El Impuesto Selectivo Al Consumo - Tributario

 

AKVÊX^IM E JKTAM XNÑTEAM

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;.  Jkram Inoki. Ni ejpunstm sninatevm ki ki amgsujm< nxprns nxprnskhm khm pmr sus kdrn kdrnvekturks vekturks (EQA), nstk gmrjkhm ng ik iny hni ejpunstm ongnrki k iks vngtks, pkrk snr prnaesms kdkrak tmhm ni tetuim snoughm hn ik jngaemgkhk jngaemgkhk iny, tkxktevkjngtn hn hnshn shn ni krtêauim >6¶ bkstk ni 3?¶< ksê tkjdeåg sn ngaungtrk rnou rnouikhm ikhm hnshn ni krtêauim ;4¶ ;4¶ ki ;8¶ hni rnoikjngtm rnoikjngtm hn ik iny hni EOS.

4.  Amganptm. Q^GKX hncegn ki EQA, amjm ug ejpunstm eghernatm; ni auki sn hestegoun hni EOS, pmrqun smim vk k orkvkr hntnrjegkhms prmhuatms y/m krtêauims ims aukins gm smg rnamjnghkdins rnamjnghkd ins pkrk ik gnansehkh dëseak hni bmjdrn< ns hhnaer, naer, qun orkvkrk im qun gm ns prejmrheki pkrk ni hnskrrmiim y ni smstngnr hn ik pnrsmgk< amjm ns ni aksm hn ik  dndehks qun akuskg ug nstkhm ntêieam k ik pnrsmgk amjm ni kiambmi< ksê tkjdeåg tngnjms k ims pnrcujns, khmrg khmrgms ms pkrk ni au aunrpm nrpm amjm iks kibk`ks, iks `myks, y ims rnim`ns< tkjdeåg hn kquniims prmhuatms quêjeams qun pmiuyng m amgtkjegkg ni jnhem kjdengtn tki ns ni aksm hn ims amjdustedins. Heatk amjm cegkiehkh, iejetkr ik amgsujeaeñg hn prmhuatms qun mreoegkg akrkatnrêsteaks amgtrkreks y qun kcnatkg hn jkgnrk gnoktevk ki mrhng< nstn punhn hkrsn hn jkgnrk pnrsmgki, tkgtm ng ni ëjdetm smaeki y smdrn tmhm hndnjms jngaemgkr tkjdeåg iks aamgsnaungaeks mgsnaungaeks qun oongnrkg ngnrkg ng gunstrm ngtmrgm jnhemkjdengtki, ns kksê sê qun orkvk k ims amjdustedins y k ims aeokrrms.

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 Qmg kquniims tredutms qun orkvkg ik aerauikaeñg hn ims dengns y hn ims snrveaems, ng mtrks pkikdrks ik akpkaehkh namgñjeak hn kquni qun amgsujn heabm deng.

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Ng mtrks pkikdrks ni ejpunstm sninatevm ki amgsujm amgsestn ng kquniik rnkiezkaeñg amjm jnhem prnvngtevm amg ik cegkiehkh hn prmjmvnr ik iuabk amgtrk ik amgtkjegkaeñg y jnhem kjdengtn< ns hnaer, ugm hn ims jës aikrms n`njpims hn ims aukins hntkiikrnjms jks khnikgtn ng aukgtm k im qun korkvk nstn ejpunstm ns ik oksmiegk, amjm skdnjms ik jkymr pkrtn hn ik pmdikaeñg bkan usm hn iks jmtmaeaintks hn hms tenjpms< se deng ns aenrtm ng juabms pkêsns sn bkg prmbedehm ni usm hni jesjm  pmr ik amgtkjegkaeñg qun akusk seg njdkrom ng gunstrm pkês ns eghespngskd eghespngskdin in hnsbkanrgms< hnsbkanrgm s< ns kbê qun sn korkvk ik oksmiegk 28. Ik mtrk cegkiehkh ns qun ni EEQA QA sn hk hk pkrk hesjeguer ik nxpkgseñg hni EOS, yk qun amjm skdnjms bky vkrems amgsujehmrns ims aukins md`ntevkjngtn jkgecenstkg y nvehngaekg tngnr ugk akpkaehkh hn amgtreduaeñg kitk yk snk pmr ik amjprk y/m khqueseaeñg hn dengns sugtumsms (iu`m), amjm pmr n`njpim0 ims vnbêauims kutmjñveins gunvms, iks kouk njdmtniikhks, iks dndehks rnbehrktkgtns y/m iks ngnroåteaks, ngtrn mtrks.4  Qn punhn amgaiuer ngtmgans, amjm kquni ejpunstm qun orkvk iks vngtks ng ni  pkês snk nstn k gevni hn prmhuatmr, ksê tkjdeåg ik ejpmrtkaeñg hn ims dengns yk jngaemgkhms përrkcms krredk im aukins sn hnskrrmiikrëg ng ni trkgsaursm hni tnjk. Ns ksê qun tngnjms ksê qun iks tksks hn åstn ejpunstm nstëg ciuatukghm ngtrn ni 6% y >6 %, nstm vk k hnpnghnr hn kaunrhm k ik ceourk hni deng m hni snrveaem qun snrë orkvkhm. Vkrk im jngaemgkhm iêgnks krredk, iks rnspnatevks tksks sn ngaungtrkg ng ims yk jngaemgkhms Kpågheans EEE y ES hni Xnxtm Ðgea Ðgeamm Mrhngkhm hn ik Iny hni ejpunstm ongnrki k iks vngtks. 4

 bttp0//mrengtkaemg.sugkt.omd.pn/eghnx.pbp/njprnsks-jngu/ejpunstm-ongnrki-k-iks-vngtks-y-sninatevm-kiamgsujm/ejpunstm-sninatevm-ki-amgsujm-njprnsks.

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4.;. 

Dksns tnñreaks. Qnoðg ni kutmr AKTTKQAM I (;55?), gms snûkik qun ni gkaejengtm y/m mreong hni bnabm ongnrkhmr hn ik mdieokaeñg tredutkrek hni ejpunstm sninatevm ki amgsujm sn mreoegk ng hms kspnatms ejpmrtkgtns ims aukins smg0  ;.  Ng iks vngtks hn dengns ims aukins nstëg nxpieakhms ng ims kpågheans EEE y ES hn ik rnetnrkhk y yk jngaemgkhk Iny hni EOS n EQA. Hngtrm pmhnjms ngamgtrkr im seouengtn0   Ng ik vngtk hn jundins0 bkaenghm rncnrngaek ik cnabk ng ni auki sn

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njetk ni amjprmdkgtn hn pkom m ng ik cnabk qun sn ngtrnoun heabm  deng< nstm vk k hnpnghnr hn auki bnabm mmaurrk aurrk prejnrm.   Ksê tkjdeåg aukghm nxestk ni rnterm hn ims dengns0 ng nstn aksm punhn

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rnterkr ims heabms dengns dengns ni jesjm prmpentkrem, prmpentkrem, punhn snr ni sm smaem aem m ni jesjm tetuikr hn ik njprnsk njprnsk jesjk, tmhm vk k hnpng hnpnghnr hnr hn ik cnabk ng ng qun maurrk prejnrm, tki ns ni aksm qun tkjdeåg sn punhk njeter ni amjprmdkgtn hn pkom. 4.  Ik ejpmrtkaeñg hn dengns0 ni gkaejengtm hn ik mdieokaeñg tredutkrek sn hkrë ng ik cnabk ng ni auki sn smieaetk su hnspkabm m amgsujm. Ns kbê qun tngnjms im seouengtn0   Qn punhn hkr ng ni aksm hn ngtrnok hn dengns k ims amjesemgestks

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senjprn y aukghm åstms bkykg vnghehm sus dengns jn`mrëghmsn ng heabk mpmrtugehkh ik mpnrkaeñg.   8

 

  Ims dengns sn punhng hkr ng amgseogkaeñg< aukghm ni amgseogktkrem

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gnomaen ik vngtk hn ims rncnrehms dengns y ksê hëghmsn ik mpmrtugehkh hn rnkiezkr iks hms mpnrkaemgns.   Qe bky ik ejpmrtkaeñg m ik khjeseñg tnjpmrki hn dengns sn hkrë ng ik

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cnabk hmghn sn bkyk prmhuaehm ni bnabm y ik trkgscmrjn ng hncegetevk. Kquniims dengns qun smg hnstegkhms ki amgsujm hkghm k ngtnghnr qun niims  punhng snr ejpmrtkhms m qun im bkykg prmhuaehm ng ni pkês tnghrë qun iinvkr ni hntnrjegkhm prnaem qun suoereñ ni prmhuatmr m ni ejpmrtkhmr pkrk su vngtk y nstk tnghrë qun nstkr hkhk hn jkgnrk jkgnrk aikrk y gmtmrek tki amjm im nstkdinan ik gmrjk y ik iny. Vmr su pkrtn ni kutmr KB^JKHK B y OMGPKINP C (4666) , gms egheakg qun ni ejpunstm ki amgsujm sn akrkatnrezk pmr snr rnornsevm punstm qun su amgsujm sn hkrë ng cmrjk hn pmrangtk`ns y tnghnrk k hesjeguer ng ik jnhehk qun ims egornsms ksaenghkg k ugk nsakik, ksê tkjdeåg jkgecenstk qun ni heabm nsqunjk gm amgsehnrk ik akpkaehkh amgtredutevk hni pkom hni amgtreduyngtn. Ns hnaer qun ik tksk hni ejpunstm ki amgsujm kujngtkrk hn kaunrhm k su jmgtm tmtki pmr amgsujm prevkhm, gm bkaenghm gegoðg tepm hn hestegaeñg ngtrn kquniims dengns orkvkhms y nxngtms, ns kse qun ik hestreduaeñg hni egornsm snrë sejeikr k ik hnjkghk hn hegnrm smdrn ni auki sn nstejk ng cugaeñg ki amgsujm y sn rnpkrterë ik akrok tredutkrek ngtrn niims.

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Vmr mtrm ikhm KTEKQ I., DKTTENR K., SKINGAEK K. (466>), egheak qun ni ejpunstm sninatevm ki amgsujm rnakn smdrn kquniiks hnaesemgns hn amgsujm ni auki auki nstkrë rnouikhm ki dun dungg usm hn ik smaenhkh smaenhkh hnpnghenghm hn ims ehnkins hn ims jesjms y k su vnz amjm snoughm iuokr smg cmghms rnakuhkhms pkrk ni nstkhm. Ng aukgtm k iks bepñtnses hn egaehngaek hni ejpunstm sninatevm ki amgsujm< KO^EIKT B (466?), snûkik ’qun amjprnghnrëg ims prnsupunstms hn bnabm kquniims qun sn ngaungtrng tepeceakhms ng ik iny, auym kaknaejengtms ongnrkrk ni gkaejengtm hn ik mdieokaeñg tredutkrek, ik prnstkaeñg pnaugekrek hni nstkhm y hn auym kgëieses n egtnrprntkaeñg hn akhk ugm hn ims seouengtns auktrm kspnatms qun hntnrjegkrëg ims bnabms namgñjeams ims aukins nstkrëg kcnatms ki ejpunstm y smg ims seouengtns‚0     Qnoðg ni kspnatm jktnreki< ni auki nstkr hereoehk k rnkiezkr ik

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vnreceakaeñg hn jkgnrk md`ntevk y prnaesk hni bnabm ni auki sn dusak orkvkr.   Qnoðg ni kspnatm sud`ntevm< qun nstë hereoehm pkrk kquniims su`ntms qun

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egtnrvengng ng ik rnikaeñg tredutkrek.   Qnoðg ni kspnatm tnjpmrki< iikjkhm ksê pmrqun amgceourkrk ik

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hnsarepaeñg nxkatk y prnaesk hni jmjngtm ng sn amgceourk ni bnabm ni auki sn prntnghn orkvkr amg ni ejpunstm< dëseakjngtn ki tenjpm.   Qnoðg ni kspnatm nspkaeki< hn snr ni aksm hni ejpunstm sninatevm ki

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amgsujm snoðg nstn kspnatm hn hndn tngnr ng aungtk ug pregaepem ni auki ns hn tnrretmrekiehkh, yk qun k akusk hn niim smim sn pmhrë orkvkr   3

 

kquniims bnabms y/m setukaemgns qun bkykg maurrehm hngtrm hni tnrretmrem gkaemgki. Vmr su pkrtn DKTTENGXMQ T. (46;4), snûkik qun0 ’Ni ejpunstm sninatevm ki amgsujm ns ug tredutm ni auki kcnatk k iks pnrsmgks gkturkins y/m  `urêheaks qun ngk`ngkg jnrakgaêks hn prmhuaaeñg gkaemgki, ksê amjm iks ejpmrtkaemgns n egtnrgkaemgkins hn dengns‚.  Kpieaëghmsn ksê ng cmrjk qun nstn  punhk egaeher ugk smik vnz ng vkreks gnomaekaemgn gnomaekaemgnss hn ims aukins puhenrk snr md`ntm hn ug deng orkvkhm pmr jnhem hn ik karnhetkaeñg y trksikaeñg. Vmhnjms ngtnghnr ki EQA, amjm kquni tredutm auyk kpieakaeñg amjm su gmjdrn im egheak snrë hn jkgnrk sninatevk yk qun vk k orkvkr kquniiks ngk`ngkaemgns smdrn jnrakgaêks hn prmhuaaeñg snkg nstks gkaemgkins y ik ejpmrtkaeñg hn heabms dengns. Ims jesjms qun snrëg aikseceakhms hn kaunrhm ki sestnjk krkganikrem ni auki orkvkrk k ims su`ntms pksevms ng iks vngtks hn  prmhuaaeñg gkaemgki. Hn eouki cmrjk @KTKJEIIM J. (46;1),  snûkik qun ’ni ejpunstm sninatevm ki amgsujm snrë kpieakdin k kquniims prmhuatms sugtumsms m dengns hn iu`m< amjm smg ims vnbêauims tkins amjm kutms, ims ieamrns, iks `myks, ` myks, iks dndehks, y ims amjdustedins‚. 

Qnoðg egcmrjns ik jkymr pkrtn hn nstn ejpunstm m ik jkymr pkrtn hn egornsms qun ongnrk ni EQA prmvengn hni ejpunstm qun sn kpieak ki amjdustedin y ng ims prmhuatms amjm iks dndehks kiambñieaks (ik anrvnzk), snrëg akiauikhms hn kaunrhm ki jmgtm qun sn vnghk m sn ejpmrtn.

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Ns ksê qun ni hekrem ik ONQXEMG (46;>), egheak qun gunstrm pkês ni Vnrð maupk ni snxtm iuokr ng tmhk Iktegmkjåreak amg ni jkymr êghean ng amgsujer  dndehks kiambñieaks, senghm ksê qun kgukijngtn amgsujng 2.; ietrms pnr aëpetk, snoðg im egcmrjñ ik Mrokgezkaeñg Vkgkjnrea Vkgkjnreakgk kgk hn ik Qkiuh (MVQ).

1.  Ëjdetm hn kpieakaeñg qun orkvkg ni EQA.   Ik vngtk hngtrm hni pkês k gevni hn prmhuatmr y ik ejpmrtkaeñg hn kquniims

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 dengns jngaemgkhms jngaemgkhms ng ims Kp Kpågheans ågheans rnsp rnspnatevms natevms hni EEE y ES. Ng ni aksm hni kpåghean EEE, nstn vk k orkvkr kquniims prmhuatms amjm smg hn usm ngnroåteam, ksê tkjdeåg ik oksmiegk pkrk jmtmrns nstks punhng snr egcnremrns m supnremrns k 28, 56 y/m 5>< tmhm hnpnghnrë hni pmrangtk`n ng aukgtm k okiñg y ki vmiujng amg ni qun aungtk akhk prmhuatm. Ng im qun rnspnatk ki kpåghean ES nstms prmhuatms nstkrëg rnoehms ki sestnjk hn vkimr, ngtngheågh ngtngheåghmsn msn pmr nstm nstmss k kquniims prmhu prmhuatms atms ng ims aukins aukins su tkzk vkrêk hnshn hnshn ug 6% amjm ns ni aks aksmm hn kquniims kutmjñv kutmjñveins eins uskhms amgcmrjn ik iny G¶ 4265; y su rnspnatevm rnoikjngtm< ksê tkjdeåg k ims vnbêauims qun bkykg sehm rnpkrkhms y /m rnkamgheaemgkhms ng ANXEAMQ. Ng ni aksm hn iks dndehks rnbehrktkgtns, hndehks qun nstejuikg ki bmjdrn m kquniiks qun smg ngnroezkgtns y tmhm tepm hn dndehk ni auki gm tngok kiambmi ng su amgtngehm y qun snkg hn usm pkrk ni kievem m kiougk hmingaek ni auki amgtreduyk ng ni deng hn iks pnrsmgks pnrsmgks,, amjm ni aks aksmm hn amjpinjngtms amjpinjngtms gutreaemgkins m kiejngteaems, gåatkrns hn crutk, ims ikxkgtns m hestegtks  prnpkrkaemgns iêquehks iêquehks k nxanpaeñg hni sunrm sunrm mrki nstkrëg kcnatms k ugk tkzk hni   2

 

;? %, iks jesjks qun kcnatkrkg k iks kouks njdmtniikhks snk jegnrkins m okseceakhks, qun amgtngokg kzuakrns m nståg krmjktezkhks. Ng ugk tkzk hn 46% sn orkvkrkg kquniims prmhuatms ni auki su amgsujm bkdetuki y hn jkgnrk nxansevk hkûk ik skiuh hn ik pnrsmgk tki ns ni aksm hni kiambmi ntêieam qun gm nstå hnsgkturkiezkhm< ni kiambmi y ni koukrhengtn hnsgkturkiezkhmss ng aukiquenrk hn su orkhukaeñg. hnsgkturkiezkhm Qnoðg ni hekrem VNTÐ 4; (46;2) pmr akhk ietrm qun sn  prmhuzak ninvëghmsn ksê ngtrn ug 16 k 1> % su tksk ki vkimr snoðg ni prnaem qun tngok ki pðdieam. Vmr ni amgtrkrem pkrk kquniims ieamrns auym orkhm hn kiambmi snk jkymr k im kgtnremrjngtn heabm m snk qun nstms supnrng ims 46 orkhms sn jkgtnghrë ng 1.86 smins pmr akhk ietrm sudenghm ksê su tksk ngtrn ims 4> k 86%. Ng ni aksm hn ims vnbêauims gunvms qun servkg hn trkgspmrtn pkrk  pnrsmgks< akjemgntks snkg nstks hn ug m hmdin akdegk ik tkzk t kzk snrë hn ug ;6 %<  pmr mtrm ikhm snrë hn ug 16% pkrk kquniims kquniims trkgspmrtns ims aukins sservkg ervkg pkrk ni   5

 

jkgtngejengtm hn akrrntnrks amjm smg ims trkatmrns y kquniims vnbêauims qun servkg amjm trkgspmrtn hn jnrakgaêks. Amg ugk tkzk hn >6% nstkrë nstkrëgg kcnatms ims seouengtns prmhuatms0 ims aeokrrms

y ims aeokrretms1  ims aukins amgtngokg tkdkam, ksê amjm sus

suanhëgnms.   Mtrm pugtm qun ns prnaesm rnakiakr ns qun tkjdeåg orkvkrk ik vngtk ng ni

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 pkês pmr ni ejpmrtkhmr hn ims dengns nspnaeceakhms ng ni ietnrki k) hni kpåghean ES hni X^M hn ik Iny hni EOS, hmghn yk sn beaenrmg jngaeñg përrkcms krredk< k hecnrngaek hni kgtnremr ni auki orkvk ik vngtk tkgtm k gevni hn prmhuatmr n ejpmrtkaeñg, nstn ðitejm orkvk tkjdeåg ik vngtk ng ni pkês pnrm yk gm ki prmhuatmr se gm ki ejpmrtkhmr.   Ims hngmjegkhms `unoms hn kzkr y iks hestegtks hestegtks kpunstks, kpunstks, amjm ims

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 `unoms hn imtnrêks, ims degoms, iks recks, ims smrtnms y ims hestegtms nvngtms bêpeams. Akdn rnskitkr qun aukghm gms rncnrejms k nstms tepms hn katevehkhns iks aukins smg hn jkgnrk rnarnktevk pkrk ni bmjdrn y juabks vnans  pnr`uheaeki rnouiëghmsn rnouiëghmsn ksê amjm ug ejpunstm< gms nstk nstkjms jms rncerenghm k kquniims `unoms ng iks aukins sn tengng ugk pmsedeiehkh hn okgkr m  pnrhnr dëseakjngtn gm hnpnghng hn ik bkdeiehkh m ik hnstrnzk hni qun nstë `uokghm ng mtrks pkikdrks hnpnghnrë juabm hni kzkr hn ik aksukiehkh m ik ejprnvesedeiehkh amg ik qun aungtk ni `uokhmr.

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 Ns gnanskrem bkanr ugk hecnrngaek ngtrn aeokrrms y aeokrretms se deng smg sejeikrns pnrm ik hecnrngaek snrek ng qun ni prejnrm ns kquni qun nstë ngvunitm amg ug pkpni dikgam, jengtrks qun ni aeokrretm pmr ni gmjdrn ng hejegutevm ns jës pnqunûm y nstë ngvunitm pmr ugk sustkgaek pkrnaehk ki pkpni y ng aukgtm k su amimr snrë jkrrñg ims jesjms qun amgtnghrëg tkdkams.

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Ns prnaesm bkanr jngaeñg qun pkrk ims ncnatms hni prnsngtn ejpunstm ni krtêauim gðjnrm >;¶ hn ik Iny hni EOS n EQA, gms hk k amgmanr qun hndnjms tngnr pmr amganptm hn vngtk snoðg im qun nstepuik ni krt. 1¶ hn ik aetkhk gmrjk. Ksejesjm heabm krtêauim snûkik qun0 ’sn ngtnghnrë pmr vngtk k tmhm katm pmr ni qun sn trkgscenrng  dengns k têtuim mgnrmsm, eghnpngheng eghnpnghengtnjngtn tnjngtn hn ik hnseogkaeñg hnseogkaeñg qun sn hå k ims amgtrktms m gnomaekaemgns qun mreoegng nsk trkgscnrngaek y hn iks amgheaemgns pkatkhks  pmr iks pkrtns‚. 8  Ni ejpunstm sninatevm ki amgsujm rnakuhk anrak hni ;>% hni tmtki hn ims tredutms rnamoehms, k hnaer vnrhkh ns ugk aecrk juy kprnaekdin hngtrm hn ims egornsms tredutkrems< ik vngtk hn nstms prmhuatms ims aukins yk sn henrmg k amgmanr iêgnks krredk seg njdkrom amjm `usteceakaeñg hni pmrqun sn egarnjngtñ nstn ejpunstm ns pmrqun su amgsujm nxansevm ns pnr`uheaeki pkrk ik skiuh hn ims aeuhkhkgms y amg rnspnatm k ik snourehkh trkn amgsnaungaeks gnoktevks jmtevm pmr ni auki ongnrk amstms cunrtns pkrk ni nstkhm.

8.  Qu`ntms hni Ejpunstm (EQA). Vkrk tngnr amgmaejengtm hn quengns smg ims su`ntms gms rnjeternjms k im qun nstepuik ni krtêauim >1¶ hn ik Iny hni Ejpunstm Ongnrki k iks Sngtks, åstn gms nxprnsk qun ng akiehkh hn amgtreduyngtns hni ejpunstm sninatevm ki amgsujm< snrëg su`ntms ims seouengtns0

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 Xnxtm Ðgeam Mrhngkhm hn ik Iny hni Ejpunstm Ongnrki k iks Sngtks, Krt. 1¶, hncegn iks vngtks su`ntks ki Ejpunstm Qninatevm ki Amgsujm.

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  Ims prmhuatmrns m iks njprnsks ims aukins nstëg vegauikhks hn jkgnrk

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namgñjeak k åstms, senjprn qun iks vngtks sn rnkieang r nkieang hngtrm hni pkês.   Kquniims qun sn hnhequng hnhequng k ejpmrtkr ims ddengns engns orkvkh orkvkhms. ms.

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  Iks njprnsks m kquniims ejpmrtkhmrns qun nstëg vegauikhks hn jkgnrk

namgñjeak k åstms ng auyks vngtks qun sn rnkieang hngtrm hni pkês hmghn sn orkvkrmg ims dengns.   Ksê tkjdeåg smg su`ntms hn ejpunstm kquniiks njprnsks mrokgezkhmrks y

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tetuikrns hn kutmrezkaemgns hn ims rnspnatevms `unoms hn kzkr y k iks jngaemgkhks kpunstks, kpunstks, hn ims qun sn rn rncenrn cenrn ni egaesm a) hni krtêauim >6 >6¶¶ hn ik Iny hni Ejpunstm Ongnrki k iks Sngtks.

Iunom hn amgmanr k quengns ims amgsehnrk amjm su`ntms hni EQA snoðg im yk jngaemgkhm përrkcms krredk< ns gnanskrem bkanr jngaeñg qun ng nstn pugtm rnsuitk eghespngskdin mdsnrvkr im qun nxpieak ik Inoesikaeñg rnoikjngtkrek smdrn heabm aksm< ns pmr niim qun hkrnjms hkrnjms k amgmanr snouehkjngtn k ims qqun un amgsehnrk ni ni rnoikjngtm hn ik Iny hni hni EOS ng su prejnr guj gujnrki nrki hni krtêauim ;4 amjm su`ntms su`ntms hni Ejpunstm Ejpunstm Qninatevm ki Amgsujm0

k.  Qnoðg ik vngtk hhnn dengns nngg ni pkês0   Ims qun prmhuang prmhuang m ims qun ck ckdreakg, dreakg, punhng snr hni tepm hn pnrsmgk pnrsmgk

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gkturki m `urêheak qun katðkg hn jkgnrk hernatk ng ik cksn ðitejk hni  prmansm hnstegkhm k prmhuaer ims dengns nspnaeceakhms ng ims kpågheans EEE y ES hni hnarntm.

  ;4

 

  Xkjdeåg snrë su`ntm hn ejpunstm sninatevm kquniik pnrsmgk qun jkghk

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k ckdreakr ims dengns k mtrks mtr ks pnrsmgks snk ni aksm hn tnranrms, pkrk iunom gnomaekrims pmr prmpek aungtk< sn hkrë nstn aksm senjprn y aukghm åstn ngtrnoun m cegkgaen amg egsujms, jkquegkrek, m aukiquenr mtrm deng qun hå vkimr ki prmhuatm. Hn snr ni aksm qun gm ngtrnoun gegoðg deng pkrk jnhekr amg im jngaemgkhm< sn punhn kpieakr ugk jkrak tmtkijngtn hestegtk k im qun sn ckdreañ. Qe sn trktk hni tnjk hn kpieakr ugk jkrak, gm snrë su`ntm hn Ejpunstm ki am amgsujm gsujm kquni k queåg sn in ngakroñ ckdreakr ug deng, k gm snr qun nstn jnhen amgtrktm ng ni qun amgstn pmr queåg ngakroñ ckdreakrim amg ugk jkrak hestegtk pkrk su gnomaem. Cunrk ni aksm qun gm bkyk ug amgtrktm hn pmr jnhem nstkrëg su`ntms hni Ejpunstm Qninatevm kjdks pnrsmgks tkgtm ni qun jkghm k ckdreakr y ni qun im ckdreañ.   Kquniims ejpmrtkhmrns qun sn hnhequng k ik vngtk hn dengns ng ims

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 pkêsns qun sn bkg ejpmrtkhms< nspnaeceakhm nspnaeceakhmss ng ims Kpågheans EEE y ES hni Hnarntm.> 

  U rncnrngtn k iks njprnsks qun nståg rnikaemgkhks hn jkgnrk

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namgñjeak puhenghm snr ni qun ejpmrtn, ni qun prmhuzak y ni qun ckdrequn.

>

 Xnxtm Ðgeam Mrhngkhm hn ik Iny hni Ejpunstm Ongnrki k iks vngtks, Kpåghean ES dengns kcnatms ki Ejpunstm Qninatevm ki amgsujm. Vëo. ?;>, Inoesikaeñg Xredutkrek-46;5.

  ;1

 

d.  Qe bkdikjms hn ejpmrtkaemgns, ejpmrtkaemgns, snrekg su`ntms iks pnrsmgks ggkturkins kturkins m `urêheaks qun ejpmrtng hernatm hernatm ims dengns dengns jngaemgkhm jngaemgkhmss ng ims kpågheans kpågheans EEE y ES hni hni Hnarntm< m tkjdeåg k quengns k su su gmjdrn sn rnk rnkiean iean ik ejpmrtkaeñg.

>.  Njprnsks qun sn vegauikg namgñjeakjngtn namgñjeakjngtn ki ejpunstm sninatevm ki amgsujm. Hn kaunrhm ki tnxtm hni krtêauim >8°, ng su ietnrki d) hni X.^.M. hn ik Iny hni Ejpunstm Ongnrki k iks Sngtks< nxprnsk qun iks njprnsks snrëg rnikaemgkhks namgñjeakjngtn namgñjeak jngtn aukghm amgaurrkg ng iims ms seouengtns supunstms0

  Aukghm ugk njprnsk tngok ng su pmsnseñg ik jkymrêk hni 16% hni akpetki hn

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mtrk njprnsk, snk hernatkjngtn m quezë pmr egtnrjnhem hn ug tnranrm.   Qe hernatk m eghernatkjngtn jës hni 16% hni akpetki hn hms m jës njprnsks

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vkg k pnrtngnanr k ugk smik pnrsmgk.   Xkjdeåg pmhrêk maurrer ng ims hms aksms kgtnremrns, se sn trktk qun ni akpetki

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qun sn egheañ pnrtngnzak k nspmsms ngtrn sê m k pnrsmgks qun tngokg ni snoughm orkhm orkhm hn vêgauims nsms pun punhng hng snr pmr amgskgo amgskgouegehkh uegehkh m kcegehkh.   K hecnrngaek hni përrkcm kgtnremr ng nstn aksm gms egheak qun aukghm ni akpetki

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hn hms m jës njprnsks pnrtngnzakg, ng ug jkymr ki 16%, nstkrëg vegauikhks namgñjeakjngtn pkrk ni ejpunstm sninatevm ki amgsujm k ims smaems qun tngokg ng amjðg iks njprnsks.   U pmr ðitejm tkjdeåg snoðg im nstkdinzak nstkdinzak ni rnoikjngtm ng mtrms aksms. aksms.

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  ;8

 

Ksê tkjdeåg sn tengn ni krtêauim >?° hn ik yk jngaemgk jngaemgkhk hk gmrjk ng ik auk aukii bkan ågckses k kiougks rnoiks hn iks njprnsks njprnsks qun sn vegauikg namgñjeakjngtn, namgñjeakjngtn, hntkiikghm im seouengtn0   Kquniiks njprnsks qun rnkieang vngtks y gnomaems hn kquniims dengns qun vkg

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k snr khquerehms pmr prmhuatmrns m ejpmrtkhmrns y qun tngokg kiougk rnikaeñg namgñjeak amg ims jesjms y gegoðg pnr`ueaem hn im pkokhm pmr åstms, qunhkrkg mdieokhms k pkokr ni ejpunstm ki amgsujm amg ugk tksk amrrnspmghengtn amrrnspmghen gtn k iks vngtks pmr tngnr ik rnikaeñg hn vêgauim namgñjeak. Iks njprnsks k iks qun sn bkan rncnrngaek ni përrkcm kgtnremr, tnghrëg qun hnhuaer ki Ejpunstm qun ins i ns amrrnspmghn kdmgkr, snk qun bkykg orkvkhm pmr ik amjprk hn ug deng khquerehm k ug prmhuatmr m pmr ik ejpmrtkaeñg.

3.  Gkaejengtm hn ik Mdieokaeñg Xredutkrek hni EQA.  Qnoðg ni krtêauim >4° hn ik iny ongnrki k iks vngtks gms hk k amgmanr qun ni mreong hn gkaejengtm hn ik mdieokaeñg tredutkrek hn nstn ejpunstm ns auëi ns ni sninatevm ki amgsujm sn hkrë hni jesjm aksm qun ni ejpunstm ongnrki hn vngtks ns ksê qun snûkikrnjms ni krtêauim 8¶ ni auki amgcerjkrk im jngaemgkhm.  Gms egheak ni krteauim 8¶ng su rnspnatevm ietnrki k) hni yk rnetnrkhm ejpunstm ongnrki hn vngtks < nxprnskghm ksê qun pkrk ims aksms hmghn sn rnkiean ik vngtk hn kioðg deng jundin jundin heabk mdieokaeñg sn mreoegkrk k pkrter k ik cnabk ng ni auki sn nnjetk jetk ni amjprmdkgtn hn pkom snoðg im nstepuik ni rnoikjngtm gujnrm ;1¶ m hkhm ni aksm ng ik cnabk qun sn ngtrnoun ni deng rnspnatevm.

  ;>

 

Qe sn trktk hn gkvns y knrmgkvns, su mreong snrë tkjdeåg hn kaunrhm k ik cnabk  pnrm gnanskrekjngtn ng ik auki nstms dengns sn susaredenrmg k ug amgtrktm< pmr mtrm ikhm se sn trktkrk hn iks vngtks hn kiougms hestegtevms, amghnamrkaemgns m se sn trktk hn hnrnabms hn kutmr m hnrnabms hn iikvn y kiougms rnikaemgkhms k niims su mdieokaeñg tredutkrek gkanrë hnshn ni jmjngtm k ik cnabk hn pkom m ng ni auki sn nstepuin ng su amgtrktm, hn gm snr nsn ni aksm pmhrë tngnr su mreong aukghm sn pnraedk ni jmgtm snk hn jkgnrk tmtki m pkraeki, y pmr uitejm augkhm sn njetk ni amjprmdkgtn hn pkom rnspnatevkjngtn snoðg im nstkdinzak ni rnoikjngtm< tmhm hnpnghnrë hn auki bnabm maurrk prejnrm, hn kaunrhm k niim sn hkrë ni mreong hn ik mdieokaeñg tredutkrek. Kbmrk se sn trktk hn kquniims aksms amjm smg ims `unoms hn kzkr y iks kpunstks ni mreong hn ik mdieokaeñg tredutkrek snrë m sn amgtkrk ugk vnz sn vnk pnraedehm ni egornsm.

?.  Dksn Ejpmgedin y ik Xksk hni Ejpunstm Qninatevm ki Amgsujm.  Nxestng hevnrsms sestnjks pkrk kpieakr ni Ejpunstm Qninatevm ki Amgsujm y ns ni krtêauim aegaungtk y aegam hni X.^.M. hn ik Iny hni Ejpunstm Ongnrki k iks Sngtks queng prmvnn trns sestnjks qun hnsaredejms k amgtegukaeñg0

k)  Tnspnatm ki vkimr, pkrk ims dengns qun nstëg hntkiikhms ng ni ietnrki K hni Kpåghean ES n egaiuynghm k ims `unoms hn kzkr y kpunstks< ni krtêauim >3° hni X.^.M hn ik Iny hni EOS, gms egheak qun ik dksn ejpmgedin nstë amgstetuehk pmr0

  ;3

 

  Ni Skimr hn vngtk, nstk nstë rncnrehk, ki prnaem qun sn in kseogk k akhk ugm

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hn nstms dengns snûkikhms ng heabm ietnrki.   Ni Skimr ng Khukgks, ns ni rnsuitkhm hni vkimr hn trkgskaaeñg pmr ik

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jnrakgaêk, jës ims hnrnabms hn ejpmrtkaeñg pkokhms pmr ik mpnrkaeñg trktëghmsn hn Ejpmrtkaemgns, orkvkdin pkrk ni ejpunstm.   Ims `unoms hn ’kzkr y kpunstks‚, ng nstn aksm sn kpieakrë smdrn ik

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hecnrngaek qun rnsuitn hni egornsm tmtki qun sn bkyk pnraedehm ng ug jns  pmr ims @unoms y im qun rnsuitk hn kpunstks, y ni tmtki hn prnjems amganhehmss ng heabm jns. amganhehm Ns prnaesm egheakr qun ssmdrn mdrn nstn pugtm, qun ik Q^GKX, sn bk  prmgugaekhm k trkvås hni EGCMTJN G¶ 661-46;1-Q^GKX/8D66666, 661-46;1-Q^GKX/8D66666, hn cnabk 2 hn ngnrm hn 46;1, ng ik qun nxpmgn qun ni EQA< gm orkvk ik khqueseaeñg hn ims prnjems ng ims @unoms hn Imtnrêks, segm, im qun vk k orkvkr ng se ns ik rnkiezkaeñg hn åstms, tngenghm ksê ngtmgans, iks Ngtehkhns mrokgezkhmrks y tetuikrns hn kutmrezkaeñg hn tkins `unoms, ik akiehkh hn amgtreduyngtns hni Ejpunstm.  d)  Nspnaêceam< ng nstn sestnjk sn vk maupkr hn ims dengns amgtngehms ng ni Kpåghean EEE, ni ietnrki D hni Kpåghean ES y gms hean qun ik dksn ejpmgedin nstkrë amjpunstk pmr ni vmiujng vnghehm m ejpmrtkhm y nstkrëg k su vnz nxprnskhm ng iks ugehkhns hn jnhehk, tmhm niim hn kaunrhm k im qun nstkdinan ni Hnarntm Quprnjm qun cun rncrnghkhm pmr ni JNC y ksê tkjdeåg sn hnsprnghn hni ietnrki d) hni krtêauim >3° hn ik Iny hni Ejpunstm Ongnrki k iks Sngtks.

  ;?

 

a)  Ki vkimr snoðg Vrnaem hn Sngtk ki Vðdieam, pkrk ims dengns amgtngehms ng ni Ietnrki A hni Kpåghean ES, nstn sestnjk sn vk k amjpinjngtkr amg tmhm im snûkikhm smdrn ims mtrms sestnjks yk nxpunstms, ns ksê, qun im qun egheak nstn ietnrki amjprnghehm ng ni krtêauim >3 hni X^M hn ik Iny hni Ejpunstm Ongnrki k iks Sngtks, ns qun vk k snûkikr qun ik Dksn Ejpmgedin nstkrë amgstetuehk pmr ni Vrnaem hn Sngtk ki Vðdieam, tmhm nstm suonrehm pmr ni  prmhuatmr m ni ejpmrtkhmr, y ns ksê ksê qun ki juitepieakrim pmr ug ckatmr, ni auki snrë bkiikhm hn heveher ik ugehkh, ngtrn ni rnsuitkhm hn ik sujk hn ik tksk hni Ejpunstm Ongnrki k iks Sngtks, egaiuehk ik hni Ejpunstm hn Vrmjmaeñg Jugeaepki jës ugm. Ns nsn rnsuitkhm ngtmgans qun snrë rnhmghnkhm k trns hnaejkins. Ik huhk qun punhn gkanr ng kquni qun inn ns amjm pmhnr akiauikr ni ckatmr qun hntkiik ik gmrjk. Niim ng rnkiehkh ns cëaei, im prejnrm qun sn hndn bkanr ns ehngteceakr ik tksk kpieakdin pkrk ni Ejpunstm Ongnrki k iks Sngtks, ni auki amjm skdnjms ns hn henaemabm pmr aengtm, y k nstm in vkjms kûkher ni 4% pmr ni Ejpunstm hn Vrmjmaeñg Jugeaepki. Qe mdsnrvkjms qun ni EOS ns ;2% jës ni EVJ qun ns 4% mdtnghrnjms ni vkimr hni 46%, ni auki se bkdikjms ng hnaejkins ns 6.4, k niim in sujkjms ik ugehkh y mdtngenghm amjm rnsuitkhm ;.4. Kquê kpieakrnjms im snûkikhm ng përrkcms kgtnremrns  puns tnghnrnjms tnghnrnjms qun hevehejms ik ugehkh ngtrn ;.4, niim sn jmstrkrêk hhnn nstn jmhm0 ; ngtrn ;.4 ns eouki k 6.21, senghm ksê qun ni ckatmr qun sn jngaemgk ng përrkcms kgtnremrns snrêk hn 6.211, amgsehnrkghm ngtmgans, ims trns hnaejkins qun ni inoesikhmr egheak. Ns rnaeåg qun ng nstk pkrtn sn pmhrë heveher ik ugehkh ngtrn ;.4, pmr im mdtngnjms amjm rnsuitkhm ni ckatmr hn 6.211.   ;2

 

Ni snoughm y seouengtns përrkcms hni krtêauim >3° hn ik Iny hni Ejpunstm Ongnrki k iks Sngtks amgsehnrkg iks seouengtns rnoiks0 Vmr Hnarntm Quprnjm rkteceakhm pmr ni Jegestrm hn Namgmjêk y Cegkgzks, sn  pmhrë jmheceakr heabm ckatmr snûkikhm kgtnremrjngtn, aukghm ik tksk hni Ejpunstm Ongnrki k iks Sngtks sn jmhecequn. Ni prnaem vngtk ki pðdieam suonrehm ngtmgans pmr ni prmhuatmr m ni ejpmrtkhmr egaiuyn tmhms ims Xredutms qun kcnatkg ik Ejpmrtkaeñg, Vrmhuaaeñg y Sngtk hn heabms  dengns, egaiuynghm tkjdeåg ni Ejpunstm Qninatevm ki Amgsujm y ni Ejpunstm Ongnrki k iks Sngtks.

Ni Jegestnrem hn Namgmjêk y Cegkgzks, pmhrë nstepuikr ugk dksn hn rncnrngaek hni prnaem hn vngtk ki pðdieam hestegtk ki prnaem hn vngtk ki pðdieam tmhm nstm rnamjnghkhm pmr ni prmhuatmr m ni ejpmrtkhmr, ni auki snrë hntnrjegkhk ng cugaeñg k iks amgsuitks hn prnaems ni auki hndnrë nikdmrkr pnreñheakjngtn ni Egstetutm Gkaemgki hn Nstkhêsteak n Egcmrjëteak, ksê jesjm sn snûkikr ûkikr qun ni prnaem hn vngtk ki pðdieam suonrehm pmr ni prmhuatmr m ejpmrtkhmr ng ik setukaeñg qun snk hecnrngtn qun åstk snrë hn kpieakaeñg hn kaunrhm k im qun heatkjegn ni Tnoikjngtm. Ims dengns hnstegkhms ki amgsujm hni jnrakhm Gkaemgki, snkg åstms ejpmrtkhms m prmhuaehms ng ni pkês, iinvkrëg ni prnaem hn vngtk suonrehm pmr ni Vrmhuatmr m ni Ejpmrtkhmr, hn jkgnrk aikrk y vesedin, ng ug prnaegtm kh`ugtm ki  prmhuatm m hernatkjngtn ng åi, m hn kaunrhm k iks akrkatnrêsteaks qun nstkdinzak ni Jegestnrem hn Namgmjêk y Cegkgzks jnhekgtn Tnsmiuaeñg Jegestnreki.

  ;5

 

Ims prmhuatmrns y ims ejpmrtkhmrns hn ims dengns qun nstëg kcnatms k nstn Qestnjk, tengng ik mdieokaeñg hn pmgnr ng amgmaejengtm k ik Q^GKX tmhm niim hngtrm  pikzm, ik cmrjk y iks amgheaemgns qun snûkin ni rnoikjngtm, ksê tkjdeåg egcmrjkr hn iks jmheceakaemgns hn aukiquenr prnaem hn vngtk ki pðdieam qun snk suonrehm, hn iks jmheceakaemgns tkjdeåg ng aukgtm k ik prnsngtkaeñg hn ims dengns kcnatms, ksê amjm hn iks gunvks prnsngtkaemgns y jkraks iks aukins vkg k snr egtrmhuaehks ki jnrakhm. Amjpinjngtkghm ik ehnk< egheakjms qun hn kaunrhm k im qun hntnrjegk ni krtêauim ;1° hni Tnoikjngtm hn ik Iny hni Ejpunstm Ongnrki k iks Sngtks, ’sn rnouik ni tnjk hn ik Kaansmrenhkh‚, prnaeskghm qun, ng ik vngtk hn ims dengns orkvkhms, cmrjkrë

 pkrtn hn ik dksn ejpmgedin, ik ngtrnok hn dengns gm orkvkhms m ng ik prnstkaeñg hn Qnrveaems qun snkg mdieoktmrems pkrk ncnatukr ik vngtk hni deng. Ksejesjm, sn egheak qun, ng ik vngtk hn dengns egkcnatms, nstë tkjdeåg hn eouki jmhm orkvkhk ik ngtrnok hn dengns qun gm snkg gnanskrems pkrk rnkiezkr ik mpnrkaeñg hn vngtk m su vkimr< ns hnaer, qun sn vk k jkgecnstkr ng rnikaeñg k ik vngtk egkcnatk rnkiezkhk. Im qun sn snûkik ng sê, ng ni përrkcm kgtnremr, snrë tkjdeåg hn kpieakaeñg aukghm ni deng ngtrnokhm sn ngaungtrk kcnatm k ugk tksk jkymr qun ik hni deng vnghehm.

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