `ns prmdiápmns `k kcmiçimg, kcmimïdimg k kindnamim`g`k", indsm`krg gquklg mdstêdimg ou`mimgl anègajmigdg, quk kxkrik tgajía gs cudèûks `k Prmjudgl `k Indtgs dn pgás. Cmhukmrk`n (:667) gcmrag quk dgs kdtm`g`ks gu`mtg`gs, prnsskhuk n pgrkikr, sujsmstka `kcmimïdimgs dg nrhgdmzgèén `ns grqumvns, n quk dén pkramtk g lniglmzgèén cçiml `ns `niuakdtns inaprnvgtmvns `gs rkikmtgs inlktg`gs k `gs `kspksgs kxkiutg`gs kxkiutg`gs.. N Prmjudgl G`amdmstrgtmvn njskrvg gmd`g quk `g gdçlmsk `g IHK `k :670 indstgtga-sk gmd`g `ntgèûks nrègakdtgms dén snlmimtg`gs pklgs mdstmtumèûks m dstmtumèûks supnstgakdtk jkdkcmimçrmgs k rk`mstrmjumèûks `k `ntgèûks `k uags vkrjgs pgrg nutrgs, ska sk njk`kikr gns prnik`makdtns k lmamtks kstgtuá`ns dg lkm. Ykhud`n Eklskd (7==0), `urgdtk n `kjgtk pgrlgakdtgr, g jgdig`g `g Crkdtk `k Lmjkrtgèén `k Anègajmquk (Crklman), pgrtm`n dn pn`kr k quk `ktía g agmnrmg dg Gsskajlkmg `g Zkpÿjlmig, `kckd`ku g gprnvgèén `g IHK, gssmdglgd`n gvgdèns dg klgjnrgèén `n `niuakdtn. "G Gsskajlkmg `g Zkpÿjlmig `kvk rkindbkikr ns kscnrèns k gvgdèns `n Hnvkrdn dg klgjnrgèén `g IHK, gpksgr `k ikrtgs mapkrckmèûks quk gmd`g sk vkrmcmiga", `kilgrnu Anrkmrg Sgsin, `kputg`n `g Crklman.
: Prmjudgl G`amdmstrgtmvn anègajmigdn irmtmig Indtg Hkrgl `n Kstg`n `mspndávkl ka bttps?//agiug.jlnhs.ina/angajmquk^pgrg^tn`ns/:673/63/trmjudgl-g`amdmstrgtmvnan%I9%G8gajmigdn-irmtmig-indtg-hkrgl-`n-kstg`n.btal gikssn gns 6:/63/:6:6 pklgs 63?;3 Amd an%I9%G8gajmigdn-irmtmig-indtg-hkrgl-`n-kstg`n.btal
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Vnr sku turdn, g Zksmstïdimg Dgimndgl Anègajmigdg (Zkdgan), prmdimpgl pgrtm`n `k npnsmèén, `kckd`ku n ibuajn `g IHK, irmtmigd`n g gusïdimg dn `niuakdtn `gs ibgag`gs `ávm`gs ksind`m`gs, indtrgá`gs pkln Hnvkrdn kdtrk :679 k :670. "N pgás cnm kd`mvm`g`n æs ksind`m`gs k kssks kaprístmans dén indstga `kstg indtg, cmigd`n agms quk ilgrn quk n Hnvkrdn dén kstç g rkspkmtgr gs rkinakd`gèûks `g Gsskajlkmg `g Zkpÿjlmig dka g Indstmtumèén ka rklgèén æs dnrags quk `kvka skr skhum`gs dg klgjnrgèén `g Indtg Hkrgl `n Kstg`n", gcmranu Gdtùdmn Auibgdhg, `kputg`n `n prmdimpgl pgrtm`n `k npnsmèén. Pgajía n Anvmakdtn @kanirçtmin `k Anègajmquk (A@A), tkrikmrg jgdig`g pgrlgakdtgr, irmtminu g namssén `gs hgrgdtmgs quk n Hnvkrdn anègajmigdn prkstnu g cgvnr `gs `ávm`gs indtrgá`gs pklgs kaprksgs pÿjlmigs quk jkdkcmimgrga `ns ibgag`ns kaprístmans ksind`m`ns, ksind`m`ns, supkrmnrks g aml amlbûks `k kurns. "Kstg Indtg Hkrgl `n Kstg`n í cglgimnsg, kdinjrk g agmnr crgu`k cmdgdikmrg dg bmstùrmg `n pgás, dén cgz rkckrïdimg g kaprístmans quk kstruturga g jgdigrrntg ka quk n pgás sk kdindtrg", `kilgrnu Ckrdgd`n Jmsagrquk.
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:. Indsm`krgèûks cmdgms @mgdtk `n kxpnstn dn prkskdtk trgjglbn `k pksqumsg, ibkhg- sk gn indskdsn quk n Prmjudgl G`amdmstrgtmvn tka ua pgpkl prkpnd`krgdtk ka hgrgdtmr g oustmèg g`amdmstrgtmvg, cmsigl k g`ugdkmrg gn im`g`én jka inan g jng hkstén k indtrnln `ns `mdbkmrns pÿjlmins, í uag Mdstmtumèén iílkrk k kcmigz dg prnanèén `g mdtkhrm`g`k k mapgrimglm`g`k `g G`amdmstrgèén Vÿjlmig. Dg vkr`g`k, indtrmjum tgajía pgrg rkcnrègr, cgimlmtgr k glgrhgr n gikssn `n im`g`én æ oustmèg g`amdmstrgtmvg, indsnlm`gr g jng hkstén `ns cud`ns `n Kstg`n k, `k uag cnrag hkrgl, pkramtk quk g oustmèg skog ckmtg `k ` k cnrag agms rçpm`g gssma inan í `k uag kxtrkag mapnrtêdimg dn indtrnln k cmsiglmzgèén `k tn`ns gitns G`amdmstrgtmvns pgrg n jna cudimndgakdtn `g G`amdmstrgèén Vÿjlmig.
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9. Zkckrïdimgs jmjlmnhrçcmigs Indstmtumèén `g Zkpÿjlmig `k Anègajmquk (:660) Lkm d.¿ :;/:66= Igktgdn. Agriklln. (:667). Agdugl
`k `mrkmtn g`amdmstrgtmvn g`amdmstrgtmvn.
76. k`. rkv. k gitugl.
Inmajrg? Glak`mdg Inklbn, Cçjmn [lbng.(:66:). Iursn `k `mrkmtn inakrimgl . 3. k`. rkv. k gtugl. `k ginr`n ina n dnvn iù`mhn imvml (Lkm d. 76.063, `k 76-7-:66:). Yén Vguln? Ygrgmvg
@m Vmktrn, Agrmg Yylvmg _gdkllg.(:669). @mrkmtn g`amdmstrgtmv g`amdmstrgtmvn n. 7;. k`. Yén Vguln? Gtlgs Ckrrgz, Pkrimn Ygapgmn. (:669).
Mdtrn`uèén Mdtrn`uèé n gn kstu`n `n `mrkmtn? tíidmig, `kimsén,
`namdgèén . 0. k`. Yén Vguln? Gtlgs
Cmhukmrk`n, Luimg Sgllk. (:667). Iursn `k `mrkmtn g`amdmstrgtmvn. ;. k`. rkv., gtugl. k gapl. Yén Vguln? Aglbkmrns
Hgspgrmdm, @mnhkdks. (:66:). @mrkmtn Ygrgmvg Eklskd, Bgds. (7==0).
g`amdmstrgtmvn g`amdmstrgtmvn.
Pknrmg purg `n `mrkmtn.
8. k`. rkv. k gtugl. Yén Vguln?
trg`. Onén Jgptmstg Agibg`n. 0. k`. Yén
Vguln? Agrtmds Cndtks
Oustkd. Agrègl. (:666). Inakdtçrmns æ lkm `k lmimtgèûks k indtrgtns g`amdmstrgtmvns . 2. k`. Yén Vguln? @mglítmig
Ak`gugr, N`ktk.(7==2). @mrkmtn g`amdmstrgtmvn g`amdmstrgtmvn an`krdn an`krdn. :. k`. rkv. k gtugl. Yén Vguln? ZP
Akmrkllks. Bkly Lnpks. (:667). @mrkmtn Vguln? Aglbkmrns
g`amdmstrgtmvn g`amdmstrgtmvn jrgsmlkmrn. jrgsmlkmrn. :3.
Aklln, Iklsn Gdtðdmn Jgd`kmrg `k. (:669).
k`. gtugl. Yén
Iursn `k `mrkmtn g`amdmstrgtmvn. 7;. k`. rkc.,
gapl. k gtugl. Yén Vguln? Aglbkmrns
Vkrkmrg, Onsí Pnrrks.(7==0). Inakdtçrmns g`amdmstrgèén pÿjlmig. Zmn `k
æ lkm `k lmimtgèûks k indtrgtgèûks `g
Ogdkmrns? Zkdnvgr
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