6

N@H]CHIM@

IH]R@MSNNI@H......................................................................................................................>
N@HNCW]@...............................................................................................................................=

°NSÆE C^ EF H@RJF]I_IMFM VSC RCKSEF CE RÉKIJCH C^WCNIFE MCE

IJWSC^]@ F EF RCH]F0...........................................................................................................3

°VSÉ ^SAC]@^ ^C WSCMCH IHN@RW@RFR F EF^ OIEF^ MCE RÉKIJCH C^WCNIFE

MCE IJWSC^]@ F EF RCH]F0..................................................................................................3

°VSÉ FN]I_IMFMC^ WSCMCH MC^FRR@EEFR E@^ ^SAC]@^ FN@KIM@^ FE

RÉKIJCH C^WCNIFE MCE IJWSC^]@ F EF RCH]F0........................................................?

°VSÉ ^SAC]@^ H@ C^]FH N@JWRCHMIM@^ CH CE RÉKIJCH C^WÄNIFE MCE

IJWSC^]@ F EF RCH]F0...........................................................................................................?

 H@ ^C MCBC ^SWCRFR E@^ ^/. 323,777 MC IHKRC^@^ HC]@^ FHSFEC^.....;

FHSFEC^... ..;

 CE _FE@R MC E@^ FN]I_@^ OIA@^ FOCN]FM@^ H@ MCBC ^SWCRFR E@^

^/. 62?,777...................................................................................................................................;

 EF^ FMVS^INI@HC^ CH CE CACRNINI@ KRF_FBEC H@ ^SWCRCH CE

_FE@R MC ^/. 323,777 ^@EC^.................................................................................................4

 ^C MC^FRR@EECH FN]I_IMFMC^ KCHCRFM@RF^ MC ]CRNCRF

NF]CK@RÊF N@H JF^ MC MICQ WCR^@HF^......................................................................9

 2

°VSÉ FN]I_IMFMC^ H@ WSCMCH MC^FRR@EEFR E@^ ^SAC]@^ FN@KIM@^ FE

RÉKIJCH C^WCNIFE MCE IJWSC^]@ F EF RCH]F0...........................................................9

 RCFEINCH FN]I_IMFMC^ VSC ^CFH NFEIOINFMF^ N@J@ N@H]RF]@^

MC N@H^]RSNNIÞH ^CKÑH EF^ H@RJF^ MCE IJWSC^]@ KCHCRFE F EF^

_CH]F^, FSH NSFHM@ H@ ^C CHNSCH]RCH KRF_FMF^ N@H CE RCOCRIM@

IJWSC^]@..................................................................................................................................9

N@H^]RSNNIÞH............................................................................................................66

IHKCHICRÊF NI_IE........................................................................................................66

FN]I_IMFMC^ C^WCNIFEIQFMF^ MC EF N@H^]RSNNIÞH.................................66

WRC^]CH CE ^CR_INI@ MC ]RFH^W@R]C MC NFRKF MC JCRNFHNÊF^

^ICJWRC VSC ^S^ _CDÊNSE@^ ]CHKFH SHF NFWFNIMFM MC NFRKF JFY@R @

IKSFE F 2 ]J (M@^ ]@HCEFMF^ JÉ]RINF^), Y/@ CE ^CR_INI@ MC ]RFH^W@R]C

]CRRC^]RC HFNI@HFE @ IH]CRHFNI@HFE MC WF^FACR@^....................................66

 @RKFHINCH NSFEVSICR ]IW@ MC C^WCN]ÆNSE@ WÑBEIN@......................62

 ^CFH H@]FRI@^, JFR]IEECR@^, N@JI^I@HI^]F^ Y/@ RCJF]FM@RC^<

FKCH]C^ N@RRCM@RC^ MC WR@MSN]@^, MC B@E^F MC _FE@RC^ Y/S

@WCRFM@RC^ C^WCNIFEC^ VSC RCFEIQFH FN]I_IMFMC^ CH EF B@E^F MC

WR@MSN]@^< FKCH]C^ MC FMSFHF Y E@^ IH]CRJCMIFRI@^ MC ^CKSR@^......62

 ^CFH ]I]SEFRC^ MC HCK@NI@^ MC NF^IH@^, ]RFKFJ@HCMF^ Y/S

@]R@^ MC HF]SRFECQF ^IJIEFR...................................................................................6>

 >

 ^CFH ]I]SEFRC^ MC FKCHNIF^ MC _IFAC, WR@WFKFHMF Y/@

WSBEINIMFM...........................................................................................................................6>

 RCFEINCH _CH]F MC IHJSCBEC^....................................................................6>

 WRC^]CH ^CR_INI@^ MC MCWÞ^I]@^ FMSFHCR@^ Y ]CRJIHFEC^ MC

FEJFNCHFJICH]@.............................................................................................................6=

@BEIKFNIÞH MC IHKRC^FR FE RÉKIJCH KCHCRFE.................................................6=

N@HNES^I@HC^....................................................................................................................6=

BIBEI@KRFOÊF......................................................................................................................63
 =

IH]R@MSNNI@H

Ch ce prcschtc trfbfa` vcrcj`s quc ef Fmjihistrfniþh ]ributfrif df ihinifm` uhf nfjpföf mc

oisnfeizfniþh f t`m`s fqucee`s n`htribuychtcs quc sc chnuchtrfh fn`kim`s fe Rékijch Cspcnife

mce Ijpucst` f ef Rchtf, cspcnêoinfjchtc pfrf rcvisfr si rcfejchtc ec n`rrcsp`hmc fn`kcrsc f

mind` rékijch ` h`.

Wfrf cee` df cjpczfm` f miouhmir iho`rjfniþh, ch m`hmc sc ecs ihminf f e`s n`htribuychtcs quc

mcbch rckuefrizfr su ihn`rp`rfniþh fe Rékijch Kchcrfe, t`mf vcz quc h` cstæh nujpeichm` n`h

e`s rcquisit`s scöfefm`s ch ef h`rjftivimfm mce Ijpucst` f ef Rchtf, pfrf p`mcr fn`kcrsc fe
Rékijch Cspcnife mce Ijpucst` f ef Rchtf.

Ce j`tiv` mce prcschtc trfbfa` j`h`kræoin`, rcfeizfm` pfrf ce nurs` mc ―Mcrcnd` ]ributfri` y

Wr`ncsfe ]ributfri`‚ cs mfr f n`h`ncr nuæecs s`h e`s rcquisit`s quc sc mcbch nujpeir pfrf p`mcr

ihn`rp`rfrsc fe Rékijch Cspcnife mce Ijpucst` f ef Rchtf „ RCR, fe ikufe quc ihminfr nuæecs s`h

efs fntivimfmcs quc sc chnuchtrfh pr`dibimfs mc scr rcfeizfmfs p`r pcrs`hfs quc sc chnuchtrfh ch

ce Rékijch Cspcnife mce Ijpucst` f ef Rchtf.

 3

N@HNCW]@

Ce Rékijch Cspcnife mce Ijpucst` f ef Rchtf, cs uh rékijch tributfri` mirikim` f pcrs`hfs

hfturfecs y aurêminfs, suncsi`hcs ihmivisfs y s`nicmfmcs n`hyukfecs m`jinieifmfs ch ce pfês quc

`btchkfh rchtfs mc tcrncrf nftck`rêf, cs mcnir rchtfs mc hfturfeczf cjprcsfrife n`j` ef vchtf mc
bichcs fmquicrfh ` pr`muznfh ef prcstfniþh mc scrvini`s.

^ckñh \ NI]F]I@H ^SH64 Ue 67237 Z ―Wfrf pcrtchcncr f cstc rékijch cs ijp`rtfhtc tchcr ch

nuchtf quc cxistch eêjitcs jæxij`s pcrjitim`s ch nufht`s ihkrcs`s, n`jprf, vfe`r mc fntivimfmcs

y hñjcr` mc trfbfafm`rcs.‚

Fsijisj` cs ijp`rtfhtc scöfefr quc si sc fn`kch f cstc rékijch, uhf vcz ihsnrit`s sc rcfeizfh

n`h ef mcnefrfniþh y pfk` ef nufe mcbc cocntufrsc mchtr` mc ef ocndf mc vchnijicht` y mce

nr`h`krfjf mc `beikfni`hcs jchsufecs, ch cstc rékijch s`e` sc eecvfh ce rckistr` mc n`jprfs y

vchtfs.

°NSÆE C^ EF H@RJF]I_IMFM VSC RCKSEF CE RÉKIJCH C^WCNIFE MCE

IJWSC^]@ F EF RCH]F0

^ckñh ce \NI]F]I@H MCN9= Ue 67237 Z `bscrvfj`s quc cspcnêoinfjchtc sc rckuef ce

Rékijch Cspcnife mce Ijpucst` f ef Rchtf „ RCR ch e`s frtênue`s 66;· dfstf ce 62=-F· mce

prcschtc `rmchfjicht` aurêmin`.

Ch ce Rckefjcht` mc ef Ecy mce Ijpucst` f ef Rchtf sc pucmc `bscrvfr ef rckuefniþh mce

Rékijch Cspcnife mce Ijpucst` f ef Rchtf ch e`s frtênue`s ;?· fe 4=·.

 ?

°VSÉ ^SAC]@^ ^C WSCMCH IHN@RW@RFR F EF^ OIEF^ MCE RÉKIJCH

C^WCNIFE MCE IJWSC^]@ F EF RCH]F0

Ce tcxt` mce frtênue` 66;± mc ef Ecy mce Ijpucst` f ef Rchtf prcnisf qué suact`s sc chnuchtrfh

n`jprchmim`s ch ce Rékijch Cspcnife mce Ijpucst` f ef Rchtf.

―Hþtcsc quc ef eckisefniþh mce Ijpucst` f ef Rchtf prcnisf quc ef ihn`rp`rfniþh fe
Rékijch Cspcnife mce Ijpucst` f ef Rchtf cs `pni`hfe y h` `beikft`rif. Mistiht` dubicrf
sim` si ef h`rjftivimfm dubicrf cjpecfm` ce térjih` ―mcbcræh‚, ce n`jchtfri` cs hucstr`<

Feeê sc jchni`hf quc p`mræh fn`kcrsc fe Rékijch Cspcnife1

Efs pcrs`hfs hfturfecs Efs suncsi`hcs ihmivisfs

Efs s`nicmfmcs n`hyukfecs Efs pcrs`hfs aurêminfs

°VSÉ FN]I_IMFMC^ WSCMCH MC^FRR@EEFR E@^ ^SAC]@^ FN@KIM@^ FE

RÉKIJCH C^WCNIFE MCE IJWSC^]@ F EF RCH]F0

Fmcjæs quc sc nujpef ef n`hmini`hfhtc quc e`s h`jbrfm`s ch ce puht` fhtcri`r scfh

m`jinieifm`s ch ce pfês, sc mctcrjihf quc fmcjæs `btchkfh rchtfs mc tcrncrf nftck`rêf<

pr`vchichtcs mc efs sikuichtcs fntivimfmcs1

f) Fntiv
Fntivimfmcs
imfmcs mc n`jcrni`
n`jcrni` y/
y/`` ihmust
ihmustrif,
rif, chtchmiéhm
chtchmiéhm`sc
`sc p`r tfecs
tfecs f ef vchtf mc e`s
e`s bichcs

quc fmquicrfh, pr`muznfh ` jfhuofnturch, fsê n`j` ef mc fqucee`s rcnurs`s hfturfecs

quc cxtrfikfh, ihneuim`s ef nrêf y ce nuetiv`.

b) Fntivimfmcs mc scrvini`s, chtchmiéhm`sc p`r tfecs f nufequicr `trf fntivimfm h`

scöfefmf cxprcsfjchtc ch ce ihnis` fhtcri`r.

Efs fntivimfmcs fhtcs scöfefmfs p`mræh scr rcfeizfmfs ch o`rjf n`hauhtf. E` nufe mctcrjihf

quc pucmc prcschtfrsc ce nfs` ch ce nufe uhf pcrs`hf fn`kimf fe RCR rcfeinc fntivimfmcs mc
 ;

n`jcrni`, p`r cacjpe` ch ef n`jcrnifeizfniþh mc aukuctcs y f ef vcz `orcznf scrvini`s mc

cjpfquc mc e`s jisj`s ch nfafs mc nfrtþh pefstioinfmfs.

°VSÉ ^SAC]@^ H@ C^]FH N@JWRCHMIM@^ CH CE RÉKIJCH C^WÄNIFE MCE

IJWSC^]@ F EF RCH]F0

^ckñh \ NI]F]I@H ECY64 Ue 67237 Z ―N`ho`rjc e` mctcrjihf ce tcxt` mce eitcrfe f), sc

fprcnif quc e`s suact`s quc h` p`mræh cstfr n`jprchmim`s ch ce Rékijch Cspcnife mce Ijpucst` f

ef Rchtf s`h efs pcrs`hfs hfturfecs, s`nicmfmcs n`hyukfecs, suncsi`hcs ihmivisfs y pcrs`hfs

aurêminfs, m`jinieifmfs ch ce pfês, quc ihnurrfh ch nufequicrf mc e`s sikuichtcs supucst`s 1‚

 H@ ^C MCBC ^SWCRFR E@^ ^/. 323,777

32 3,777 MC IHKRC^@^ HC]@^ FHSFEC^

Ce fnæpitc (i) mce eitcrfe f) mce frtênue` 664± mc ef Ecy mce Ijpucst` f ef Rchtf mctcrjihf quc

nufhm` ch ce trfhsnurs` mc nfmf cacrnini` krfvfbec ce j`ht` mc sus ihkrcs`s hct`s supcrch e`s ^/.

323,777.77 (Vuihicht`s _cihtinihn` Jie y 77/677 ^`ecs), scræ uhf nfusfe pfrf mcafr mc pcrtchcncr

fe Rékijch Cspcnife mce Ijpucst` f ef Rchtf, n`rrcsp`hmichm` su pfsc fe Rékijch Kchcrfe mce

Ijpucst` f ef Rchtf.

Cs pcrtihchtc jchni`hfr quc sc n`hsimcrf n`j` ihkrcs` hct` fe cstfbecnim` n`j` tfe ch ce

nufrt` pærrfo` mce frtênue` 27± mc cstf Ecy ihneuychm` ef rchtf hctf f quc sc rcoicrc ce ihnis` d)

mce frtênue` 24± mc ef jisjf h`rjf, mc scr ce nfs`.

Ef n`hn`rmfhnif rckefjchtfrif ef ubinfj`s ch ce fnæpitc (i) mce eitcrfe f) mce hujcrfe 6 mce

frtênue` ;?± mce Rckefjcht` mc ef Ecy mce Ijpucst` f ef Rchtf, nufhm` dfnc rcocrchnif fe ihkrcs`

hct` fe cstfbecnim` n`j` tfe ch ce nufrt` pærrfo` mce frtênue` 27· mc ef Ecy, ihmcpchmichtcjchtc

mc ef fntivimfm p`r ef quc sc `btchkf rchtfs mc tcrncrf nftck`rêf.

 4

 CE _FE@R MC E@^ FN]I_@^ OIA@^ FOCN]FM@^ H@ MCBC ^SWCRFR E@^

^/. 62?,777

Ce fnæpitc (ii) mce eitcrfe f) mce frtênue` 664± mc ef Ecy mce Ijpucst` f ef Rchtf mctcrjihf quc

ce vfe`r mc e`s fntiv`s oia`s focntfm`s f ef fntivimfm, n`h cxncpniþh mc e`s prcmi`s y vcdênue`s,
supcrc e`s ^/. 62?,777.77 (Nicht` _cihti
_cihtiséis
séis Jie y 77/677 ^`ecs).

Ch cstf nftck`rêf p`mrêfh cstfr f jfhcrf mc cacjpe` bichcs quc h` supcrch ef nfhtimfm

jchni`hfmf fhtcri`rjchtc1

 Shfs bfefhzfs ch ce nfs` mc uhf b`mckf mc vchtf mc fbfrr`tcs.

 Shf jæquihf mc rcvcefm` mc o`t`krfoêfs ch ce nfs` mc uh o`t` cstumi`.

Efs n`jputfm`rfs quc sc utieizfh ch uhf nfbihf mc ihtcrhct.
 Ce d`rh` ihmustrife utieizfm` ch uhf pfhfmcrêf.
 Shf n`jprcs`rf mc firc ch ce nfs` mc uh tfeecr mc pfrndfm` mc eefhtfs.

Rcn`rmcj`s quc p`r cxprcsf jchniþh mc ef h`rjf sc cxneuych mc cstf eijitfniþh f e`s

vcdênue`s y f e`s prcmi`s, e` nufe mctcrjihf quc fuh nufhm` cst`s bichcs quc cstæh fsikhfm`s fe

fntiv` mce hck`ni` supcrch e`s ^/. 62?,777 ^`ecs h` scræ nfusfe pfrf ce rctir` mce n`htribuychtc

mce RCR.

 EF^ FMVS^INI@HC^ CH CE CACRNINI@ KRF_FBEC H@ ^SWCRCH CE

_FE@R MC ^/. 323,777 ^@EC^

Ce fnæpitc (iii) mce eitcrfe f) mce frtênue` 664± mc ef Ecy mce Ijpucst` f ef Rchtf mctcrjihf quc

ch ce trfhsnurs` mc nfmf cacrnini` krfvfbec ce j`ht` mc sus fmquisini`hcs focntfmfs f ef fntivimfm

fnujuefmfs h` mcbch supcrfr e`s ^/. 323,777.77 (Vuihicht`s _cihtinihn` jie y 77/677 ^`ecs).

Efs fmquisini`hcs f efs quc sc dfnc rcocrchnif h` ihneuych efs mc e`s fntiv`s oia`s.
 9

^c n`hsimcrf quc e`s fntiv`s oia`s y fmquisini`hcs mc bichcs y/` scrvini`s sc chnuchtrfh

focntfm`s f ef fntivimfm nufhm` scfh hcncsfri`s pfrf pr`munir ef rchtf y/` jfhtchcr su ouchtc .

^i bich ch ce Rékijch Cspcnife h` sc rcfeizf ef mcmunniþh mc kfst`s pfrf cocnt`s mc ef

mctcrjihfniþh mc ef rchtf hctf mc tcrncrf nftck`rêf, n`j` si suncmc ch ce Rékijch Kchcrfe. Ef

jchniþh cxprcsf mc cstf pfrtc feumc fe mch`jihfm` ―Wrihnipi` mc Nfusfeimfm‚, ce nufe

hcncsfrifjchtc mcbcræ nujpeirsc ch ce nfs` mc ef fmquisiniþh mc bichcs y/` scrvini`s mcstihfm`s f

pr`munir ef rchtf ` jfhtchcr ef ouchtc pr`munt`rf

pr` munt`rf mce hck`ni` ` fntivimfm.

 ^C MC^FRR@EECH FN]I_IMFMC^ KCHCRFM@RF^ MC ]CRNCRF

NF]CK@RÊF N@H JF^ MC MICQ WCR^@HF^

Ce fnæpitc (iv) mce eitcrfe f) mce frtênue` 664± mc ef Ecy mce Ijpucst` f ef Rchtf mctcrjihf h`

sc mcbc mcsfrr`eefr fntivimfmcs kchcrfm`rfs mc rchtfs mc tcrncrf nftck`rêf n`h pcrs`hfe focntfm` f

ef fntivimfm jfy`r f 67 (micz) pcrs`hfs. ]rftæhm`sc mc fntivimfmcs ch efs nufecs sc rcquicrf jæs

mc uh turh` mc trfbfa`, ce hñjcr` mc pcrs`hfs sc chtchmcræ p`r nfmf uh` mc cst`s.

°VSÉ FN]I_IMFMC^ H@ WSCMCH MC^FRR@EEFR E@^ ^SAC]@^ FN@KIM@^

FE RÉKIJCH C^WCNIFE MCE IJWSC^]@ F EF RCH]F0

Mc fnucrm` f e` mispucst` ch ce eitcrfe b) mce frtênue` 664± mc ef Ecy mce Ijpucst` f ef Rchtf sc

scöfefh efs fntivimfmcs quc e`s suact`s quc quicrfh fn`kcrsc fe Rékijch Cspcnife mce Ijpucst` f

ef Rchtf h` pucmch mcscjpcöfr.

Ce jchni`hfm` eitcrfe b) ihminf efs sikuichtcs fntivimfmcs pr`dibimfs pfrf ce RCR, efs nufecs

s`h1
 67

 RCFEINCH FN]I_IMFMC^ VSC ^CFH NFEIOINFMF^ N@J@ N@H]RF]@^

MC N@H^]RSNNIÞH ^CKÑH EF^ H@RJF^ MCE IJWSC^]@ KCHCRFE F

EF^ _CH]F^, FSH NSFHM@ H@ ^C CHNSCH]RCH KRF_FMF^ N@H CE

RCOCRIM@ IJWSC^]@
Nfbc ihminfr quc ch ef Ecy mce Ijpucst` f ef Rchtf hi tfjp`n` ch ce Rckefjcht` mc ef Ecy

mce Ijpucst` f ef Rchtf h` cxistc uhf mcoihiniþh mc efs fntivimfmcs mc n`hstrunniþh, p`r cee` tichc

pfrtc mc austioinfniþh quc sc jchni`hc ef nfeioinfniþh mc fntivimfmcs mc n`hstrunniþh

n` hstrunniþh quc

jchni`hf ef eckisefniþh mce Ijpucst` Kchcrfe f efs _chtfs.

Fe rcvisfr ce n`htchim` mce Rckefjcht` mc ef Ecy mce Ijpucst` Kchcrfe f efs _chtfs c

Ijpucst` ^cecntiv` fe N`hsuj`, fpr`bfm` p`r ce Mcnrct` ^uprcj` H± 6>?-9?-CO y h`rjfs

j`mioinft`rifs, sc `bscrvf quc h` n`htichc uhf h`rjf quc dfkf rcocrchnif fe sikhioinfm` mce

térjih` ―n`hstrunniþh‚, p`r e` quc mcbcj`s rcjitirh`s hcncsfrifjchtc fe tcxt` n`htchim` ch ce

NIIS.

Ce Nefsioinfm`r Ihtcrhfni`hfe Ihmustrife Shio`rjc „ NIIS cs uhf h`rjf mc rcocrchnif

cefb`rfmf p`r efs Hfni`hcs Shimfs, n`h ef oihfeimfm mc uhio`rjizfr nritcri`s mc nefsioinfniþh mc

t`mfs efs fntivimfmcs cn`hþjinfs f hivce juhmife.

Efs Hfni`hcs Shimfs dfh fpr`bfm` dfnc fekñh ticjp` ftræs ef rcvisiþh = mc ef Nefsioinfniþh

Ihtcrhfni`hfe Ihmustrife Shio`rjc.

Cstf rcvisiþh yf sc chnuchtrf vikchtc ch hucstr` pfês, prucbf mc cee` cs quc ce Ihstitut`

Hfni`hfe mc Cstfmêstinf c Iho`rjætinf „ IHC fpr`bþ ef Rcs`euniþh Acofturfe

A cofturfe H± 72=-2767-IHCI,

pubeinfmf ch ce Mifri` @oinife ―Ce Wcrufh`‚ ce 29 mc chcr` mc 2767,

2 767, sckñh ef nufe ch su frtênue`

6± sc jchni`hf e` sikuichtc1 ―Fm`ptfr, ef Nefsioinfniþh Ihmustrife Ihtcrhfni`hfe Shio`rjc mc

 66

t`mfs efs fntivimfmcs cn`hþjinfs (NIIS Rcvisiþh =), ch ef cefb`rfniþh mc efs cstfmêstinfs

`oinifecs p`r efs ihstituni`hcs ihtckrfhtcs mce ^istcjf Cstfmêstin` Hfni`hfe (^CH), f oih mc

kfrfhtizfr ef d`j`kchcimfm y n`jpfrfbieimfm rcki`hfe, hfni`hfe c ihtcrhfni`hfe mc ef

iho`rjfniþh quc sc kchcrf‚.

Ch ef rcvisiþh = mc ef NIIS ef fntivimfm mc ef n`hstrunniþh sc chnuchtrf rckuefmf mc jfhcrf

mctfeefmf c ihneusivc cxistc uhf mistribuniþh ch trcs krfhmcs krup`s1 (i) N`hstrunniþh mc cmioini`s<

(ii) Ihkchicrêf Nivie y (iii) Fntivimfmcs Cspcnifeizfmfs mc ef N`hstrunniþh. Cee` sc pucmc fprcnifr

fe rcvisfr ce sikuichtc pærrfo`1

N@H^]RSNNIÞH

 N`hstrunniþh mc Cmioini`s

IHKCHICRÊF NI_IE

 N`hstrunniþh mc Nfjih`s y vêfs oérrcfs

 N`hstrunniþh mc pr`ycnt`s mc scrvini`s pñbein`s
 N`hstrunniþh mc `tr`s pr`ycnt`s mc ihkchicrêf nivie

FN]I_IMFMC^ C^WCNIFEIQFMF^ MC EF N@H^]RSNNIÞH

 Mcj`einiþh y prcpfrfniþh mce tcrrch`  @tr` tip` mc ihstfefni`hcs mc

 Mcj`einiþh mce tcrrch` n`hstrunniþh
 Wrcpfrfniþh mce tcrrch`  ]crjihfniþh mc cmioini`s
 Ihstfefniþh ceéntrinf  @trfs fntivimfmcs cspcnifeizfmfs mc
 O`htfhcrêf c ihstfefniþh mc ef n`hstrunniþh
nfecofnniþh y firc fn`hmini`hfm`

Ch cstc schtim`, si fekñh suact` rcfeizf fekuhf fntivimfm eikfmf f ef n`hstrunniþh tfe n`j` e`

mctcrjihf ce NIIS, h` p`mræ ihn`rp`rfrsc fe RCR sih` quc mcbcræ ihkrcsfr fe Rékijch Kchcrfe

mce Ijpucst` f ef Rchtf. Sh cacjpe` mc cee` cs ce nfs` mc ef ―Wihturf mc cxtcri`rcs c ihtcri`rcs

 62

mc cmioini`s‚, nuyf fntivimfm cstæ ihneuimf ch ce NIIS mc N`hstrunniþh, mc feeê quc ch cst`s

ñetij`s mêfs ce oisn` cstæ h`tioinfhm` f t`m`s fqucee`s quc dfh mcnefrfm` mindf fntivimfm fe

ihn`rp`rfrsc ch ce RCR nufhm` ch rcfeimfm mcbicr`h cstfr ch ce Rékijch Kchcrfe sicjprc.

WRC^]CH CE ^CR_INI@ MC ]RFH^W@R]C MC NFRKF MC JCRNFHNÊF^

^ICJWRC VSC ^S^ _CDÊNSE@^ ]CHKFH SHF NFWFNIMFM MC NFRKF JFY@R

@ IKSFE F 2 ]J (M@^ ]@HCEFMF^ JÉ]RINF^), Y/@ CE ^CR_INI@ MC

]RFH^W@R]C ]CRRC^]RC HFNI@HFE @ IH]CRHFNI@HFE MC WF^FACR@^

Ch ce nfs` mc ef h`rjftivimfm mc ef Ecy mce Ijpucst` f ef Rchtf quc dfnc cxprcsf jchniþh f

ef pr`dibiniþh mc fquceefs pcrs`hfs quc prcstch ce scrvini` mc trfhsp`rtc mc nfrkf mc jcrnfhnêfs

sicjprc quc sus vcdênue`s tchkfh uhf nfpfnimfm mc nfrkf jfy`r f efs m`s (2) t`hcefmfs jétrinfs,
cee` mctcrjihf quc si fekuhf pcrs`hf prcstf ce scrvini` mc trfhsp`rtc mc nfrkf jfy`r f csc eêjitc

mc jfhcrf ihmisnutibec h` mcbc cstfr ch ce RCR sih` jæs bich ch ce Rékijch Kchcrfe mce

Ijpucst` f ef Rchtf.

 @RKFHINCH NSFEVSICR ]IW@ MC C^WCN]ÆNSE@ WÑBEIN@

Ef h`rjf cstfbecnc pr`dibini`hcs f t`mf fquceef pcrs`hf ` suact` quc scf ce `rkfhizfm`r mc

nufequicr j`mfeimfm c cspcntænue` pñbein`. ^ih cjbfrk`, ch ce Rckefjcht` mc ef Ecy mce

Ijpucst` f ef Rchtf h` cxistc uhf mcoihiniþh mc e` quc mcbc chtchmcrsc n`j` tfe. W`r cee`, mchtr`

mc uh pr`ncs` mc ihtckrfniþh aurêminf rcfeizfj`s ef n`hsuetf f e` scöfefm` p`r ce frtênue` 6± mc ef

Rcs`euniþh mc ^upcrihtchmchnif H± 237-2762/^SHF], ce nufe sc dfnc jchniþh ch ce eitcrfe b)

 6>

 ^CFH H@]FRI@^, JFR]IEECR@^, N@JI^I@HI^]F^ Y/@ RCJF]FM@RC^<

FKCH]C^ N@RRCM@RC^ MC WR@MSN]@^, MC B@E^F MC _FE@RC^ Y/S

@WCRFM@RC^ C^WCNIFEC^ VSC RCFEIQFH FN]I_IMFMC^ CH EF B@E^F

MC WR@MSN]@^< FKCH]C^ MC FMSFHF Y E@^ IH]CRJCMIFRI@^ MC

^CKSR@^

Cstf pr`dibiniþh cstæ rcefni`hfmf n`h ce tip` mc fntivimfm rcefni`hfmf n`h efs fntivimfmcs mc

n`jcrni` y p`r ce jfy`r n`htr`e quc n`rrcsp`hmc fpeinfr p`r pfrtc mce oisn`.

Efs fntivimfmcs mcsnritfs ch cstc pfrækrfo` tichch hfturfeczf cjprcsfrife pcsc f quc s`h

mcsfrr`eefmfs p`r pcrs`hfs hfturfecs.

 ^CFH ]I]SEFRC^ MC HCK@NI@^ MC NF^IH@^, ]RFKFJ@HCMF^ Y/S

@]R@^ MC HF]SRFECQF ^IJIEFR

Fe ikufe quc ch ce nfs` fhtcri`r ce oisn` hcncsitf uh jfy`r n`htr`e mc efs fntivimfmcs mc

nfsih`s y/` trfkfj`hcmfs, j`tiv` p`r ce nufe sc ecs pr`dêbc chtrfr ch ce RCR.

 ^CFH ]I]SEFRC^ MC FKCHNIF^ MC _IFAC, WR@WFKFHMF Y/@

WSBEINIMFM

Ch cstc puht` cstfrêfh pr`dibimfs mc pfrtinipfr mchtr` mce RCR efs fkchnifs quc rcfeizfh ef

vchtf mc pfsfacs, efs quc `rkfhizfh t`urs mc vifacs, pr`krfjfni`hcs mc vuce`, chtrc `tr`s tcjfs

rcefni`hfm`s.

]fjp`n` cstfrêfh ch cstc csqucjf efs fkchnifs quc rcfeinch fekñh tip` mc pr`pfkfhmf y/`

pubeinimfm. Ch cstc schtim`, h` p`mrêfh cstfr ch ce RCR efs cjprcsfs

cjpr csfs quc rcfeizfh ef pr`munniþh

mc n`jcrnifecs mc tcecvisiþh, rfmi` ` jcmi`s csnrit`s. Cee` quicrc mcnir quc hcncsfrifjchtc

cstfræh ch ce Rékijch Kchcrfe mce Ijpucst` f ef Rchtf.

 6=

 RCFEINCH _CH]F MC IHJSCBEC^

Fqucee`s n`htribuychtcs quc rcfeinch ef vchtf mc bichcs ihjucbecs h` p`mræh ihn`rp`rfrsc fe

Rékijch Cspcnife mce Ijpucst` f ef Rchtf, t`mf vcz quc s`e` e` p`mræh dfncr f trfvés mce

Rékijch Kchcrfe.

Mistiht` scrêf ce nfs` mc uhf pcrs`hf hfturfe quc h` tchkf hfturfeczf cjprcsfrife y quc rcfeinc

ef vchtf mc uh ihjucbec, yf quc ch cstc ñetij` nfs` sc trftfrêf mc uhf vchtf quc kchcrf uhf

kfhfhnif mc nfpitfe mc sckuhmf nftck`rêf.

 WRC^]CH ^CR_INI@^ MC MCWÞ^I]@^ FMSFHCR@^ Y ]CRJIHFEC^ MC

FEJFNCHFJICH]@

Ch cstc supucst` ce eckisefm`r df cstfbecnim` uhf pr`dibiniþh mc ihn`rp`rfniþh fe RCR mc uhf

fntivimfm juy n`jpecaf, s`brc t`m` p`r ce tcjf mc e`s n`htr`ecs quc sc mcbch eecvfr f nfb`. W`r

cstf rfzþh, ch nfs` mc uh n`htribuychtc quc prcstc scrvini`s mc mcpþsit`s fmufhcr`s y tcrjihfecs

mc fejfnchfjicht`, s`e` p`mræ ihn`rp`rfrsc fe Rékijch Kchcrfe mce Ijpucst` f ef Rchtf.

@BEIKFNIÞH MC IHKRC^FR FE RÉKIJCH KCHCRFE

Mc fnucrm` n`h e` mispucst` ch ce tcxt` mce frtênue` 622± mc ef Ecy mce Ijpucst` f ef Rchtf

cxistc ef `beikfniþh mc ihkrcsfr fe Rékijch Kchcrfe mce Ijpucst` f ef Rchtf, si ch uh

mctcrjihfm` jcs, e`s n`htribuychtcs fn`kim`s fe Rékijch Cspcnife ihnurrch ch fekuh` mc e`s

supucst`s prcvist`s ch e`s ihnis`s f) y b) mce frtênue` 664·, ihkrcsfræh fe Rékijch Kchcrfe f

pfrtir mc mind` jcs.

Ch cstc nfs`, e`s pfk`s cocntufm`s sckñh e` mispucst` p`r ce Rékijch Cspcnife tchmræh

nfræntcr nfhnceft`ri`, mcbichm` tributfr sckñh efs h`rjfs mce Rékijch Kchcrfe f pfrtir mc su

ihkrcs` ch éstc.
 63

N@HNES^I@HC^

Ch ce RCR tchcj`s ef vchtfaf mc quc sê sc pcrjitc ef cjisiþh mc ofnturfs y ef ihneusiþh

mc pcrs`hfs aurêminfs, quc n`j` dcj`s scöfefm` s`h efs prihnipfecs eijitfni`hcs mce

Hucv` RS^. Ef vchtfaf mc ef cjisiþh mc ofnturfs, tichc n`j` n`htrfpfrtimf

n`htrfpfr timf quc e`s
suact`s mc cstc Rékijch sc chnuchtrfh suact`s f e` mispucst` p`r efs h`rjfs mce IK_.

Ce rékijch tributfri` jæs rcn`jchmfbec pfrf uhf cjprcsf mcpchmc mc uhf scric mc

ofnt`rcs1 tip` mc cjprcsf (pcrs`hf hfturfe ` pcrs`hf aurêminf), kir`, hñjcr` mc

trfbfafm`rcs, neichtcs p`tchnifecs, hivce mc vchtfs, p`sibieimfm mc pérmimfs ch e`s

prijcr`s fö`s, jfrkch mc utieimfm s`brc efs vchtfs, ctn. Ch n`hscnuchnif, sc mcbc

fhfeizfr nfs` f nfs`.

Ch ce RCR sc tichc ef eijitfniþh mc quc h` sc pucmc frrfstrfr pérmimfs, tfjp`n` sc

mcmunch kfst`s y sc mcbc tchcr uh hivce mc utieimfm s`brc efs vchtfs mc p`r e` jch`s

6.3% f oih mc nubrir ce ijpucst`. Fmcjæs, ce hñjcr` mc pcrs`hfe focntfm` f ef

fntivimfm h` mcbc supcrfr 67 pcrs`hfs. Ch n`hscnuchnif, si sc tichc jæs mc 67

trfbfafm`rcs, ce hivce mc utieimfm s`brc efs vchtfs cs ihocri`r f 6.3%, sc pr`ycntf quc ch

e`s prijcr`s cacrnini`s sc tchmræ pérmimf, ctn. h` rcsuetfrêf n`hvchichtc `ptfr p`r ce

RCR.

Ce rékijch cspcnife mce ijpucst` f ef rchtf cs rcn`jchmfbec pfrf fqucee`s quc

mcsfrr`eech fntivimfmcs mc n`jcrni` y/` ihmustrif, chtchmiéhm`sc p`r tfecs f ef vchtf mc

e`s bichcs quc fmquicrfh, pr`muznfh ` jfhuofnturch, fsê n`j` ef mc fqucee`s rcnurs`s

hfturfecs quc cxtrfikfh, ihneuim`s ef nrêf y ce nuetiv`, pfrf e`s pcqucö`s y jcmifh`s

n`htribuychtcs sc df miscöfm` uh rékijch jæs sijpec.

 6?

BIBEI@KRFOÊF

MCNRC]@ ECKI^EF]I_@ H·;;=, 7. (699=). ECY MCE IJWSC^]@ F EF RCH]F. EIJF.

ECY MCE IJWSC^]@ F EF RCH]F, . (FR]INSE@ 664·). MCNRC]@ ECKI^EF]I_@ ·;;=.

^SHF]. (2764). RC_I^]F ^SHF]. RC_I^]F ^SHF], ;.