El Principio de Causalidad para La Deducción Del Gasto
February 13, 2023 | Author: Anonymous | Category: N/A
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Kdk`dltebh Vdrtuh`
Kdk`dltebh Vdrtuh`
8
E` ^rdgbdpdl ie Bhush`dihi phrh `h Ieiubbdòg ie` Mhstl
8. Hspebtls Megerh`es ^èmdgh ; ‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒ ;. ^rdgbdpdl ie Bhush`dihi ^èmdgh ; ‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒ ‒‒‒‒‒‒‒‒‒‒‒‒‒ 2. Brdterdls ^èmdgh 2 blgflrjhgtes ie` ^rdgbdpdl ie Bhush`dihi ‒‒‒‒‒‒‒‒‒‒‒‒‒ ‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒ ‒‒‒‒‒‒‒‒‒‒‒‒‒ ‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒ ‒‒‒‒‒‒‒‒‒‒‒‒‒ 9. Hmruphbdòg ie Mhstls semÿg e` ^rdgbdpdl ie Bhush`dihi ^èmdgh 9 ‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒ 5. Brdterdls Ourdspruiegbdh`es ^èmdgh 3
8. HR^EBYLR MEGE[H@ER
Eg `êgeh blg `l ieshrrl``hil plr `h ilbtrdgh trdkuthrdh es shkdil que, ugl ie `ls ^rdgbdpdls slkre `ls buh`es se slstdege e` Djpuestl h `h [egth (D[) gl es ltrl que e` ^rdgbdpdl ie Bhush`dihi. Eg efebtl, y eg tärjdgls segbd``ls, phrh lkteger e` D[ ieke hp`dbhrse `h h`êbulth blrresplgidegte (phrh e` bhsl ie suoetls perbeptlres ie regths ie terberh bhtemlrêh? 2>%) slkre `h regth geth. Cejls ie prebdshr que phrh efebtls ie` presegte trhkhol guestrh referegbdh `h blgstdtuyeg perslghs que ieshrrl``hg hbtdvdihi ejpreshrdh` (ghturh`es blg gemlbdl l ourêidbhs). Gòtese que chbejls h`usdòg h ug tärjdgl? regth geth. ^ues kdeg, `h regth geth gl es ltrh que hque``h que se lktdege `ueml ie ieiubdr ieterjdghils mhstls gebeshrdls ie `h regth kruth phrh prliubdr y/l jhgteger `h fuegte megerhilrh ie ästh (regth kruth). Hsê `hs blshs, pliejls seøh`hr, ie jhgerh mrèbh, que `h regth geth se lktdege ie `h sdmudegte jhgerh?
L^BDLGER YÄBGDBHR ^H[H IEYE[JDGH[ @H [EGYH GEYH
8. [EGYH GEYH : [EGYH K[UYH ‒ IEIUBBDLG IE LFDBDL ;. [EGYH [E GYH GEYH : [EGYH K[UYH 2. [EGYH GEYH : [EGYH K[UYH ‒ MHRYLR GEBERH[DLR
;. ^[DGBD^DL IE BHURH@DIHI
E` terber bhsl blrresplgie h `h ieterjdghbdòg ie `h [egth Geth eg hp`dbhbdòg ie` prdgbdpdl ie bhush`dihi trdkuthrdl. ¼Xuä djp`dbh idbcl prdgbdpdl>3
DGFL[JHYDVL B HKH@@E[ HKH@@E[L L KURYHJHGYE
E` ^rdgbdpdl ie Bhush`dihi phrh `h Ieiubbdòg ie` Mhstl
2
gl se egbuegtre `djdthil l prlcdkdil plr `h glrjh trdkuthrdh. [esu`th djplrthgte jegbdlghr que eg guestrh `emds`hbdòg ghbdlgh` ie` Djpuestl h `h [egth, e` prdgbdpdl ie bhush`dihi trdkuthrdl se egbuegtrh reblmdil sò`l respebtl ie
H` respebtl, bhke dgidbhr que phrh que idbch re`hbdòg se bujp`h e``l gl djp`dbh que gebeshrdhjegte e` mhstl eg que se ch dgburrdil tdege que chker megerhil su blrresplgidegte dgmresl, sdgl que khsth blg que e` jdsjl chyh sdil iestdghil h megerhr
blgtrdkuyegtes iljdbd`dhils perbeptlres ie regths ie terberh bhtemlrêh (^rdjer pèrrhfl ie` hrtêbu`l 2=¿ ie` YUL ie `h @ey ie` Djpuestl h `h [egth). Hsdjdsjl, e` referdil hrtêbu`l 2=¿ hmremh que e` mhstl serè ieiubdk`e eg `h jeidih que gl se egbuegtre expreshjegte prlcdkdil plr `ey. Bhke dgidbhr que `ls mhstls que gl slg hijdtdils expreshjegte slg hque``ls que se egbuegtrhg blgtejp`hils eg e` hrtêbu`l 99¿ y que eg h`mugls supuestls blgstdtuyeg ugh redterhbdòg respebtl h `h gl ieiubdkd`dihi plr `h dglkservhgbdh ie`
dgmresl, ese`iebdr que h` ie chker burrdil eg jdsjl, `h jljegtl dgtegbdòg chyh sdildg`h ie megerhr dgmresl, `l buh` lkvdhjegte tdege que queihr fechbdegtejegte iejlstrhil. Eoejp`l têpdbl ie este fugihjegtl se pueie hprebdhr eg `h bljprh ie khses phrh phrtdbdphr eg ugh `dbdthbdòg pÿk`dbh, e` iesejkl`sl serè mhstl ieiubdk`e, hÿg buhgil prlpdhjegte e` plstlr gl mhge `h `dbdthbdòg.
^rdgbdpdl Hsê tegejls que e` dgbdsl h) ie ie`Bhush`dihi. prebdthil hrtêbu`l 99¿ idsplge que blgstdtuyeg mhstls rephrhk`es `ls mhstls perslgh`es y ie sustegtl ie` blgtrdkuyegte y sus fhjd`dhres, tlih vez que estls gl bujp`eg e` referdil prdgbdpdl. Hugque `h glrjh eg buestdòg reblme e` prdgbdpdl ie bhush`dihi bljl brdterdl idrebtrdz, exdsteg mhstls que gl muhrihg ugh estrdbth re`hbdòg blg idbcl prdgbdpdl y sdg ejkhrml slg ieiubdk`es, buhgil `h prlpdh glrjh hsê `l perjdte expreshjegte (prdjhs ie semurl
h) [hzlghkd`dihi, eg vdrtui ie este brdterdl ieke exdstdr ugh re`hbdòg rhzlghk`e egtre e` jlgtl ie` iesejkl`sl efebtuhil y su gh`dihi, e` jdsjl que ieke esthr iestdghil h prliubdr y jhgteger `h fuegte prliubtlrh ie regth. k) Gebesdihi, djp`dbh que sdg `h reh`dzh-
ie sh`ui e cdols trhkhohilr), y plrie` ltrlbògyume `hil, mhstls queie` muhrihgil vdgbu`hbdòg blg idbcl prdgbdpdl, gl resu`thg ieiubdk`es (mhstls ie represegthbdòg que exbeieg ie` `êjdte, ideths ie idrebtlrdl que exbeieg ie` `êjdte, egtre ltrls). Hivdärthse respebtl ie estls ÿ`tdjls, que ugh evh`uhbdòg blgbeptuh` ie` prdgbdpdl ie bhush`dihi, perjdtdrêh sustegthr `h ieiubbdòg ie `ls mhstls sdg gdgmugh `djdthbdòg, eg thgtl sehg gebeshrdls phrh e` jhgtegdjdegtl ie `h fuegte y/l megerhbdòg ie regth1 ejperl, `h prlpdh
b) trl , h`uie h ug, phrèje^rlplrbdlgh`dihi jerhjegte buhgtdthtdvl begtrhil eg verdbhr sd e` vl`ujeg ie `h erlmhbdòg reh`dzhil plr ugh ejpresh muhrih iekdih prlplrbdòg blg e` vl`ujeg ie sus lperhbdlges. i) Glrjh`dihi, referdil prdgbdph`jegte h que `ls mhstls eg `ls buh`es se dgburreg iekeg reh`dzhrse iegtrl ie` mdrl glrjh` ie `hs hbtdvdihies ie` gemlbdl, bljl se pueie lkservhr juy vdgbu`hil blg e` brdterdl ie rhzlghkd`dihi.
glrjh exdme hiejès, que `h ieiubbdòg gl estä prlcdkdih plr `h @ey.
e) Megerh`dihi `emds`htdvhjegte se esthk`ebe que e` ,presegte brdterdl ieke ser
DGFL[JHYDVL B HKH@@E HKH@@E[L [L KURYHJHGYE
2. B[DYE[DLR BLGFL[JHGYER IE@ ^[DGBD^DL IE BHURH@DIHI
bdòg ie` jegbdlghil iesejkl`sl gl chkrêh regth l `h fuegte gl plirêh suksdstdr1 vh`e iebdr, `h gebesdihi iekerêh ser idrebth.
Fuegte? www.bhkh``erlkusthjhgte.blj.pe © Ierebcls [eservhils - Hmlstl ;>>3
9
Kdk`dltebh Vdrtuh`
bujp`dil buhgil e` mhstl se egbuegtre vdgbu`hil blg servdbdls ie sh`ui, mhstls rebrehtdvls bu`turh`es, hmudgh`ils, klgdbhbdlges, etb.1 ie esth flrjh e` kegebdl
h` trhthrse ie ug brdterdl jerhjegte buhgtdthtdvl, gl perjdte hgh`dzhr `hs rhzlges plr `hs buh`es ugh ieterjdghih ejpresh dgburre eg mhstls gl prlplrbdlgh`es h` vl`ujeg ie sus lperhbdlges. Es egtlgbes, que resu`th ie djperdlsh gebesdihi hpe`hr h` brdterdl ie `h
buegth plsdbdòg iegtrl `h estrubturhsulrmhgdzhbdlgh` ie `hieejpresh1 hsê, e` Yrdkugh` Fdsbh` ch iesblglbdil
rhzlghkd`dihi, jeidhgte e`iebuh` pueie sustegthrse que e` dgbrejegtl mhstls l sdjp`ejegte `h remu`hrdihi ie mhstls reh`dzhils plr `h ejpresh lkeiebe h idvershs bhushs, th`es bljl `h exphgsdòg ie lperhbdlges h guevls jerbhils, `h dgtegsdfdbhbdòg ie bhjphøhs puk`dbdthrdhs, etb. eg buyl bhsl, gl lksthgte gl ser prlplrbdlgh` e` jlgtl ie `ls mhstls sê resu`th rhzlghk`e efebtuhr`ls.
ieke ser ie bhrèbter ‐megerh`‚ phrh tlils `ls trhkhohilres tegdegil eg
e` mhstl plr dgbujp`djdegtl ie este brdterdl jeidhgte `h [YF G¿ 66=8-2-;>>9. Rdg peroudbdl ie `l hgterdlr, dgbdidrejls eg `ls brdterdls ie [hzlghkd`dihi y ^rlplrbdlgh`dihi ie `ls mhstls. Rlkre e` phrtdbu`hr bhke seøh`hr que, e` ÿ`tdjl pèrrhfl ie` hrtêbu`l 2=¿ ie` YUL ie `h @D[ idsplge que se ieke ie bujp`dr blg bdertls brdterdls, egtre ltrls, e`
9. HM[U^HBDÒG IE MHRYLR REMßG E@ ^[DGBD^DL IE BHURH@DIHI
ie glrjh`dihi eg `h hbtdvdihiegque megerhblg `h regth mrhvhih, rhzlghkd`dihi re`hbdòg `ls dgmresls ie` blgtrdkuyegte y megerh`dihi phrh `ls mhstls h que se reereg `ls dgbdsls `) y ``) ie` hrtêbu`l 2=¿ ie `h @ey ie` Djpuestl h `h [egth. Eg rdmlr rdmlr,, es ie` bhsl prebdshr que `ls jegbdlghils brdterdls yh erhg blgtejp`hils h gdve` ourdspruiegbdh`, sdegil `ueml reblmdils glrjhtdvhjegte eg `h referdih @ey. H têtu`l d`ustrhtdvl, se pueieg bdthr `hs sdmudegtes [esl`ubdlges vdgbu`hihs h? d) brdterdl ie glrjh`dihi, [YF G¿ ;988-9-461 dd) brd-
E` trhthidsth [lque Mhrbêh Ju``êg prlplge `h sdmudegte hmruphbdòg ie `ls mhstls eg khse h` ^rdgbdpdl ie Bhush`dihi bljl sdmue? h) Mhstls gebeshrdls phrh `h lktegbdòg ie `h regth k) Ieprebdhbdlges y hjlrtdzhbdlges hjlrtdzhbdlges b) ^revdsdlges y [eservhs
terdl ie rhzlghkd`dihi, G¿ ;6>=-5-;>>2 y 8>48-;-;>>21 ddd) brdterdl[YFs ie megerh`dihi, [YFs G¿ ;;2>-;-;>>2 y 66=8-2-;>>9. [espebtl h `ls brdterdls ie rhzlghkd`dihi y prlplrbdlgh`dihi, prlbeie seøh`hr que esthjls hgtes ils brdterdls idstdgtls y bljp`ejegthrdls. @h prlplrbdlgh`dihi, h`uie h ug phrèjetrl jerhjegte buhgtdthtdvl, begtrhil eg verdbhr sd `h bhgtdihi ie mhstls reh`dzhil plr ugh ejpresh muhrih iekdih prlplrbdòg blg e` vl`ujeg ie sus lperhbdlges1 sd `ls mhstls exbeiderhg ie idbch prlplrbdlgh`dihi,
egbuegtrh ihih plrbuh`dihi `ls iegljdghils mhstls gebeshrdls, prdjlridh` que iekeg reugdr `ls mhstls phrh ser blgsdierhils bljl ieiubdk`es. Idbch buh`dihi ‒bljl yh se exp`dbò‒ ieke egblgtrhrse vdgbu`hih h `h lktegbdòg ie `h regth l h` jhgtegdjdegtl ie `h fuegte megerhilrh ie `h jdsjh, jesurègilse `h jdsjh eg khse h` iegljdghil brdterdl ie rhzlghkd`dihi ie` mhstl. Hsê eg hp`dbhbdòg ie` prdgbdpdl ie bhush`dihi tlils `ls mhstls gebeshrdls
se presujdrè que h` e``ls efebtuhil blg prlpòsdtls hoegls mdrlse ie`chg gemlbdl. Ejperl, Fuegte? www.bhkh``erlkusthjhgte.blj.pe © Ierebcls [eservhils - Hmlstl ;>>3
9.8. Mhstls gebeshrdls
E` prdjer rukrl ie ieiubbdlges gebeshrdhs phrh lkteger `h regth geth se
slg ieiubdk`es regth kruth hÿg buhgil `h `ey glie `ls`hblgsdiere ie jhDGFL[JHYDVL B HKH@@E[ HKH@@E[L L KURYHJHGYE
E` ^rdgbdpdl ie Bhush`dihi phrh `h Ieiubbdòg ie` Mhstl
gerh phrtdbu`hr, sh`vl eg e` bhsl que se egbuegtreg expreshjegte prlcdkdils phrh efebtls ie su ieiubdkd`dihi. Eg th` rhzlghjdegtl, `hs `eyes ghbdlgh`es eg jhterdh trdkuthrdh gl tegirêhg `h gebesdihi ie remu`hr expreshjegte bhih
blgbeptl restrdgoh lieiubdk`e, prlcêkh. sh`vl que `l `djdte, Xue e` mhstl seh gebeshrdl, djp`dbh eg segtdil restrdbtdvl, que sdg `h reh`dzhbdòg ie` jegbdlghil iesejkl`sl gl chkrêh regth l `h jdsjh gl plirêh suksdstdr, vh`e iebdr khol th` egtegidjdegtl, `h gebesdihi iekerêh ser idrebth. Gl lksthgte e``l, exdsteg ieterjdghils mhstls buyl hiebuhbdòg blg e` prdgbdpdl ie bhush`dihi ie h`mugh jhgerh gl egbuhirh eg segtdil estrdbtl iegtrl ie `ls h`bhgbes
5
Rlkre e` phrtdbu`hr Mhrbêh Ju``êg seøh`h que? ‐Rdg ejkhrml, ieke tegerse eg bueg- th que `hs ejpreshs chbeg idbcls i dbcls mhstls eg prlburh ie jltdvhr h` perslgh` phrh e` jeolr iesejpeøl ie sus lk`dmhbdlges, seh krdgiègil`es vegthohs hidbdlgh`es que `lspuestls dgtereseg jhgtegdjdegtl ie sus y egeguge`hiebuhil regid- jdegtl (...) Esh gh`dihi, que vdgbu`h h `ls mhstls ie que se trhth blg `h lktegbdòg ie `h regth, es `h que perjdte eg ugh dg- terprethbdòg hjp`dh, egbuhirhjls eg e` prdgbdpdl ie bhush`dihi, bhush`dihi, y es plr e``l que glrjh`jegte `hs `emds`hbdlges hrjhg su bhrèbter ie ieiubdk`es‚ (;). Hsê `hs blshs, `h gebesdihi hgtes h`uidih, ieke ser dgterprethih eg ug segtdil idstdgtl, plr iebdr`l ie h`mugh jhgerh
ie` prdgbdpdl. Yh`efebtÿh es e` bhsljegbdlghil ie `ls iesejkl`sls que `h ejpresh phrh presthr servdbdls hsdstegbdh`es, bu`turh`es, eiubhbdlgh`es y ie esphrbdjdegtl h sus trhkhohilres, l hque``ls que djp`dbhg hiqudsdbdlges ie kdeges y servdbdls phrh krdgihr jhylres bljlidihies h sus trhkhohilres (dgsth`hbdòg ie ug bljeilr phrh `ls trhkhohilres). Eg segtdil estrdbtl idbcls iesejkl`sls gl slg gebeshrdls gd dgidspegshk`es phrh `h megerhbdòg ie
extegsdvl `ls iesejkl`sls que dgidrebthjegteh slg gebeshrdls phrh prliubdr y/l jhgteger `h fuegte prliubtlrh ie regth.
9.; Ieiubbdòg ie mhstls que dgbdieg blgougthjegte eg regths mrhvhihs, exlgerhihs e dghfebths
regth gd phrh e` jhgtegdjdegtl ie `h mrhvhih fuegte prliubtlrh ie `h jdsjh, gl lksthgte e``l ilbtrdgh`jegte se ch esthk`ebdil que dgidrebthjegte th`es erlmhbdlges tdegeg ugh b`hrh gh`dihi jltdvhilrh ie `h fuerzh `hklrh`, `h buh` es dgidspegshk`e phrh `h megerhbdòg ie regth mrhvhih, blg `l buh` se blgb`uye que eg idbcls supuestls sê exdste ugh re`hbdòg bhush`, mhstl-regth.
eg gl bujp`eg blgphrtdbu`hr e` prdgbdpdl ie purdihi bhush`dihi. Rlkre e` e` prlfeslr Mhrbêh Ju``êg seøh`h que? ‐...Jès espebêbhjegte, `h re`hbdòg ie bhush`dihi se esthk`ebe blg `h megerh- bdòg ie `h regth mrhvhih, `l que sdmgdbh `h gebesdihi ie sl`ubdlges espebdh`es eg bhsls eg que `h ejpresh es prliub- tlrh thjkdäg ie regths exegths, l ie regths gl h`bhgzhihs blg e` mrhvhjeg
Ltrl tejh re`evhgte que jerebe hgh`dzhrse, es e` referdil h `ls mhstls que dgbdieg blgougthjegte eg [egths Mrhvhihs, Exlgerhihs e Dghfebths, yh que
‒‒‒‒‒‒‒‒‒ (;) Mhrbêh Ju``êg, Ouhg [lque. Jhguh` ie Djpuestl h `h [egth. Lrmhgdzhbdòg ie `ls Esthils Hjerdbhgls. Ilbujegtl BDEY G¿ 3=;. ^èm. 86=. DGFL[JHYDVL B HKH@@E HKH@@E[L [L KURYHJHGYE
Fuegte? www.bhkh``erlkusthjhgte.blj.pe © Ierebcls [eservhils - Hmlstl ;>>3
6
Kdk`dltebh Vdrtuh` (p. eo.? regths megerhihs eg e` exterdlr, sd e` prdgbdpdl ourdsidbbdlgh` ie` phês es e` ie terrdtlrdh`dihi ie `h fuegte)‚ (2). ^hrh e``l `h ilbtrdgh ch ieshrrl``hil ugh sl`ubdòg que blgsdste eg `h hp`dbhbdòg ie `h rem`h ie `h prlrrhth, perjdtdegil
`h ieiubbdòg mhstl eg `h prlplrbdòg que `hs regthsie` mrhvhihs muhrieg blg `hs regths gl mrhvhihs. Rlkre e` tejh, Mhrbêh Ju``êg (9) expresh que es frebuegte que eg h`mughs `emds`hbdlges `h rem`h ie `h prlrrhth se extdegih h tlih `h ejpresh ie jlil th` que dgiepegidegtejegte ie que ug bdertl mhstl pueih ser diegtdbhil eg su re`hbdòg bhush` blg ugh regth exegth, se tlje e` tlth` ie mhstls y se perjdth su ieiubbdòg eg `h prlplrbdòg que e` tlth` ie `hs regths mrhvhihs muhr-
ie blg e` tlth` regthssò`l lktegdihs, seøh`hgil que ie th` `hs sl`ubdòg pueie hbepthrse plr jltdvls ie sdjp`dbhbdòg y eblgljêh hijdgdstrhtdvh. Rlkre e` phrtdbu`hr phrtdbu`hr,, guestrh `emds`hbdòg ghbdlgh` esthk`ebe eg e` dgbdsl p) ie` hrtêbu`l ;8¿ ie` I.R. G¿ 8;;-49-EF, 8;;-49-EF, hmremhil plr e` I.R. G¿ 849-44-EF (28.8;.44), que buhgil `ls mhstls gebeshrdls phrh prliubdr `h regth y jhgteger `h fuegte dgbdihg blgougthjegte eg regths mrhvhihs y regths exlgerhihs l dghfebths, yughs gl lsehg djputhk`es idrebthjegte h h ltrhs, `h ieiubbdòg se efebtuhrè eg flrjh prlplrbdlgh` h `ls mhstls idrebtls djputhk`es h idbchs regths. Eg `ls bhsls eg que gl se puiderh esthk`eber `h prlplrbdlgh`dihi dgidbhih, se blgsdierhrè bljl mhstl dgceregte h `h regth mrhvhih e` djplrte que resu`te ie hp`dbhr h` tlth` ie `ls mhstls bljuges e` plrbegthoe que se lktegmh ie idvdidr
`h regth kruth mrhvhih egtre e` tlth` ie regths kruths, mrhvhihs y exlgerhihs l dghfebths. Es iebdr iebdr,, eg e` bhsl ie mhstls que dgbdieg blgougthjegte eg regths mrhvhihs y exlgerhihs l dghfebths, e` djplrte ieiubdk`e ieterjdghrè iesdmudegtes? hbueril h ugl ie `lsse prlbeidjdegtls
h. Djputhbdòg ie mhstls idrebtls? Es iebdr, sd `h ejpresh ieterjdgh eg flrjh sephrhih `ls mhstls que dgbdieg eg `h regth mrhvhih ie hque``ls que dgbdieg eg `h regth exlgerhih l dghfebth, e` djplrte ieiubdk`e plr mhstls bljuges se efebtuhrè ie hbueril h `h prlplrbdòg ie mhstls idrebtls. Mhstls iestdghils h [egths mrhvhihs Mhstls Mhstls Ieiubdk`es : Bljuges x ‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒ Mhstls iestdghils h regths tlth`es
k. Remÿg e` plrbegthoe plrbegthoe ie `h [egth Kruth Mrhvhih? Rd `h ejpresh, gl pueie esthk`eber `ls mhstls que dgbdieg eg regths mrhvhihs l exlgerhihs e dghfebths, e` djplrte ieiubdk`e plr mhstls bljuges se ieterjdghrè eg fugbdòg h` plrbegthoe que represegth `h [egth Kruth Mrhvhih ie`
tlth` [egthsegKruths. Iekeie tegerse blgsdierhbdòg que `h glrjh chbe referegbdh h `h [egth Kruth, que resu`th ie `h idferegbdh egtre e` dgmresl mrhvhil jegls blstl bljputhk`e.
Mhstls [egths Kruths mrhvhihs : Mhstls x ‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒‒ Ieiubdk`es Bljuges [egths Kruths tlth`es
‒‒‒‒‒‒‒‒‒ (2) Mhrbêh Ju``êg? Ju``êg? Dkdi pèm. pèm. 866. (9) Mhrbêh Ju``êg? Dkdi pèm. 864. Fuegte? www.bhkh``erlkusthjhgte.blj.pe © Ierebcls [eservhils - Hmlstl ;>>3
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E` ^rdgbdpdl ie Bhush`dihi phrh `h Ieiubbdòg ie` Mhstl
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IEIUBBDÒG IE MHRYLR VDGBU@HILR H [EGYHR M[HVHIHR, ESLGE[HIHR E DGHFEBYHR Jätlil Megerh`
Jätlil ^rlrrhth
Diegtdbhr e` mhstl blg `h
[e`hbdlghr `ls mhstls bljuges blg `ls tdpls ie
regth h` buh` se iestdgh.
regths semÿg ugl ie `ls jätlils remu`hils.
^hrh regths mrhvhihs? Ieiubdk`e
^hrh [egths Exlgerhihs e dghfebths? [ephrhk`e
Jätlil ie` Mhstl? Djputhbdòg ie mhstls idrebtls.
9.2. Ieprebdhbdlges y hjlrtdzhbdlges
Ltrh ie `hs ieiubbdlges h `h regth kruth se egbuegtrh ihih plr `hs ieprebdhbdlges y hjlrtdzhbdlges que blgsdsteg eg päridihs ie vh`lr lrdmdghihs plr e` iesmhste l plr e` trhgsbursl ie` tdejpl prliubdil eg `ls kdeges hfebthils h `h megerhbdòg ie regth mrhvhih. @hs ieprebdhbdlges y hjlrtdzhbdlges resplgieg h `h gebesdihi ie bukrdr `h idsjdgubdòg mrhiuh` ie` vh`lr ie usl ie kdeges fêsdbls hp`dbhils h ugh hbtdvdihi plr e` iesmhste, iestrubbdòg u lksl`esbegbdh suksebuegtes h su ejp`el, que eg kuegh buegth djp`dbhg e` rebuperl ie` vh`lr ie `ls kdeges iestdghils h `h prliubbdòg phrh jhgteger `h dgthgmdkd`dihi ie `h fuegte prliubtlrh ie regth. Hclrh kdeg, es djplrthgte resh`thr que `hs ieprebdhbdlges y hjlrtdzhbdlges iekeg efebtuhrse thjkdäg blg hrrem`l h` prdgbdpdl ie bhush`dihi, vh`e iebdr que slg bljputhk`es eg `h jeidih que `ls kdeges se egbuegtreg hfebthils h `h prliubbdòg ie regths efebtdvhjegte mrhvhihs y eg `h jeidih que blrresplgih th` hfebthbdòg. Ie ltrh phrte es djplrthgte jegbdlghr que `ls tärjdgls ieprebdhbdòg y hjlr-
Jätlil ie `h [egth? ^lrbegthoe ie `h [egth Kruth.
tdzhbdòg slg utd`dzhils ie hbueril h `h ghturh`ezh ie `ls kdeges, hsê sd se trhth ie kdeges blrplrh`es e``ls slg susbeptdk`es ie ser ieprebdhils, eg bhjkdl sd esthjls fregte h` bhsl ie kdeges dgblrplrh`es l ‐hbtdvls dgthgmdk`es‚, `ls jdsjls slg susbeptdk`es ie hjlrtdzhbdòg.
9.9. ^revdsdlges, prlvdsdlges y reservhs
Mhrbêh Ju``êg expresh que h` bderre ie bhih eoerbdbdl es frebuegte que `hs ejpreshs tegmhg `h perspebtdvh ie teger que htegier eg e` eoerbdbdl sdmudegte h`mugls mhstls que se chg megerhil eg e` eoerbdbdl hbtuh`, perl respebtl ie `ls buh`es gl ch ghbdil hÿg `h lk`dmhbdòg ie su phml, rhzòg plr `h buh` estrdbthjegte gl plirêhg ser bljputhihs hÿg eg e` sdstejh ie `l ievegmhil, plr e``l seøh`h que es frebuegte que plr prèbtdbhs bljerbdh`es, `hs ejpreshs efebtÿeg bhrmls que idsjdguyeg su utd`dihi eg e` eoerbdbdl phrh reservhr phrte ie e``h phrh htegier th`es mhstls, sdegil frebuegte thjkdäg efebtuhr reservhs phrh chber fregte h ieterjdghils rdesmls que pueieg hfebthr su hbtdvdihi (5).
‒‒‒‒‒‒‒‒‒‒ (5) Mhrbêh Ju``êg? Dkdi pèm. 8=6. DGFL[JHYDVL B HKH@@E HKH@@E[L [L KURYHJHGYE
Fuegte? www.bhkh``erlkusthjhgte.blj.pe © Ierebcls [eservhils - Hmlstl ;>>3
Kdk`dltebh Vdrtuh`
3
Eg th` segtdil, `hs `emds`hbdlges ghbdlgh`es hbepthg que `hs ejpreshs pueihg efebtuhr ieterjdghihs prevdsdlges, prlvdsdlges y reservhs ieiubdk`es ie `h regth kruth `hs buh`es idbcl seh ie phsl sò`l se egbuegtrhg presegtes eg
bhrmhs bljprlkhihs, bderths l blgsththihs, y gl `hs que rebheg slkre bhrmhs futurhs, dgbderths l evegtuh`es (täbgdbhjegte prevdsdlges). b. [eservhs? ^lr ÿ`tdjl, `hs reservhs slg kegebdls ieterjdghils eg e`
`hs regths ejpreshrdh`es, `l buh` exp`dbhrejls krevejegte phrh e` blgbeptl ie bhih ugh ie idbchs espebdes. h. ^revdsdlges? @hs prevdsdlges slg flgils que se efebtÿhg phrh chber fregte h blgtdgmegbdhs que sd kdeg tdegeg bdertl mrhil ie dgbertdiujkre eg buhgtl h que se verdqueg l gl respebtl ie `h ejpresh, `h prlkhkd`dihi ie que e``l tegmh `umhr es megerh`jegte jeidk`e esthiêstdbhjegte l estdjhtdvhjegte, gl lksthgte e``l,
kh`hgbe megerh` ie` (p.e. eoerbdbdl y que gl slg idstrdkudils @h reservh `emh` l reservhs esthtuthrdhs). 5. B[DYE[DLR OU[DR^[UIEGBDH@ER
@hs blgidbdlges espebêbhs phrh `h ieiubbdòg ie ug mhstl gl egervhg e` bujp`djdegtl ie` ^rdgbdpdl ie Bhush`dihi [YF G¿ =95-;-;>>> H blgtdguhbdòg ihjls buegth ie ug ex-
slg futurhs y evegtuh`es. Idbchs prevdsdlges dgbdieg gebeshrdhjegte eg `h buegth ie mhghgbdhs y päridihs. k. ^rlvdsdlges? @hs prlvdsdlges plr su phrte slg bljprljdsls ie `h ejpresh pues blrresplgieg h` bè`bu`l prevegtdvl ie phrtdihs que gebeshrdhjegte chkrèg ie hfebthr e` kh`hgbe, hug buhgil gl sehg tlihvêh h `h febch ie` jdsjl ieuihs ie `h ejpresh. @hs prlvdsdlges djp`dbhg pues bhrmls bdertls y ie bè`bu`l
trhbtl `h [YF2=¿ egie jegbdòg? ‐E` ie hrtêbu`l `h @ey ie` Djpuestl h `h [egth, hprlkhil plr Iebretl @emds`htdvl G¿ ==9 seøh`h que h g ie i e esthk`eber `h regth geth se ieiubdrè ie `h regth kruth `ls mhstls gebeshrdls phrh prliubdr`h y jhgteger su fuegte (prdgbdpdl ie bhush`dihi)1 sd kdeg e` dgbdsl d) ie idbcl hrtêbu`l perjdte `ls bhstdmls plr ieuihs dgblkrhk`es y e` [em`hjegtl ie `h @ey, hprlkhil plr Iebretl Ruprejl G¿ 8;;-49-EF ieth``h `hs blgidbdlges espebêbhs phrh `h hbepthbdòg ie `h ieiubbdòg1 `h verd-
exhbtl queie` iekeg mrhvdthr eg `ls resu`thils eoerbdbdl. Eg guestrl jeidl, e` tärjdgl prlvdsdlges egm`lkh dgblrrebthjegte thgtl h `hs prevdsdlges bljl h `hs prlvdsdlges hgterdlrjegte jegbdlghihs. Gl lksthgte e``l, es djplrthgte resh`thr que ÿgdbhjegte se hbepth `h ieiubbdòg phrh efebtls trdkuthrdls ie `hs prlvdsdlges phrh
bhbdòg jdsjhsieglbhush`dihi‚ exdje ie` . bujp`d- jdegtl ie ie``hs prdgbdpdl
Ideth lktegdih plr represegthgte ie` Esthil [YF G¿ 5294-2-;>>5 H blgtdguhbdòg ihjls buegth ie ug extrhbtl ie `h [YF eg jegbdòg? ‐Xue ie hbueril blg `l idspuestl eg `ls hrtêbu`ls 89¾ y 85¾ ie` bdthil rem`hjegtl (6) , e`
‒‒‒‒‒‒‒‒‒‒ (6) [erdägilse `h [YF h` [em`hjegtl ie `h @ey ie `h Hbtdvdihi Ejpreshrdh` Ejpreshrd h` ie` Esthil hprlkhil plr Iebretl Ru- prejl G¿ >;=-4>-JD^[E. Fuegte? www.bhkh``erlkusthjhgte.blj.pe © Ierebcls [eservhils - Hmlstl ;>>3
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E` ^rdgbdpdl ie Bhush`dihi phrh `h Ieiubbdòg ie` Mhstl
4
Esthil l e` egte tdtu`hr ie `hs hbbdlges iesdmgh h sus represegthgtes seøh`ègil`es e` gÿjerl ie hbbdlges que bhih ugl represegth, sdegil estls represegthgtes gebeshrdhjegte persl- ghs ghturh`es, iekdegil e` Esthil phrh efebtl ie esth hbtuhbdòg, egtremhr prevdhjegte h`
Dgtereses y idferegbdh ie bhjkdl plr prästhjls ltlrmhils phrh `h hiqudsdbdòg ie hbbdlges [YF G¿ 9=5=-;-;>>5
represegthgte iesdmghilb`hrhs `hs breiegbdh`es bljl `hs dgstrubbdlges y esbrdths, hsê gl puidegil äste h`terhr`hs gd vlthr eg segtdil idstdgtl h e``hs, y que ugh vez blgb`udil e` hbtl phrh e` que se `e iesdmgò, iekerè dgflrjhr plr esbrdtl h` jhgihgte slkre `l reh`dzhil, que- ihgil hsê bu`jdghih su hbtuhbdòg y re`evhil ie tlih resplgshkd`dihi1 Xue blg hrrem`l h `l prevdstl eg e` hrtê- bu`l 86¾ ie` jdsjl rem`hjegtl, ‐plr phr- tdbdphr eg Resdòg ie Ougth Megerh` ie Hbbdlgdsths, e` represegthgte perbdke
‐d)Vdgbu`hbdòg iemegerhbdòg `h hiqudsdbdòg ie hb- bdlges blg `h ie regths mrhvhihs @h Hijdgdstrhbdòg Yrdkuthrdh seøh`h que h` chkerse iestdghil `ls prästhjls que blgougthjegte blg sus respebtdvls dgtere- ses, megerhrlg `hs idferegbdhs ie bhjkdl, h `h hiqudsdbdòg ie hbbdlges ie (...), `hs que megerhrlg idvdiegils dghfebtls h` djpuestl h `h regth, idbchs idferegbdhs ie bhjkdl gl bujp`êhg blg e` prdgbdpdl ie bhush`dihi, es iebdr, `h Hijdgdstrhbdòg
exb`usdvhjegte ugh ideth te h `h ie `ls Idrebtlres ieequdvh`eg- `h jdsjh ejpresh, blgflrje `l oe BLGHIE l BLGHFD h` hjphrl ie `l que esthk`ebe e` hrtêbu`l 23¿ ie `h @ey (=) . Yrhtègilse ie ejpreshs ie Hbbdlgdsths ie` Esthil, e` represegthgte se htdege h `l que ids- plge `h jhylrêh ie `ls hbbdlgdsths‚, Xue bljl se lkservh ie `hs glrjhs hgtes m`lshihs, e` represegthgte ie` Esthil tdege ierebcl h perbdkdr ugh ideth equdvh`egte h `h ie `ls idrebtlres ie `h jdsjh ejpresh ilgie
`djdth eblgòjdbl ie `h hiqud- sdbdòg e` ieefebtl hbbdlges h `h perbepbdòg ie idvdiegils prlvegdegtes ie `hs utd`dihies ie `h ejpresh trhgsferegte, `ls buh`es blgstdtuyeg phrh e` hbbdlgdsth ugh regth gl mrhvhih blg e` Djpuestl h `h [egth ie blgflrjdihi blg `l esthk`ebdil plr e` dgbdsl h) ie` hrtêbu`l ;5¿ ie `h `ey ie` bdthil djpuestl. Rdg ejkhrml, gl plirêh restrdgmdrse `h bhush ie ugh bljprh ie hbbdlges h `h lktegbdòg ie idvdiegils. Ieke tegerse eg
eoerbe `h represegthbdòg, bujp`dr, khol resplgshkd`dihi, blgiekdegil `hs dgstrubbdlges prevdhjegte esthk`ebdihs plr e` jhgihgte1 Xue eg blgsebuegbdh, `h egtremh ie `hs referdihs ideths bujp`e blg e` prdgbdpdl ie bhush`dihi, eg thgtl resu`th gebe- shrdh phrh `h tljh ie iebdsdlges ie `h ejpresh y plr `l thgtl es ieiubdk`e h g ie `h ieterjdghbdòg ie `h regth geth ‚ djplgdk`e1 ‚
H blgtdguhbdòg ihjls buegth ie ug extrhbtl ie `h [YF eg jegbdòg?
buegth que gl tlihs `hs ejpreshs estèg eg blgidbdlges ie idstrdkudr idvdiegils, pues sò`l plirêh reh`dzhr`l ie lkteger resu`thils plsdtdvls. Hsê, ie ihrse e` bhsl que ugh ejpresh lktegmh päridihs, idbch sdtuhbdòg djplsdkd`dthrêh th` idstrdkubdòg. ^lr ltrl `hil, bhke blgsdierhr que hÿg eg e` supuestl que ugh dgversdòg ie este tdpl, megere idvdiegils, `h gh`dihi ie `h jdsjh plirêh lkeieber h ltrhs rhzlges
‒‒‒‒‒‒‒‒‒‒ (=) [erdägilse `h [YF h `h @ey ie `h Hbtdvdihi Ejpreshrdh` Ejpreshr dh` ie` Esthil, hprlkhih plr @ey G¿ ;9493. DGFL[JHYDVL B HKH@@E HKH@@E[L [L KURYHJHGYE
Fuegte? www.bhkh``erlkusthjhgte.blj.pe © Ierebcls [eservhils - Hmlstl ;>>3
8>
Kdk`dltebh Vdrtuh`
idstdgths h `h ‐dgtegbdòg‚ l ‐vl`ugthi‚ ie perbdkdr idvdiegils. Egtre ltrhs, se pue- ieg jegbdlghr `hs sdmudegtes? d) Lkteger blgtrl` l phrtdbdphbdòg eg `hs iebdsdlges ie `h slbdeihi que eghoegh `hs hbbdlges dd) Hsemurhr l jhgteger ugh re`hbdòg
`h ejpresh, e dgb`usl blg su vegth khol ieterjdghihs blgidbdlges, `h dgversdòg eg hbbdlges ie ltrh ejpresh, pueie me- gerhr idversls kegebdls eblgòjdbls que blhiyuveg h` jhgtegdjdegtl ie `h fuegte l megerhbdòg ie regths mrhvhihs, plr `l
bljerbdh` l plsdbdòg blgtrhbtuh` blg `h ejpresh trhgsferegte, bljl plr eoejp`l `h ie b`degte l prlveeilr, ddd) Megerhr sdgermdhs y hclrrls egtre `hs ejpreshs, evdthgil `ls slkreblstls prlpdls ie ils ejpreshs que tdegeg que bljpetdr egtre sê plr `ls prebdls eg e` jerbhil, dv) [eiu- bdr lrieghihjegte `h bhphbdihi dgsth`hih dggebeshrdh, phrh hiebuhr`h h `ls reque- rdjdegtls ie` jerbhil y, v) Blgvertdr h `hs ejpreshs eg regthk`es (megerhilrhs ie utd`dihies mrhvhihs), h trhväs ie `ls
que mhstls dgburrdils sê bujp`eg blg `ls e` prdgbdpdl ie bhush`dihi y plr thgtl, slg ieiubdk`es.‚
Mhstls plr dgtereses y idferegbdh ie bhjkdl lrdmdghih plr prästhjl khgbhrdl phrh reejkl`sl ie hbbdlges h hbbdlgdsths idsdiegtes [YF G¿ 989;-8-;>>5
hclrrls prlpdls ie` blgtrl` ugdbhil ie `hs jdsjhs. Ie esth flrjh, se hivderte que `h hiqud- sdbdòg ie hbbdlges ie ltrhs ejpreshs pueie lkeieber h idstdgths estrhtemdhs ghgbderhs y/l lperhtdvhs, idstdgths h `h jerh lktegbdòg ie idvdiegils y que jès kdeg pueieg lkeieber, exb`usdvhjegte, h `h gebesdihi ie jhgteger `h hbtdvdihi megerhilrh ie dgmresls mrhvhils, bljl es e` bhsl ie ugh ejpresh que bljpre hbbdlges ie ltrh phrh blgtdguhr ugh re`h-
eg e` presegte bhsl `lsdgburrdils mhstls plr dgtereses y idferegbdh ie bhjkdl plr `h rebu- rregte prlbeieg ie` prästhjl lktegdil phrh e` reejkl`sl ie hbbdlges h `ls hbbdlgdsths iesdiegtes, `l que blgstdtuye ugh lk`dmhbdòg blg terberls (buegth plr phmhr-hbbdlgdsths) lrdmdghihs bljl blgsebuegbdh ie` eoerbdbdl ie ug ierebcl slbdethrdl, y gl ie lperhbdl- ges que lbhsdlghg `h megerhbdòg ie regths mrhvhihs l perjdthg jhgteger su fuegte bljl `l presbrdke e` prebdthil hrtêbu`l 2=¾ ie `h @ey ie` Djpuestl h `h [egth, blgflrje
bdòg bljerbdh` `h ejpresh vegieilrh l hsemurhr ughblg plsdbdòg jès bljpetdtdvh eg e` jerbhil, sdegil `h lktegbdòg ie idvdiegils ug kegebdl hbbeslrdl e dg- b`usdve, hbbdiegth`. Hsdjdsjl, bhke reblrihr que hÿg buhgil `h hiqudsdbdòg gl resplgidese h gdgmugh ie `hs rhzlges eblgòjdbhs expuesths, queih `h plsdkd`dihi que `h ejpresh dgverslrh, plsterdlrjegte, vegth `hs hbbdlges fuerh ie [ueih ie Kl`sh, megerhgil hsê regth mrhvhih blg e` Djpuestl h `h [egth.
h` brdterdl esthk`ebdil plr esteprlbeie Yrdkugh`blgr- eg `h [esl`ubdòg G¾ 6684-9-;>>;, jhr `h hpe`hih eg e` extrejl ie` presegte rephrl1‚ (se iesblglbdò e` mhstl plr pl r dgtereses y idferegbdh ie bhjkdl).
Ie `l expuestl hgterdlrjegte se tdege que jdegtrhs flrje phrte ie` hbtdvl ie
que e` cebcl que e` `lbh` ie `h reburregte se egbuegtrh berrhil, gl djp`dbh que gl se pue- p ue-
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H blgtdguhbdòg ihjls buegth ie ug extrhbtl ie `h [YF eg jegbdòg? ‐Xue eg th` lrieg ie diehs, y sdegil que
@h suspegsdòg ie hbtdvdihies gl egervh `h ieiubdkd`dihi ie `ls mhstls [YF G¿ 2323-5-;>>5 H blgtdguhbdòg ihjls buegth ie ug extrhbtl ie `h [YF eg jegbdòg? ‐Xue slkre e` phrtdbu`hr es prebdsl hglthr
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E` ^rdgbdpdl ie Bhush`dihi phrh `h Ieiubbdòg ie` Mhstl
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ih ieiubdr mhstls que estäg vdgbu`hils blg e` gemlbdl, th` es hsê que jdegtrhs que äste (gemlbdl) gl se chyh `dqudihil sdmue sdegil suoetl ie` djpuestl, dgb`usl eg e` presegte bhsl `h prlpdh RUGHY reblglbe que plr e` høl ;>>8 tuvl ug [ED plsdtdvl.
têbu`l 2=¾ ie `h @ey ie` Djpuestl h `h [egth, hugque idbcl prlyebtl se chyh ieohil sdg efebtl, y plr thgtl gl chyh megerhil dgmresl h`mugl phrh `h reburregte1 Xue ie hutls se lkservh que `h [esl`u- bdòg Idrebtlrh` Jugdbdph` G¾ 8262> ie` 83 ie
Xueefebtuhih plr th` rhzòg esHijdgdstrhbdòg errògeh `h dgterpre- thbdòg plr `h eg e` segtdil que, h` gl chker `h reburregte lkte- gdil regth mrhvhih, gl pueie ieiubdr mhstl h`mugl. Hsê, resu`th rhzlghk`e teger mhstls plr `djpdezh y vdmd`hgbdh ie` `lbh` (que estèg vdgbu`hils blg su jhgtegdjdegtl) y ie hse- slrêh blgthk`e y `emh`, tlih vez que `h blg- seoerêh eg estls èjkdtls pueie esthr `dmhih h buh`quder hbtl ie vdih ie `h ejpresh. Xue hiejès, blg re`hbdòg h `ls clglrh- rdls prlfesdlgh`es ie` blgthilr pÿk`dbl, bhke
glvdejkre ie Bljerbdh`dzhbdòg 8443, expeidih plry `hIefegsh Idrebbdòg Jugdbdph` ie h` Blgsujdilr ie `h Jugdbdph`dihi Jetrlpl`d- thgh ie @djh, idspusl `h b`husurh y bese ie- gdtdvl ie `hs hbtdvdih hbtdvdihies ies ie` esthk`ebd esthk`ebdjdegtl jdegtl blgiubdil plr `h reburregte ukdbhil eg (...), y que `h [esl`ubdòg ie H`bh`iêh G¿ ;;229 ie` ;3 ie ougdl ie ;>>8 ieb`hrò dgfugihil e` [ebursl ie Hpe`hbdòg dgterpuestl blgtrh `h jegbdlghih [esl`ubdòg. Xue th`es prlgugbdhjdegtls evdieg- bdhg `h gebesdihi que tuvl `h reburreg-
hglthr sd kdeg es bdertl iurhgte gl e` perêlilque eg que e` `lbh` estuvlque b`husurhil cukl hbtdvdihi bljerbdh`, e``l gl djp`dbh que gl chyh sdil gebeshrdh su hseslrêh, bljl errògehjegte dgterpreth `h Hijdgdstrhbdòg h` seøh`hr que h` gl teger hbtdvdihies, gl tegêh ilbujegtls blgthk`es que hglthr hglthr,, tlih vez que `h `hklr ie este tdpl ie prlfesdlgh- `es gl gebeshrdhjegte se restrdgme h idbcl èjkdtl.‚
te ie hmegbdhrse ie ltrl `lbh` h g ie hsemurhr `h blgtdgudihi ie su hbtdvdihi eblgòjdbh megerhilrh ie regth, plr `l que resu`th rhzlghk`e que chyh tljhil `h prebhubdòg ie h`qud`hr e` jegbdlghil dgjuek`e (‐ese ltrl `lbh`‚), hÿg buhgil gl se cukderh prliubdil e` trhs`hil ie` gemlbdl, plr `l que e` mhstl efebtuhil phrh th` g bujp`e blg e` ^rdgbdpdl ie Bhush`dihi (...).‚
@ls mhstls plr e` h`qud`er ie ug `l-
Rustegthbdòg ie `h prlplrbdlgh`dihi
bh` hgte ieiubdk`es `h dgjdgegte b`husurh ie ltrl resu`thg [YF G¿ >2953-2-;>>5
ie [YF `ls mhstls G¿ >8;=5-;-;>>9
H blgtdguhbdòg ihjls buegth ie ug extrhbtl ie `h [YF eg jegbdòg? ‐Xue blgflrje h `l expuestl eg `h [esl- `ubdòg G¾ >5255-8-;>>; ie` 82 ie setdejkre ie ;>>; ie este Yrdkugh` resu`th rhzlghk`e que ugh ejpresh evh`ÿe h trhväs ie ug es- tuidl hrqudtebtògdbl sd `h dgversdòg iestdghih h hiqudrdr ug `lbh` es hiebuhih l fhvlrhk`e phrh sus dgtereses plr `l que e` mhstl
H blgtdguhbdòg ihjls buegth ie ug extrhbtl ie `h [YF eg jegbdòg? ‐Ie `l expuestl se hprebdh que `h rebu- rregte h `l `hrml ie` prlbeidjdegtl chkrêh hbreidthil `h re`hbdòg ie bhush`dihi egtre `ls mhstls dgburrdils phrh ``evhr h bhkl `h puk`dbdihi y `h fuegte prliubtlrh ie regth, eg este bhsl, `h presthbdòg ie servdbdls phrh blgtrdkudr h `h vegth ie kekdihs mhselshs, tlih vez que semÿg `l hrmujegthil `h jhylr
efebtuhil phrh th` g bujp`e blg e` prdgbdpdl ie bhush`dihi prevdstl prevdstl eg e` hr-
l jeglr vegth ie esths kekdihs plr phrte ie` ejklte``hilr, ieterjdghrêh e` jlgtl ie `h
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8;
Kdk`dltebh Vdrtuh`
retrdkubdòg ie `h reburregte plr `ls servdbdls presthils. [espebtl h `l h`emhil plr `h Hijdgdstrh- bdòg Yrdkuthrdh eg e` extrejl que `h rebu- rregte gl hbreidtò blg ug brdterdl täbgdbl `h blphrtdbdphbdòg eg `ls mhstls ie puk`dbdihi
prlbeie que `h Hijdgdstrhbdòg Yrdkuthrdh efebtÿe `h verdfdbhbdòg respebtdvh h fdg ie ieterjdghr sd idbchs hiqudsdbdlges muhrihg re`hbdòg ie bhush`dihi blg `h megerhbdòg ie `ls dgmresls mrhvhils l blg e` jhgtegdjdeg- j hgtegdjdeg- tl ie `h fuegte prliubtlrh y sd se iestdghrlg
blg bhke dgidbhr que glgd exdste eg `h(…) @eyR.H., ie` Djpuestl h `h [egth eg su rem`hjegtl, glrjh que lk`dmue h `ls blgtrd- kuyegtes h hilpthr ug ieterjdghil brdterdl täbgdbl phrh `h phrtdbdphbdòg eg `ls mhstls, khsthgil ÿgdbhjegte que se bujp`h blg e` prdgbdpdl ie bhush`dihi, que e` mhstl seh gebeshrdl y que se egbuegtre sustegthil eg bljprlkhgtes ie phml ejdtdils ie hbueril blg `h `emds`hbdòg ie `h jhterdh, phrh que e` mhstl seh ieiubdk`e. Eg ese segtdil, tegdegil eg buegth que
hMegerh` lperhbdlges mrhvhihs blg e` Djpuestl h `hs Vegths1‚
e` gemlbdl ie `hs kekdihs mhselshs kegebdh thgtl h` ejklte``hilr bljl h(…) `h reburregte, resu`th `òmdbl y rhzlghk`e que `ls mhstls ie jhraetdgm, puk`dbdihi y jerbhiel jhterdh ie` rephrl, sehg hsujdils plr hj- khs phrtes, sdegil drre`evhgte e` plrbegthoe hblrihil plr äsths.‚
Xue `h Hijdgdstrhbdòg Yrdkuthrdh h` verd-
rhzlghk`es ugh ejpresh que e` ÿgdbl gemlbdl quephrh blgbretò eg e` eoerbdbdl ;>>8 ch sdil e` h`qud`er ie `h p`hgth. Xue sdg ejkhrml, e` sustegtl ie `h hpe- `hih es dgsubdegte pues e` cebcl ie que `h reburregte gl chyh efebtuhil jhylres gemlbdls que e` dgidbhil plr `h Hijdgds- trhbdòg, gl sdmgdbh que gl chyh reh`dzhil hbtdvdihies idrdmdihs h prlburhrse jhylres dgmresls hugque esths ÿ`tdjhs gl ``emueg h blgbrethrse. Xue hiejès `ls jlgtls ie `ls mhstls
bhr `h ilbujegthbdòg blgthk`e que sustegth `hs hiqudsdbdlges efebtuhihs eg `ls jeses ie lbtukre y glvdejkre ie 8449, ietebtò fhbturhs que blrresplgieg h blgsujls eg resthurhgtes, ohridgerêh, puk`dbdihi, egtre ltrls, y `hs rephrò, sdg requerdr h `h reburregte `h sustegthbdòg ie idbcls mhstls, plr `l que
dgburrdils y `ls blgbeptls plr `ls buh`es se chg reh`dzhil resu`thg rhzlghk`es bljl erl- mhbdlges jêgdjhs idrdmdihs h `h blgtdgudihi ie` gemlbdl ie `h ejpresh que hiejès gl buegth blg jhylr perslgh` eg p`hgd``hs. Xue eg ese segtdil, blrresplgie revlbhr `h hpe`hih eg este extrejl.‚
Iekdih sustegthbdòg ie mhstls - ^rdgbdpdl ie Bhush`dihi [YF G¿ =8>-;-44
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^rlbeie ieiubdr e` mhstl hÿg buhgil gl se chyhg lktegdil `ls dgmresls [YF G¿ >249;-5-;>>5 ‐Xue `h Hijdgdstrhbdòg gl buestdlgh `h fechbdegbdh ie `ls mhstls, sdgl su re`hbdòg ie bhush`dihi blg `h ejpresh, tlih vez que blgsdierh que gl slg gebeshrdls phrh `hs hbtdvdihies ie `h reburregte, khsègilse ÿgdbhjegte eg que `ls mhstls gl resu`thg
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