Tributario Trevisan
July 17, 2022 | Author: Anonymous | Category: N/A
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FKLQHGI@IAHAN QWIG^QÈWIH RWKD. FHW@KV AKLIZNQN AH VI@TH
Vucèrik H^ @ H 8
ViVtnch trigut tr igutèrik èrik grhVi`nirk gr hVi`nirk FKLQHGI FKLQ HGI@IAHAN @IAHAN N QWI Q WIG^ G^QKV QKV ... ...... ...... ...... ...... ...... ...... ...... ...... ...... ..... 1 H^ @ H 7
WNOI WN OICN CNVV AN QW QWIG IG^QHÏÆK ^QHÏÆK ....... .......... ...... ...... ...... ...... ...... ...... ...... ..... .. 81 H^ @ H 6
@^F @^ FWK WNH NH@@ ..... .......... ......... ......... ......... ......... ......... ......... .......... ......... ......... ......... ...... .. 78 H^ @ H 1
@^FWK @^F WK RW RWNV NV^C ^CIA IAK K ...... ......... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ..... .. 7= H^ @ H >
VICR VI CR@N @NVV LH LHFI FIKL KLH@ H@ ...... ......... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ..... .. 61 H^ @ H 4
@^FWK @^F WK HW HWGI GIQW QWHA HAK K ... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ... >? H^ @ H ?
QWI G^QHÏÆK QWIG^Q HÏÆK RN@K ICRKVQK ICRK VQK AN WNLAH N FV@@, AHV RN RNVV VVKH KHVV J^W J ^WÃA ÃAIF IFHV HV ... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ... 4=
H^ @ H =
FKLQWK@N DIVFH@ AKV AÉGIQKV AÉGI QKV N AKV FWÉAI FW ÉAIQKV QKV AK A K IRI, I RI, IFCV, IF CV, RIV RI V N FKD FKDILV ILV .. .... .... .... .... .... .... .... ?1 H^ @ H 9
FKLQHGI@IZHÏÆK AKV ICRKVQKV ICR KVQKV QH]H QH]HVV N FKLQ FK LQWI WIG^ G^IÏ IÏÞN ÞNVV .... ......... .......... ......... ......... ......... ......... ......... ......... ......... ........ .... =4 H^ @ H 82
WNVRKL WNV RKLVHG VHGI@ I@IAHA IAHANN QW QWIG IG^Q ^QÈW ÈWIH IH ..... ....... .... .... .... .... .... .... .... .. 9= H^ @ H 88
H@QNWHÏÞNV LHV ANCKLVQWHÏÞNV FKL FK LQÈGNI NIVV .... ......... ......... ......... ......... ......... ......... ......... .......... ......... ......... ......... ....... ... 82> H^ @ H 87
VRnA ViVtnch Rúg`ifk An nVfriturhïæk nVfr iturhïæk AIOI AI OIQQH@ ..... .......... .......... ......... ......... ......... ......... ......... ......... .......... ......... ......... ......... ....... ... 888 WNDNW WN DNWÊLF ÊLFIHV IHV GI GIG@I G@IKOW KOWÈDI ÈDIFH FHVV .. .... .... .... .... .... .... .... .... .... .... .... 87 877 7
H^@H 8
VIVQNCH QWIG^QÈWIK GWHVI@NI GWHVI@NIWK WK ‖ FKLQHGI@IAHAN N QWIG^QKV
H DKWCHÏÆK AK VIVQNCH QWIG^QÈWIK GWHVI@NIWK N H FKLQHGI@IAHAN N KV QWIG^QKV
>
K Vistnch trigutèrik Grhsi`nirk fkcnïku h snr dkrchak quhlak Rkrtuoh` ansfkgriu k Grhsi`. H
phrr ah k Grhsi` fkcnku h phohr trigutks n snu sistnch trigutèrik dki sn fklstuilak ht fmnohr lks aihs an mkjn. Fkldkrcn k sitn jus.fkc.gr, h pricnirh dkrch an triguthk lk Grhsi`, an dkrch lk nsfrith n lnc anf`hrhah, dki h nxp`kr nxp`krhk hk an phu-grhsi` n kutrhs riqunzhs ak sk`k grhsi`nirk lh fmnohah aks pkrtuounsns, lk hlk an 8>22, qun, an fnrtk pkltk an visth, uc trigutk â cklhrquih pkrtuounsh ahqun`h pkfh. H riqunzh ahs tnrrhs grhsi`nirhs, trkuxn shqunhakrns n hvnlturnirks hvnlturnirks an kutrks phsns, fkck ks drhlfnsns.
An hfkrak fkc Wnsnlan, Rnrnirh n H`nlfhr, (7282) Rkrtuoh` lk lmh supkrtn muchlk n lhlfnirk phrh prktnonr h vhsth fksth grhsi`nirh, hssic, friku hs quilzn Fhpithlihs Mnrnaitèrihs, n lhsfnu h pricnirh dhsn ah triguthïæk lk Grhsi`.
Nsths fhpithlihs snrvihc nx nxf`usivhcnltn f`usivhcnltn â fkrkh pkrtuounsh, qun lmh fkck rni, Akc Jkk III. Dki nsfk`miak uc Fhpitk Ckr phrh fhah uch ahs Fhpithlihs, n`n nrh k rnprnsnlthltn rnprnsnlthltn ah cklhrquih, htuhlak fkck öo as vaas a s jsa. Vkcnltn hs tnrrhs fnaiahs 4
htrhvs vs ah snschrih nrhc `ivrns an triguthk, htrh n`hs phohvhc k azick phrh h Kranc an Fristk, qun nrh anslhah â fhtnqunsn n frishlizhk aks lhvks. Nrh uch nspfin an iculiahan trigutèrih qun mkjn nc aih anslhah âs iornjhs, pkr nxncp`k. Nc 8>1= dki frihak uc okvnrlk onrh` nc sugstuik âs fhpithlihs mnrnaitèrihs, chs h aivisk dki chlah, n dki lkcnhak Qmkc an Vkuzh fkck okvnrlhakr onrh`, qun rnprnsnlthvh ks iltnrnssns ah fkrkh pkrtuounsh lk Grhsi`. Fkc
issk, ks snscnirks, aklks ahs tnrrhs skg h fhrth ahs snschrihs, hokrh h okrh nrhc nrhc sujnitks h icpkstks, trigutks n kgriohïþns. K Grhsi` nltrh lh snoulah dhsn ah hacilistrhïæk
trigutèrih, quhlak dki lkcnhak uc prkvnakrprkvnakrckr ah Wnh` Dhznlah, Dhznlah, Hltñlik Fhraksk an Ghrrks n kutrks prkvnakrns, prkvnakrns, fmhchaks an phrfihis, k pricnirk htrhvs ah naik ah @ni Qrigutèrih. Rn`h pricnirh vnz ks trigutks dkrhc f`hssifhaks nc três nspfins, n nc akis orupks, fklsianrhlak h suh pnrikaifiahan, snlak krailèriks n nxtrhkrailèriks. nxtrhkr ailèriks. Ks krailèriks anfkrrnltns an hviahans fkc ohstks fkc ounrrhs n prktnk hrchah, n ks nxtrhkr nxtrhkrailèriks ailèriks fkc anspnshs ah skfinahan. ?
Anrrh chV ‖ ‖ K K pkvk nc onr onrh` h` lmh an 8ª AnrrhchV fkcp`nthr h aidnrnlh aidnrnlh nc rn`hk hk qun lmh an tnr siak hrrnfhahak.
7ª DilthV ‖ DilthV ‖ Nsth fkgrhlh nrh prkpkrfiklh` â rnlah qun k fkltriguiltn lmh fkc suh hviahan. 6ª VugVi VugViAièri Aièrih h - Nrh h hrrnfhahk qun lk nrh h anrrhch n lnc h lths. Hluh`cnltn, ks prkvnakrns-phrfihis prkvnakrns-phrfihis lmhc k anvnr an prnsthr fklths hk prkvnakr-ckr skgrn h rnfnith n anspnsh anspnsh an an fhah uch. H`c ak phpn` an hrrnfhahr, prkvianlfihvhc h snourhlh ah fhpithlih, snlak pkr cnik an fklstruk an lhviks anslhaks â vioi`çlfih. Nc 8419, hpös gkh dhsn an hrrnfhahk lks fnc hlks qun sn phsshrhc, ilf`usivn fkc k cklkpö`ik ak fkcrfik htrhvs htrhvs ah triguthk t riguthk an tkahs hs hviahans `ufrhvhs, dki dki frihah h Fkcphlmih Onrh` ak Fkcrfik, qun ahrih, k cklkpö`ik `noh` ah chfrk nfklkcih.
Fkc h fmnohah ah Dhc`ih Wnh` lk Grhsi`, nc 8=2=, lkvks trigutks t rigutks dkrhc dkrhc ilstuaks, fithcks h`ouls:
• Icpkstk skgrn icpkrthþns, fkc h hgnrturh aks pkrtks5
=
• Icpkstk prnaih`5 • Icpkstk ak sn`k. Hs aifu`ahans lhlfnirhs fkc h vilah phrh k Grhsi` lh pkfh ah Fk`ñlih fklluhrhc prnsnltns prnsnltns lh dhsn ak Grhsi` Icprik, nlquhltk h`ouls icpkstks nrhc nxltks, kutrks nrhc frihaks. 42% ak ailmnirk pg`ifk lhqun`h pkfh, vilmhc aks trigutks skgrn k fkcrfik nxtnrikr n fkgrihc prhfhcnltn prhf hcnltn tkahs hs anspnshs krailèrihs. Chis thran, suroiu k icpkstk skgrn h ilastrih n hs prkssþns. Nltrn 8=16 n 8=1> k icpkstk skgrn h rnlah viokrku.
Wnsnlan, Rnrnirh n H`nlfhr, (7282). K Icprik fkcnku h krohlizhr k Vistnch Qrigutèrik Grhsi`nirk,, fkc issk, phssku-sn h htnlanr nc phrtn Grhsi`nirk ks iltnrnssns grhsi`nirks, grhsi`nirks, lk chis hks ah Fkrkh Fk rkh Rkrtuounsh.
Fkc h prkf`hchk ah Wnpg`ifh nc 8==9, h`ouls trigutks dkrhc dkrhc hfrnsfnlthaks hks ah pkfh ak Icprik. Nc 8976, tnvn h vk`th ak Icpkstk skgrn h rnlah, n nc 8961, k Grhsi` fkcnku h sn ilaustrih`izhr, vk`thlak snus k`mks phrh k cnrfhak iltnrlk, iltnrlk, hghlaklhlak hs nxpkrthþns, ahlak chikr 9
icpkrtçlfih hk icpkstk skgrn k fklsuck. K ansncprnok hlon snu huon nc 8962, trhznlak cuiths prnkfuphþns phrh k okvnrlk, hs pnsskhs nsthvhc hghlaklhlak k fhcpk phrh
ciorhrnc phrh phrh h fiahan, prilfiph`cnltn phrh h fhpith` ah Wnpg`ifh, nc gusfh an ncprnok. H hacilistrhk pg`ifh lk lmh cniks phrh htnlanr hs lnfnssiahans ahs pnsskhs.
Ansth chlnirh hssilku k anfrntk lº 89.1=7 nc 87/87/8962, `icithlak h nltrhah an nstr nstrhlonirks hlonirks lk tnrritörik lhfiklh`. Fkldkrcn mp://www.p`hlh`tk.okv.gr/ffivi`[26/ fklstuifhk/fklstuifhk61.mtc,, h fklstuik fklstuifhk/fklstuifhk61.mtc an 8.961, lhsfn snlak uch fklstuik Vkfih`anckfrhth, anckfrht h, n`h trkux trkuxnn pn`h pricnirh vnz nc snu tnxtk, k Icpkstk an Wnlah fkck snlak uc trigutk Dnanrh`, frihlak hilah k Icpkstk Vkgrn Tnlahs n Fklsiolhþns (ITF) phrh ks Nsthaks, k Icpkstk an Ilastrihs n Rrkssþns (IIR), hrrnfhahak pn`ks culifpiks. Nc kutrhs kfhsiþns, h fnltrh`iz fnltrh`izhk hk ak pkanr dki hcnhhah, hpkihlak ks culifpiks n `mns htriguilak rnfniths pröprihs. mps://www7.fhchrh.`no.gr/`noil/dna/ ncnfkl/8942-8949/ncnlahfklstufiklh`-8=-882
anzncgrk-894>-646944-pug`ifhfhkkrioilh`-8-p`. mtc` mtc` Nc anzncgrk anzncgrk an 894>, 8 94>, k sistnch trigutèrik phssh h snr sistncèfk htrhvs htrhvs ah Ncnlah Fklstufiklh` lº 8= - an 28 an anzncgrk anzncgrk an 894> - prkfur prkfurku ku nlfkltrhr uch lkvh kranc trigutèrih phrh k Grhsi`. Nsth pkssuh hs snouiltns fhrhftnrsfhs: • Krioilku k IRI (icpkstk skgrn prkautks ilaustrih`izhaks) fkc h fhrhftnrs fhrhftnrsfh fh ah sn`nviahan. • Krioilku k IFC (icpkstk skgrn firfu`hk firfu`hk an cnrfhakrihs) hltnfnsskr ak IFCV5 • Dnz suroir k IVV (icpkstk skgrn snrviks), sufnsskr ak IIR (icpkstk skgrn ilastrihs n prkssþns). H phrr aks hlks an 894> n 8944, dki naithak k Föaiok Qrigutèrik Qrigutèrik Lhfiklh`, qun uc fkljultk an lkrchs qun rnou`h h triguthk lk phs. H @ni lº >.8?7 an 7>/82/894>, rnou`h, fkc dulahcnltk lh Ncnlah Fklstufiklh` l. 8=, an 8º an anzncgrk an 894>, k sistnch trigutèrik lhfiklh` n nsthgn`nfn, fkc dulahcnltk lk hrok >º, ilfisk ]T, h`lnh g, ah Fklstuik Dnanrh`, hs lkrchs onrhis an airnitk trigutèrik hp`ifèvn`
88
â ^lik, hks Nsthaks, hk Aistritk Dnanrh` n hks Culifpiks, snc prnjuz prnjuzk k ah rnspnfvh `nois`hk fkcp`ncnlthr fkcp`nc nlthr,, sup`nvh sup`nvh ku rnou`hcnlthr rnou`hcnlthr.. H phrr an 89==, k sistnch trigutèrik Grhsi`nirk Grhsi`nirk rnoiak pn`h fklstuik Grhsi`nirh n pn`k Föaiok Qrigutèrik Lhfiklh`. Fkldkrcn k Föaiok Qrigutèrik Lhfiklh`, htuh`cnltn k Vistnch Qrigutèrik Lhfiklh` nstè aiviaiak nc três pks an trigutks: • ICRKVQKV ICRKVQKV,, k icpkstk pkanrè snr u`izhak nc quh`qunr èrnh, ansan qun mhjh `nois`hk ilstuilak issk. Fkck nx nxncp`k, ncp`k, tncks k IFCV k IFCV (Icpkstk skgrn Firfu`hk an Cnrfhakrihs n Vnrviks), nstn uc icpkstk Nsthauh`, tncks k IWRD (Icpkstk an Wnlah Rnsskh Dsifh), qun uc icpkstk Dnanrh` n k IRQ^ IRQ^ (Icpkstk (Icpkstk skgrn Rrkprinahan Qnrritkrih` ^rghlh, qun uc icpkstk Culifiph`. icpkstk k prilfiph` lhlfihakr aks snrviksKpg`ifks. • QH]HV QH]HV,, hs thxhs thcgc fkcpþnc orhlan phrtn ah hrrnfhahk ak Nsthak, vistk qun n`hs sk phohs quhlak k fkltriguiltn u`izh h`ouc snrvik pg`ifk. Vuh anslhk hssic fkck h fkltriguik thcgc pr-x pr-xhah. hah. Nxncp`ks an thxhs sk hs qun sk phohs lh ncissk an akfucnltks n thxhs an rnoistrk nc julths fkcnrfihis. 87
CN@MKWIHV, nssn • FKLQWIG^IÏÞNV AN CN@MKWIHV, trigutk anslhak hk fustnik an kgrhs pg`ifhs. Rhrh snr fkgrhak, lnfnssèrih h nxistêlfih Rúg`ifh. H`c aissk, an uch kgrh Rúg`ifh. ilaispnlsèv ilaispnlsèvn`, n`, phrhnfklñcifh qun snjh vè`iak, qun tnlmh mhviak vh`krizhk ak icövn` ak fkltriguiltn. Kutrh ildkrchïæk icpkrthltn skgrn
nssn pk an trigutk qun anvn snr fkgrhak an uch vnz, hpös h ancklstr ancklstrhk hk ak fustk ah kgrh qun onrku h vh`krizhïæk.
86
H^@H 7
WNOICNV AN WNOICNV QWIG^QHÏÆK
KV WNOICNV AN QWIG^QHÏÆK N]IVQNLQNV LK GWHVI@ ‖ VICR@NV LHFIKLH@, @^FWK RWNV^CIAK, @^FWK WNH@ N @^FWK HWGIQWHAK
8>
An hfkrak fkc h @ni 9.>=2/728= ‖ an 77/88/728=, ks rnoicns an triguthk nxist nxistnltns nltns lk Grhsi`, htuh`cnltn sk quhtrk: • K Vicp`ns Lhfiklh`5 • K @ufrk Rrnsuciak5 • @ufrk Wnh`, • K @ufrk Hrgitrhak.
VICR@NV LHFIKLH@ K okvnrlk pnlshlak nc dhvkrnfnr hs cifrk n
pnqunlhs ncprnshs, friku k sistnch an triguthk Vicp`ns Lhfiklh`, qun ansklnrh hs ncprnshs hpths h u`izhrnc nstn pk an triguthk.
cifrk ci frk ncRrnVh ncRrnVh cn Rhrh snr fklsianrhah fkck Cifrkncprnsh, n`h anvnrè tnr rnfniths gruths hluhis ht W$ 642.222,22, (trnz (trnznltks nltks n snssnlth ci` rnhis).
84
ncRrnVh An Rnqunlk Rkrtn Rk rtn NRR NR R Væk fklsianrhahs ncprnshs an Rnqunlk Rkrtn hqun`hs qun tnc suhs rnfniths gruths hluhis an
W$ 642.222,22, 642.2 22,22, (trnznltks (trnznltks n snssnlth ci` rnhis) h W$ 1.=22.222,22, (quhtrk ci`mþns n kitkfnltks ci` rnhis). K Vicp`ns Lhfiklh`, hgrhlon kitk trigutks, sk n`ns:
IWRJ ‖ Icpkstk an Wnlah Rnsskh Juraifh5 FV@@ ‖ Fkltriguik Vkfih` skgrn k @ufrk @quiak5 IRI ‖ Icpkstk skgrn Rrkautks Ilaustrih`izhaks5 Ilaustrih`izhaks5 FKDILV ‖ Fkltriguik phrh Dilhlfihcnltk ah Vnouriahan Vkfih`5
RIV ‖ Rrkor Rrkorhch hch an Iltnor Iltnorhk hk Vkfih`5 FRR ‖ Fkltriguiïæk Rrnvianlfièrih Rhtrklh`5
IFCV ‖ Icpkstk Vkgrn Firfu`hk an Cnrfhakrihs n Vnrviïks
IVV ‖ Icpkstk Vkgrn Vnrviks. Qkaks nstns trigutks sk rnfk`miaks nc uc sö akfucnltk, akfucnltk ak Vicp`ns., h AHV ‖ Akfucnltk an Hrrnfhahk 8?
@^FWK RWNV^CIAK K @^FWK RWNV^CIAK RWNV^CIAK fklsianr fklsianrhak hak h dkrch
an triguthk chis sicp`ifhah ak Icpkstk an Wnlah ahs Rnsskhs Juraifhs (IWRJ) n Fkltriguik Vkfih` skgrn k @ufrk @quiak (FV@@), h sistncèfh RWNV^CIAK an triguthïæk pn`k @^FWK RWNV^CIAK rnou`hcnlthah pn`ks hroks >84 h >7= ak Wnou`hcnltk ak Icpkstk an Wnlah (Anfrntk 6.222/8.999). @ufrk Rrnsuciak uch h`qukth qun ilfian skgrn k vh`kr ahs rnfniths ak tricnstrn, fkc ghsn nc uc pnrfnltuh` an prnsulïæk prnnsthgn`nfiak pn`h `nois`hïæk trigutèrih grhsi`nirh.
@^FWK WNH@ WNH@, k rnsu`thak ak pnrkak K @^FWK WNH@, (`kfh`izhak lh AWN), hfrnsfnlthak ahs haiþns n sugtrhahs ahs nxf`usþns n ahs fkcpnlshþns. Hs haiïþns onrh`cnltn sæk vh`krns qun dkrhc fklsianrhaks lh AWN (Ancklstrhïæk
ak Wnsu`thak ak Nxnrffik) fkck ansfkltk, fucprilak h antnrcilhïæk ahs `nis skfintèrihs n
fkcnrfihis, chs phrh k fè`fu`k ak @ufrk Wnh` nsths anspnshs anvnrk snr ilf`uahs phrh triguthk. 8=
Jè hs nx nxf`usþns f`usþns sk vh`krns qun pkanrk snr hghaks ah ghsn an fè`fu`k fè`f u`k phrh k Icpkstk an Wnlah n h Fkltriguik Vkfih` skgrn k @ufrk @quiak, pkis onrh`cnltn nstns trigutks jè dkrhc rnfk`miaks, triguthïæk. ku nstns vh`krns nstk isnltks an
@^FWK HWGIQWHAK HWGIQWHA K K @^FWK HWGIQWHAK HWGIQWHAK uch dkrch an
triguthk phrh fè`fu`k ak Icpkstk an Wnlah, hp`ifhah pn`h hutkriahan trigutèrih ku pn`k
fkltriguiltn hpnlhs nc fhsks nxfnpfiklhis, n sn fklmnfiah h rnfnith gruth. K hrgitrhcnltk ak `ufrk sö pkan snr rnh`izhak sn mkuvnr quh`qunr uch ahs mipötnsns an hrgitrhcnltk prnvisths lh `nois`hïæk trigutèrih. Væk n`hs:
• Ilafiks an drhuan, vfiks ku nrrks lh nsfriturhk,, an dkrch qun h icpnhc an nsfriturhk ianlfhr hs ckvicnlthþns lhlfnirhs n/ku antnrcilhr k `ufrk rnh`.
• Lk dkrnc hprnsnlthaks â hutkriahan trigutèrih ks `ivrks n akfucnltks ah nsfriturhïæk
fkcnrfih` n sfh`, k `ivrk `iv rk fhixh, n lk mkuvnr rnou`hriahan lh nsfriturhïæk fkltègi`. 89
• K fkltriguiltn kgriohak hk `ufrk rnh` lk nsfriturhr, ku anixhr an n`hgkrhr hs ancklstrhþns ancklstr hþns sfhis. • H kpïæk pn`k `ufrk prnsuciak dkr ilanviah. • Vn ks `ivrks `iv rks fkltègnis lk dkrnc dkrnc chlaks nc kranc pn`k fkltriguiltn.
• Ncprnshs fkc hviahans lk nxtnrikr qun lk fkculiqunc fkrrnt fkrrnthcnltn hcnltn suhs fklths â hutkriahan trigutèrih.
• K rnprnsnlthltn an ncprnsh nstrhlonirh lk Grhsi` anixn an fkculifhr snus `ufrks ` ufrks snphrhahcnltn ak `ufrk akcifi`ihak lk nxtnrikr. K fè`fu`k k cnsck ak rnoicn an `ufrk prnsuciak. Rhrtn-sn an uc pnrfnltuh` prnsthgn`nfiak hp`ifhak skgrn h rnfnith gruth, qun rnsu`th lk supkstk `ufrk `ufrk ah pnsskh juraifh nc qunstk phrh phrh qun nltk sn hp`iqun h h`qukth fkrrnspklanltn hk icpkstk anviak.
72
H^@H 6
@^FWK WNH@
K VIVQNCH AN @^FWK WNH@5 HV NCRWNVHV X^N RKANC KRQHW RKW NVQN QIRK AN QWIG^QHÏÆK5 FÈ@F^@K AK @^FWK WNH@
77
Fkldkrcn @ni 9.>=2/728= ‖ an 77/88/728=, k sistnch an triguthk pn`k @ufrk Wnh`, quh`qunr ncprnsh pkan u`izè-`k, pkis uc sistnch qun lk `nvh vhlthonc h lnlmuch ncprnsh, pkr nstn ckvk, quh`qunr ncprnsh triguthïæk pn`k `ufrk rnh`. pkan dhznr h kpk an
FKLFNIQK @^FWK WNH@ WNH@ k Wnsu`thak fkltègi`, hltns ak IWRJ n ah FV@@ ak pnrkak an hpurhk, hjusthak pn`hs haiþns n pn`hs nx nxf`usþns f`usþns prnsfriths lh `ni an rnoêlfih. Nssn `ufrk hjusthak ghsn an fè`fu`k phrh h fkcpnlshk an prnjuz prnjuzks ks sfhis an pnrkaks hltnrikr h ltnrikrns. ns. K IWRJ - @ufrk Wnh` n FV@@ anvnrk snr hpurhaks nc pnrikaifiahan tricnstrh` ku hluh`. Kpthlak
pn`h hpurhk hluh`, k fkltriguiltn nsthrè nsthrè kgriohak hk phohcnltk cnlsh` fh`fu`hak nc
ghsn nschah: prnsulk an `ufrk skgrn h rnfnith cnlsh` ku fkc ghsn nc gh`hlfntns cnlshis an
suspnlsk ku rnauk, nc quh`qunr cês ak hlkfh`nlaèrik, hjusthaks fkc hs haiþns n nx nxf`usþns f`usþns prnvisths lh `nois`hïæk.
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H@ÃX ÃX^KQ ^KQH H RHW RHWH H FÈ@F^ FÈ@F^@K @K AK IWR IWRJ H@ h gs: gs: 8>% Haifiklh`: K `ufrk rnh` qun nxfnanr hk cklthltn Haifiklh`: an W$ 72.222,22 cu`p`ifhak pn`k l² an cnsns an hpurhk sfh`, nsthrè nsthrè sujnitk hk Haifiklh` Haifi klh` an 82% skgrn k nxfnanltn. hps a ` r: Anvnrè kfkrrnr htrhvs ak @H@^W ‖ @ivrk an Hpurhk ak @ufrk Wnh`, qun fklsthrè fklsthrè k @ufrk @quiak ak pnrkak, ks `hlhcnltks aks Hjustns n k @ufrk Wnh`.
FÈ@F^@K AK @^FWK WNH@ ` r ts Dnfmh-sn h fklthgi`iahan nc 68/265 62/245 62/29 n 68/87, hpurh-sn h purh-sn k vh`kr ak rnsu`thak fkltègi`, fkltègi`, skgrn nstn vh`kr hfrnsfnlth-sn hfrnsfnlth-sn hs haiþns h aiþns n sugtrhi-sn hs nxf`usþns, fhsk tnlmh prnjuzks sfhis h fkcpnlshr fkcpnlshr,, pnrciak fkcpnlshr 62% ak `ufrk rnh`. Nstè snrè h ghsn phrh k fè`fu`k ak
IWRJ n ah FV@@, fh`fu`h-sn nltk, 8>% skgrn nsth ghsn, sugtrhi-sn W$ 42.222,22 (6 x W$ 72.222,22 cnlshis) n ak rnsu`thak fh`fu`h-sn k haifiklh` an 82%, k tkth` aks 8>% chis k haifiklh` an 82% snrè k vh`kr ak IWRJ h phohr lhqun`n tricnstrn. 71
K fè`fu`k ah FV@@ dnitk skgrn h ghsn phrh IWRJ, fh`fu`hlak-sn 9%, k rnsu`thak snrè snrè k vh`kr ah FV@@ h phohr lk tricnstrn.
` r h nsv cs Rhrh fè`fu`k ansth dkrch an triguthk, cnlsh`cnltn anvnrè anvnrè snr fh`fu`hak h nschvh an hfkrak fkc ks pnrfnltuhis ak `ufrk
prnsuciak, fh`fu`h-sn h nschvh ak IWRJ n ah FV@@ n rnfk`mn ht k `ck aih ` ak cês sugsnqunltn, dhz nstn prkfnaicnltk aurhltn ks akzn cnsns ak hlk.
Hk fmnohr lk lh` ak hlk, dhz-sn k dnfmhcnltk hluh` lks ck`ans ak `ufrk rnh`, ku snjh, dhz k dnfmhcnltk ah fklthgi`iahan, fmnohlaksn hk rnsu`thak ak pnrkak, hfrnsfnlth-sn hfrnsfnlth-sn hs haiþns n sugtrhi-sn hs nxf`usþns, fhsk tnlmh fkcpnlshk, fkcpnlsn ht 62% ak `ufrk rnh` nlfkltrhak, fh`fu`h-sn ks 8>% an IWRJ, sugtrhilak W$ 712.222,22 (W$ 72.222,22 x 87 cnsns) n fh`fu`h-sn k haifiklh` an 82%, ah cnsch ghsn ak IWRJ, IWRJ, skch-sn k vh`kr aks 8>% 8 >% chis ks 82% 8 2% nlfkltrhaks n, anstn vh`kr, sugtrhi-sn k vh`kr rnfk`miak fkck nschvh an IWRJ. Rhrhh h FV@@, Rhr FV@@ , fh`fu`h-sn 9% skgrn h cnsch ghsn an fè`fu`k ak IWRJ, sugtrhilak k vh`kr ah FV@@ phok aurhltnn k hlk pkr nschvh n rnfk`mnlak k vh`kr aurhlt rnsthltn. 7>
NCRWNVHV WNVHV X^N X^N NVQÆK NVQÆK NCR KGWIOHAHV H DHZNW V^H QWIG^ QW IG^QQHÏÆK RN@H RN@H WNFNIQ WNFNIQH H GW^QH: H pnsskh juraifh qun hloir lk hlk fh`nlaèrik hltnrikr h rnfnith gruth tkth`, vh`kr supnrikr h W$ ?=.222.222,22, ku h W$ 4.>22.222,22, cu`p`ifhak pn`k lcnrk an cnsns an hviahan ak hlk fh`nlaèrik hltnrikr, quhlak ildnrikr h 87 cnsns.
fsa-s , sö: • ah rnfnith gruth cnlsh`5 • ahs anchis rnfniths n ohlmks an fhpith`5 • aks ohlmks `quiaks kgaks nc kpnrhþns rnh`izhahs lks cnrfhaks an rnlah vhrièvn`, ku aks rnlaicnltks lkcilhis prkauziaks pkr hp`ifhïþns
lhlfnirhs an rnlah xh. R vaa :
• Qkaks ks pks an ghlfks (fkcnrfihis, ilvnscnltks, ilvns cnltks, fhixhs nfklñcifhs, skfinahans an fraitks5 • Fkrrntkr Fkrrntkrhs hs (fçcgik n tu`ks)5 • Aistriguiakrhs an tu`ks n vh`krns ckgi`ièriks5 74
• Hrrnlahcnltk Cnrfhl`5 • Fkkpnrhvhs an Fraitk5 • Vnourhakrhs5 • Ncprnshs an Fhpith`izhk n, • Nlahans an Rrnviaêlfih Rrivhah. • Hqun`h ncprnsh qun kgvnr `ufrks, rnlaicnltks rnlaicnlt ks ku ohlmk an fhpith` lk nxtnrikr5 • Hs gnlnfihahs pn`ks ilfnlvks sfhis, rn`hvks â isnlk ku rnauk an icpkstks5 • Hqun`hs qun lk anfkrrnr ak hlk, tnlmhc ndntuhak phohcnltk cnlsh` pn`k rnoicn an
nschvh, lh dkrch ah `ni 9162/945 • Hqun`hs qun nxp`kr nxp`krhc hc hviahans an prnsthk fucu`hvh n fklluh an snrviks an hssnsskrih h ssnsskrih frnaifih, cnrfhak`öoifh, onstk an fraitks, sn`nk an risfks, hacilistr h acilistrhk hk an fklths h phohr n h rnfngnr, fkcprhs an airnitks frnaitöriks rnsu`thltns ahs vnlahs cnrfhls h prhzk an prnsthk prnst hk an snrviks (dhftkrilo) • Ncprnshs ickgi`ièrihs, nlquhltk lk fklf`uahs hs kpnrhþns phrh hs quhis mhjh rnoistrk rnoistr k an fustk krhak (IL VWD 7>/99)5 • H pnsskh juraifh qun kpthr k pthr pkr nssn rnoicn, cnsck qun lk tnlmhc h kgriohk. 7?
H^@H 1
@^FWK RWNV^CIAK
K VIVQNCH AN @^FWK RWNV^CIAK5 HV NCRWNVHV X^N RKANC KRQHW RKW NVQN QIRK AN QWIG^QHÏÆK5 FÈ@F^@K AK @^FWK RWNV^CIAK Fkldkrcn @ni 9.>=2/728= ‖ an 77/88/728=, h triguthk pn`k @ufrk Rrnsuciak uch dkrch sicp`ifhah ak Icpkstk an Wnlah n ah Fkltriguik Vkfih` Vkgrn k @ufrk @quiak ahs pnsskhs juraifhs. Nsth dkrch an triguthïæk nstè rnou`hcnlthah
pn`ks hroks >89 hk >7= ak IWI/99 (Wnou`hcnltk ak Icpkstk an Wnlah), anfrntk 6.222/8.999.
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DHZNW X^HIV NCRWNVHV RKANC RKAN C DHZNW V^H QWIG^Q QWIG^QHÏÆK HÏÆK RN@K @^FWK RWNV^CIAK; R r g Qkahs hs pnsskhs juraifhs qun têc rnfnith gruth lk hlk fh`nlaèrik iouh` ku ildnrikr h
W$ ?=.222.222,22, ku h W$ 4.>22.222,22 (snis ci`mþns n quilmnltks ci` rnhis) cu`p`ifhak pn`k lcnrk an cnsns an hviahan ak hlk-fh`nlaèrik hltnrikr, quhlak ildnrikr h 87 (akzn) cnsns,
pkanrè kpthr pn`k rnoicn an triguthïæk fkc ghsn
RWNV^CIAK, rnspnithahs hs anchis lk @^FWK RWNV^CIAK, situhïþns prnvisths lh `nois`hïæk nc viokr (Hrt.
81 ah @ni 9.?8=/9=5 @ni 87.=81/7 K qun k VRNA; Wnorhs onrhis, ncprnshs kgriohahs h nstn pk an nsfriturhk 286). Qkahs hs ncprnshs, nxfntk hqun`hs kgriohahs pn`h `nois`hk ak Icpkstk an Wnlah h dhznr dhznr suh triguthk pn`k @ufrk Wnh`.
62
X^HIV NCRWNVHV LÆK RKANC DHZNW V^H QWIG^QHÏÆK RN@K @^FWK RWNV^CIAK; R r Hqun`hs ncprnshs qun tnlmhc rnfnith gruth hluh` supnrikr h W$ ?=.222.222,22.
R vaa a a Qkahs hs ncprnshs qun pn`h suh hviahan, nstk kgriohahs h dhznr suh triguthïæk pn`k `ufrk rnh`.
Raaa p as s Vuh hpurhk kfkrrn tricnstrh`cnltn tricnstrh`cnltn nc 68/26, 6 8/26, 62/24, 62/29 n 68/87.
rm a t K Qrigutk hpurhak anvnrè snr rnfk`miak ht k `ck aih ` ak cês sugsnqunltn hk tricnstrn an qun anu krionc.
68
FÈ@F^@K AKV QWIG^QKV Ks trigutks sæk fh`fu`haks fkc ghsn luc pnrfnltuh` an prnsulïæk an `ufrk nsthgn`nfiak
skgrn k vh`kr ahs vnlahs rnh`izhahs,
ilanpnlanltncnltn ah hpurhïæk an `ufrk.
FÈ@F^@K AK ICRKVQ ICRK VQK K AN WNLAH RnVVkh RnVV kh JurãAi JurãAifh fh ir irR RJ K IWRJ IWRJ anvn snr fh`fu`hak â h`qukth an 8>%, hfrnsfiak an haifiklh` an 82% skgrn h phrfn`h ak `ufrk prnsuciak qun nxfnanr hk vh`kr rnsu`thltn ah cu`p`ifhk an W$ 72.222,22 (viltn ci` rnhis) pn`k lcnrk an cnsns ak rnspnfvk pnrkak an hpurhïæk.
FÈ@F^@K AH AH FKLQWIG^IÏÆK FKLQWIG^I ÏÆK VKFIH@ VKFI H@ VKGWN K @^FWK @ÃX^I @ÃX^IAK AK fV fV`` `` H Fkltriguik Vkfih` skgrn k @ufrk `quiak fh`fu`hah skgrn k vh`kr ah prnsulïæk ahs vnlahs an cnrfhakrihs chis h prnsulïæk skgrn prnsthïæk
an snrviks n hs kutrhs rnfniths, skgrn nstn tkth` skchak âs kutrhs rnfniths n fh`fu`hak h FV@@ h uch h`qukth an 9%. 67
67
QHGN@ HGN@H H AN RWNV^LÏÆK RWNV ^LÏÆK H`ãqukth
hvaas Wnvnlah h vhrnjk an fkcgusvnis n oès
8,4%
lhturh` Tnlah an cnrfhakrihs ku prkautks5
=,2%
Qrhlspkrtn an fhrohs5 Hviahans ickgi`ièrihs (fkcprh, vnlah, `ktnhcnltk, ilfkrpkrhk n fklstruk an icövnis)5 Vnrviks mkspith`hrns, Hviahan Wurh`5 Ilaustrih`izhk fkc chtnrihis dkrlnfiaks pn`k nlfkcnlahltn5 kutrhs
hviahans lk nspnfifhahs (nxfn (nxfntk tk Rrnsthk Rrnsth k an snrviks). snr viks).
84,2%
67,2%
Vnrviks an trhlspkrtn (nxfntk (nxfntk fhrohs), Vnrviks onrhis fkc rnfnith gruth ht W$ 872.222,22/hlk. Vnrviks prkssiklhis (Vkfinahans Vicp`ns ‖ VV, caifks, anlsths, havkohaks, fklthakrns, huaitkrns, nlonlmnirks, fklsu`tkrns, nfklkcisths, ntf.)5 iltnrcnaihk an lnoöfiks5 hacilistrhk,, `kfhk ku hacilistrhk k u fnssk an gnls cövnis/icövnis ku airnitks5 Vnrviks an fklstruk fivi`, quhlak h prnsthakrh læk ncprnohr chtnrihis an suh prkprinahan lnc sn rnspklshgi`izhr
pn`h nxnfuk ah kgrh (HAL Fksit 4/9?)5 snrviks nc onrh`, phrh ks quhis lk mhjh prnvisk an pnrfnltuh` nspnffk. Xuhark n`hgkrhak pn`k hutkr
66
H^@H >
VICR@NV LHFIKLH@
K VIVQNCH AK VICR@NV LHFIKLH@5 HV NCRWNVHV X^N RKANC KRQHW RKW NVQN QIRK AN QWIG^QHÏÆK5 FÈ@F^@K AK VICR@NV LHFIKLH@
6>
Hfkcphlmhlak h Wnsk`uk 86> n h rnfkcnlahk ? an 7=/2=/728? ak Fkcitê Onstkr ak Vicp`ns Lhfiklh` K Vicp`ns Lhfiklh` uc sistnch sicp`ifhak an triguthk, ilstuak phrh hjuahr hs Cifrks n Rnqunlhs Ncprnshs lh suh onst onstk k trigutèrih, frihak htrhvs ah `ni lº 876/7224, phsshlak h viokrhr nc 28/2?/722?. Rhrh fkkranlhr nstn sistnch, dki frihak k Fkcitê phrh Onstk ah Wnan Lhfiklh` phrh ph rh Vicp`ifhk ak Wnoistrk n ah @noh`izhk an Ncprnshs n Lnoöfiks, qun hssnsskrhak pn`h Vnfrnthrih Nxnfuvh ak Fkcitê phrh Onstk ah Wnan Lhfiklh` phrh Vicp`ifhk ak Wnoistr Wnoistrk k n ah @noh`izhk @noh`izh k an Ncprnshs n Lnoöfiks ‖ FOVIC, nc ju`mk an 7229, dki ilstuak k Orupk an Hssnsskrhcnltk Qflifk (OHQ) fkc k kgjnvk an hssnsskrhr h Vnfrnthrih-Nxnfuvh Vnfrnthrih-Nxnfuvh ak Fkcitê phrh Onstk ah WNANVIC ‖ FOVIC.
K X^N É CIFWKNC CIFWKNCRWNVH RWNVH;; Cifrkncprnsh hqun`h ncprnsh qun tnc suhs rnfniths hluhis ht W$ 642.222,22.
64
K X^N É NCRWNVH AN RNX^NLK RKWQN; Ncprnsh an Rnqunlk Rkrtn hqun`h qun tnc suhs rnfniths hluhis hfich an W$ 642.222,22 ht W$ 1.=22.222,22. Nc 28/28/728=, mkuvn vèrihs h`tnrhþns lk Vicp`ns Lhfiklh`.
Ts ps vs s K Cifrkncprnnlanakr ilaiviauh` ‖ CNI, phssh an W$ 42.222,22 phrh W$ =8.222,22 hluhis, ku W$ 4.>22,22 cês. K `icitn cèxick an rnfnith gruth hluh`, phssku an W$ 6.422.222,22 phrh ks htuhis W$ 1.=22.222,22, nquivh`nltn W$ 122.222,22 cnlshis.
LKTHV LKT HV H@Ã H @ÃX^ X^KQ KQHV HV Lk snrè chis hp`ifhah uch h`qukth sicp`ns skgrn h rnfnith gruth cnlsh`. H phrr an 728=, h h`qukth snrè chikr, chs fkc uc ansfkltk xk nspnffk phrh fhah dhix dhixhh an nlquharhcnl nlquharhcnltk. tk. Cnlsh`cnltn h h`qukth h snr phoh anpnlanrè
6?
an uc fè`fu`k qun `nvh nc fklth h rnfnith gruth hfucu`hah aks akzn cnsns hltnrikrns hk cês
qun h ncprnsh qunr triguthr n k ansfklth xk. xk. Lh prèfh mhvnrè hucnltk ah fhroh trigutèrih phrh h`ouchs ncprnshs n rnauïæk phrh kutrhs.
LKTHV QHGN@HV Hs thgn`hs ak Vicp`ns Lhfiklh` phsshc an 4 phrh >, n hs dhixhs an dhturhcnltk dhturhcnltk aicilunc an 72 phrh 4. • H thgn`h I rndnrnltn hk fkcrfik5 • H thgn`h II rndnrnltn â ilastrih5 • H thgn`h III, IT n T sk rndnrnlt rndnrnltns ns â snrviks. H`ouls snrviks hltns prnsnltns prnsnltns lk hlnxk T n TI, irk phrh k hlnxk III, n lk hlnxk T irk kutrhs hviahans qun nrhc ak hlnx hlnxk k TI.
ILD@^ÊLFIH AH ILD@^ÊLFIH AH DK@MH AN RHOHCNLQK Rhrh k hlnxk III n hlnxk T, quhltk chikr h dk`mh an phohcnltk, phohcnltk, cnlkr h h`qukth. Issk siolifh qun cnsck hs hviahans qun phohc chis icpkstks, pkanc snr nlquharhahs hilah lk
6=
hlnxk III, phrh qun issk kfkrrh, h rhzk nltrn k vh`kr ah dk`mh an phohcnlt phohcnltk k n h rnfnith gruth anvn snr iouh` ku supnrikr qun 7=% an suh rnfnith gruth hluh`.
K fkltrèrik thcgc vnrahanirk, sn kfkrrnr ah ncprnsh luc pricnirk ckcnltk suh triguthïæk
ourhr lk hlnxk III, n suh dk`mh an phohcnltk dkr cnlkr qun 7=% an suh rnfnith gruth hluh`, hutkchfhcnltn, hutkchfhcnlt n, n`h snrè triguthah fkc hs h`qukths chikrns, prnvisths lk hlnxk T. Hs pnqunlhs ncprnshs qun htuhc lh ilastrih an gngiahs h`fkö`ifhs fkck: • Fnrvnjhrihs5 • Ans`hrihs5 • Tilfk`hs5 • Rrkautkrns an @ifkrns. Rkanrk Rkanr k kpthr pn`k Vicp`ns Lhfiklh`, nx nxfntk fntk sn prkauzirnc ku vnlanrnc lk hthfhak.
Qhcgc pkanrk hanrir hk Vicp`ns Lhfiklh`: • Kro Krohlizhþns hlizhþns ah skfinahan fivi` fi vi` (Ksfips), • Vkfinahans fkkpnrhvhs n hs iltnor iltnorhahs hahs pkr
pnsskhs nc situhïæk an risfk ku vu`lnrhgi`iahan
69
pnsskh` ku skfih`, • Krohlizhïþns rn`ioikshs qun sn anaiqunc h hviahans an fulmk skfih`. Lk pkanc phrfiphr ak Vicp`ns: • Vilaifhtks5 • Hsskfihïþns an F`hssn • Wnprnsnlthk prkssiklh` • Rhraks.
ILTNVQIAKW HLJK Fkldkrcn @ni fkcp`ncnlthr fkcp`ncnlthr lº 8>> an 77/82/7284. Fkc k iltuitk an sn hanquhr âs lkvhs cuahlhs nstruturhis ah nfklkcih culaih`, hs h`tnrhþns lkrchvhs lkrchvhs ilf`urhc h ourh ak ilvns ilvnsakr-hljk akr-hljk fkck nscu`k `noh` âs hviahans an ilkvhk n dkcnltk hk ncprnnlanakrisck. Nssn ilvns i lvnsakr akr pkanrè hpkrthr fhpith` nc cifrk n pnqunlhs ncprnshs
fkc h lh`iahan an phrfiphr aks `ufrks, nc fkltrhtk fkc aurhk an ? hlks. I. Lk snrè fklsianrhak söfik lnc tnrè quh`qunr airnitk h onrêlfih ku vktk lh hacilistrhïæk ah
12
ncprnsh5
II. lk rnspklanr rnspklanrèè pkr quh`qunr aviah ah ncprnsh, ilf`usivn nc rnfupnrhk juaifih`, lk sn n`n7227 k hrt. >2 ah @ni lk 82.124, an 82 hp`ifhlak an jhlnirkhan - Föaiok Fivi`5 III. snrè rnculnrhak rnculnrhak pkr snus hpkrtns, lks tnrcks ak fkltrhtk an phrfiphk, pn`k prhz prhzk k cèxick an filfk hlks.
Hk lh` an fhah pnrkak, k ilvns ilvnsakr-hljk akr-hljk dhrè dhrè jus â rnculnrhk rnculnrhk fkrrnspklanltn fkrrnspklanltn hks rnsu`thaks rnsu`thaks aistriguaks, fkldkrcn fkltrhtk fkltrhtk an phrfiphk, lk supnrikr h >2% aks `ufrks ah skfinahan nlquharhah fkck cifrkncprnsh ku ncprnsh an pnqunlk pkrtn.
K ilvnsakr-hljk skcnltn pkanrè nxnrfnr k airnitk an rnsohtn rnsohtn anpkis an anfkrriaks, lk click akis hlks ak hpkrtn an fhpith`, ku prhzk supnrikr nsthgn`nfiak lk fkltrhtk an
phrfiphk, n snus mhvnrns snrk phoks ah dkrch ak hrt. 8268 ah `ni lº 82.124 an 82/28/7227, Föaiok Fivi`, lk pkanlak u`trhphsshr k vh`kr ilvnsak ilvns ak anviahcnltn fkrrioiak. K ilvnsakr Hljk pkanrè ndntuhr ndntuhr h trhlsd trhlsdnrêlfih nrêlfih an tu`hriahan an snu ilvns ilvnscnltk cnltk phrh tnrfnirks.
18
trhlsdnrêlfih ah tu`hriahan ak hpkrtn phrh H trhlsdnrêlfih tnrfnirk tnrfnir k h`mnik â skfinahan anpnlanrè ak fklsnlcnltk fklsnlcnlt k aks söfiks, sh`vk nspu`hk fkltrhtuh` nxprnssh nc fkltrèrik. K Cilistrik ah Dhz Dhznlah nlah pkanrè rnou`hcnlthr h triguthk skgrn rnrhah ak fhpith` ilvns ilvnsak ak Fhsk ks söfiks anfiahc pn`h vnlah ah ncprnsh, k ilvnsakr-hljk tnrè airnitk an prndnrêlfih lh hquisik, gnc fkck airnitk an vnlah fkljulth ah tu`hriahan ak hpkrtn an fhpith`, lks cnscks tnrcks n fklaiïþns qun dkrnc kdnrthaks hks
söfiks rnou`hrns.
LKTHV QHGN LKTHV QHGN@HV @HV VIC V ICR@NV R@NV LHFIKLH@ Hs thgn`hs hghixk dkrchc ks lkvks hlnxks ah @ni Fkcp`ncnlthr l.º 876 n, h phrr an 8º an jhlnirk an 728=, anvnc snr u`izhahs phrh nlquharhcnltk nlquharhcnl tk lk Vicp`ns Lhfiklh`. Lhfiklh `.
17
HLN]K I AK VICR@NV VICR@ NV LHFIKLH@ RHWH K FKCéWFI FK CéWFIK K @KJHV @KJHV NC ONWH@ ONW H@ D
r 87 ss ( r$)
H`ãqukth
T aaz ( r$)
8ª
Ht 8=2.222,22
1,22%
-
7ª
An 8=2.222,28 h 642.222,22
?,62%
>.912,22
6ª
An 642.222,28 h ?72.222,22
9,>2%
86.=42,22
1ª
An ?72.222,28 h 8.=22.222,22
82,?2%
77.>22,22
>ª
An 8.=22.222,28 h 6.422.222,22
81,62%
=?.622,22
4ª
An 6.422.222,28 h 1.=22.222,22
89,22%
6?=.222,22
Xuhark ah rnsk`uk 86> ak FOVL
HLN]K I AIVQWIG^IÏÆK AKV QWIG^QKV R a rp as ts Ds
RIV/ Rsp
IWRJ
FV@@
fs
8ª Dhixh
>,>2%
6,>2%
87,?1%
7,?4%
18,>2%
61,22%
7ª Dhixh
>,>2%
6,>2%
87,?1%
7,?4%
18,>2%
61,22%
6ª Dhixh
>,>2%
6,>2%
87,?1%
7,?4%
17,22%
66,>2%
1ª Dhixh
>,>2%
6,>2%
87,?1%
7,?4%
17,22%
66,>2%
>ª Dhixh
>,>2%
6,>2%
87,?1%
7,?4%
17,22%
66,>2%
4ª Dhixh
86,>2%
82,22%
7=,7?%
4,86%
17,82%
‖
Xuhark ah rnsk`uk 86> ak FOVL
FRR
ifcV (*)
16
HLN]K II AK VICR@NV LHFIKLH@ RHWH H ILAúVQ I LAúVQWIH WIH DHGWIFHïæK DHGWIFHïæK NC ONWH@ ONWH@ D
r 87 ss ( r$)
H`ãqukth
T aaz ( r$)
8ª
Ht 8=2.222,22
1,>2%
-
7ª
An 8=2.222,28 h 642.222,22
?,=2%
>.912,22
6ª
An 642.222,28 h ?72.222,22
82,22%
86.=42,22
1ª
An ?72.222,28 h 8.=22.222,22
88,72%
77.>22,22
>ª
An 8.=22.222,28 h 6.422.222,22
81,?2%
=>.222,22
4ª
An 6.422.222,28 h 1.=22.222,22
62,22%
?72.222,22
Xuhark ah rnsk`uk 86> ak FOVL
HLN]K II AIVQWIG^IÏÆK AKV QWIG^QKV R a rp as ts Ds IWRJ
FV@@
fs
8ª Dhixh
>,>2%
6,>2% 88,>8%
7,19% 6?,>2%
?,>2% 67,22%
7ª Dhixh
>,>2%
6,>2% 88,>8%
7,19% 6?,>2%
?,>2% 67,22%
6ª Dhixh
>,>2%
6,>2% 88,>8%
7,19% 6?,>2%
?,>2% 67,22%
1ª Dhixh
>,>2%
6,>2% 88,>8%
7,19% 6?,>2%
?,>2% 67,22%
>ª Dhixh
>,>2%
6,>2% 88,>8%
7,19% 6?,>2%
?,>2% 67,22%
4ª Dhixh
=,>2%
?,22% 72,94%
1,>1% 76,>2% 6>,22%
Xuhark ah rnsk`uk 86> ak FOVL
RIV/ Rsp
FRR
IRI
IFCV (*)
‖
11
HLN]K III AK VICR@NV LHFIKLH@ Rhrh ncprnshs an svs a s, a
ps a , , hoêlfih an vihonc, sös a aa (h aa (h `isth ak Hlnxk III phssh h nsthr lk § >º-F n § >º-A ak hrok 8= ah @ni Fkcp`ncnlthr 876). r 87 ss ( r$)
D 8ª
Ht 8=2.222,22
7ª
H`ãqukth
T aaz ( r$)
4,22%
-
An 8=2.222,28 h 642.222,22
88,72%
9.642,22
6ª
An 642.222,28 h ?72.222,22
86,>2%
8?.412,22
1ª
An ?72.222,28 h 8.=22.222,22
84,22%
6>.412,22
>ª
An 8.=22.222,28 h 6.422.222,22
78,22%
87>.412,22
4ª
An 6.422.222,28 h 1.=22.222,22
66,22%
41=.222,22
Xuhark ah rnsk`uk 86> ak FOVL
HLN]K III AIVQWIG^IÏÆK AKV QWIG^QKV R a rp as ts Ds fs
RIV/ Rsp
FV@@
8ª Dhixh
>,>2%
6,>2% 88,>8%
7,19% 6?,>2%
?,>2% 67,22%
7ª Dhixh
>,>2%
6,>2% 88,>8%
7,19% 6?,>2%
?,>2% 67,22%
6ª Dhixh
>,>2%
6,>2% 88,>8%
7,19% 6?,>2%
?,>2% 67,22%
1ª Dhixh
>,>2%
6,>2% 88,>8%
7,19% 6?,>2%
?,>2% 67,22%
>ª Dhixh
>,>2%
6,>2% 88,>8%
7,19% 6?,>2%
?,>2% 67,22%
4ª Dhixh
=,>2%
?,>2% 72,94%
1,>1% 76,>2% 6>,22%
Xuhark ah rnsk`uk 86> ak FOVL
FRR
IRI
IFCV (*)
IWRJ
‖
1>
HLN]K IT AK VICR@NV LHFIKLH@ o, fkck Rhrh kutrhs pss a svs o, vioi`çlfih n snrviks havkfhfiks (phrh k hlnxk IT, vh`n h `isth an snocnltks ak § >º-D ak hrok 8= ah @ni Fkcp`ncnlthr 876). D
r 87 ss ( r$)
H`ãqukth
T aaz ( r$)
8ª
Ht 8=2.222,22
1,>2%
-
7ª
An 8=2.222,28 h 642.222,22
9,22%
=.822,22
6ª
An 642.222,28 h ?72.222,22
82,72%
87.172,22
1ª
An ?72.222,28 h 8.=22.222,22
81,22%
69.?=2,22
>ª
An 8.=22.222,28 h 6.422.222,22
77,22%
8=6.?=2,22
4ª
An 6.422.222,28 h 1.=22.222,22
66,22%
=7=.222,22
Xuhark ah rnsk`uk 86> ak FOVL
HLN]K IT AIVQWIG^IÏÆK AKV QWIG^QKV R a rp as ts Ds IWRJ
FV@@
8ª Dhixh
8=,=2%
8>,72%
8?,4?%
6,=6%
11,>2%
7ª Dhixh
89,=2%
8>,72%
72,>>%
1,1>%
12,22%
6ª Dhixh
72,=2%
8>,72%
89,?6%
1,7?%
12,22%
1ª Dhixh
8?,=2%
89,72%
8=,92%
1,82%
12,22%
>ª Dhixh
8=,=2%
89,72%
8=,2=%
6,97%
12%(*)
4ª Dhixh
>6,>2%
78,>2%
72,>>%
1,1>%
Xuhark ah rnsk`uk 86> ak FOVL
fs
RiV/Rsp
iVV (*)
14
HLN]K T AK VICR@NV LHFIKLH@ Rhrh ncprnshs an snrviks Rhrh snr viks an hfhancihs, ncprnshs an tnflk`koih, tnflk`koih, an nvnltks, f`lifhs an nxhcns nx hcns caifks (vh`n h `isth an snocnltks ak § >º-A ak hrok 8= ah @ni Fkcp`ncnlthr 876). D
r 87 ss ( r$)
H`ãqukth
T aaz ( r$)
8ª
Ht 8=2.222,22
8>,>2%
-
7ª
An 8=2.222,28 h 642.222,22
8=,22%
1.>22,22
6ª
An 642.222,28 h ?72.222,22
89,>2%
9.922,22
1ª
An ?72.222,28 h 8.=22.222,22
72,>2%
8?.822,22
>ª
An 8.=22.222,28 h 6.422.222,22
76,22%
47.822,22
4ª
An 6.422.222,28 h 1.=22.222,22
62,>2%
>12.222,22
Xuhark ah rnsk`uk 86> ak FOVL
HLN]K T AIVQWIG^IÏÆK AKV QWIG^QKV R a rp as ts Ds
IWRJ
FV@@
fs
RIV/ Rsp
FRR
iVV (*)
8ª Dhixh
7>,22%
8>,22%
81,82%
6,2>%
7=,=>%
81,22%
7ª Dhixh
76,22%
8>,22%
81,82%
6,2>%
7?,=>%
8?,22%
6ª Dhixh
71,22%
8>,22%
81,97%
6,76%
76,=>%
89,22%
1ª Dhixh
78,22%
8>,22%
8>,?1%
6,18%
76,=>%
78,22%
>ª Dhixh
76,22%
87,>2%
81,82%
6,2>%
76,=>%
76,>2%
4ª Dhixh
6>,22%
8>,>2%
84,11%
6,>4%
79,>2%
-
Xuhark ah rnsk`uk 86> ak FOVL
1?
VICR@NV NV LHFIKLH LHFIKLH@@ FÈ@F^@K AK VICR@ thg hgn` n`h h i5 ii5 ii iiii n iT Rhrh ilifihr k fè`fu`k ak Vicp`ns Lhfiklh`, pricnirk phssk vnrifhr nc quh` hlnx hlnxk kh ncprnsh nstè ilsnriah, anpkis quh` h dhixh ak hlnxk. Rhrh Rhrh h antnrcilhk ah h`qukth, h ncprnsh u`izhrè h rnfnith gruth hfucu`hah lks 87 cnsns hltnrikrns hk pnrkak an hpurhk. Jè k vh`kr anviak cnlsh`cnltn, h snr rnfk`miak pn`h CN ku NRR, snrè k rnsu`thltn ah hp`ifhk ah h`qukth fkrrnspklan fkrrnspklanltn ltn skgrn h rnfnith gruth cnlsh` hudnriah. @ni lº 876/24. Rhrh shgnr k vh`kr nxhtk h snr phok lk cês, lnfnssèrik fh`fu`hr h h`qukth ndnvh ndnvh u`izhlak h snouiltn dörcu`h:
(WGH87]H@IX) ‖ RA/WGH87
Klan:: Klan
• WGH87 WGH87:: rnfnith gruth hfucu`hah aks 87 cnsns hltnrikrns
• H@IX: H@IX: h`qukth h`qukth ilaifhah i laifhah lk hlnxk
1=
fkrrnspklanltn
• R A: A: phrfn`h phrfn`h h anauzir ilaifhah lk hlnxk hlnxk fkrrnspklanltn
Fkck pkssvn` vnr, h rnfnith gruth hfucu`hah aks 87 cnsns hltnrikrns cu`p`ifhah pn`h h`qukth n sugtrhah ah phrfn`h h anauzir. K rnsu`thak aiviaiak pn`h rnfnith gruth hfucu`hah aks 87 cnsns hltnrikrns.
DHQKW W: HLN]KV III N T Fklluhlak lh @ni Fkcp`ncnlthr 8>>/7284, lk fhsk an ncprnshs qun nstæk ilsnriahs lks
hlnxks T (chikrns h`qukths ak Vicp`ns hlnxks Vic p`ns Lhfiklh`) pkssvn` ciorhr an hlnxk, h anpnlanr ak dhturhcnltk dhtur hcnltk aks `cks 87 cnsns. Ku snjh, sn k lnoöfik nstè lk Hlnxk T, n`n pkan phsshr phrh k Hlnxk Hlnx k III, qun chis chi s vhlthjksk phrh ncprnsh. Qh` ciorhk kfkrrnrè hp`ifhlak k Dhtkr ‐W–, qun uch rn`hk nltrn h dk`mh an phohcnltk n k dhturhcnltk dhtur hcnltk aks `cks 87 8 7 cnsns hltnrikrns hk cês ah triguthïæk. H ciorhïæk irè kfkrrnr sn k
Dhtkr Dh tkr W dkr iouh` ku chikr qun 7=%. Rhrh nltnlanr, h dörcu`h h snouiltn:
19
Dhtkr W 3 Dk`mh an phohcnltk (`ticks 87 cnsns) / Wnfnit Wnfnithh gruth (`ticks 87 cnsns) Fhsk k Dhtkr W snjh iouh` ku supnrikr h 7=%, hs hviahans an prnsthk an snrviks sujniths hk Hlnxk T snrk triguthahs an hfkrak fkc k Hlnxk III, k qun aicilui hs h`qukths hp`ifhahs.
Dhtkr W 0 7=% 3 Hlnxk T
Dhtkr W 2
Dhznr k fè`fu`k ak Dhtkr W gnc sicp`ns. Ghsth hp`ifhr h snouiltn dörcu`h: dörcu`h:
Dhtkr W 3 Dk`mh an sh`èriks nc 87 cnsns / Wnfnith gruth nc 87 cnsns Fhsk k snu rnsu`thak snjh iouh` ku supnrikr h 7=%, h suh ncprnsh pnrtnlfn hk hlnxk III. Rkr kutrk `hak, sn k snu rnsu`thak dkr hghixk an 7=%, h suh ncprnsh pnrtnlfn hk hlnxk T. K hlnxk III fkltncp`h ncprnshs an snrvik ak Vicp`ns Lhfiklh` qun kdnrnfnc kdnrnfnc snrviks fkck: ilsth`hk,, rnphrks n chlutnlk, h`c an ilsth`hk hoêlfihs an vihonls, nsfritöriks an fklthgi`iahan, hfhancihs, `hgkrhtöriks, ncprnshs an cnaifilh n kakltk`koih.
np ^ch ncprnsh prnsthakrh an snrviks (hlnxk III), prnstku prnst ku snrviks lks `cks 87 cnsns hltnrikrns hk cês ghsn phrh fè`fu`k ah AHV. Fh`fu`hr k vh`kr h snr phok rndnrnltn hk sicp`ns
lhfiklh`, shgnlak-sn qun:
>8
Ahaks ) Dh Dhturhcnlt turhcnltk k hfucu`hak lks 87 cnsns hltnrikrns W$ 6.222.222,22. ) Dh Dhturhcnlt turhcnltk k ak cês dki an W$ 822.222,22. ) Fustk ah dk`mh an phohcnltk phohcnltk W$ 922.222,22 922. 222,22 h dv dv ) W$ 6.222.222,22 x 78,22% 3 W$ 462.222,22 ) W$ 462.222,22 ‖ W$ 87>.412,22 3 W$ >21.642,22 ) W$ >21.642,22 / W$ 6.222.222,22 3 2,84=8 a) 2,84=8*822 3 84,=8% Fè`fu`k ah AHV Th`kr ah AHV 3 W$ 822.222,22*84,=8% 3 W$ 84.=82,22
>7
IVVV IV K pnrfnltuh` ndnvk ndnvk cèxick anviak hk IVV snrè an >%, trhlsdnrilak-sn h aidnrnlh, an dkrch prkpkrfiklh`, hks trigutks dnanrhis dnanrhis ah cnsch dhixh an rnfnith gruth hluh`. • Vnlak hssic, lh >ª dhixh, quhlak h h`qukth ndnvh nd nvh dkr supnrikr h 81,97>6?%, (h h`qukth nlfkltrhah nlfkltr hah dki an 84,=8%), 84 ,=8%), h rnphrk snrè: >ª Dhixh, fkc h`ãqukth nDntiTh V^RNWIKW H 81,97>6?% IWRJ
H`qukth ndnvh (>%) x 4,27%
FV@@
H`qukth ndnvh (>%) x >,74%
fs
H`qukth ndnvh (>%) x 89,7=%
RiV/Rsp
H`qukth ndnvh (>%) x 1,8=%
FRR
H`qukth ndnvh (>%) x 4>,74%
IVV
Rnrfnltuh` an IVV xk nc >%
Xuhark ah rnsk`uk 86> ak FOVL
>6
QKQHI V
84,=8%
r$ 84.=82,22
IWRJ
(84,=8 ‖ >) x 4,27% 3 2,?8%
W$ 822.222,22 x 2,?8% 3 W$ ?82,22
FV@@
(84,=8 ‖ >) x >,74% 3 2,47%
W$ 822.222,22 x 2,47% 3 W$ 472,22
FKDILV
(84,=8 ‖ >) x 89,7=% 3 7,7=%
W$ 822.222,22 x 7,7=% 3 W$ 7.7=2,22
RIV
(84,=8 ‖ >) x 1,8=% 3 2,19%
W$ 822.222,22 x 2,19% 3 W$ 192,22
FRR
(84,=8 ‖ >) x 4>,74% 3 ?,?8%
W$ 822.222,22 x ?,?8% 3 W$ ?.?82,22
IVV
>,22%
W$ 822.222,22 x >,22% 3 W$ >.222,22
Xuhark ah rnsk`uk 86> ak FOVL
f a h iii Rhrh k fè`fu`k ak hlnx Rhrh hlnxk k III anvncks fklsianrhr fklsianrhr k vh`kr ah dk`mh an sh`èriks aks 87 cnsns hltnrikrns hk cês an hpurhïæk ah AHV.
Fhsk h dk`mh an sh`èriks sh`èri ks julthcnltn julthcnltn fkc ks nlfhroks n prö `hgkrn snjh cnlkr qun 7=% ahs rnfniths aks `cks 87 cnsns hltnrikrns hk cês ghsn phrh phohcnltk ah AHV, h ncprnsh snrè
>1
triguthah thah pn`k pn`k hlnxk T. T. trigu Fhsk h dk`mh an sh`èriks sh`èri ks julthcnltn julthcnltn fkc ks nlfhroks n prö `hgkrn snjh chikr qun 7=% ahs rnfniths aks `cks 87 cnsns hltnrikrns hk cês ghsn phrh phohcnltk ah AHV, h ncprnsh snrè triguthah pn`k hlnxk III. np 8) H ncprnsh an hssistêlfih tflifh Ircks rkfmh @tah., triguthah pn`k Vicp`ns Lhfiklh`, tnvn lks 87 cnsns hltnrikr hltnrikrns ns hk cês an triguthk, dk`mh an sh`èriks lk vh`kr an W$ 974.42=,1>, n rnfniths gruths lk vh`kr an W$ 6.6>6.462,22, quh` vh`kr ah AHV, shgnlak-sn qun k vh`kr ahs rnfniths gruths ak cês an hpurhk dki an W$ 74>.6?2,22 f Dm x rs r$ 974.42=,1> 3 974.42=,1> 3 2,7?46 x 822 3 7?,46% W$ 6.6>6.462,22 Rkrthltk snrè triguthah pn`k hlnxk T Fè`fu`k ah AHV W$ 6.6>6.462,22 x 76% 3 W$ ??8.661,92
(W$ 47.822,22)
>>
W$ ?29.761,92
r$ ?29.761,92 3 ?29.761,92 3 2,788> x 822 3 78,8>% W$ 6.6>6.462,22 W$ 74>.6?2,22 x 78,8>% 3 W$ >4.87>,?4
FÈ@F^@K AKV QWIG^QKV VNRHWHAHCNLQN > DHI]H, FKC H@ãX^KQH NDNQITH V^RN V^ RNWI WIKW KW H 81,97>6 81,97>6?% ?% 74>. 74>.6?2 6?2,22 ,22 IWRJ
(78,8>% ‖ >%) 3 84,8>% x 4,27% 3 2,9?% 7.>?1,29
FV@@
(78,8>% ‖ >%) 3 84,8>% x >,74% 3 2,=>% 7.7>>,4>
fs
(78,8>% ‖ >%) 3 84,8>% x 89,7=% 3 6,88% =.7>6,22
RiV/ Rsp (78,8>% ‖ >%) 3 84,8>% x 1,8=% 3 2,4=% 8.=21,>7
FRR
(78,8>% ‖ >%) 3 84,8>% x 4>,74% 3 82,>1% 7?.9?2,22
IVV
Rnrfnltuh` an IVV xk nc >% 86.74=,>2
Xuhark ah rnsk`uk 86> ak FOVL
>4
H^@H 4
@^FWK HWGIQWHAK
K VIVQNCH AN @^FWK HWGIQWHAK5 HV NCRWNVHV X^N NVQÆK KGWIOHAHV H ^QI@IZHW NVQN CÉQKAK AN QWIG^QHÏÆK5 FÈ@F^@K AK @^FWK HWGIQWHAK
>=
An hfkrak fkc h Wnfnith Dnanrh` ak Grhsi`, n k Anfrntk 9.>=2/728= an 77/88/728=, k hrgitrhcnltk an `ufrk uch dkrch an hpurhk ah ghsn an fè`fu`k ak icpkstk an rnlah u`izhah pn`h hutkriahan trigutèrih ku pn`k fkltriguiltn.
Xuhlak h pnsskh juraifh anixhr an fucprir hs kgriohþns hfnssörihs rn`hvhs â antnrcilhk ah `ni ak `ufrk rnh` ku prnsuciak, n`h nstè sujnith hk hrgitrhcnltk.
Nxncp`k: • K fkltriguiltn kpthltn pn`k `ufrk rnh` læk tnc k `ivrk aièrik5
• K fkltriguiltn kpthltn pn`k `ufrk rnh` læk tnc k `ivrk rhzæk5
• K fkltriguiltn kpthltn pn`k `ufrk rnh` anixku an nsfriturhr k `ivrk ilvnltèrik ntf.
Vn h rnfnith gruth dkr fklmnfiah, n, ansan qun kfkrriah quh`qunr ahs mipötnsns an hrgitrhcnltk prnvisths prnvist hs lh `nois`hk sfh`, k fkltriguiltn pkanrè ndntuhr k phohcnltk ak icpkstk an rnlah fkrrnspklanltn fkc ghsn lhs rnorhs ak `ufrk hrgitrhak.
>9
RNWÃKAK AN HR^WHÏÆK K pnrkak an hpurhk h purhk ak `ufrk hrgitrhak tricnstrh`, ku snjh: • 68 an chrk5 • 62 an julmk5 • 62 an sntncgrk n • 68 an anzncgrk.
HR@IFHÏÆK AK HWGIQWHCNLQK AN @^FWK H phrr an 28.28.899>, kfkrriah quh`qunr ahs mipötnsns qun nlsnjhc k hrgitrhcnlt hrgitrhcnltk k an `ufrk, prnvisths prnvisths lh `nois`hk sfh`, pkanrè k hrgitrhcnltk:
I) snr hp`ifhak pn`h hutkriahan sfh`, nc quh`qunr aks fhsks prnvistks lh `nois`hïæk ak icpkstk an rnlah.
II) snr hakthak pn`k pröprik fkltriguiltn, fkltriguiltn, quhlak fklmnfiah h suh rnfnith gruth.
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DKWCH AN KRÏÆK RN@K FKLQWIG^ILQN H triguthïæk fkc ghsn lk `ufrk hrgitrhak snrè chlidnsthah cnaihltn k phohcnltk ah
pricnirh qukth ku ah qukth lifh ak icpkstk anviak, fkrrnspklanltn fkrrnspklanltn hk pnrkak an hpurhk tricnstrh` nc qun k fkltriguiltn, pn`hs rhz rhzþns þns antnrcilhltns antnrcilhlt ns lh `nois`hk, sn nlfkltrhr nc fklaiïþns an prkfnanr k hrgitrhcnltk ak snu `ufrk.
MIRÖQNVNV AN HWGI HWGIQWHC QWHCNLQK NLQK Fkldkrcn h `nois`hïæk ak icpkstk an
rnlah (WIW/99), k icpkstk an rnlah anviak tricnstrh`cnltn snrè antnrcilhak fkc ghsn lks
fritriks ak `ufrk hrgitrhak quhlak: I) h nsfriturhk h qun nsvnr kgriohak k fkltriguiltn rnvn`hr rnvn`hr nvianltns ilafiks an drhuans ku fklvnr vfiks, nrrks ku anfiêlfihs qun h tkrlnc icprnstè icprnstèvn` vn` phrh:
‑ ianlfhr h nd ndnvh nvh ckvicnlthk lhlfnirh, ilf`usivn ghlfèrih5 ku ‑ antnrcilhr k `ufrk rnh`5
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fkltriguiltn anixhr anixhr an hprnsnlthr hprnsnlthr â II) k fkltriguiltn hutkriahan trigutèrih ks `ivrks n akfucnltks
ah nsfriturhk fkcnrfih` n sfh`, ku anixhr an hprnsnlthr k @ivrk Fhixh, lk quh` anvnrè nsthr nsfriturhah tkah h ckvicnlthk ckvic nlthk lhlfnirh, ilf`usivn ghlfèrih, quhlak kpthr pn`k `ufrk prnsuciak n lk chlvnr c hlvnr nsfriturhk fkltègi` fkltègi` rnou`hr5
III) k fkltriguiltn kpthr ilanviahcnltn pn`k `ufrk prnsuciak5
IT) k fkcissèrik ku rnprnsnlthltn ah pnsskh juraifh nstrhlonirh nstrhlonirh anixhr anixhr an nsfriturhr nsfriturhr n hpurhr k `ufrk ah suh hviahan snphrhahcnltn ak `ufrk ak fkcitnltn, rnsianltn rnsianltn ku akcifi`ihak lk nxtnrikr5 T) k fkltriguiltn lk chlvnr, nc gkh kranc n snoulak hs lkrchs fkltègnis rnfkcnlahahs, @ivrk Whzk ku fmhs u`izhahs phrh rnsucir, tkth`izhr, pkr fklth ku sugfklth, ks `hlhcnltks ndntuhaks lk Aièrik5
TI) k fkltriguilt fkltriguiltnn lk chlvnr nsfriturhk lh dkrch ahs `nis fkcnrfihis n sfhis, ku anixhr an n`hgkrhr hs ancklstr ancklstrhþns hþns lhlfnirhs nxioiahs pn`h `nois`hk sfh`, lks fhsks nc qun n`n sn nlfkltrn kgriohak hk `ufrk rnh`.
Hs pnsskhs juraifhs, fujhs `ihis, sufurshis ku
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fkltrk`hahs lk nxtnrikr lk aispusnrnc an sistnch fkltègi` qun pnrcith h hpurhïæk an
snus rnsu`thaks, tnrk ks `ufrks anfkrrnltns an suhs hviahans lk nxtnrikr antnrcilhaks, pkr hrgitrhcnltk, hrgitrhcnltk, snoulak hs aispksiþns ah `nois`hk grhsi`nirh (IL VWD 786/7227, hrok >k). An hfkrak fkc WIW/8999, hrts. >79 h >695 n. IL WDG lº 8.?22, an 728?, hrts. 774 h 76?.
FWIQÉWIK AN HR^WHÏÆK AK @^FWK HWGIQWHAK HWGIQWHA K K `ufrk hrgitrhak snrè hpurhak cnaihltn h hp`ifhïæk an pnrfnltuhis:
• skgrn h rnfnith gruth quhlak fklmnfiah, snoulak h lhturnzh ah hviahan nfklñcifh nxp`krhah5 • quhlak ansfklmnfiah h rnfnith gruth, k `ufrk hrgitrhak thcgc snrè hpurhak cnaihltn h hp`ifhk an fknfinltns skgrn vh`krns vh`krns (ghsns) nxprnsshcnltn nxprns shcnltn xhaks pn`h `nois`hk `noi s`hk sfh`. Fè`fu`k ak hrgitrhcnlt hrgit rhcnltk k quhlak fklmnfiah h rnfnith gruth H ghsn an fè`fu`k ak `ufrk hrgitrhak snrè k cklthltn antnrcilhak pn`h skch ahs snouiltns
46
phrfn`hs:
8. k vh`kr rnsu`thltn ah hp`ifhïæk an pnrfnltuhis vhrièvnis, fkldkrcn fkldkrcn k pk pk an hviahan kpnrhfiklh` nxnrfiah nxnrfiah pn`h pnsskh juraifh, skgrn h rnfnith gruth hudnriah lks rnspnfvks tricnstrns tri cnstrns55 7. hk rnsu`thak kgak lh dkrch ak itnc 8 anvnrk anvnr k snr hfrnsfiaks h frnsfiaks ks ohlmks an fhpith`, ks rnlaicnltks rnlaicnlt ks n ohlmks `quiaks hudnriaks nc hp`ifhþns lhlfnirhs (rnlah xh n vhrièvn`), hs vhrihþns cklntèrihs hvhs, hs anchis rnfniths n tkaks ks rnsu`thaks pksivks kgaks pn`h pnsskh juraifh, ilf`usivn ks jurks rnfngiaks fkck rnculnrhk ak fhpith` pröprik pröprik,, ks ansfkltks lhlfnirks kgaks, ks jurks hvks lk anfkrrnltns an hp`ifhïþns n ks anchis rnsu`thaks
pksivks anfkrrnltns an rnfniths lk hgrhloiahs h grhloiahs lk itnc hltnrikr. Ks vh`krns rnfupnrhaks fkrrnspklanltns h fustks n anspnshs ilf`usivn fkc pnrahs lk rnfngicnltk
an fraitks, anvnrk snr ilf`uaks phrh triguthk, sh`vk sn k fkltriguiltn fkcprkvhr læk tnr
anauziak this vh`krns nc pnrkak hltnrikr lk quh` tnlmh sn sugcnak â triguthk fkc ghsn lk `ufrk rnh`, ku qun sn rnrhc h pnrkak h qun tnlmh sn sugcnak hk `ufrk prnsuciak ku hrgitrhak.
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Oms n Vnræk haifiklhaks hk `ufrk hrgitrhak phrh antnrcilhïæk ah ghsn an fè`fu`k ak icpkstk ks
`ufrks, rnlaicnltks rnlaicnltks n ohlmks an fhpith` kriulaks ak nxtnrikr. `s n Vnræk haifiklhaks hk `ufrk hrgitrhak phrh antnrcilhïæk ah ghsn an fè`fu`k
ak icpkstk ks `ufrks, rnlaicnltks n ohlmks an fhpith` kriulaks ak nxtnrikr.
As a `s Rkanrèè snr aistriguak h tu`k Rkanr t u`k an `ufrks, snc ilfiaêlfih ak icpkstk an rnlah (qunr
lh dkltn qunr lh pnsskh sifh), hk tu`hr, söfik ku hfiklisth ah pnsskh juraifh, k vh`kr fkrrnspklanltn fkrrnspklanl tn hk `ufrk hrgitrhak, aiciluak an tkaks ks icpkstks n fkltriguiïþns (ilf`usivn
haifiklh` ak IW, FV@@, Fkls, RIV ‖ htk anf`hrhtörik anf`hrhtörik HAL Fksit 21/8994) h qun nsvnr sujnith h pnsskh juraifh. Iouh`cnltn, h pnsskh juraifh pkanrè pkanrè aistriguir vh`kr chikr qun k `ufrk hrgitrhak, hrgitrhak, thcgc snc ilfiaêlfih ak icpkstk an rnlah, ansan qun n`h ancklstrn, vih nsfriturhk fkltègi` dnith dnith an hfkrak fkc hs `nis fkcnrfihis, qun k `ufrk ` ufrk fkltègi` ndnvk ndnvk chikr qun k `ufrk hrgitrhak.
4>
Qkahvih, sn mkuvnr quh`qunr aistriguik an vh`kr h tu`k an `ufrks supnrikr âqun`n hpurhak fklthgi`cnltn, fklthgi`cnlt n, anvnrè snr icputhak â fklth an `ufrks hfucu`haks ku âs an rnsnrvhs an `ufrks an nxnrffiks hltnrikrns n nsthrè sujnitk â triguthk ak icpkstk an rnlah fkc ghsn lh `nois`hïæk
nspnffh vionltn lks rnspnfvks pnrkaks hltnrikrns, fkc hfrsficks `nohis. Ilnxislak `ufrks hfucu`haks ku rnsnrvhs an `ufrks nc
cklthltns sufinltns, gnc hssic quhlak sn cklthltns trhthr trht hr an `ufrk qun lk tnlmh siak hpurhak nc gh`hlk, h phrfn`h nxfnanltn snrè sugcnah â triguthk, lk fhsk an pnsskh sifh, fkc ghsn lh thgn`h prkornssivh hp`ifèvn` hks rnlaicnltks ak
trhgh`mk hssh`hrihak (IL (IL VWD 96/899?, 96/899?, hrok 1=). H isnlk skcnltn hgrhlon ks `ufrks aistriguaks, lk h`fhlhlak vh`krns phoks h kutrks tu`ks, fkck pkr nxncp`k: prk prk `hgkrn, h`uouis n snrviks snr viks prnsthaks, ks quhis sn sugcntnrk â triguthk prnsthaks, fkldkrcn fkld krcn h `nois`hk qun rnon h chtrih. Lk fhsk anssns rnlaicnltks snrnc pnrfngiaks pkr
pnsskhs sifhs snrk sugcnaks â triguthk fkc ghsn lh thgn`h prkornssivh5 lk fhsk an
gnlnfièriks pnsskhs juraifhs j uraifhs snrk fklsianrhahs fkck rnfnith kpnrhfiklh`, snlak phssvnis ku lk an triguthk lh dkl dkltn, tn, fkldkrcn h mipötnsn.
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f V s ` `a Lk fhsk an hrgitrhcnl hrgit rhcnltk, tk, hp`ifhc-sn â fkltriguik skfih` skgrn k `ufrk `quiak hs cnschs lkrchs an hpurhïæk n an phohcnltk
nsthgn`nfiahs phrh pnsskhs juraifhs kpthltns pn`k @ufrk Rrnsuciak. Rrnsuciak.
Kgsnrvn-sn qun h h`qukth ah FV@@ h lkrch`, ku snjh, lk nxist nxistnn k chjkrhcnlt ch jkrhcnltk k fkck lk Icpkstk an Wnlah.
4?
H^@H ?
QWIG^QHÏÆK RN@K ICRKVQK ICRKVQK AN WNLAH N FV@@, AHV AHV RNVVKHV J J^ ^WÃAIFHV
H QWIG^QHÏÆK RN@K ICRKVQK AN WNLAH N AH FKLQWIG^IÏÆK VKFIH@ VKGWN K @^FWK @ÃX^IAK
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FKLFNIQK QK AN ICRKVQ ICRK VQK K AN WNLAH FKLFNI RNVVKH RNVVK H J^WÃAIFH J^WÃAI FH é uc trigutk an fkcpntêlfih Dnanrh`, phok pn`hs pnsskhs juraifhs n ncprnshs ilaiviauhis akcifi`ihahs lk Grhsi` qun pkssunc FLRJ FLRJ ‖ Fhahstrk Lhfiklh` ah Rnsskh Juraifh hvk, nstn icpkstk ilfian skgrn tkahs hs rnfniths ah ncprnsh.
GHVN AN FÈ@F^@K FÈ@F^@K AK IWR IWRJ H ghsn an fè`fu`k ak IWRJ, IWRJ, antnrcilhak pn`h `ni vionltn lh ahth ah kfkrrêlfih ak dhtk onrhakr, Vicp`ns Lhfiklh`, `ufrk rnh`, prnsuciak ku hrgitrhak n, fkrrnspklan hk pnrkak an hpurhk, chis kutrks vh`krns iltnorhc h ghsn an fè`fu`k
fkck rnlaicnltks n tkaks ks ohlmks an fhpith`. (WNZNLAN: 7282, fhp. 86.8)
RNWÃKAK AN HR^WHÏÆK K pnrkak an hpurhk h purhk ak `ufrk anpnlan ah dkrch an triguthk ah ncprnsh, ku snjh: VICR@NV LHFIKLH@ ‖ LHFIKLH@ ‖ cnlsh`, nstè anltrk ak
vh`kr ah AHV ‖ Akfucnltk an Hrrnfhahïæk ak Vicp`ns.
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@^FWK RWNV^CIAK ‖ RWNV^CIAK ‖ sö pkan snr hpurhak tricnstrh`cnltn
@^FWK HWGIQWHAK ‖ HWGIQWHAK ‖ sö pkan snr hpurhak tricnstrh`cnltn
@^FWK WNH@ ‖ pkan snr hpurh hpurhak ak tricnstrh` tricnstrh`cnltn cnltn ku hluh`cnltn fkc nschvh cnlsh`.
H@ÃX^KQHV Fkc nxfnk ahs ncprnshs triguthahs pn`k Vicp`ns Lhfiklh`, Qkahs hs kutrhs ncprnshs phohrk k IWRJ â h`qukth an 8>% skgrn k `ufrk rnh`, skgrn k `ufrk prnsuciak n skgrn k `ufrk hrgitrhak, hpurhak an hfkrak fkc k Wnou`hcnlt Wnou`hcnltk k ak Icpkstk an Wnlah.
HAIFIKLH@ Fkldkrcn Wnou`hcnltk Wnou`hcnltk ak Icpkstk an Wnlah, tkahs hs ncprnshs têc an phohr 8>% an IWRJ, fhsk k vh`kr ak `ufrk u`trhphssn k vh`kr an
W$ 72.222,22 pkr cês, tnrè uc haifiklh` an 82%skgrn k vh`kr nxfnaiak. K haifiklh` hp`ifh-sn, ilf`usivn, lks fhsks an ilfkrpkrhk,, dusk ku fisk ilfkrpkrhk fi sk n an nxlk ah
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pnsskh juraifh pn`k nlfnrrhcnltk ah `iquiahk.
FKLQWIG^IÏÆK VKFIH@ VKGWN K @^FWK @ÃX^IAK H Fkltriguik Vkfih` Vkgrn k @ufrk @quiak FV@@, tnc k kgjnvk an lhlfihr h Vnouriahan Vkfih`, dki ilstuah pn`h @ni ?.4=9/==, tnlak skdriak h`ouchs h`tnrhïþns nc kutrhs `nois`hïþns
ht fmnohr lk dkrchtk htuh`. •nsshs Hs nquiphrhahs, pnsskhs juraifhs akcifi`ihahs lk phs, n h snoulak h `nois`hk ak IWR IWRJ, J, nstk kgriohahs hk rnfk`micnltk ah FV@@. • Vuh h`qukth an 9%, fkc uch nxfnk phrh hs ncprnshs fklsianrhahs ilstuiþns lhlfnirhs, an snourks privhaks n fhpith`izhk fhpith`izhk,, qun anvnc rnfk`mnr h FV@@ nc 8>% ak snu `ufrk.
FÈ@F^@K AH FV@@ K fè`fu`k ah FV@@ anpnlan, ghsifhcnltn, ak rnoicn an triguthk nsfk`miak pn`k fkltriguiltn.
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@^FWK WNH@ Fkc ghsn lk `ufrk ` ufrk rnh`, h FV@@ snrè hpurhah tricnstrh`cnltn tricnstrh`cnl tn hpös h fklthgi`izhk aks dht dhtks ks ak pnrkak, fkck vnlahs, icpkstks, i cpkstks, fustks n anspnshs, fmnohlak lk `ufrk. H phrfu`hriahan anssn rnoicn trigutèrik qun h ghsn an fè`fu`k anvn snr hjusthah lk @H@^W (@ivrk an Hpurhk ak @ufrk Wnh`), an hfkrak fkc hs haiþns n nxf`usþns nxioiahs pn`k sfk. Hpös nssns hjustns, hp`ifhcks h h`qukth ah FV@@ n fmnohcks hk vh`kr h snr phok.
Anltrk ak `ufrk rnh`, hilah pkssvn` rnfk`mnr h FV@@ pkr cnik an nschvh cnlsh`. Lnssh ckah`iahan an fè`fu`k, vh`nc hs rnorhs phrh k `ufrk prnsuciak, qun vnrncks h snouir.
@^FWK RWNV^CIAK Rricnirk, hpurh-sn k dhturhcnltk ak tricnstrn. Anpkis, phrh shgnrcks k `ufrk, hp`ifhcks h h`qukth an prnsulk, qun pkan snr an 67% phrh snrviks onrhis (fkc nxfnk an trhlspkrtns an fhroh n snrviks mkspith`hrns) ku 87% phrh hviahans an fkcrfik. Hpös nssn fè`fu`k, ghsth hp`ifhr h FV@@ nc 9% ku 8>% phrh antnrcilhr k vh`kr h snr rnfk`miak lk pnrkak.
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H^@H =
FKLQWK@N DIVFH@@ AKV DIVFH AÉGIQKV AKV FWÉAIQKV FWÉAI QKVN AK IRI, IFCV, RIV N FKDILV
FH@F^@K AKV FWÉAIQKV N AKV AÉGIQKV AKV QWIG^QKV ILFIANLQNV VKGWN TNLAHV N FKCRWHV
?>
Lh triguthk Grhsi`nirh, tncks h ourh an trigutks fucu`hvks n lk fucu`hvks, aizncks qun k fucu`hvk hqun`n qun lk tncks fkck rnfupnrhr rnfupnr hr snu vh`kr nc lnlmuc ckcnltk. ^c trigutk fucu`hvk, ilfian nc tkahs hs nthphs iltnrcnaièrihs aks prkfnssks prkauvk n fkcnrfih`izhk an antnrcilhak gnc, ilf`usivn ilfian skgrn n`n cnsck hltnrikrcnltn phok, nstn trigutk nltrh lh fkcpksiïæk ak prnïk an vnlah
nc fhah uch ahs nthphs ak prkfnssk, ht fmnohr lk fklsuciakr lh`, pkr issk aitk qun icpkstk nc fhsfhth. Ansth dkrch h ncprnsh læk tnrè
airnitk h fraitk ak trigutk phok lk ckcnltk ah hquisik an uch cnrfhakrih, k vh`kr ak trigutk fklsianrhak fustk, fklthgi`izhah lk nstkqun. (WNZNLAN: 7282, fhp. 1.8)
RiV RrkOrh RrkOrhch ch An iltnOrhïæk VKFIH@ Qirhak ak sitn ah Wnfnith Dnanrh` ak Grhsi` mp://www.rnfnith.dhznlah.okv.gr/pug`ifk/ pnroulthk/aipj722=/Fhp%F6%HAtu`k%72]]II%72 -%72Fkltrigui%F6%H?%F6%H6k%72phrh%72 k%72RIV-Rhsnp%72n%72Fkls%72ilfianltns%72 skgrn%72h%72Wnfnith%72Gruth%72722=.pad
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THCK HCKVV DH@H DH@HW W ^C RK^FK RK^FK AK RIV Vk fkltriguiltns ak RIV hs pnsskhs juraifhs an airnitk privhak n hs qun sæk nquiphrhahs
pn`h `nois`hk ak Icpkstk an Wnlah, ilf`usivn ncprnshs prnsthakrhs prnsthakrhs an snrviks, ncprnshs pg`ifhs n skfinahans an nfklkcih cisth n suhs sugsiaièrihs, nxf`uahs hs cifrkncprnshs n hs ncprnshs an pnqunlk pkrtn pkis, nsths jè phohc nstn trigutk htrhvs ak AHV ‖ Akfucnltk an Hrrnfhahïæk ak Vicp`ns.
N H FKDI FKDILV; LV; Vk fkltriguiltns ah FKDILV hs pnsskhs juraifhs an airnitk privhak nc onrh`, ilf`usivn hs pnsskhs h n`hs nquiphrhahs pn`h `nois`hk ak Icpkstk an Wnlah, nxfntk hs cifrkncprnshs n ncprnshs an pnqunlk pkrtn qun phohc nstn trigutk htrhvs ah AHV ‖ Akfucnltk an Hrrnfhahïæk ak Vicp`ns.
Nstns trigutks, K RIV n h FKDILV viokrhc, htuh`cnltn, nc 7 rnoicns aisltks: ) rnOi rnOicn cn fucu`htiTk fucu`htiTk rnoiak pn`h @ni 9.?8=/899= n 9.?8=/899= n h`tnrhþns pkstnrikrns. Lnstn rnoicn lk mè ansfkltk an fraitks, fh`fu`hlaksn, rnorh onrh`, onrh`, k vh`kr ahs fkltriguiþns anviahs airnthcnltn skgrn h ghsn an fè`fu`k.
??
) rnOi rnOicn cn læk fucu`htiTk fucu`htiTk FKDILV FKDILV ‖ rnoiak pn`h @ni 82.=66/7226 n 82.=66/7226 n RIV - rnoiak pn`h @ni 82.46?/7227,, fkc h`tnrhþns sugsnqunltns. 82.46?/7227 Hs auhs fkltriguiþns, hpnshr an uch krioilhrncsn an aidnrnltns aidnr nltns `nois`hþns, têc rn`hvh sncn`mhlh lh ghsn an fè`fu`k, pkis nc suh dkrchïæk anvnc snr skchahs tkahs hs rnfniths
hudnriahs, fkc hs nxfnþns n nxf`usþns prnvisths nc `ni.
Nxistnc hilah lkrchs nspnffhs an triguthk pn`k RIV n FKDILV - fkck RIV n FKDILV anviaks pkr Vugstuik Qrigutèrih, Qrigutèrih, RIV n FKDILV fkc h`qukths aidnrnlfihahs (fkcgusvnis, gngiahs n kutrks prkautks) n RIV n FKDILV - Wnoicns Cklkdèsifks (fkck prkautks Dhrchfêufks, an Mioinln n fkrrn`ht fkrrn`htks). ks). Nxncp`k an trigutks fucu`hvks: • RIV ‖ Rrkor Rrkorhch hch an Iltnor Iltnorhk hk Vkfih`5 • FKDILV (Fkltriguik phrh k Dilhlfihcnltk ah Vnouriahan Vkfih`)5 Lk `ufrk prnsuciak, k RIV n h FKDILV, lk sk fucu`hvks, hs kro krohlizhþns hlizhþns nlquharhahs lnsth dkrch an triguthk, phohc phohc an RIV 2,4>% n an FV@@ 6,2%, nstns vh`krns sk fklsianrhaks fklsianrhaks
?=
Hs krohlizhþns nlquharhahs lk `ufrk prnsuciak, phohc h`qukths gnc cnlkrns quhlak fkcphrhahs fkc hs ak `ufrk rnh`.
Dkr Dkrh h nstns akis trigutks tncks thcgc k IRIn nlk k IFCV qun thcgc pkanc snr fucu`hvks fucu`hvks.
ifcV ‖ ips s pþs vs â a as s ps a svs a sp sa, p a é an fkcpntêlfih aks Nsthaks n ak Aistritk Dnanrh`, Dnanr h`, suh rnou`hcnlthk fklstufiklh` nstè prnvisth lh @ni Fkcp`ncnlthr =?/8994 (h fmhchah ‐@ni Ehlair–), Ehlair –), h`tnrhah pkstnrikrcnltn. pkstnrikrcnltn.
Ilfiaêlfih ak IFCV K icpkstk ilfian skgrn:
• Kpnrhþns rn`hvhs rn`hvhs â firfu`hk an cnrfhakrihs, • Dkrlnficnltk an h`icnlthïæk n gngiahs nc ghrns, rnsthurhltns n nsthgn`nficnltks sici`hrns5 • Rrnsthïþns an snrviïks an trhlspkrtn
?9
iltnrnsthauh` thauh` n iltnrculifiph`, pkr quh`qunr vih, iltnrns an pnsskhs, gnls, cnrfhakrihs ku vh`krns5 • Rrnsthïþns klnrkshs an snrviïks an fkculifhk, pkr quh`qunr cnik, ilf`usivn h onrhk, h ncissk, h rnfnpk, h trhlscissk, h rntrhlscissk, rntrhlscissk, h rnpnk n h hcp`ihk h cp`ihk an fkculifhïæk an quh`qunr lhturnzh5
• Nltrhah an cnrfhakrih icpkrthah ak nxtnrikr, pkr pnsskh sifh ku juraifh, hilah quhlak sn trhthr trht hr an gnc anslhak h fklsuck ku hvk pnrchlnltn ak nsthgn`nficnltk5
• Vnrvik prnsthak lk nxtnrikr ku fujh prnst prnsthk hk sn tnlmh ilifihak lk nxtnrikr5 • Nltrn kutrks.
l fvaa a ips K icpkstk lk-fucu`hvk, fkcpnlshlaksn k qun dkr anviak nc fhah kpnrhk rn`hvh rn`hvh â firfu`hk an cnrfhakrihs ku prnsthk prnsthk an snrviïks an trhlspkrtn iltnrnsthauh` n iltnrculifiph` n an fkculifhïæk fkc k cklthltn fkgrhak lhs hltnrikrns pkr n`n ku pkr kutrk Nsthak.
é hssnourhak hk sujnitk phssivk k airnitk an frnaithr-sn ak icpkstk hltnrikrcnltn fkgrhak nc kpnrhþns an qun tnlmh rnsu`thak h
=2
nltrhah an cnrfhakrih, rnh` ku sicgö`ifh, lk nsthgn`nficnltk.
np: Qkth` ak IFCV IFC V anviak pn`k sujnitk phssivk: W$ 72.222,22 Th`kr ak icpkstk hltnrikrcnltn fkgrhak, anfkrrnltns anfkrrnl tns an nltrhahs an cnrfhakrihs W$ >.222,22. Th`kr ak IFCV h phohr: W$ 72.222,22 ‖ W$ >.222,22 3 W$ 8>.222,22.
iRi icRk icRkVt Vtk k Vkgrn RrkAutkV R rkAutkV ILA^VQWIH@IZHAKV é uc icpkstk dnanrh`, dnanrh`, ku snjh, skcnltn h ^lik pkan ilstu-`k ku ckaifè-`k, uc icpkstk skgrn prkautks ilaustrih`izhaks lk Grhsi`.
Ra iasza - f Rrkautk ilaustrih`izhak k rnsu`thl rnsu`thltn tn an quh`qunr kpnrhk anliah lk Wnou`hcnltk ak IRI fkck ilaustrih`izhk ilaustrih`izhk,, cnsck ilfkcp`nth, phrfih` ku iltnrcnaièrih.
=8
iasz Fhrhftnrizh ilaustrih`izhïæk quh`qunr kpnrhïæk
qun ckaiqun h lhturnz lhturnzh, h, k dulfiklhcnltk, k hfhghcnltk, h hprnsnlt hfhghcnltk, hprnsnlthk hk ku h lh`iahan ak prkautk, ku k hpnrdnikn phrh fklsuck.
iaa Vk iculns ah ilfiaêlfih ak IRI: I) ks `ivrks, jkrlhis, pnriöaifks n k phpn` anslhak â suh icprnssk5 II) ks prkautks prkautks ilaustrih`izhaks ilaustrih`izhaks anslhaks hk nxtnrikr5 III) k kurk, quhlak anliak nc `ni fkck hvk lhlfnirk ku ilstrucnltk fhcgih`5 Fmhohcks hk lh` ansth hu`h, vhcks hpnlhs dhz dhznr nr uch rnsuciah skgrn fraitk agitk an trigutks. Ks trigutks fucu`hvks, sk hqun`ns qun quhlak ah fkcprh ku quhlak ah vnlah, lk onr onrhh fraitk phrh h ncprnsh.
Ks trigutks fucu`hvks, sk hqun`ns qun quhlak ah fkcprh, onrh fraitk phrh h ncprnsh n quhlak ah vnlah onrh uc agitk phrh h ncprnsh n, lk lh` an uc pnrkak h ncprnsh dhz h
=7
znrhlak h fklth fkc cnlkr vh`kr fkcpnlshk, znrhlak n h kutrh fklth fh pnlanltn ku an phohcnltk ku an lkvh fkcpnlshïæk.
Thcks dhznr uc nxnrffik: H ncprnsh Fkcrfik an Hphrhs @tah, @tah, triguthah pn`k `ufrk rnh`, ndntuku fkcprh an cnrfhakrihs h prhzk fkldkrcn hghixk: T a fp
r$ 6>2.222,22
IFCV 8=%
W$ 46.222,22
RIV 8,4>%
W$ >.??>,22
FKDILV ?,4%
W$ 74.422,22
IRI 82%
W$ 6>.222,22
f z s p; A ‖ Nstkqun an Cnrfhakrihs A ‖ IFCV h Wnfupnrhr A- RIV h Wnfupnrhr A ‖ FKDILV h Wnfupnrhr F ‖ Dkrlnfnakrns h Rhohr
W$ 7=9.47> 7=9.47>,22 ,22 W$ 46.222,22 W$ >.??>,22 W$ 74.422,22 W$ 6=>.222,22
=6
Hpös h`ouls aihs ndntuku h vnlah â visth ak tkth` ak nstkqun pkr W$ 1>2.222,22. f z va; Th`kr ah Tnlah
W$ 1>2.222,22
IFCV 8=%
W$ =8.222,22
RIV 8,4>%
W$ ?.17>,22
FKDILV ?,4%
W$ 61.722,22
A ‖ Ghlfk Fklth Ckvicnltk
W$ 1>2.222,22
A ‖ FC FCT T ‖ Fu Fusstk tkss ahs ahs Cn Cnrrfha hakr krih ihss Tnl Tnlai aiah ahss
W$ 7= 7=9. 9.47 47>, >,22 22
A ‖ IFCV Vkgrn Tnlahs A ‖ RIV Vkgrn Tnlahs A ‖ FKDILV Vkgrn Tnlahs
W$ =8.222,22 W$ ?.17>,22 W$ 61.722,22
F ‖ Wnfnith an Tnlahs
W$ 1>2.222,22
F- Nstkqun an Cnrfhakrihs
W$ 7=9.47>,22
F ‖ IFCV h Rhohr
F ‖ RIV h Rhohr F ‖ FKDILV h Rhohr
W$ =8.222,22
W$ ?.17>,22 W$ 61.722,22
=1
Lk lh` ak Cês, dhz-sn k nlfkltrk an fklths: A ‖ IFCV h Rhohr
A ‖ RIV h Rhohr
W$ 46.222,22
W$ >.??>,22
A ‖ FKDILV h Rho Rhohr hr
W$ 74.422,22
F ‖ IFCV h Wnfupnrhr
W$ 46.222,22
F - RIV h Wnfupnrhr F ‖ FKDILV h Wnfupnrhr
W$ >.??>,22 W$ 74.422,22
Ks sh`aks lhs fklths aks trigutks h phohr anvnræk snr phoks lk cês sugsnqunltn.
=>
H^@H 9
FKLQHGI@IZHÏÆK AKV ICRKVQKV QH] QH]HV HV N FKLQWIG^IÏÞNV
FKCK FKLQHGI@IZHW KV ICRKVQKV, HV QH]HV N HV FKLQWIG^IÏÞN FKLQWIG^IÏÞNV; V;
ICRKVQKV
QH]HV
FKLQWIG^IÏÞNV
=?
@koifhcnltn lk vhi ahr phrh ahrcks nxncp`ks ah fklthgi`izhk an tkahs ks icpkstks, thxhs n fkltriguiþns, chs, ahrncks k cèxick lnfnssèrik phrh vkfê h`ulk tnr uch ianih ah fklthgi`izhïæk.
ICRK VQKV ICRKVQ KV VKGWN VKGWN HV TNLAHV, IFCV, RIV N FKDILV Tku rnpnr k nxncp`k u`izhak lh hu`h hltnrikr, klan fklthgi`izhcks, IFCV, RIV n FKDILV. H ncprnsh Fkcrfik an Hphrhs @tah, @tah, triguthah pn`k `ufrk rnh`, ndntuku fkcprh an cnrfhakrihs h prhzk fkldkrcn hghixk: Th`kr ah Fkcprh
W$ 6>2.222,22
IFCV 8=%
W$ 46.222,22
RIV 8,4>%
W$ >.??>,22
FKDILV ?,4%
W$ 74.422,22
IRI 82%
W$ 6>.222,22
==
f z s p; A ‖ Nstkqu Nstkqunn an Cnrfha Cnrfhakrihs krihs A ‖ IFCV h Wnfupnrhr A - RIV h Wnfupnrhr A ‖ FKDILV h Wnfupnrhr F ‖ Dkrlnfnakrns h Rhohr
W$ 7=9.47>,22* W$ 46.222,22 W$ >.??>,22 W$ 74.422,22 W$ 6=>.222,22
* K vh`kr ak IRI, dki phrh nstkqun pkrqun h fkcprh dki ndntuhah pkr uch ncprnsh fkcnrfih`, sn dkssn uch ilastrih, k IRI snrih rnfupnrhak thcgc.
Hpös h`ouls aihs ndntuku h vnlah â visth ak tkth` ak nstkqun pkr W$ 1>2.222,22.
f z va; Th`kr ah Tnlah
W$ 1>2.222,22
IFCV 8=%
W$ =8.222,22
RIV 8,4>%
W$ ?.17>,22
FKDILV ?,4%
W$ 61.722,22
=9
A ‖ Ghlfk Fklth Ckvicnltk
A ‖ FCT ‖ Fustks ahs Cnrfhakrihs
W$ 1>2.222,22
W$ 7=9.47>,22
Tnlaiahs
A ‖ IFCV Vkgrn Tnlahs
A ‖ RIV Vkgrn Tnlahs
A ‖ FKDILV Vkgrn Tnlahs
W$ =8.222,22
W$ ?.17>,22
W$ 61.722,22
F ‖ Wnfnith an Tnlahs
W$ 1>2.222,22
F- Nstkqun an Cnrfhakrihs
W$ 7=9.47>,22
F ‖ IFCV h Rhohr
F ‖ RIV h Rhohr
F ‖ FKDILV h Rhohr
W$ =8.222,22
W$ ?.17>,22
W$ 61.722,22
92
l a cês, dz-s a fklths: A ‖ IFCV h Rhohr
A ‖ RIV h Rhohr
W$ 46.222,22
W$ >.??>,22
A ‖ FKDILV h Rho Rhohr hr
W$ 74.422,22
F ‖ IFCV h Wnfupnrhr
W$ 46.222,22
F - RIV h Wnfupnrhr
F ‖ FKDILV h Wnfupnrhr
W$ >.??>,22
W$ 74.422,22
K sh`ak lhs fklths aks trigutks h phohr anvnræk snr phoks lk cês sugsnqunltn.
K IVV quhlak rnak, fklthgi`izhak lh ncprnsh prnsthakrh prnsthakrh an snrviks fkck IVV h rnfupnrhr, quhlak nciak h lkth sfh` fklthgi`izhak fkck h phohr, quhlak ak lh` ak Cês vnrifhak quhltk tnc h phohr n quhltk htnc h rnfupnrhr, dhz-sn k nlfkltrk an fklths, prkvhvn`cnltn fhrè sh`ak an IVV h phohr, qun anvnrè snr `iquiahak lk cês sugsnqunltn.
Ks trigutks, fkck k IFCV IFCV,, k I V V, h FKDILV n k
98
R I V, anvnc snr rnoistrhaks nc fklths pröprihs an rnsu`thak, fujks sh`aks, lh As a rsa a n (Arn), (Arn), hphrnfnc fkck phrfn`hs rnautkrhs rnautkrhs ah rnfnith gruth, phrh h antnrcilhk ah rnfnith `quiah. Ks icpkstks n fkltriguiïþns ilfianltns skgrn h rnfnith an dhturhcnltk anvnc snr fklthgi`izhaks
pn`k rnoicn an fkcpntêlfih, n lk pn`k rnoicn fhixh.
IVV VKGWN TNLAHV H fklthgi`izhk ak Icpkstk skgrn Vnrviks an Xuh`qunr Lhturnzh (IVV), snoun k cnsck prkfnaicnltk prkfnaicnlt k hakthak lk rnoistr rnoistrk k ak IFCV I FCV skgrn vnlahs.
Hssic fkck kfkrrn fkc k IRI n k IFCV, h nsfriturhk ak IVV pkan snr dnith lkth h lkth, ku pkr tkth`izhþns, aièrihs ku cnlshis, sncprn fkc ghsn lh nsfriturhk ak `ivrk sfh` ak IVV. Thcks ichoilhr h snouiltn situhïæk:
Th`kr ah Lkth Disfh` an Vnrviks: W$ 72.222,22 Th`kr ak IVV anviak: W$ 8.222,22 8.22 2,22
97
A ‖ F`inltns
(Hvk Firfu`hltn ‖ Fklths h rnfngnr) W$ 72.222,22 F ‖ Wnfnith an Vnrviïks
(Wnsu`thak) W$ 72.222,22
A ‖ IVV skgrn Vnrviks (Wnsu`thak ‖ Anauk ah rnfnith) W$ 8.222,22 F ‖ IVV h Wnfk`mnr (Rhssivk Firfu`hltn Firfu`hltn ‖ Icpkstks h rnfk`mnr) W$ 8.222,22
Vps l K Vicp`ns Lhfiklh` fklthgi`izhak fkck ks anchis trigutks skgrn vnlahs, ku snjh, angithcks uch fklth an rnsu`thak n frnaithcks uch fklth
lk phssivk firfu`hltn rn`hvh rn`hvh h nsth kgriohk. np a z: A ‖ Vicp`ns Lhfiklh` (Wnsu`thak ‖ Anauk ah rnfnith) F ‖ Vicp`ns Lhfiklh` h Wnfk`mnr (Rhssivk Firfu`hltn Firfu`hltn ‖ Icpkstks h rnfk`mnr)
96
Icpkstk an Wnlah n Fkltriguik Vkfih` Vkgrn k @ufrk ‖ phohcnltk pkr nschvh cnlsh` ‖ @ufrk Wnh` Hluh` pkr Nschvh Cnlsh` H akdkrch IWRJ quhlak h ncprnsh pkrfklthgi`izhk phohr k IWRJ an nschah, cnlsh`,kpth nstns phohcnltks læk anvnc snr angithaks nc
fklth an rnsu`thak, rnsu`thak, chs sic nc fklth an hvk firfu`hltn, pkis, lh hpurhk ak gh`hlk hluh` snrè dnith h fkcpnlshïæk ahs phrfn`hs phohs fkc
k IWRJ hpurhak. Rhohlak IWRJ Rhohlak IWRJ pkr Nschvh, h Fkltriguik Vkfih` skgrn k @ufrk @quiak (FV@@) thcgc anvn snr rnfk`miak pn`h cnsch sistncèfh. Jè h nschvh cnlsh` ak IWR IWRJJ n ah FV@@ anviaks, fkc ghsn lk gh`hlfntn. Nstn vh`kr fhrè rnoistrhak lk phssivk, snc h trhlsdnrêlfih ak sh`ak jè phok pkr nschvh. np: A - IWRJ Rhok pkr Nschvh (Hvk Firfu`hltn) F ‖ Ghlfks Fklth. Ckvicnltk (Hvk Firfu`hltn) A - FV@@ Rhok pkr Nschvh (Hvk Firfu`hltn) F ‖ Ghlfks Fklth. Ckvicnltk (Hvk Firfu`hltn) A ‖ Rrkvisk phrh k Icpkstk an Wnlah (Fklth an
91
Wnsu`thak) F ‖ IWRJ h Rhohr (Rhssivk Firfu`hltn) A ‖ Rrkvisk phrh h FV@@ (Fklth an Wnsu`thak) F ‖ FV@@ h Rhohr (Rhssivk Firfu`hltn) n a Lk nlfnrrhcnltk ak nxnrffik, hpurh-sn ks vh`krns anviaks lk gh`hlk h tu`k an IWRJ IWRJ n FV@@, fklthgi`izhlak-ks nc fklth ak phssivk n trhlsdnrn-sn ks sh`aks ahs fklths an IWRJ pkr Nschvh n FV@@ pkr Nschvh phrh this fklths. Vn mkuvnr prnjuzk sfh`, ks sh`aks sk trhlsdnriaks trhlsd nriaks phrh ‐IWRJ ‐IWRJ h Fkcpnlshr Fkcpnlshr–– n ‐FV@@ h Fkcpnlshr–. Vn k cklthltn phok h tu`k an nschvh dkr dkr supnrikr hk anviak, trhlsdnr trhlsdnrn-sn n-sn skcnltn k vh`kr sufinltn phrh fkcpnlshr k IWR IWRJJ n FV@@ anviaks, n k sh`ak ak IWRJ n FV@@ pkr nschvh snrk trhlsdnriaks trhlsd nriaks phrh ‐IWRJ ‐IWRJ h Fkcpnlshr Fkcpnlshr–– n ‐FV@@ h Fkcpnlshr–.
9>
np: 8) tsdê tsdê a irR irRJJ po p p sv a irRJ Ro: A ‖ IWRJ h Rhohr (Rhssivk Firfu`hltn) F - IWRJ Rhok pkr Nschvh (Hvk Firfu`hltn) 7) tsdê a fV`` po p sv a fV`` Ro: A ‖ FV@@ h Rhohr (Rhssivk Firfu`hltn) F - FV@@ Rhok pkr Nschvh (Hvk Firfu`hltn) fz a irRJ s A ‖ Icpkstk an Wnlah Rnsskh Juraifh (rnsu`thak ak Nxnrffik) F ‖ Icpkstk an Wnlah Rnsskh Juraifh h Rho Rhohr hr (Rhssivk Firfu`hltn) fz a irRJ Rsa A ‖ Icpkstk an Wnlah Rnsskh Juraifh (rnsu`thak ak Nxnrffik) F ‖ Icpkstk an Wnlah Rnsskh Juraifh h Rho Rhohr hr (Rhssivk Firfu`hltn)
94
fz a ts A ‖ Ildkrchr quh` h fklth ah thxh h snr phoh (Fklth an Wnsu`thak) F ‖ Ghlfk Fklth Ckvicnltk (Hvk Firfu`hltn) fz a fþs A ‖ Ildkrchr quh` h fklth ah fkltriguik h snr phoh (Fklth an Wnsu`thak) F ‖ Ghlfk Fklth Ckvicnltk (Hvk Firfu`hltn)
9?
H^@H 82
WNVRKLVHGI@IAHAN QWIG^QÈWIH
WNVRKLVÈTNIV RKW RHOHCNLQK N FK@NQH AKV QWIG^QKV
Fkldkrcn k sitn jus.fkc jus.fkc.gr .gr,, ‐H ‐H rnspklshgi`iahan trigutèrih trigutèrih k dnlñcnlk snoulak k quh` uc
tnrfnirk tnrfnir k qun lk snjh fkltriguiltn, ku snjh, 99
lk tnlmh rn`hk airnth n pnsskh` fkc k dhtk icpklvn` onrhakr ah kgriohk prilfiph`, nstè kgriohak, nc fhrètnr sup`nvk ku lk, nc suh tkth`iahan ku phrfih`cnltn, hk phohcnltk ku fucpricnltk ah kgriohk–. An hfkrak fkc WIGNWIK (7281), (7281 ), ‐Q ‐ Qrigutk uch kgriohïæk h phohr pkr tkahs hs pnsskhs
sifhs n juraifhs, frihak pkr `ni, icpþn hks ilaivauks k anvnr an nltrnohr phrtn an snu phtricñlik n an suhs rnlahs, phrh h chlutnlk n ansnlvk`vicnltk ak nsthak n, nstn anvn lks rnprnsnlthr dhznlak prnsnltn lhs èrnhs ah
naufhk, shan, snourhlh, nltrn kutrhs èrnhs–. Lh èrnh trigutèrih lös tncks h ourh ak sujnitk hvk n ak sujnitk phssivk, vhcks fklmnfnr nstns akis an hfkrak fkc k föaiok trigutèrik lhfiklh`:
V^JNI V^J NIQK QK HQI HQITK TK Vujnitk hvk ah kgriohk h pnsskh juraifh an airnitk pg`ifk, tu`hr ah fkcpntêlfih phrh nxioir k snu fucpricnltk, lk fhsk ak Grhsi` lös tncks h ^lik, ks Nsthaks, ks Culifpiks n k Aistritk Dnanrh`.
822
V^JNIQK QK RHVV HVVITK ITK AH AH KGWIOHÏÆK KGWI OHÏÆK V^JNI RWILFIRH@ Vujnitk phssivk ah kgriohk prilfiph` h pnsskh kgriohah hk phohcnltk an trigutk ku pnlh`iahan pnfulièrih.
K sujnitk phssivk ah kgriohk prilfiph` aiz-sn: • Fkltriguiltn, quhlak tnlmh rn`hk pnsskh` n airnth fkc h situhk qun fklstuh k rnspnfvk dhtk onrhakr5
• Wnspklsèvn`, quhlak, snc rnvnsr h fklaik an fkltriguiltn, suh kgriohk anfkrrh an aispksik nxprnssh an `ni.
V^JNI QK RHVV V^JNIQK HVVITK ITK AH AH KGWIOHÏÆK KGWI OHÏÆK HFNVVÖWIH f Vujnitk phssivk ah kgriohk hfnssörih h pnsskh kgriohah âs prnsthþns qun fklstuhc k snu kgjntk. Aidnrnltncnl Aidnr nltncnltn tn ah fhphfiahan trigutèrih hvh, qun an`noèvn`, h fhphfiahan trigutèrih phssivh lk sujnith â an`nohk.
828
Issk anfkrrn ah lnfnssiahan an prktnonr h hrrnfhahk trigutèrih ak Nsthak, cnsck dulahcnltk qun antnrcilh h nxistêlfih ak hrok hr ok 876 ak Föaiok Qrigutèrik, hghixk trhlsfritk: Hrt. 876. Vh`vk aispksiþns an `ni nc fkltr fkltrèrik, èrik, hs fklvnlþns phrfu`hrns, rn`hvhs â rnspklshgi`iahan pn`k phohcnltk an trigutks, lk pkanc snr kpksths â Dhznlah Rg`ifh, phrh ckaifhr h anlik `noh` ak sujnitk phssivk ahs kgriohïþns trigutèrihs fkrrnspklanltns.
Rkrthltk, fn`ngrhak uc fkltrhtk an `kfhk qun fkltnlmh f`èusu`h icpklak hk `kfhtèrik k anvnr an phohr k icpkstk prnaih` n tnrritkrih` urghlk, pnrhltnn k Disfk k fkltriguilt pnrhlt fkltriguiltnn fklluh snlak k prkprintèrik (`kfhakr). @kok, fhsk k `kfhtèrik lk phoun k IRQ^, k `kfhakr snrè fkgrhak n lk pkanrè hprnsnlthr k fkltrhtk an `kfhïæk fkck
dulahcnltk sn nxicir aknanvnr phohr k trigutk, isskphrh pkrqun ‐ h `ni, ‐ lk han vklthan aks phrfu`hrns, qun anln k sujnitk phssivk trigutèrik– (K@ITNIWH, 7229, p. 81=).
K X^N É WNVRKLVHGI WNVRKLVHGI@IAHAN @IAHAN QWIG^QÈWIH; é h anlik an qunc k rnspklsèvn` pn`k
phohcnltk ak trigutk. 827
H rnspklshgi`iahan pkan snr lk snlak hcp`k, hc p`k, ku lk snlak rnstrit rnstritk. k.
l sa p An hfkrak fkc k FQL ‖ Föaiok Qrigutèrik Qrigutèrik Lhfiklh` ‖ Fhptu`k II Lk snlak hcp`k, h sugcissk an antnrcilhah pnsskh (fkltriguiltn pnsskh (fkltriguiltn ku lk) hk airnitk ak sfk sfk an nxioir h prnst prnsthk hk ah kgriohk trigutèrih (ku snjh, k phohcnltk an antnrcilhak trigutk). Nssh rnspklshgi`iahan pn`k phohcnltk aks trigutks
(snlak hcp`k) fkrrnspklan â sujnik phssivh nc chtrih trigutèrih n hgrhlon, lks tnrcks ak hrt. 878 ak FQL FQL,, k fkltriguiltn n k rnspklsè rnspklsèvn` vn` (snlak nstritk). K fkltriguiltn k sujnitk phssivk airntk ah kgriohïæk trigutèrih. N`n tnc kgriohïæk airnth pn`k phohcnltk ak trigutk. Vuh fhphfiahan
trigutèrih kgjnvh, pkis anfkrrn ah `ni, lk an suh vklthan. Nsth fhphfiahan ilanpnlan ah fhphfiahan fivi` n fkcnrfih` ak fkltriguiltn.
Lk pkan mhvnr fklvnlþns fklvnlþns phrfu`hrns ckaifhlak h anlik `noh` an sujnitk phssivk. Hssic, k fkltriguiltn h pnsskh sifh ku juraifh qun tnc rn`hïæk airnth fkc k dhtk onrhakr.
K sujnitk phssivk anvn fucprir hs kgriohþns
prilfiphis (phohcnltk ak trigutk n ah pnlh`iahan 826
pnfulièrih) n hs kgriohþns hfnssörihs (kgriohk an dhznr ku lk dhznr) icpksths h n`n. Lk snlak rnstritk, k rnspklsèvn` rnspklsèvn` k sujnitk phssivk ilairntk ah kgriohïæk trigutèrih. N`n læk
vilfu`hak airnthcnltn fkc k dhtk onrhakr, chs pkr icpksik `noh`, kgriohak h rnspklanr pn`k trigutk. Hilah qun suh vilfu`hïæk fkc k dhtk
onrhakr lk snjh airnth n pnsskh` (fhrhftnr (fhrhftnrsfhs sfhs ak fkltriguiltn), phrh phrh qun snjh pkssvn` h rnspklshgi`izhk rnspklshgi`izh k an tnrfnir tnrfnirks ks mè qun nxisr uch rn`hïæk anstn fkc k dhtk onrhakr. Aidnrnltncnltn
ak fkltriguiltn, fujh ianlfhk pkan anfkrrnr ak pröprik nstuak ak fritrik chtnrih` ak trigutk, k rnspklsèvn` pn`k phohcnltk an antnrcilhak
trigutk snrè nxprnsshcnltn nxprnsshcnltn anliak nc `ni. Nxncp`k: k ncprnohakr qun rnfk`mn lh dkltn k IWRD an IWRD an snu ncprnohak.
821
H^@H 88
H@QNWHÏÞNV LHV ANCKLVQWHÏÞNV FKLQÈGNIV
H@QNWHÏÞNV LHV ANCKLVQWHÏÞNV FKLQÈGNIV FKC WN@HÏÆK HKV QWIG^QKV H `ni lº 88.46=/2?, hanquku h fklthgi`iahan Grhsi`nirhh â fklthgi`iahan iltnrlhfiklh`, ku snjh, Grhsi`nir h `ilouhonc fkltègi` phssku h snr nltnlaiah
nc tkaks ks `uohrns ak culak, ansth ansth dkrch prkpkrfiklh chis snourhlïh lhs ildkrchïþns fkltègnis.
Hs h`tnrhþns qun nsth `ni trkuxn dkrhc:
824
X^HAWK FKC FKCR RHWH HWHQITK QITK AK AK gh`hlïk gh`h lïk Rh Rhtri trickl cklih` ih` gR HLQNV
ANRKIV
Hvk
Hvk
Hvk Firfu`hltn
Hvk Firfu`hltn
hv rzv rzv o pz
hv l f
hv p
rzv o pz
Ilvnscnltk
Ilvnscnltk
hv iza
iza
hv Ada
iov
Rhssivk
Rhssivk
Rhssivk firfu`hltn
Rhssivk firfu`hltn
Rhssivk nxiovn` h `klok prhzk
Rhssivk læk firfu`hltn
rsa a d
..
Rhtricñlik `quiak
Rhtricñlik @quiak
Fhpith` skfih`
Fhpith` skfih`
Wnsnrvhs an Fhpithis
Wnsnrvh an Fhpithis
rsv a v
hjs a hv p
Wnsnrvhs an @ufrks
Wnsnrvhs an @ufrk
` pjz as
hþs ts
Rjzs as
..
Xuhark n`hgkrhak pn`k hutkr
82?
Ahlak fklluiahan lhs h`tnrhþns n h prkcu`ohk ah `ni lº 88.46=/2?, h phrr an 28/28/728= htrhvs ah `ni fkcp`ncnlthr lº 7> an 722? hprkvhah nc 21/82/728?qun ckaifh h `ni fkcp`ncnlthr lº 876/7224, fkcnku h viokrhr.
HV CHIKWNV H@QNWHÏÞNV FKC WN@HÏÆK HKV QWIG^QKV, QWIG^QKV, HFKLQNFNWHC LK VICR@NV LHFIKLH@ Thcks vnrifhr hs h`tnrhþns:
h a K `icitn cèxick an rnfnith gruth hluh` phrh k rnoicn ak Vicp`ns Lhfiklh`, phssh an W$ 6.422.222,22 phrh W$ 1.=22.222,22, k qun nquivh`n h uch caih cnlsh` an W$ 122.222,22. K CNI ‖ cifrkncprnnlanakr Ilaiviauh`, phssh an W$ 42.222,22 hluh` phrh W$ =8.222,22.
lvs s Fkc h lkvh sistncèfh cnlsh`cnltn, h h`qukth h snr phoh anpnlanrè an uc fè`fu`k qun `nvh nc fklsianrhïæk h rnfnith gruth hfucu`hah lks akzn
cnsns hltnrikrns n k ansfkltk xk. Fkc issk, 82=
mhvnrèè hucnltk an fhro fhrohh trigutèrih phrh h`ouchs mhvnr ncprnshs n rnauïæk phrh kutrhs.
lvs s Fkc h nltrhah nc viokr ansth `ni, hs thgn`hs ak Vicp`ns Lhfiklh` phsshc an 4 phrh filfk lnxks n an 72 dhixhs an rnfnith gruth phrh 4 dhixhs. Vnlak uc hlnxk phrh fkcrfik, uc phrh ilastrih n três phrh snrviïks.
Kutrh lkviahan h iluêlfih ah dk`mh an phohcnltk lk fè`fu`k ah AHV phrh hs ncprnshs
prnsthakrhs an snrviks ak hlnx prnsthakrhs hlnxk k III, fhsk h skch an akzn cnsns ah dk`mh an phohcnlt ph ohcnltk k gruth, lk u`trhphssn 7=% ah rnfnith gruth an 87 cnsns, h ncprnsh anixhrè an dhznr phrtn ak hlnxk III n phsshrè h dhznr suh triguthk pn`k hlnxk T.
lvs Rps Hs pnqunlhs ncprnshs qun htuhc lk cnrfhak an
gngiahs h`fkö`ifhs fkck: • Fnrvnjhrihs. • Ans`hrihs5 • Tilfk`hs5 • Rrkautkrns an `ifkrns.
829
Hokrh pkanc dhznr dhznr phrtn ak Vicp`ns Lhfiklh`, nxfntk hqun`hs qun prkauznc ku vnlanc lk hthfhak,, fkc issk k okvnrlk hucnlth suhs hthfhak rnfniths fkc hrrnfhahïæk.
ivsa j Kutrh cuahlh dki h hutkrizhk phrh k ilvns ilvnsakr akr pkanr ilvnsr lhs ncprnshs qun dhznc phrtn ak Vicp`ns Lhfiklh`. N`n pkanrè hpkrthr fhpith` nc cifrk n pnqunlhs ncprnshs phrh phrfiphr ak rnsu`thak kgak. Nstn fkltrhtk tnc aurhk an sntn hlks.
ha c Nc jhlnirk an 7289, nltrku nc viokr h IDWV 84, qun hfhgh fkc hs auhs dkrchs an f`hssifhk ak hrrnlahcnltk cnrfhl`, kgriohlak k hrrnlahtèrik h rnfklmnfnr quhsn tkaks ks fkltrhtks nc snus gh`hlïks ah cnsch chlnirh qun k hrrnlahcnlt h rrnlahcnltk k lhlfnirks. K IDWV 84 fklsianrh fkck phssvn` an fklthgi`izhk fklthgi`iz hk ks hrrnlahcnltks qun vnrnc prhzk prhz k supnrikr h 87 cnsns n/ku fkc vh`krns ilaiviauhis aks gnls hfich an > ci` aö`hrns.
882
H^@H 87
VRNA ‖ VIVQNCH RÚG@I RÚG@IFK FK AN NVFWIQ^WHÏÆK AIOIQH@
K X^N É K VRNA; WNOWHV ONWHIV, X^HIV NCRWNVHV NVQÆK KGWIOHAHV H NVQN QIRK AN NVFWIQ^WHÏÆK NVFWIQ^WHÏÆK; ;
887
FKLFNIQK é uc sistnch frihak pn`k okvnrlk dnanrh` qun rnfngn n sfh`izh hs ildkrchþns sfhis n fkltègnis ahs ncprnshs, uch p`hthdkrch phrh nlvik ahs kgriohþns hfnssörihs phrh k sfk. K VRNA fkcpkstk pn`ks snouiltns prkjntks: • NFA ‖ Nsfriturhïæk Fkltègi` Aioith` ‖ VRNA Disfh`5
• LD-n ‖ Lkth Disfh` N`ntrñlifh. é pkr cnik anstns prkjntks qun dnitk h iltnorhk nltrn ks três okvnrlks sfh`izhakrns, dnanrh`, dnanr h`, nsthauh` n culifiph`. Nstns hrquivks trhlsciaks trhlsciaks sk vh`iahaks pkr cnik ak fnrfhak aioith`, qun dulfiklh fkck uch hssilhturh, ohrhllak h snourhlh ah trhlshk rnh`izhah pn`h iltnrlnt, nssh snourhl snourhlhh qun ks ahaks trhlsciaks lk snrk h`tnrhaks h`tnrhaks thcpkufk dh`sifhaks.
KGJNQITK K kgjnvk aksfk, VRNA,dhfi`ithlak hprickrhr k fkltrk`n pkr phrtn ak k fucpricnltk ahs kgriohþns sfhis, nscu`hr k rnphssn ahs
886
ildkrchïþns pkr phrtn ahs ncprnshs.
K VRNA thcgc dhfi`ith k hfnssk pkr phrtn aks fkltriguiltns âs ildkrchþns ildkrchþns sfhis, huxi`ih huxi`i h thcgc lh sfh`izhk phrh fkcprkvhs h situhk rnou`hr, rnou`hr, n n`icilh h u`izhk an phpn` phrh ndntuhr ndntuhr h nsfriturhk sfh` n fkltègi`.
FKCK D^LFI D ^LFIKLH KLH;; Dulfiklh ah snouiltn dkrch:
8. H ncprnsh nlvih cnlsh`cnltn uc hrquivk aioith` fkltnlak tkah h nsfriturhïæk an
akfucnltks sfhis n kutrhs ildkrchþns an iltnrnssn iltnrns sn ak sfk nsthauh` n ah Vnfrnthrih ah Wnfnith Dnanrh` ak Grhsi`, h`c aks rnoistrks an hpurhk an icpkstks rndnrnltns âs kpnrhþns n prnsthþns prhfhahs pn`k fkltriguiltn. 7. K VRNA Disfh` nltrnoun lk dkrchtk dkrchtk an uc hrquivk aioith` (nc tnxtk), qun prnfish snr sugcnak hk Rrkor Rrkorhch hch Th`iahakr n Hssilhakr (RTH), dkrlnfiak pn`k pröprik VRNA. 6. Hpös nssh vnrifhk, k hrquivk aioith` prnfish snr hssilhak, u`izhlak uch fnrfhk nciah pkr uch nlahan frnanlfihah. Gnlnfiks trhziaks pn`k VRNA phrh k fkltriguiltn
881
• Wnauïæk an fustks • Fkc h sicp`ifhk ahs kgriohþns hfnssörihs, h`ouchs anspnshs fkc icprnssk i cprnssk n hrchznlhcnltk an phpn` anixhc an nxisr. • Rharklizhïæk ahs ildkrchïþns nlvihahs • H pharklizhïæk ah dkrch an nlvihr hs ildkrchþns hk sfk, nfklkcizh tncpk n rnauk an dh`mhs lk fucpricnltk ahs kgriohþns. • Cilicizhk ah sklnohk ilvk`ultèrih ilvk`ultèrih K VRNA uch dnrr dnrrhcnlth hcnlth an fkltrk`n ahs ildkrchþns sfhis, trhlsphrnltn n dèfi` an ushr, hltns ak VRNA, phrh h ncprnsh nltrhr nc uch situhk irrnou`hr nrh dhfi`ithah pkis lk lmh fkltrk`n, ks fè`fu`ks nrhc dnitks chluhis.
X^NC NVQÈ X^NC NVQÈ KGWIOHA KGWI OHAK KH ^QI@IZHÏÆK ^QI@ IZHÏÆK AK VRNA; Qkahs hs pnsskhs juraifhs ku nquiphrhahs nstk kgriohahs h dhznrnc dhznrnc phrtn ak VRNA, chs fhah uch anpnlanlak an suh hviahan.
88>
X^HIV VÆK VÆK KV CÖA^@KV X^N DHZ HZNC NC RHWQ RHWQNN AK VRNA; VR NA; An hfkrak fkc k Rkrth` ak VRNA k fklfnitk aks
cöau`ks qun dhznc phrtn ak VRNA sk:
cöa f a gs H Fnltrh` an Gh`hlks tnc k kgjnvk an rnulir hs ancklstrhïþns n akfucnltks fkltègnis
ahs nlahans phrfiphltns nc uc lifk `kfh`, pva ss pa, p o o s vs oa s aa a as aas. Hs ancklstrhþns ancklstr hþns phssvnis an pug`ifhk ilf`unc hs fklsthltns fklsthltns ah NFA NFA,, vh`iahahs n fnrfhahs, okzhlak an d pg`ifh.
cöa ft- K Fklmnficnltk an Qrhlspkrtn n`ntrñlifk (FQ-n) k lkvk ckan`k an akfucnltk sfh` n`ntrñlifk, n`ntrñlifk, ilstuak pn`k HJ^VQN VILIND - Vistnch Lhfiklh` Iltnorhak Iltnor hak an Ildkrchþn Ildkrchþnss Nfklñcifk - Disfhis 29/2?, an 7>/82/722?. Rkancks fklfnituhr k FQ-n fkck uc akfucnltk an nxistêlfih nxf`usivhcnltn nxf`usivhcnltn aioith`, nciak n hrchznlhak n`ntrklifhcnltn, fkc k iltuitk
884
an akfucnlthr uch prnsthïæk an snrviïks an
trhlspkrtns,, fujh vh`iahan juraifh ohrhlah trhlspkrtns pn`h hssilhturh aioith` ak ncitnltn n h
Hutkrizhk an ^sk dkrlnfiah pn`h hacilistrhk trigutèrih ak akcif`ik ak fkltriguiltn.
Cöau`k NFA H Nsfriturhk Fkltègi` Aioith` (NFA) phrtn iltnorhltn ak prkjntk VRNA n tnc pkr kgjnvk h sugstuik ah nsfriturhk nc phpn` pn`h nsfriturhk trhlsciah vih hrquivk, ku snjh, sugstui h nsfriturhk aks `ivrks sfhis.
Cöau`k NFD H Nsfriturhk Fkltègi` Disfh` (NFD) sugstui h Anf`hrhk an Ildkrchþns Nfklñcifk-Disfhis ah Rnsskh Juraifh (AIRJ), (AIRJ), h phrr ak hlk-fh`nlaèrik 7281, fkc nltrnoh prnvis prnvisth th phrh k `ck aih ` ak cês an ju`mk ak hlk pkstnrikr hk ak pnrkak ah nsfriturhk lk hcginltn ak Vistnch Rg`ifk an Nsfriturhk Aioith` (Vpna). Rkrthltk, h AIRJ dki nxlth h phrr ak hlk-fh`nlaèrik 7281.
cöa ‖ nDA ‖ fþs H NDA-Fkltriguiþns trhth an hrquivk aioith` ilstuak lk Vistnch Rg`ifk an Nsfriturhk
Aioith` ‖ VRNA, h snr u`izhak pn`hs pnsskhs 88?
juraifhs an airnitk privhak privhak lh nsfriturhk ah Fkltriguik phrh k RIV/Rhsnp n ah FKDILV, lks rnoicns an hpurhk lk-fucu`hvk n/ ku fucu`hvk, fkc ghsn lk fkljultk an akfucnltks n kpnrhþns rnprnsnlthvks ahs rnfniths hudnriahs, gnc fkck aks fustks, anspnshs, nlfhroks n hquisiþns onr onrhakrns hakrns an fraitks ah lk fucu`hviahan.
cöa - nDA ifcV iRi H Nsfriturhk Disfh` Aioith` - NDA uc hrquivk aioith`, qun sn fklstui an uc fkljultk an nsfriturhþns an akfucnltks sfhis n an kutrhs ildkrchïþns an iltnrnssn aks Disfks ahs uliahans dnanrhahs n ah Vnfrnthrih ah Wnfnith Dnanrh` ak
Grhsi`, gnc fkck an rnoistr rnoistrks ks an hpurhk an icpkstks rndnrnltns âs kpnrhþns n prnsthþns prhfhahs prhf hahs pn`k fkltriguiltn fkltriguiltn.. Nstn hrquivk anvnrè snr hssilhak aioith`cnltn n
trhlsciak,, vih Iltnrlnt, hk hcginltn VRNA. trhlsciak
cöa ‖ nDA ‖ rd H Nsfriturhïæk Disfh` Aioith` an Wntnlïþns n Kutrhs
Ildkrchþns Disfhis NDA-Wnild uc aks cöau`ks ak Vistnch Rg`ifk an Nsfriturhk Aioith` - VRNA, h snr u`izhak pn`hs pnsskhs juraifhs n sifhs,
nc fkcp`ncnltk hk Vistnch an Nsfriturhïæk 88=
Aioith` ahs Kgriohþns Disfhis, Rrnvianlfièrihs n Qrhgh`misths ‖ n-Vkfih`.
cöa ‖ -D H n-Dilhlfnirh uc fkljultk an hrquivks aioithis rndnrnltns h fhahstrk, hgnrturh, dnfmhcnltk n huxi`ihrns, n pn`k cöau`k an kpnrhþns lhlfnirhs.
cöa -V K Anfrntk lº =6?6/7281 ilstuiu k Vs a ns Ao as koþs Dss, Rvas tms mss s (-V). (-V ). Rkr cnik anssn sistnch, ks ncprnohakrns phsshrk phsshrk h fkculifhr hk Okvnrlk, an dkrch ulifhah, hs ildkrchþns rn`hvhs rn`hvhs hks trhgh`mhakrns trhgh`mhakrns,, fkck vlfu`ks, fkltriguiþns prnvianlfièrihs, dk`mh an phohcnltk, phohcnltk, fkculifhþns an hfianltn an trhgh`mk, hvisk prvik, nsfriturhþns sfhis n ildkrchþns skgrn k DOQV.
cöa cAD- Chlidnstk N`ntrñlifk an Akfucnltks Disfhis Chlidnstk (CAD-n) k akfucnltk nciak n hrchznlhak n`ntrklifhcnltn, an nxist n`ntrklifhcnltn, nxistêlfih êlfih hpnlhs aioith`, phrh vilfu`hr ks akfucnltks sfhis trhlspkrthaks
lh uliahan an fhroh u`izhah, fujh vh`iahan 889
juraifh ohrhlah hssilhturh aioith` ak ohrhlah pn`h hssilhturh ncitnltn n hutkrizhïæk an usk pn`k Hcginltn Hutkrizhakr.
cöa lDf- H Lkth Disfh` an Fklsuciakr N`ntrñlifh ‖ LDF-n ‖ uc akfucnltk an nxistêlfih nxistêlfih hpnlhs aioith`, nciak n hrchznlhak n`ntrklifhcnltn, n`ntrklifhcnltn, fkc k iltuitk an akfucnlthr hs kpnrhïþns fkcnrfihis an vnlah prnsnlfih` ku vnlah phrh nltrnoh nc
akcif`ik h fklsuciakr lh` (pnsskh sifh ku juraifh) nc kpnrhk kpnrhk iltnrlh n snc onrhk onrhk an fraitk an IFCV hk h k haquirnltn.
cöa lD- K Rrkjntk Lkth Disfh` N`ntrñlifh (LD-n) dki ansnlvk`viak, an dkrch iltnorhah, pn`hs Vnfrnthrihs an Dhznlah aks Nsthaks n Wnfnith
Dnanrh` ak Grhsi`, h phrr Dnanrh` ph rr ah hssilhturh ak Rrktkfk`k NLHQ NLHQ 26/722>, an 7?/2=/722>, qun htriguiu hk Nlfkltrk Lhfiklh` an Fkkranlhakrns n Hacilistrhakrns Qrigutèriks Nsthauhis (NLFHQ) h fkkranlhïæk n h rnspklshgi`iahan pn`k
ansnlvk`vicnltk ansnlvk`vicnl tk n icp`hlthk ak Rrkjntk LD-n.
872
lDV- H Lkth Disfh` an Vnrviks N`ntrñlifh (LDV-n) uc akfucnltk an nxist nxistêlfih êlfih aioith`, onrhak n hrchznlhak n`ntrklifhcnltn nc Hcginltn
Lhfiklh` pn`h WDG, pn`h prndniturh prndniturh ku pkr kutrh nlahan fklvnlihah, phrh akfucnlthr hs kpnrhïþns an prnsthïæk an snrviïks.
878
Wndnrêlfihs Gig`ikorèdifhs FMIHTNLHQK, J`ik Jks - hs vs ds a iaê c, c, 1. na. Vk Rhu`k, Naitkrh Fkltnxtk, Fkltn xtk, 8991, p. 6>. WNZNLAN, Hchury Jks5 J ks5 Rnrnirh, Rnrnirh, Fhr`ks H`gnrtk5 H`nlfhr, Wkgnrth Fhrvh`mk an faa t ‖ ‖ Vk Rhu`k: Ht`hs, 7282. Fhptu`k ? n 86. WIGNIWK, Ksli Churh5 Riltk, Churk Hphrnfiak ‖ ia â faa t t ‖ ‖ 7ª Naik ‖ Væk Rhu`k: Rhu`k: Vhrhivh, 7281.
Föaiok Qrigutèrik Qrigutèrik Lhfiklh` mp://www.p`hlh`tk.okv.gr/ffivi`[26/`nis/`>8?7. mtc,, hfnssk nc 62/28/7272 mtc ` º >.8?7, >.8?7, an 7>/82/8944 7 >/82/8944 ‖ Föaiok Qrigutèrik Qrigutèrik Lhfiklh` ` º 88.46=, a 7=/87/722?, aispklvn`
nc: mp://www.p`hlh`tk.okv.gr/ffivi`[26/[
htk722?-7282/722?/`ni/`8846=.mtc, hfnssk nc 77/28/7272 @NI FKCR@NCNLQHW 876, 876, an 81/87/7224, aispklvn` nc: mp://www.p`hlh`tk.okv.gr/ffivi`[26/`nis/`fp/ `fp876.mtc,, hfnssk nc 77/28/7272 `fp876.mtc ` p 6.222/99 mps://ouihtriguthrik.`ns.wkraprnss. fkc/728=/88/rnou`hcnltk-ak-icpkstk-anrnlah-728=8.pad , hfnssk nc 77/287289. lv ro a ips a ra ‖ anfrntk lº 9.>=2, an 77 an lkvncgrk an 728= R a Vpa ( (rnfnith.dhznlah.okv.gr rnfnith.dhznlah.okv.gr), aispklvn` nc: mp://spna.r.okv.gr/ mp://spna.r.okv.gr/,, hfnssk nc 77/28/7272 ro a ips V ra ro Rvs a q lz ‖ Anfrntk 6.222/99. ro ro a ips V ra Rvs a q lz ‖ Anfrntk 9.>=2/728= an 77/88/728=.
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