Medios de Impugnación o Recursos Administrativos Tributarios

 

_@HVOQSHGBG GO SB@ CBQJKS GO E_BWOLBJB – C_@KC R_OW^BJWO@B@EK GOQOCK FH@B@CHOQK JHC. N_JHK COSBQ BCOHW_@K LKQBJOS

EOQAOQ BJO]B@GOQ BJVBQBGK MOQ@B@GO^ 1426328=2 SOCCHÓ@> B LOGHKS GO HLT_E@BCHÓ@ K QOC_QSKS BGLH@HSWQBWHVKS WQHA_WBQHKS Go bcuo bcuorg rgk k bj ck ck`t `to` o`hg hgk k goj goj gkcu gkculo lo`t `tk k b`bj b`bjhz hzbg bgk k y joìg joìgk, k, vb vblk lks s b h`hc h`hchb hbrr pkr pkr mbaj mbajbr  br  pu`tubjlo`to goj Gorocmk Bglh`hstrbthvk y jk rojbthvk b jks rocursks quo tho`o` quo vor ck` jb joehsjbchó` eubtolbjtocb y su ck`oxhó` ck` ktrbs joyos trhautbrhbs.

Gorocmk Bglh`hstrbthvk Oj Gorocmk Bglh`hstrbthvk h`ghcb jks prkcosks y prkcoghlho`tks pbrb bquojjks cbsks quo olb`b` go ghforo`tos h`sthtuchk`os goj Ostbgk, gbgk quo tkgk tho`o u` prkcoghlho`tk bj quo roeujb sus fu`chk`os y o` vbrhbs kcbshk`os mby vhchks quo bj h`torosbgk pornughcb` y pkr o`go jb joy go jk Ck`to`chksk Bglh`hstrbthvk ghctb jbs fkrlbs y rocursks pbrb kpk`orso b jbs gochshk`os go jks fu`chk`brhks k olpjobgks pþajhcks. O`tk`cos pkgolks gochr quo oj Gorocmk Bglh`hstrbthvk os ospocìfhcblo`to oj onorchchk go jb fu fu`c `chó hó` ` bglh` bglh`hs hstr trbt bthv hvb, b, os goch gochr, r, oj ostu ostugh ghk k goj goj suno sunotk tk quo quo on onor orco co gh ghcm cmb b fu`c fu`chó hó` ` k sob sob jb bglh`hstrbchó` pþajhcb co`trbjhzbgb y gosco`trbjhzbgb, b trbvès go sus óreb`ks nurìghcks (ck` jks ck`she ck` sheuho uho`to `tos s prh prh`ch `chphk phks s go cklpot cklpoto`c o`chb, hb, norbrqu norbrquìb, ìb, gojoeb gojoebchó chó`, `, otc.), otc.), go jks beo`to beo`tos s quo gosolpoòb` o` osks óreb`ks, y ostructurbgb o` fkrlb go bglh`hstrbchó` co`trbj (co`trbjhzbgb k gosco`trbjhzbgb) k gosco`trbjhzbgb (o`tos butârquhcks, olprosbs goj Ostbgk, otc.), ck` lâs jb fheurb goj o`to h`gopo`gho`to roeujbgkr go sorvhchks pþajhcks. Cklk ck`cjushó` ck`cjushó` pkgolks gochr quo jb fu`chó` bglh`hstrbthv bglh`hstrbthvb b os o` oso`chb oj quo mbcor go jb bglh`hstrbchó` pþajhcb o hlpjhcb` jks pbsks quo jb auo`b bglh`hstrbchó` goao gosbrrkjjbr pbrb oj culpjhlho` culpj hlho`tk tk go su fh`bjhgbg, fh`bjhgbg, o` u`b fkrlb tèc`hcb tèc`hcb y bckrgo b jks prh`chphks prh`chphks quo h`sphrb` h`sphrb` jb bglh`hstrbchó` cklk cho`chb.

CK@WO@CHKSK 262 CÓGHEK WQHA_WBQHK X S_ CK@O]HÓ@ CK@ JB JOX GO BGLH@HSWQBWHVK JK CK@WO@CHKSKBQWÌC_JK BGLH@HSWQBWHVK Oxhsto cklk prh`chphk joeìthlk bj sunotk cklk gorocmk b gofo`gorso go jks bctks y roskjuchk`os go jb bglh`hstrbchó` pþajhcb, quo goao provbjocor cklk Trh`chphk Eo`orbj goj prkcoghlho`tk bglh`hstrbthvk, pkrquo o` oj brtìcujk 21 go jb CTQE, so o`lbrcb jb joehthlb gofo`sb, pbrb oj cbsk go jbs bcchk`os lorblo`to nurhsghcchk`bjos, os gochr go`trk go u` prkcosk gotorlh`bgk. O`tk`cos oj sunotk tho`o u`b fkrlb go roshsto`chb pbcìfhcb, ck`shsto`to o` oj joeìthlk gorocmk quo tho`o` jks pbrthcujbros b roshsthrso b jbs gotorlh`bchk`os go jb bglh`hstrbchó` pþajhcb, o` osto cbsk ck`oxk bj tolb trhautbrhk, cub`gk jks gorocmks go tkgks jks bglh`hstrbgks (trhautbrhks) sk` vhkjbgks k ck`cujcbgks oj quo so o`cuo`trb roeujbgk o` oj brtìcujk 7? go jb CTQE.

Fu`gblo`tk joebj  Brtìcujk 112 Ck`sthtuchó` Ck`sthtuchó` Tkjìthcb go jb Qopþajhcb g go o Eubtolbjb. Joy go jk Ck`to`chksk Bglh`hstrbthvk Cóghek Wrhautbrhk Brtìcujk 262

 

Trkcoghlho`tk y Wrâlhto Os oj ck`nu`tk go `krlbs quo roeujb` jbs lþjthpjos ck`trkvorshbs quo sureo` o`tro oj fhsck y jks pbrthcujbros, yb sob o` rojbchó` go jb oxhsto`chb lhslb go jb kajhebchó` trhautbrhb sustb`chbj, b jb fkrlb o` quo fhsck gosob ofocthvhzbr, b jb vbjhgoz ck`sthtuchk`bj go jks procoptks `krlbthvks quo rheo` tbj kajhebchó` b jks pbsks quo goao soeuhr oj fhsck pbrb onocutbr fkrzbgblo`to su crèghtk, b jbs h`frbcchk`os quo btrhauyo y b jbs sb`chk`os quo o` su ck`socuo`chb bpjhcb9 o h`cjusk o` rojbchó` b jks prkcoghlho`tks quo oj sunotk pbshvk goao olpjobr pbrb rocjblbr jb rotrhauchó` go jbs cb`thgbgos h`goahgblo`to pbebgbs bj fhsck. Os gochr quo oj prkcoghlho`tk ck`to`chksk bglh`hstrbthvk trhautbrhk os oj krgo` nurhsghcchk`bj quo so o`cbreb go ck`trkjbr jb ckrroctb bctubchó` go jb bglh`hstrbchó` trhautbrhb, ck` pjo`b sunochó` b jb joy, bj gorocmk9 bsì cklk go jbs roskjuchk`os go jks ck`fjhctks o`tro jb bglh`hstrbchó` y jks chugbgb`ks o` lbtorhb trhautbrhb, quo sureo gorhvbgb go jb kajhebchó` trhautbrhb. Jb fh`bjhgbg goj prkcoghlho`tk ck`to`chksk bglh`hstrbthvk trhautbrhk os ck`trkjbr jb nurhghchgbg go jb bglh`hstrb bglh`h strbchó` chó` pþajhcb, jk quo hlpjhcb quo jb bglh`hstrb bglh`hstrbchó` chó` goao fu`gblo`tb fu`gblo`tbrr su bctubchó` bctubchó` o` abso bj prh`chphk go nurhchgbg yb quo ck` èsto oj fu`chk`brhk pþajhck tho`o u` lbrck lâs blpjhk pbrb bctubr y roskjvor o` abso b jb bpjhcbchó` goj gorocmk cklk cho`chb y `k skjk ck` su `krlbthvb sh`k ck` jks prh`chphks o h`sthtuchk`os gkctrh`brhbs goj gorocmk bglh`hstrbthvk. Os oj krgo` nurhsghcchk`bj quo so o`cbreb go ck`trkjbr jb ckrroctb bctubchó` go jb Bglh`hstrbchó` Wrhautbrhb, ck` pjo`b sunochó` b jb Joy y bj Gorocmk, bsì cklk jb roskjuchó` go jks pkshajos ck`to`chksks bglh`hstrbthvks h`torpuostks pkr cubjquhor porsk`b o` gofo`sb go sus gorocmks o h`toro h`torosos sos,, cub`gk cub`gk ostks ostks so mbyb` mbyb` vhstk vhstk joshk` joshk`bgk bgks s pkr jb bctubc bctubchó` hó` (k fbjtb fbjtb go ojjb) ojjb) go jb  Bglh`hstrbchó` Tþajhcb. Jk o`ck`trblks `krlbgk o` gks Joyos krgh`brhbs cklk jk sk`> Oj Cóghek Wrhautbrhk Gocrotk 682 goj Ck`erosk go jb ropþajhcb y tkgbs sus rofkrlbs, quo roeujb jb pbrto bglh`hstrbthvb goj prkcoghlho`tk, y jb Joy go jk Ck`to`chksk Bglh`hstrbthvk Gocrotk 228-86 goj Ck`erosk go jb Qopþajhcb, quo `krlb jb fbso nughchbj goj lhslk.

QOVKCBWKQHB, QOVKCBWKQH B, QOTKSHCHK@ y OJ KC_QSK Goaolks ostbajocor quo ghcmks rocursks ostbajochgks o` jb Joy go jk Ck`to`chksk C k`to`chksk bglh`hstrbthvk go`trk go u`b go sus rofkrlbs ostbajoco quo jk ghcmk o` ostb joy `k bpjhcb bj tolb jbakrbj y trhautbrhk, ospocìfhcblo`to jks brtìcujks 5 y 8, bj cubj bghchk`b oj brtìcujk 25ahs pbrb gbrjo jb sbjhgb joebj ckrrospk`gho`to y lb`gb b quo so rosuojvb pkr loghk go jb lbtorhb trhautbrhb, voblks quo ghco` jbs `krlbs>  BQWHC_JK 5. QOC_QSK GO QOVKCBWKQHB.  BQWHC_JK 8. QOC_QSK GO QOTKSHCHK@. QOTKSHCHK@. 

BQWHC_JK 25 "AHS". * Oxcopchk`os. So oxcoptþb o` lbtorhb jbakrbj y o` lbtorhb trhautbrhb jb bpjhcbchó` go jks prkcoghlho`tks roeujbgks o` jb proso`to joy, pbrb jb suastb`chbchó` go jks Qocursks go Qopkshchó` y Qovkcbtkrhb, goahè`gkso bpjhcbr jks prkcoghlho`tks ostbajochgks pkr  oj Cóghek go Wrbabnk y pkr oj Cóghek Wrhautbrhk, rospocthvblo`to.

Cóghek Wrhautbrhk Tbrtblks pkr oj Trkcosk Bglh`hstrbthvk Wrhautbrhk, oj cubj so rofhoro bj ck`nu`tk go `krlbs, prh`chphks o h`sthtuchk`os quo roeujb` jbs bctubchk`os y trâlhtos goj Ostbgk y golâs o`tos pþajhcks, trhautbrhbs.pbrb jb rocbugbchó` go fkrlb kfhchksb go kato`or jb gotorlh`bchó` go jbs kajhebchk`os

 

O` tkgk oj prkcosk b`torhkr suojo sucogor jks orrkros, jbs vhkjbchk`os y bausks go pbrto goj o`to rocbugbgkr pkr o`go sh oj pbrthcujbr `k ostâ go bcuorgk b jbs roskjuchk`os olhthgbs tho`o jb fbcujtbg go kpk`orso pkr loghk go g o rocursks quo cklo`tbrolks b ck`th`ubchó`.

Trkcosk Bglh`hstrbthvk Wrhautbrhk 2. Jb Fbso h`hchbj, h`hchbj, suojo suojo sucogor sucogor b pothchó` pothchó` go pbrto k go kfhchk, kfhchk, Brt. 211 Cóg. Cóg. Wrhautbrhk Wrhautbrhk 1. @kth @kthfh fhcb cbch chó`, ó`, go go`t `trk rk go gojj pj pjbz bzk k rofo roforh rhgk, gk, bj bugho bugho`c `chb hb quo quo ck`t ck`tho ho`o `o oj bn bnus usto to fkrl fkrlujb ujbgk gk bj ck`trhauyo`to. Brt. 231 Cóg. Wrhautbrhk 3. Bglh`h Bglh`hstr strbch bchó` ó` Wrhaut Wrhautbrh brhb b ck`cog ck`cogo o bugho` bugho`chb chb pbrb ovbcub ovbcubrjb rjb cub`gk cub`gk so trbtb trbtb go bnusto bnustos s fkrlujbgks bj ck`trhauyo`to. Brt. 276 Cóg. Wrhautbrhk 7. Bporturb Bporturb b pruoab, pruoab, hlprkrrk hlprkrrkebajo, ebajo, Brt. Brt. 273 273 y 276 Cóg. Cóg. Wrhautbrhk Wrhautbrhk ?. Troso`tbc Troso`tbchó` hó` go pruoabs> pruoabs> pkgrâ uthjhzbrs uthjhzbrso o tkgks jks loghks loghks go pruoabs pruoabs bglhthgks bglhthgks o` gorocmk. gorocmk.  Brt. 271 Cóg. Wrhautbrhk 6. Ghjheo`chb Ghjheo`chbs s pbrb lonkr roskjvor roskjvor,, sh jb SBW jk ck`shgorb ck`shgorb kpkrtu`k. kpkrtu`k. Brt. Brt. 277 Cóg. Wrhautbrhk Wrhautbrhk 5. Bglh`hstr Bglh`hstrbchó` bchó` Wrhaut Wrhautbrhb brhb Qosuojvo. Qosuojvo. Brt. 238 238 Cóg. Wrhautbrhk Wrhautbrhk =. Bglh`hstr Bglh`hstrbchó` bchó` Wrhautbr Wrhautbrhb hb `kthfhcb `kthfhcb roskjuchó`. roskjuchó`. Brt. Brt. 231 Cóg. Wrhautbr Wrhautbrhk hk 8. FBS FBSO O FH@ FH@BJ, BJ, JK R_O TQ TQKCO KCOGO. GO. Oj ck` ck`trh trhauy auyo`t o`too puogo puogo pjb pjb`to `tobr br QOC QOC_Q _QSK SK GO

QOVKCBWKQHB O@ CK@WQB GO JB QOSKJ_CHK@ OLHWHGB JB C_BJ JO TOQN_GHCB (puogo bcoptbr pbrto go jb lhslb). QOC_QSK GO QOVKCBWKQHB WQHA_WBQHK So jo go`klh`b rocursk norârquhck, puos prkcogo o` ck`trb go jbs roskjuchk`os ghctbgbs pkr jb  Bglh`hstrbchó` Wrhautbrhb quo to`eb to`eb suporhkr norârquhck.

Brtìcujk 2?7 Cóghek Wrhautbrhk Trkcogo`chb Tr Trkc kcog ogo o o` ck`t ck`trb rb go jbs jbs rosk roskju juch chk`o k`os s k bctk bctks s bglh bglh`h `hst strb rbth thvk vks s olht olhthg hgks ks pk pkrr jks jks óreb` óreb`ks ks suakrgh`bgks go jb bglh`hstrbchó` trhautbrhb. Oxhsto` 3 `hvojos go gochshó` o` oj krgo` norârquhck go jb SBW> 2. Gh Ghro roc ctk tkrrhk 1. Supo Suporh rh`t `to`g o`go` o`to to SBW SBW 3. H` H`tto`go o`go` `ch chb bs

H`torpkshchó` Oj rocursk so h`torpk`o pkr oscrhtk pkr oj ck`trhauyo`to, rospk`sbajo k roproso`tb`to joebj, b`to oj fu`chk`brhk quo ghctó jb roskjuchó` go`trk go jks 24 gìbs mâahjos sheuho`tos go jb þjthlb `kthfhcbchó`, culpjho`gk ck` jks roquhshtks joebjos, ostbajochgks o` oj Brt. 211 goj Cóg. Wrhautbrhk.

Trkcoghlho`tk Oj prkcoghlho`tk b soeuhr o` jb trblhtbchó` go osto rocursk, ostâ roeujbgk o` jks brtìcujks 2?7, 2?6 y 2?8 goj Cóg. Wrhautbrhk y oj brtìcujk 75 goj Qoejblo`tk H`tor`k go jb SBW y oj ck`trhauyo`to k rospk`sbajo, quo ostè joehthlbgk pbrb h`torpk`orjk.

QOC_QSK GO QOTKSHCHK@ WQHA_WBQHK So jo ck`kco cklk rocursk go rock`shgorbchó`, tblahè` jjblbgk> Qocursk go Erbchb, `klaro quo o` jb bglh`hstrbchó` frb`cosb so gb bj rocursk go ropkshchó`, quo so h`torpk`o b`to jb lhslb butkrhgbg quo tkló jb gochshó`, ck` jb h`to`chó` go ck`soeuhr go tbj butkrhgbg, quo rofkrlo k

 

b`ujo, pkr loghk go vkjvor b ck`kcor go jb roskjuchó` olhthgb, pugho`gk gonbrjb sh` ofoctk, ck`fhrlâ`gkjb k lkghfhcâ`gkjb.

Trkcogo`chb Brtìcujk 2?= (Gorkebgk pkr oj brtìcu Brtìcujk brtìcujk jk ?8 goj Gocrotk @þlo @þlork rk 35-1426 goj Ck`e Ck`erosk rosk go jb Qopþajhcb go Eubtolbjb). Tkr jk quo goaolks rolhthr`ks bj Brtìcujk ?3 goj Qoejblo`tk H`tor`k go jb SBW Gtk. 4451445 1gk. Târrbfk. Ck`trb jbs roskjuchk`os krheh`brhbs goj Ghroctkrhk go jb SBW, prkcogo oj rocursk go ropkshchó`. Ck`trb jbs roskjuchk`os krheh`brhbs goj Suporh`to`go`to go Bglh`hstrbchó` Wrhautbrhb y jbs go jks fu`chk`brhks o` quho`os osto mbyb gojoebgk fu`chk`os oxprosblo`to, prkcogo oj rocursk go rovkcbtkrhb. Blaks sorâ` rosuojtks pkr oj Ghroctkrhk G hroctkrhk go jb SBW.

3or. Târrbfk. Jb SBW vojbrâ pkrquo jks ck`trhauyo`tos y rospk`sbajos ck`kzcb` sus gorocmks y ebrb`tìbs o` jks prkcoghlho`tks p rkcoghlho`tks bglh`hstrbthvks trhautbrhks.

H`torpkshchó` Oj prkcoghlho`tk h`hchb ck` jb h`torpkshchó` goj rocursk loghb`to oj lolkrhbj ghrhehgk bj Ghroctkrhk culpjho`gk ck` jks roquhshtks ostbajochgks. So h`torpk`o pkr oscrhtk pkr oj ck`trhauyo`to rospk`sbajo k roproso`tb`to joebj, go`trk go jks 24 gìbs mâahjos sheuho`tos go jb þjthlb `kthfhcbchó` go jb roskjuchó` gosfbvkrbajo bj pbrthcujbr. Oj rocursk goaorâ jjo`br jks roquhshtks ostbajochgks o` oj brtìcujk 211 goj Cóg. Wrahtutbrhk.

Wrâlhto Oj ro rocu curs rsk k so trbl trblht htb b go bcuo bcuorg rgk k b jks jks pj pjbz bzks ks y o` jb fk fkrl rlb b os ostb tbaj ajoc ochg hgb b goj rocurs rocursk k go rovkcbtkrhb, o` jk quo fuoro bpjhcbajo. Gospuès go mbaor h`torpuostk oj rocursk o` oj pjbzk joebj go 24 gìbs, oj Ghroctkrhk cuo`tb ck` 34 gìbs ck`tbgks b pbrthr goj gìb sheuho`to go pjb`tobgk oj rocursk pbrb roskjvorjk.

H@CHGO@CHBS CKL_@OS O@ BLAKS QOC_QSKS Oj Shjo`chk Bglh`hstrbthvk> Os Bglh`hstrbthvk> Os u`b fheurb quo so ostbajoco cub`gk mby fbjtb go roskjuchó` go bjeþ` bje þ` loghk loghk go hlpue`b hlpue`bchó chó` ` o` oj tho tholpk lpk joebj joebj ostbaj ostbajoch ochgk gk pkr pbrto pbrto go jb bglh`h bglh`hstr strbch bchó` ó` pþajhcb, pþajhc b, b`to jb skjhchtug skjhchtug go pothchk`os pothchk`os goj ck`trhauyo`to ck`trhauyo`to k rospk`sbajo. rospk`sbajo. Brtìcujk 2?5 Cóghek

Wrhautbrhk.

H`stb`chb Suporhkr b Blaks Qocursks Jk prkcog prkcogo`t o`to o gospuès gospuès go bektbgb bektbgb jb vìb bglh`h bglh`hstr strbth bthvb, vb, os oj rocurs rocursk k go jk ck`to` ck`to`chk chksk sk bglh`hstrbthvk roeujbgk o` oj brtìcujk 265 goj Cóghek Wrhautbrhk. Os oj loghk pkr oj cubj ghspk`o oj h`torosbgk k bfoctbgk go u`b roskjuchó` pbrb sklotorjk b`to oj Wrhau`bj go jk Ck`to`chksks Bglh`hstrbthvk, ck` jb fh`bjhgbg go quo ostb sob sbthsfocmb loghb`to u`b so`to`chb.

OJ KC_QSK Brtìcujk 2?? Cóghek Wrhautbrhk Troso`tbrso b jb butkrhgbg suporhkr b skjhchtbr rovhshó` go jbs bctubchk`os go jb butkrhgbg h`forhkr  cu`gk èstb mbyb go`oebgk u` rocursk go bjzbgb.

 

  O` Eubt Eubtolb olbjb, jb, o` oj oj âlaht âlahtk k trhau trhautbr tbrhk hk oj oj pjbzk pjbzk pbrb kcurrh kcurrhrr os go tros tros gìbs gìbs gospu gospuès ès go go `kthfhcbgb `kthf hcbgb jb roskjuchó` roskjuchó` o` jb quo so go`hoeb oj rocursk go rovkcbtkrhb, rovkcbtkrhb, y ck`shsto ck`shsto o` quo jb butkrhgbg suporhkr rovhsbrâ, provhb pothchó` goj kcurro`to, pkr què fuo go`oebgk oj rocursk, y ck` abso o` oj b`âjhshs goj cbsk krgo`brâ krgo`b râ su bcoptbchó`.   Sh` olabrek, olabrek, os os `ocosbr `ocosbrhk hk to`or to`or proso`to proso`to go go quo o` cbsk cbsk go go`oebtk go`oebtkrhb rhb goj goj Kcursk Kcursk k go gocjbrbtkrhb sh` juebr, so hlpk`o bj h`torpk`orto u`b lujtb go u` lhj quotzbjos, bmkrb aho` sh osto os gocjbrbgk ck` juebr govuojvo oj oxpogho`to quo ck`cogb oj rocursk y so rosuojvo ck` oj lhslk lhsl k prkcoghlho` prkcoghlho`tk tk quo so tho`o pbrb oj cbsk b`torhkr, b`torhkr, os gochr, gochr, quo h`hchblks h`hchblks oj trâlhto trâlhto pbrb roskjvorjk o` oj óreb`k suporhkr go jb bglh`hstrbchó` trhautbrhb. Sh aho` os chortk quo jb oxcopchó` roeujbgb o` oj brtìcujk 25 ahs go jb Joy go jk Ck`to`chksk  Bglh`hstrbthvk ostbajoco quo o` lbtorhb go Gorocmk Wrhautbrhk jks prkcoghlho`tks go jks rocursks rocurs ks bglh`hstrbthv bglh`hstrbthvks ks goao` go sor bpjhcbgk bpjhcbgk go bcuorgk bcuorgk b cklk jk ostbajoco ostbajoco jb joy go ghcmb lbtorhb, lbtor hb, os lo`chk`br lo`chk`br quo jb `krlb trhautbrhb trhautbrhb vb lâs bjjâ go jk roeujbgk pkr jb joy ck`to`chks ck`to`chksb b yb quo prkvoo bj pbrthcujbr go ktrk loghk go hlpue`bchó` cklk pbrto goj prkcoghlho`tk go suastb`chbchó` go ghcmks rocursks trhautbrhks. O` osto so`thgk, oj Cóghek Wrhautbrhk, go`trk goj cbpìtujk cbpìt ujk quo roeujb jbs hlpue`bchk` hlpue`bchk`os os go jbs roskjuchk`os roskjuchk`os bglh`hstrbthvb bglh`hstrbthvbs, s, ostbajoco ostbajoco oj kcursk kcursk cklk ckl k ktrb ktrb lkgbjh lkgbjhgbg gbg pkr jb cubj cubj oj ck`trh ck`trhauy auyo`t o`to o k oj h`toros h`torosbgk bgk puogb` puogb` lb`hfo lb`hfost stbr br tkgb tkgb h`ck`fkrlhgbg quo krheh`brhb go ghcmb roskjuchó`.   Go osto lkgk so prkcogo b chtbr jk ostbajochgk o` oj brtìcujk 2?? goj Cóghek Wrhautbrhk, `krlb quo roeujb oj tolb o` h`vosthebchó`> ‚KC_QSK. ‚ KC_QSK. Cub`gk jb Bglh`hstrbchó` Wrhautbrhb go`hoeuo oj trâlhto goj rocursk go rovkcbtkrhb, jb pbrto quo‚ so to`eb pkr berbvhbgb pkgrâ kcurrhr b`to oj Ghroctkrhk go jb Suporh`to`go`chb go Bglh`hstrbchó` Wrhautbrhb, go`trk goj pjbzk go jks (3) gìbs mâahjos sheuho`tos bj go jb `kthfhcbchó` go jb go`oebtkrhb, phgho`gk so jo ck`cogb oj trâlhto goj rocursk go rovkcbtkrhb. Sh jb Bglh`hstrbchó` `k rosuojvo ck`cogho`gk k go`oeb`gk oj rocursk go rovkcbtkrhb go`trk go jks quh`co (2?) gìbs mâahjos sheuho`tos b su h`torpkshchó`, so to`grâ pkr  ck`coghgk èsto y goaorâ` ojovbrso jbs bctubchk`os bj Ghroctkrhk go jb Suporh`to`go`chb go  Bglh`hstrbchó` Wrhautbrhb. Oj fu`chk`brhk k olpjobgk pþajhck rospk`sbajo goj btrbsk, sorâ sb`chk`bgk go ck`fkrlhgbg ck` jb `krlbthvb h`tor`b quo pbrb oj ofoctk olhtb jb Bglh`hstrbchó` Wrhautbrhb“YCHWBWHK@ Cóg Zj 7246 \. Ck` oj fh` þ`hck go hjustrbr bj joctkr, so osthlb quo pkr loghk b`bjkeìb so puogo proso`tbr u`b hgob eo`orbj skaro oj kcursk tklb`gk cklk roforo`chb jk ostbajochgk o` oj Cóghek Trkcosbj Chvhj y Lorcb`thj, Gocrotk Joy 245 go Eubtolbjb. lb`orb oj brtìcujk goj cuorpk `krlbthvk roforhgk roforh gk ostbajoco> ostba joco> ‚BQWHC_JK 622. KcurskGo goostb Mocmk. Cub`gk oj nuoz622 h`forhkr mbyb `oebgk oj  rocursk go bpojbchó`, prkcogho`gk èsto, jb pbrto quo so to`eb pkr berbvhbgb, puogo kcurrhr go mocmk bj suporhkr, go`trk goj tèrlh`k go tros gìbs go `kthfhcbgb jb go`oebtkrhb, phgho`gk so jo ck`cogb oj rocursk.“ YCHWBWHK@ YCHWBWHK@ Nof67 Zj 7246 \   Sh aho` os chortk chortk quo quo oj brtìcujk brtìcujk b`torhkrlo` b`torhkrlo`to to roforhgk roforhgk mbco bjushó bjushó` ` bj rocursk rocursk go bpojbchó` bpojbchó` go`trk go jb lbtorhb prkcosbj chvhj y lorcb`thj, so lb`hfhostb quo oxhsto u`b shlhjhtug o` cub`tk bj prkcoghlho`t prkcog hlho`tk k quo sureo ck` oj kcursk kcursk o` lbtorhb lbtorhb trhautbrhb. trhautbrhb. Ostb shlhjhtug ck`shsto ck`shsto o` b`bjhzbr  b`bjhzbr  quo jb pbrto berbvbgb k joshk`bgb puogo bcughr ghroctblo`to b`to u` óreb`k suporhkr norârquhck o` vhrtug quo so jo mb go`oebgk oj trâlhto go u` rocursk provhblo`to pjb`tobgk b`to u` óreb`k yb sob go bglh`hstrbchó` go nusthchb k aho` u` óreb`k go bglh`hstrbchó` pþajhcb. Cbao lo`chk`br  quo o` blaks cbsks oj óreb`k ckrroctk pbrb ck`kcor goj kcursk goao go robjhzbr jks ostughks `ocosbrhks pbrb pkgor jjoebr b gotorlh`br jb prkcogo`chb k aho` jb hlprkcogo`chb goj rocursk go rovkcbtkrhb, sholpro go fkrlb rbzk`bgb.