Νόμοι — ΦΕΚ A' 11/2021
Ɉɻʌʉʐʅɹʆʘʆ ʏʘʆ ɷɿɲʏɳʇɸʘʆ ʏʘʆ ʋɲʌɲɶʌɳʔʘʆ 5 ʃɲɿ 6 ʏʉʐ ʋɲʌʊʆʏʉʎ ȱʌɽʌʉʐ ʃɲɿ ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 7 ʏʉʐ ȱʌɽʌʉʐ 35 (ȶʆɲʌʇɻ ɸʔɲʌʅʉɶɼʎ), ʉɿ ɶʆʘʍʏʉʋʉɿɼʍɸɿʎ ɷʐʆɳʅɸɿ ʏʘʆ ɲʃʊʄʉʐɽʘʆ ɷɿɲʏɳʇɸʘʆ ʋʌɲɶʅɲʏʉʋʉɿʉʑʆʏɲɿ ʃɲʏɳ ʏɻ ʍʏɿɶʅɼ ʏɻʎ ʐʋʉɶʌɲʔɼʎ ɼ ʃɲʏɳ ʏɻʆ ʃɲʏɳɽɸʍɻ ʏʉʐ ɸɶɶʌɳʔʉʐ ɸʋɿʃʑʌʘʍɻʎ, ɲʋʉɷʉʖɼʎ ɼ ɹɶʃʌɿʍɻʎ: ɲ) ʏɻʎ ʋɸʌʀʋʏʘʍɻʎ ii) ʏɻʎ ʐʋʉʋɲʌɲɶʌɳʔʉʐ ɲ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 1 ʏʉʐ ȱʌɽʌʉʐ 2 (ȵʌʅɻʆɸʀɲ ʏʘʆ ʊʌʘʆ) ɴ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 6 ʏʉʐ ȱʌɽʌʉʐ 3 (ȴɿɲʔɲʆɸʀʎ ʉʆʏʊʏɻʏɸʎ) ɶ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 4 ʏʉʐ ȱʌɽʌʉʐ 4 (Ƀʆʏʊʏɻʏɸʎ ʅɸ ɷɿʋʄɼ ɹɷʌɲ) ɷ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 10 ʏʉʐ ȱʌɽʌʉʐ 5 (ȵʔɲʌʅʉɶɼ ʅɸɽʊɷʘʆ ɶɿɲ ʏɻʆ ɸʇɳʄɸɿʗɻ ʏɻʎ ɷɿʋʄɼʎ ʔʉʌʉʄʉɶʀɲʎ) ɸ) ʏʘʆ ʋɲʌɲɶʌɳʔʘʆ 5 ʃɲɿ 6 ʏʉʐ ȱʌɽʌʉʐ 6 (ɇʃʉʋʊʎ ʅʀɲʎ Ⱦɲʄʐʋʏʊʅɸʆɻʎ Ɍʉʌʉʄʉɶɿʃɼʎ ɇʐʅʔʘʆʀɲʎ) ʍʏ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 17 ʏʉʐ ȱʌɽʌʉʐ 7 (Ʌʌʊʄɻʗɻ ʏɻʎ ʃɲʏɳʖʌɻʍɻʎ ʏʘʆ ɇʐʅɴɳʍɸʘʆ) ɺ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 4 ʏʉʐ ȱʌɽʌʉʐ 8 (ɇʐʆɲʄʄɲɶɹʎ ʅɸʏɲɴʀɴɲʍɻʎ ʅɸʌɿʍʅɳʏʘʆ) ɻ) ʏʘʆ ʋɲʌɲɶʌɳʔʘʆ 7 ʃɲɿ 8 ʏʉʐ ȱʌɽʌʉʐ 9 (ɏʔɹʄɸɿɲ ɲʋʊ ʏɻʆ ɸʃʋʉʀɻʍɻ ʅɸʏʉʖʙʆ ɼ ɷɿʃɲɿʘʅɳʏʘʆ ʍɸ ʉʆʏʊʏɻʏɸʎ ʏʘʆ ʉʋʉʀʘʆ ɻ ɲʇʀɲ ʋʌʉɹʌʖɸʏɲɿ ʃʐʌʀʘʎ ɲʋʊ ɲʃʀʆɻʏɻ ʋɸʌɿʉʐʍʀɲ) ɿ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 4 ʏʉʐ ȱʌɽʌʉʐ 11 (ȵʔɲʌʅʉɶɼ ʏʘʆ Ɍʉʌʉʄʉɶɿʃʙʆ ɇʐʅʔʘʆɿʙʆ ʔʉʌʉʄʉɶɸʀ ʏʉʐʎ ʃɲʏʉʀʃʉʐʎ ʏʉʐ) ɿɲ) ʏʘʆ ʋɲʌɲɶʌɳʔʘʆ 5 ʃɲɿ 6 ʏʉʐ ȱʌɽʌʉʐ 12 (Ɉɸʖʆɻʏɼ Ȱʋʉʔʐɶɼ ʃɲɽɸʍʏʙʏʉʎ ʅʊʆɿʅɻʎ ɸɶʃɲʏɳʍʏɲʍɻʎ ʅɹʍʘ ʌʐɽʅʀʍɸʘʆ ɲʆʏɿʋʌʉʍʙʋʉʐ ʃɲɿ ʋɲʌʊʅʉɿʘʆ ʍʏʌɲʏɻɶɿʃʙʆ) ɿɴ) ʏʘʆ ʋɲʌɲɶʌɳʔʘʆ 7 ʃɲɿ 8 ʏʉʐ ȱʌɽʌʉʐ 13 (Ɉɸʖʆɻʏɼ Ȱʋʉʔʐɶɼ ʃɲɽɸʍʏʙʏʉʎ ʅʊʆɿʅɻʎ ɸɶʃɲʏɳʍʏɲʍɻʎ ʅɹʍʘ ɸʇɲɿʌɹʍɸʘʆ ʍʐɶʃɸʃʌɿʅɹʆʘʆ ɷʌɲʍʏɻʌɿʉʏɼʏʘʆ) ɿɶ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 4 ʏʉʐ ȱʌɽʌʉʐ 14 (Ⱦɲʏɳʏʅɻʍɻ ʏʘʆ ʍʐʅɴɳʍɸʘʆ) ɿɷ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 6 ʏʉʐ ȱʌɽʌʉʐ 16 (ȴɿɲɷɿʃɲʍʀɲ Ȱʅʉɿɴɲʀʉʐ ȴɿɲʃɲʆʉʆɿʍʅʉʑ) ɿɸ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 4 ʏʉʐ ȱʌɽʌʉʐ 17 (Ȱʆʏʀʍʏʉɿʖɸʎ ɷɿʉʌɽʙʍɸɿʎ) ɿʍʏ) ʏʉʐ ȱʌɽʌʉʐ 18 (ȵʋɿʄʉɶɼ ɸʔɲʌʅʉɶɼʎ Ⱦɸʔɲʄɲʀʉʐ VI) ɿɺ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 4 ʏʉʐ ȱʌɽʌʉʐ 23 (Ɉʑʋʉʎ ʏɻʎ ȴɿɲɿʏɻʏɿʃɼʎ ȴɿɲɷɿʃɲʍʀɲʎ) ɿɻ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 1 ʏʉʐ ȱʌɽʌʉʐ 24 (ɇʐʅʔʘʆʀɲ ɶɿɲ ɷɿɲʔʉʌɸʏɿʃɼ ɸʋʀʄʐʍɻ) ɿɽ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 1 ʏʉʐ ȱʌɽʌʉʐ 26 (ɇʐʅɴɲʏʊʏɻʏɲ) ʃɲɿ ʃ) ʏʘʆ ʋɲʌɲɶʌɳʔʘʆ 1, 2, 3, 5 ʃɲɿ 7, ʏʉʐ ȱʌɽʌʉʐ 35 (ȶʆɲʌʇɻ ɸʔɲʌʅʉɶɼʎ).
ȳʆʘʍʏʉʋʉɿɼʍɸɿʎ ʍʖɸʏɿʃɳ ʅɸ Ⱦɲʄʐʋʏʊʅɸʆɸʎ Ɍʉʌʉʄʉɶɿʃɹʎ ɇʐʅʔʘʆʀɸʎ ʋʉʐ ɹʖʉʐʆ ʍʐʆɲʔɽɸʀ ɲʋʊ ɼ ɶɿɲ ʄʉɶɲʌɿɲʍʅʊ ɷɿʃɲɿʉɷʉʍʀɲʎ ɼ ɸɷɳʔʉʐʎ ɶɿɲ ʏɿʎ ɷɿɸɽʆɸʀʎ ʍʖɹʍɸɿʎ ʏʘʆ ʉʋʉʀʘʆ ɸʀʆɲɿ ʐʋɸʑɽʐʆʉ ɹʆɲ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ, ʍɸ ʋɸʌʀʋʏʘʍɻ ʋʉʐ ɲʐʏɼ ɻ ɷɿʃɲɿʉɷʉʍʀɲ ɼ ɹɷɲʔʉʎ ɷɸʆ ɸʀʆɲɿ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ʍʏɻ ɇʑʅɴɲʍɻ ɷʐʆɳʅɸɿ ʏɻʎ ʐʋʉʋɲʌɲɶʌɳʔʉʐ ɴ) ɼ ɶ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 1 ʏʉʐ ȱʌɽʌʉʐ 27 (ɉʋʉɶʌɲʔɼ ʃɲɿ ȵʋɿʃʑʌʘʍɻ, Ȱʋʉɷʉʖɼ ɼ ȶɶʃʌɿʍɻ), ʋʌɲɶʅɲʏʉʋʉɿʉʑʆʏɲɿ ɲʋʊ ʏʉ ʐʋɸʑɽʐʆʉ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ʃɲɿ ʅʋʉʌɸʀ ʆɲ ɷɿɲʔɹʌʉʐʆ ɲʋʊ ʏɿʎ ɶʆʘʍʏʉʋʉɿɼʍɸɿʎ ʍʏɿʎ ʉʋʉʀɸʎ ʋʌʉɴɲʀʆɸɿ ɲʐʏʊ ʏʉ ɇʐʅɴɲʄʄʊʅɸʆʉ ɀɹʌʉʎ ɶɿɲ ʏɿʎ ɷɿʃɹʎ ʏʉʐ Ⱦɲʄʐʋʏʊʅɸʆɸʎ Ɍʉʌʉʄʉɶɿʃɹʎ ɇʐʅʔʘʆʀɸʎ.
ȵɳʆ ʉɿ ɶʆʘʍʏʉʋʉɿɼʍɸɿʎ ʋʌɲɶʅɲʏʉʋʉɿʉʑʆʏɲɿ ʃɲʏɳ ʏɻ ʍʏɿɶʅɼ ʏɻʎ ʐʋʉɶʌɲʔɼʎ, ɸʋɿɴɸɴɲɿʙʆʉʆʏɲɿ ʃɲʏɳ ʏɻʆ ʃɲʏɳɽɸʍɻ ʏʉʐ ɸɶɶʌɳʔʉʐ ɸʋɿʃʑʌʘʍɻʎ, ɲʋʉɷʉʖɼʎ ɼ ɹɶʃʌɿʍɻʎ, ɸʃʏʊʎ ɸɳʆ ʏʉ ɹɶɶʌɲʔʉ ʋʉʐ ʋɸʌɿʄɲʅɴɳʆɸɿ ʏɿʎ ɶʆʘʍʏʉʋʉɿɼʍɸɿʎ ʌɻʏʙʎ ʉʌʀɺɸɿ ʊʏɿ ɽɸʘʌʉʑʆʏɲɿ ʉʌɿʍʏɿʃɹʎ, ʏɻʌʉʐʅɹʆʘʆ ʏʘʆ ɷɿɲʏɳʇɸʘʆ ʏʘʆ ʋɲʌɲɶʌɳʔʘʆ 5 ʃɲɿ 6 ʏʉʐ ʋɲʌʊʆʏʉʎ ȱʌɽʌʉʐ ʃɲɿ ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 7 ʏʉʐ ȱʌɽʌʉʐ 35 (ȶʆɲʌʇɻ ɸʔɲʌʅʉɶɼʎ).
ȵɳʆ ʉɿ ɶʆʘʍʏʉʋʉɿɼʍɸɿʎ ɷɸʆ ʋʌɲɶʅɲʏʉʋʉɿʉʑʆʏɲɿ ʃɲʏɳ ʏɻ ʍʏɿɶʅɼ ʏɻʎ ʐʋʉɶʌɲʔɼʎ, ɹʆɲʎ ʋʌʉʍʘʌɿʆʊʎ ʃɲʏɳʄʉɶʉʎ ɲʆɲʅɸʆʊʅɸʆʘʆ ɶʆʘʍʏʉʋʉɿɼʍɸʘʆ ʃɲʏɲʏʀɽɸʏɲɿ ʃɲʏɳ ʏɻ ʍʏɿɶʅɼ ɲʐʏɼ. ʐʋʉʋɲʌɲɶʌɳʔʉʐ ɲ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 1 ʏʉʐ ȱʌɽʌʉʐ 2 (ȵʌʅɻʆɸʀɲ Ʉʌʘʆ) ʅɹʍʘ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ʋʉʐ ɲʋɸʐɽʑʆɸʏɲɿ ʋʌʉʎ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ. Ɉʉ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ɷɿɸʐʃʌɿʆʀɺɸɿ ʍʏɻ ɶʆʘʍʏʉʋʉʀɻʍɻ ɲʐʏɼ ɸɳʆ ɻ ɇʐʅʔʘʆʀɲ ɸʅʋʀʋʏɸɿ ʍʏʉ ʋɸɷʀʉ ɸʔɲʌʅʉɶɼʎ ʉʋʉɿɲʍɷɼʋʉʏɸ ɸʋɿʔʑʄɲʇɻʎ ʋʉʐ ɷɿɲʏʐʋʙʆɸʏɲɿ ɲʋʊ ʏʉ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ɻ ʉʋʉʀɲ ʋɸʌɿʄɲʅɴɳʆɸʏɲɿ ʍʏɻʆ ʋɲʌɳɶʌɲʔʉ 8 ʏʉʐ ȱʌɽʌʉʐ 28 (ȵʋɿʔʐʄɳʇɸɿʎ). Ɉʉ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ɷʑʆɲʏɲɿ ɸʋʀʍɻʎ ʆɲ ʋʌʉɴɸʀ ʍɸ ʆɹɲ ɸʋɿʔʑʄɲʇɻ ʋʉʐ ʋʌʉɴʄɹʋɸʏɲɿ ʍʏɻʆ ʋɲʌɳɶʌɲʔʉ 8 ʏʉʐ ȱʌɽʌʉʐ 28 (ȵʋɿʔʐʄɳʇɸɿʎ) ɸɳʆ ɻ ʋʌʊʍɽɸʏɻ ɇʐʅʔʘʆʀɲ ɸʀʆɲɿ ɻ ʋʌʙʏɻ ʋʉʐ ɸʅʋʀʋʏɸɿ ʍʏʉ ʋɸɷʀʉ ɸʔɲʌʅʉɶɼʎ ɲʐʏɼʎ ʏɻʎ ɸʋɿʔʑʄɲʇɻʎ. Ɉʉ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ʋʌʉɴɲʀʆɸɿ ɸʋʀʍɻʎ ʍɸ ʉʋʉɿɲɷɼʋʉʏɸ ʋʌʊʍɽɸʏɻ ɶʆʘʍʏʉʋʉʀɻʍɻ ʋʉʐ ɸʆɷɹʖɸʏɲɿ ʆɲ ɲʋɲɿʏɸʀʏɲɿ ʍʑʅʔʘʆɲ ʅɸ ʏɿʎ ʐʋʉʋɲʌɲɶʌɳʔʉʐʎ ɴ) ɹʘʎ ɿɽ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 1 ʅɸ ʍʃʉʋʊ ʆɲ ɲʋʉʏʐʋʘɽɸʀ ɻ ʍʐʅʋɸʌʀʄɻʗɻ ʏʘʆ ʍʐʅʋʄɻʌʘʅɲʏɿʃʙʆ ɇʐʅʔʘʆɿʙʆ. ȵʋɿʋʄɹʉʆ, ɸɳʆ ɻ ɷɿɸʑʌʐʆʍɻ ɹʖɸɿ ʘʎ ɲʋʉʏɹʄɸʍʅɲ ɶɿɲ ʋʌʙʏɻ ʔʉʌɳ ʏɻ ʍʐʅʋɸʌʀʄɻʗɻ ʅʀɲʎ ʔʉʌʉʄʉɶɿʃɼʎ ɇʐʅʔʘʆʀɲʎ ʋʉʐ ɹʖɸɿ ʍʐʆɲʔɽɸʀ ɲʋʊ ɼ ɶɿɲ ʄʉɶɲʌɿɲʍʅʊ ɷɿʃɲɿʉɷʉʍʀɲʎ ɼ ɸɷɳʔʉʐʎ ɶɿɲ ʏɿʎ ɷɿɸɽʆɸʀʎ ʍʖɹʍɸɿʎ ʏʘʆ ʉʋʉʀʘʆ ɸʀʆɲɿ ʐʋɸʑɽʐʆʉ ɹʆɲ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ, ʏʉ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ʋʌʉʍɷɿʉʌʀɺɸɿ ʉʋʉɿɲɷɼʋʉʏɸ ɸʋɿʔʑʄɲʇɻ [ɷʐʆɳʅɸɿ ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 4 ʏʉʐ ȱʌɽʌʉʐ 28 (ȵʋɿʔʐʄɳʇɸɿʎ)] ɼ ɶʆʘʍʏʉʋʉʀɻʍɻ (ɷʐʆɳʅɸɿ ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 2 ʏʉʐ ʋɲʌʊʆʏʉʎ ȱʌɽʌʉʐ) ʋʉʐ ɸʔɲʌʅʊɺɸʏɲɿ ʍʏɿʎ Ⱦɲʄʐʋʏʊʅɸʆɸʎ Ɍʉʌʉʄʉɶɿʃɹʎ ɇʐʅʔʘʆʀɸʎ ʋʉʐ ɹʖʉʐʆ ʍʐʆɲʔɽɸʀ ɲʋʊ ɼ ɶɿɲ ʄʉɶɲʌɿɲʍʅʊ ʏɻʎ ɷɿʃɲɿʉɷʉʍʀɲʎ ɲʐʏɼʎ ɼ ʏʉʐ ɸɷɳʔʉʐʎ ɲʐʏʉʑ. Ɉɻʆ ɻʅɸʌʉʅɻʆʀɲ ʃɲʏɳ ʏɻʆ ʉʋʉʀɲ ɻ(ʉɿ) ɸʋɿʋʌʊʍɽɸʏɻ(-ɸʎ) ɇʐʅʔʘʆʀɲ(-ɸʎ), ʋʉʐ ɶʆʘʍʏʉʋʉɿɸʀʏɲɿ(-ʉʑʆʏɲɿ) ʍʑʅʔʘʆɲ ʅɸ ʏɻʆ ʋɸʌʀʋʏʘʍɻ ii) ʏɻʎ ʐʋʉʋɲʌɲɶʌɳʔʉʐ ɲ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 1 ʏʉʐ ȱʌɽʌʉʐ 2 (ȵʌʅɻʆɸʀɲ ʊʌʘʆ), ʃɲɽʀʍʏɲʏɲɿ(-ʆʏɲɿ) Ⱦɲʄʐʋʏʊʅɸʆɻ(-ɸʎ) Ɍʉʌʉʄʉɶɿʃɼ(-ɹʎ) ɇʑʅɴɲʍɻ(-ɸɿʎ) ʉɿ ɷɿɲʏɳʇɸɿʎ ʏʉʐ ȱʌɽʌʉʐ 35 (ȶʆɲʌʇɻ ɸʔɲʌʅʉɶɼʎ) ɷɿɹʋʉʐʆ ʏɻʆ ɻʅɸʌʉʅɻʆʀɲ ʃɲʏɳ ʏɻʆ ʉʋʉʀɲ ʉɿ ʏʌʉʋʉʋʉɿɼʍɸɿʎ ʍʏɻʆ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ʏʀɽɸʆʏɲɿ ʍɸ ɸʔɲʌʅʉɶɼ.
ȶʆɲ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ɷʑʆɲʏɲɿ ʆɲ ʋʌʉɴɸʀ ʍɸ ʋʌʊʍɽɸʏɸʎ ɶʆʘʍʏʉʋʉɿɼʍɸɿʎ ɷʐʆɳʅɸɿ ʏʘʆ ʐʋʉʋɲʌɲɶʌɳʔʘʆ ɴ) ɹʘʎ ɿɽ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 1 ʅɹʍʘ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ʋʉʐ ɲʋɸʐɽʑʆɸʏɲɿ ʋʌʉʎ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ. Ƀɿ ɶʆʘʍʏʉʋʉɿɼʍɸɿʎ ɲʐʏɹʎ ʏʀɽɸʆʏɲɿ ʍɸ ɸʔɲʌʅʉɶɼ: ɲ) ʊʍʉʆ ɲʔʉʌɳ ʍʏɿʎ Ⱦɲʄʐʋʏʊʅɸʆɸʎ Ɍʉʌʉʄʉɶɿʃɹʎ ɇʐʅʔʘʆʀɸʎ ɲʋʉʃʄɸɿʍʏɿʃɳ ʅɸ Ⱦʌɳʏɻ ɼ ɷɿʃɲɿʉɷʉʍʀɸʎ ʋʉʐ ɸʀʆɲɿ ɇʐʅɴɲʄʄʊʅɸʆɲ ʅɹʌɻ ʍʏɻ ɇʑʅɴɲʍɻ, ʊʏɲʆ ɻ ʋʌʊʍɽɸʏɻ ɶʆʘʍʏʉʋʉʀɻʍɻ ʋɲʌɲʄɲʅɴɳʆɸʏɲɿ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ: i) ɶɿɲ ʏɿʎ ɶʆʘʍʏʉʋʉɿɼʍɸɿʎ ʍʖɸʏɿʃɳ ʅɸ ɷɿɲʏɳʇɸɿʎ ʋʉʐ ɲʔʉʌʉʑʆ ʍɸ ʔʊʌʉʐʎ ʋʉʐ ʋɲʌɲʃʌɲʏʉʑʆʏɲɿ ʍʏɻʆ ʋɻɶɼ, ʊʏɲʆ ʏʉ ɶɸɶʉʆʊʎ ʋʉʐ ʉɷɻɶɸʀ ʍʏɻʆ ɸʋɿɴʉʄɼ ɲʐʏɼʎ ʏɻʎ ʔʉʌʉʄʉɶʀɲʎ ʍʐʅɴɲʀʆɸɿ ʏɻʆ ɼ ʅɸʏɳ ʏɻʆ 1ɻ Ȼɲʆʉʐɲʌʀʉʐ ʏʉʐ ɹʏʉʐʎ ʋʉʐ ɹʋɸʏɲɿ ʏɻʎ ʄɼʇɻʎ ʅʀɲʎ ʋɸʌɿʊɷʉʐ ɹʇɿ ɻʅɸʌʉʄʉɶɿɲʃʙʆ ʅɻʆʙʆ ɻ ʉʋʉʀɲ ɸʃʃɿʆɸʀ ɲʋʊ ʏɻʆ ɻʅɸʌʉʅɻʆʀɲ ʏɻʎ ɲʆɲʃʉʀʆʘʍɻʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ʍʐʅʋʄɻʌʘʅɲʏɿʃɼʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ʃɲɿ ii) ɶɿɲ ɶʆʘʍʏʉʋʉɿɼʍɸɿʎ ʍʖɸʏɿʃɳ ʅɸ ʊʄɸʎ ʏɿʎ ɳʄʄɸʎ ɷɿɲʏɳʇɸɿʎ, ɶɿɲ ʔʊʌʉʐʎ ʉɿ ʉʋʉʀʉɿ ɸʋɿɴɳʄʄʉʆʏɲɿ ɲʆɲʔʉʌɿʃɳ ʅɸ ʔʉʌʉʄʉɶɿʃɹʎ ʋɸʌɿʊɷʉʐʎ ʋʉʐ ɸʃʃɿʆʉʑʆ ʏɻʆ ɼ ʅɸʏɳ ʏɻʆ 1ɻ Ȼɲʆʉʐɲʌʀʉʐ ʏʉʐ ɹʏʉʐʎ ʋʉʐ ɹʋɸʏɲɿ ʏɻʎ ʄɼʇɻʎ ʅʀɲʎ ʋɸʌɿʊɷʉʐ ɹʇɿ ɻʅɸʌʉʄʉɶɿɲʃʙʆ ʅɻʆʙʆ ɻ ʉʋʉʀɲ ɸʃʃɿʆɸʀ ɲʋʊ ɴ) ʊʍʉʆ ɲʔʉʌɳ ʍɸ ʅʀɲ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ɶɿɲ ʏɻʆ ʉʋʉʀɲ ʅʀɲ ɼ ʋɸʌɿʍʍʊʏɸʌɸʎ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ȴɿʃɲɿʉɷʉʍʀɸʎ ʃɲɽʀʍʏɲʆʏɲɿ ɇʐʅɴɲʄʄʊʅɸʆɲ ʍʏɻʆ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ʅɹʌɻ ʅɸʏɳ ʏɻʆ ɻʅɸʌʉʅɻʆʀɲ ʋɲʌɲʄɲɴɼʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ʍʐʅʋʄɻʌʘʅɲʏɿʃɼʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ: ʏɻ ʅɸʏɲɶɸʆɹʍʏɸʌɻ ɲʋʊ ʏɿʎ ɻʅɸʌʉʅɻʆʀɸʎ ʃɲʏɳ ʏɿʎ ʉʋʉʀɸʎ ɻ ɇʑʅɴɲʍɻ ʏʀɽɸʏɲɿ ʍɸ ɿʍʖʑ ɶɿɲ ɲʐʏɹʎ ʏɿʎ ȱʌɽʌʉ 30 – ɀɸʏɲɶɸʆɹʍʏɸʌɸʎ ʏʌʉʋʉʋʉɿɼʍɸɿʎ ʏʘʆ Ⱦɲʄʐʋʏʊʅɸʆʘʆ Ɍʉʌʉʄʉɶɿʃʙʆ ɇʐʅʔʘʆɿʙʆ Ƀɿ ɷɿɲʏɳʇɸɿʎ ʏɻʎ ʋɲʌʉʑʍɲʎ ɇʑʅɴɲʍɻʎ ɷɸʆ ɽʀɶʉʐʆ ʅɸʏɲɶɸʆɹʍʏɸʌɸʎ ʏʌʉʋʉʋʉɿɼʍɸɿʎ ʍɸ ʅʀɲ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ, ʉɿ ʉʋʉʀɸʎ ɸʆɷɹʖɸʏɲɿ ʆɲ ʍʐʅʔʘʆɻɽʉʑʆ ʅɸʏɲʇʑ ʏʘʆ ɇʐʅɴɲʄʄʊʅɸʆʘʆ ʍɸ ʅʀɲ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ȴɿʃɲɿʉɷʉʍɿʙʆ. ȱʌɽʌʉ 31 -ȴɿɳʍʃɸʗɻ ʏʘʆ ɇʐʅɴɲʄʄʊʅɸʆʘʆ ʅɸʌʙʆ
Ɉɲ ɇʐʅɴɲʄʄʊʅɸʆɲ ʅɹʌɻ ɷʑʆɲʆʏɲɿ ʆɲ ʍʐɶʃɲʄɹʍʉʐʆ ȴɿɳʍʃɸʗɻ ʏʘʆ ɇʐʅɴɲʄʄʊʅɸʆʘʆ ʅɸʌʙʆ ʅɸ ʍʃʉʋʊ ʏɻ ʄɼʗɻ ɲʋʉʔɳʍɸʘʆ ɼ ʏɻʆ ɳʍʃɻʍɻ ʉʋʉɿʘʆɷɼʋʉʏɸ ʃɲɽɻʃʊʆʏʘʆ ɸʆɷɹʖɸʏɲɿ ʆɲ ɲʋɲɿʏʉʑʆʏɲɿ ɼ ɸʆɷɸʀʃʆʐʆʏɲɿ ʍʑʅʔʘʆɲ ʅɸ ʏɿʎ ɷɿɲʏɳʇɸɿʎ ʏɻʎ ʋɲʌʉʑʍɲʎ ɇʑʅɴɲʍɻʎ.
ȸ ȴɿɳʍʃɸʗɻ ʏʘʆ ɇʐʅɴɲʄʄʊʅɸʆʘʆ ʅɸʌʙʆ ʐʋʉɴʉɻɽɸʀʏɲɿ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ.
Ƀʋʉɿʉɷɼʋʉʏɸ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ɷʑʆɲʏɲɿ ʆɲ ɺɻʏɼʍɸɿ ʍʑɶʃʄɻʍɻ ȴɿɳʍʃɸʗɻʎ ʏʘʆ ɇʐʅɴɲʄʄʊʅɸʆʘʆ ʅɸʌʙʆ ʅɹʍʘ ɲɿʏɼʅɲʏʉʎ ʋʌʉʎ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ. Ƀ Ⱥɸʅɲʏʉʔʑʄɲʃɲʎ ɸʆɻʅɸʌʙʆɸɿ ʊʄɲ ʏɲ ɇʐʅɴɲʄʄʊʅɸʆɲ ʅɹʌɻ ɶɿɲ ʉʋʉɿʉɷɼʋʉʏɸ ɲʀʏɻʅɲ. ȵʆ ʍʐʆɸʖɸʀɲ, ʉ Ⱥɸʅɲʏʉʔʑʄɲʃɲʎ ʍʐɶʃɲʄɸʀ ȴɿɳʍʃɸʗɻ ʏʘʆ ɇʐʅɴɲʄʄʊʅɸʆʘʆ ʅɸʌʙʆ, ʐʋʊ ʏɻʆ ʋʌʉʒʋʊɽɸʍɻ ʊʏɿ ʏʉ ɲʀʏɻʅɲ ʐʋʉʍʏɻʌʀɺɸʏɲɿ ɲʋʊ ʏʉ ɹʆɲ ʏʌʀʏʉ ʏʘʆ ɇʐʅɴɲʄʄʊʅɸʆʘʆ ʅɸʌʙʆ ɸʆʏʊʎ ɹʇɿ ɻʅɸʌʉʄʉɶɿɲʃʙʆ ʅɻʆʙʆ ɲʋʊ ʏɻʆ ɲʆɲʃʉʀʆʘʍɻ ʏʉʐ ɲɿʏɼʅɲʏʉʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ. ȱʌɽʌʉ 32 – ȵʌʅɻʆɸʀɲ ʃɲɿ ȵʔɲʌʅʉɶɼ
Ƀʋʉɿʉɷɼʋʉʏɸ ɺɼʏɻʅɲ ʋʌʉʃʑʋʏɸɿ ʍʖɸʏɿʃɳ ʅɸ ʏɻʆ ɸʌʅɻʆɸʀɲ ɼ ɸʔɲʌʅʉɶɼ ʏʘʆ ɷɿɲʏɳʇɸʘʆ ʅʀɲʎ Ⱦɲʄʐʋʏʊʅɸʆɻʎ Ɍʉʌʉʄʉɶɿʃɼʎ ɇʐʅʔʘʆʀɲʎ ʊʋʘʎ ɲʐʏɹʎ ʏʌʉʋʉʋʉɿʉʑʆʏɲɿ ɲʋʊ ʏɻʆ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ɷɿɸʐɽɸʏɸʀʏɲɿ ʍʑʅʔʘʆɲ ʅɸ ʏɻ(-ɿʎ) ɷɿɳʏɲʇɻ(-ɸɿʎ) ʏɻʎ Ⱦɲʄʐʋʏʊʅɸʆɻʎ Ɍʉʌʉʄʉɶɿʃɼʎ ɇʐʅʔʘʆʀɲʎ ʋʉʐ ʍʖɸʏʀɺɸʏɲɿ(-ʉʆʏɲɿ) ʅɸ ʏɻʆ ɸʋʀʄʐʍɻ ʅɹʍʘ ɲʅʉɿɴɲʀʉʐ ɷɿɲʃɲʆʉʆɿʍʅʉʑ ɺɻʏɻʅɳʏʘʆ ɸʌʅɻʆɸʀɲʎ ɼ ɸʔɲʌʅʉɶɼʎ ʏɻʎ Ⱦɲʄʐʋʏʊʅɸʆɻʎ Ɍʉʌʉʄʉɶɿʃɼʎ ɇʐʅʔʘʆʀɲʎ (ʊʋʘʎ ɲʐʏɹʎ ʉɿ ɷɿɲʏɳʇɸɿʎ ɸʆɷɹʖɸʏɲɿ ʆɲ ʏʌʉʋʉʋʉɿɻɽʉʑʆ ɲʋʊ ʏɻʆ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ).
Ƀʋʉɿʉɷɼʋʉʏɸ ɺɼʏɻʅɲ ʋʌʉʃʑʋʏɸɿ ʍʖɸʏɿʃɳ ʅɸ ʏɻʆ ɸʌʅɻʆɸʀɲ ɼ ɸʔɲʌʅʉɶɼ ʏɻʎ ʋɲʌʉʑʍɲʎ ɇʑʅɴɲʍɻʎ ɷʑʆɲʏɲɿ ʆɲ ɲʆʏɿʅɸʏʘʋɿʍʏɸʀ ɲʋʊ ʏɻ ȴɿɳʍʃɸʗɻ ʏʘʆ ɇʐʅɴɲʄʄʊʅɸʆʘʆ ʅɸʌʙʆ ʋʉʐ ʍʐɶʃɲʄɸʀʏɲɿ ʍʑʅʔʘʆɲ ʅɸ ʏɻʆ ʋɲʌɳɶʌɲʔʉ 3 ʏʉʐ ȱʌɽʌʉʐ 31 (ȴɿɳʍʃɸʗɻ ʏʘʆ ɇʐʅɴɲʄʄʊʅɸʆʘʆ ʅɸʌʙʆ). ȱʌɽʌʉ 33 – Ɉʌʉʋʉʋʉʀɻʍɻ
ȸ ȴɿɳʍʃɸʗɻ ʏʘʆ ɇʐʅɴɲʄʄʊʅɸʆʘʆ ʅɸʌʙʆ ɷʑʆɲʏɲɿ ʆɲ ʍʐɶʃɲʄɸʀʏɲɿ ɶɿɲ ʆɲ ɸʇɸʏɳʍɸɿ ʏɻʆ ʋʌʉʏɸɿʆʊʅɸʆɻ ʏʌʉʋʉʋʉʀɻʍɻ ʍʑʅʔʘʆɲ ʅɸ ʏɻʆ ʋɲʌɳɶʌɲʔʉ 3 ʏʉʐ ȱʌɽʌʉʐ 31 (ȴɿɳʍʃɸʗɻ ʏʘʆ ɇʐʅɴɲʄʄʊʅɸʆʘʆ ʅɸʌʙʆ). ȱʌɽʌʉ 34 – ȶʆɲʌʇɻ ɿʍʖʑʉʎ
ȸ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ʏʀɽɸʏɲɿ ʍɸ ɿʍʖʑ ʃɲʏɳ ʏɻʆ ʋʌʙʏɻ ɻʅɹʌɲ ʏʉʐ ʅɼʆɲ ʋʉʐ ɹʋɸʏɲɿ ʏɻʎ ʄɼʇɻʎ ʅʀɲʎ ʋɸʌɿʊɷʉʐ ʏʌɿʙʆ ɻʅɸʌʉʄʉɶɿɲʃʙʆ ʅɻʆʙʆ ɻ ʉʋʉʀɲ ɸʃʃɿʆɸʀ ɲʋʊ ʏɻʆ ɻʅɸʌʉʅɻʆʀɲ ʃɲʏɳɽɸʍɻʎ ʏʉʐ ʋɹʅʋʏʉʐ ɹɶɶʌɲʔʉʐ ɸʋɿʃʑʌʘʍɻʎ, ɲʋʉɷʉʖɼʎ ɼ ɹɶʃʌɿʍɻʎ.
ȳɿɲ ʃɳɽɸ ɉʋʉɶʌɳʔʉʆʏɲ ʋʉʐ ɸʋɿʃʐʌʙʆɸɿ, ɲʋʉɷɹʖɸʏɲɿ ɼ ɸɶʃʌʀʆɸɿ ʏɻʆ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ʅɸʏɳ ʏɻʆ ʃɲʏɳɽɸʍɻ ʏʉʐ ʋɹʅʋʏʉʐ ɸɶɶʌɳʔʉʐ ɸʋɿʃʑʌʘʍɻʎ, ɲʋʉɷʉʖɼʎ ɼ ɹɶʃʌɿʍɻʎ, ɻ ɇʑʅɴɲʍɻ ʏʀɽɸʏɲɿ ʍɸ ɿʍʖʑ ʃɲʏɳ ʏɻʆ ʋʌʙʏɻ ɻʅɹʌɲ ʏʉʐ ʅɼʆɲ ʋʉʐ ɹʋɸʏɲɿ ʏɻʎ ʄɼʇɻʎ ʅʀɲʎ ʋɸʌɿʊɷʉʐ ʏʌɿʙʆ ɻʅɸʌʉʄʉɶɿɲʃʙʆ ʅɻʆʙʆ ɻ ʉʋʉʀɲ ɸʃʃɿʆɸʀ ɲʋʊ ʏɻʆ ɻʅɸʌʉʅɻʆʀɲ ʏɻʎ ʃɲʏɳɽɸʍɻʎ ɲʋʊ ʏʉʆ ɉʋʉɶʌɳʔʉʆʏɲ ɲʐʏʊʆ ʏʉʐ ɸɶɶʌɳʔʉʐ ɸʋɿʃʑʌʘʍɻʎ, ɲʋʉɷʉʖɼʎ ɼ ɹɶʃʌɿʍɼʎ ʏʉʐ. ȱʌɽʌʉ 35 – ȶʆɲʌʇɻ ɸʔɲʌʅʉɶɼʎ
Ƀɿ ɷɿɲʏɳʇɸɿʎ ʏɻʎ ʋɲʌʉʑʍɲʎ ɇʑʅɴɲʍɻʎ ɽɲ ʏʀɽɸʆʏɲɿ ʍɸ ɸʔɲʌʅʉɶɼ ʍɸ ʃɳɽɸ ɇʐʅɴɲʄʄʊʅɸʆɻ ȴɿʃɲɿʉɷʉʍʀɲ ʍɸ ʍʖɹʍɻ ʅɸ ʅʀɲ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ: ɲ) ʊʍʉʆ ɲʔʉʌɳ ʍɸ ʔʊʌʉʐʎ ʋʉʐ ʋɲʌɲʃʌɲʏʉʑʆʏɲɿ ʍʏɻʆ ʋɻɶɼ ɸʋʀ ʋʉʍʙʆ ʋʉʐ ʃɲʏɲɴɳʄʄʉʆʏɲɿ ɼ ʋɿʍʏʙʆʉʆʏɲɿ ʍɸ ʅɻ ʃɳʏʉɿʃʉʐʎ, ʊʏɲʆ ʏʉ ɶɸɶʉʆʊʎ ʋʉʐ ʉɷɻɶɸʀ ʍʏɻʆ ɸʋɿɴʉʄɼ ɲʐʏɼʎ ʏɻʎ ʔʉʌʉʄʉɶʀɲʎ ʍʐʅɴɲʀʆɸɿ ʏɻʆ ʋʌʙʏɻ ɻʅɹʌɲ ɼ ʅɸʏɳ ʏɻʆ ʋʌʙʏɻ ɻʅɹʌɲ ʏʉʐ ɸʋʊʅɸʆʉʐ ɻʅɸʌʉʄʉɶɿɲʃʉʑ ɹʏʉʐʎ ʋʉʐ ɸʃʃɿʆɸʀ ʏɻ ʅɸʏɲɶɸʆɹʍʏɸʌɻ ɼ ʅɸʏɳ ʏɻ ʅɸʏɲɶɸʆɹʍʏɸʌɻ ɲʋʊ ʏɿʎ ɻʅɸʌʉʅɻʆʀɸʎ ʃɲʏɳ ʏɿʎ ʉʋʉʀɸʎ ɻ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ʏʀɽɸʏɲɿ ʍɸ ɿʍʖʑ ɶɿɲ ʃɲɽɸʅʀɲ ɲʋʊ ʏɿʎ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ʍʏɻʆ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ȴɿʃɲɿʉɷʉʍʀɸʎ ʃɲɿ ɴ) ʊʍʉʆ ɲʔʉʌɳ ʍɸ ʊʄʉʐʎ ʏʉʐʎ ɳʄʄʉʐʎ ʔʊʌʉʐʎ ʋʉʐ ɸʋɿɴɳʄʄʉʆʏɲɿ ɲʋʊ ɲʐʏɼ ʏɻ ɇʐʅɴɲʄʄʊʅɸʆɻ ȴɿʃɲɿʉɷʉʍʀɲ, ɶɿɲ ʔʊʌʉʐʎ ʋʉʐ ɸʋɿɴɳʄʄʉʆʏɲɿ ʍɸ ʍʖɹʍɻ ʅɸ ʔʉʌʉʄʉɶɿʃɹʎ ʋɸʌɿʊɷʉʐʎ ʋʉʐ ɸʃʃɿʆʉʑʆ ʃɲʏɳ ɼ ʅɸʏɳ ʏɻ ʄɼʇɻ ʅʀɲʎ ʋɸʌɿʊɷʉʐ ɹʇɿ ɻʅɸʌʉʄʉɶɿɲʃʙʆ ʅɻʆʙʆ (ɼ ʅɿʃʌʊʏɸʌɻʎ ʋɸʌɿʊɷʉʐ, ɸɳʆ ʊʄɸʎ ʉɿ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ȴɿʃɲɿʉɷʉʍʀɸʎ ɶʆʘʍʏʉʋʉɿʉʑʆ ʍʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʊʏɿ ʋʌʉʏʀɽɸʆʏɲɿ ʆɲ ɸʔɲʌʅʊʍʉʐʆ ɲʐʏɼ ʏɻ ʅɿʃʌʊʏɸʌɻ ʋɸʌʀʉɷʉ) ɲʋʊ ʏɻ ʅɸʏɲɶɸʆɹʍʏɸʌɻ ɲʋʊ ʏɿʎ ʃɲɽɸʅʀɲ ɲʋʊ ʏɿʎ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ʍʏɻʆ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ȴɿʃɲɿʉɷʉʍʀɸʎ.
Ȱʋʉʃʄɸɿʍʏɿʃɳ ɶɿɲ ʏʉʆ ʍʃʉʋʊ ʏɻʎ ɲʋʊ ʅɹʌʉʐʎ ʏʉʐ ɸʔɲʌʅʉɶɼʎ ʏɻʎ ʐʋʉʋɲʌɲɶʌɳʔʉʐ ɲ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 1 ʃɲɿʏɻʎ ʐʋʉʋɲʌɲɶʌɳʔʉʐ ɲ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 5, ɹʆɲ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ɷʑʆɲʏɲɿ ʆɲ ɸʋɿʄɹɶɸɿ ʆɲ ɲʆʏɿʃɲʏɲʍʏɼʍɸɿ ʏʉ «ɻʅɸʌʉʄʉɶɿɲʃʊ ɹʏʉʎ» ʅɸ «ʔʉʌʉʄʉɶɿʃɼ ʋɸʌʀʉɷʉ», ʃɲɿ ʋʌʉɴɲʀʆɸɿ ʍʏɻʆ ɲʆɳʄʉɶɻ ɶʆʘʍʏʉʋʉʀɻʍɻ ʋʌʉʎ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ. ɷʑʆɲʏɲɿ ʆɲ ɸʋɿʄɹɶɸɿ ʆɲ ɲʆʏɿʃɲʏɲʍʏɼʍɸɿ ʏɻʆ ɲʆɲʔʉʌɳ ʍɸ «ʔʉʌʉʄʉɶɿʃɹʎ ʋɸʌɿʊɷʉʐʎ ʋʉʐ ɸʃʃɿʆʉʑʆ ʃɲʏɳ ɼ ʅɸʏɳ ʏɻ ʄɼʇɻ ʅʀɲʎ ʋɸʌɿʊɷʉʐ» ʅɸ ɲʆɲʔʉʌɳ ʍɸ «ʔʉʌʉʄʉɶɿʃɹʎ ʋɸʌɿʊɷʉʐʎ ʋʉʐ ɸʃʃɿʆʉʑʆ ʏɻʆ ɼ ʅɸʏɳ ʏɻʆ 1ɻ Ȼɲʆʉʐɲʌʀʉʐ ʏʉʐ ɸʋʊʅɸʆʉʐ ɹʏʉʐʎ ʋʉʐ ɸʃʃɿʆɸʀ ʃɲʏɳ ɼ ʅɸʏɳ ʏɻ ʄɼʇɻ ʅʀɲʎ ʋɸʌɿʊɷʉʐ», ʃɲɿ ʋʌʉɴɲʀʆɸɿ ʍʏɻʆ ɲʆɳʄʉɶɻ ɶʆʘʍʏʉʋʉʀɻʍɻ ʋʌʉʎ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ.
Ȱʆɸʇɳʌʏɻʏɲ ɲʋʊ ʏɿʎ ʋʌʉɻɶʉʑʅɸʆɸʎ ɷɿɲʏɳʇɸɿʎ ʏʉʐ ʋɲʌʊʆʏʉʎ ȱʌɽʌʉʐ, ʏʉ ȱʌɽʌʉ 16 (ȴɿɲɷɿʃɲʍʀɲ Ȱʅʉɿɴɲʀʉʐ ȴɿɲʃɲʆʉʆɿʍʅʉʑ) ʏʀɽɸʏɲɿ ʍɸ ɸʔɲʌʅʉɶɼ ʊʍʉʆ ɲʔʉʌɳ ʍɸ ʅʀɲ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ɶɿɲ ʅʀɲ ʐʋʊɽɸʍɻ ʋʉʐ ʏɹɽɻʃɸ ʐʋʊʗɻ ʏɻʎ ɲʌʅʊɷɿɲʎ ɲʌʖɼʎ ʅʀɲʎ ɇʐʅɴɲʄʄʊʅɸʆɻʎ ȴɿʃɲɿʉɷʉʍʀɲʎ ʏɻ ʅɸʏɲɶɸʆɹʍʏɸʌɻ ɼ ʅɸʏɳ ʏɻ ʅɸʏɲɶɸʆɹʍʏɸʌɻ ɲʋʊ ʏɿʎ ɻʅɸʌʉʅɻʆʀɸʎ ʃɲʏɳ ʏɿʎ ʉʋʉʀɸʎ ɻ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ʏʀɽɸʏɲɿ ʍɸ ɿʍʖʑ ɶɿɲ ʃɲɽɸʅʀɲ ɲʋʊ ʏɿʎ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ʍʏɻʆ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ȴɿʃɲɿʉɷʉʍʀɸʎ, ʅɸ ɸʇɲʀʌɸʍɻ ʐʋʉɽɹʍɸɿʎ ʉɿ ʉʋʉʀɸʎ ɷɸʆ ɷʑʆɲʆʏʉ ʆɲ ʐʋʉɴʄɻɽʉʑʆ ʃɲʏɳ ʏɻʆ ɻʅɸʌʉʅɻʆʀɲ ɲʐʏɼ ʍʑʅʔʘʆɲ ʅɸ ʏɻʆ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ʋʌɿʆ ʏɻʆ ʏʌʉʋʉʋʉʀɻʍɼ ʏɻʎ ɲʋʊ ʏɻ ɇʑʅɴɲʍɻ, ɲʆɸʇɲʌʏɼʏʘʎ ʏɻʎ ʔʉʌʉʄʉɶɿʃɼʎ ʋɸʌɿʊɷʉʐ ʍʏɻʆ ʉʋʉʀɲ ɲʔʉʌɳ.
ȳɿɲ ʅʀɲ ʆɹɲ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ʋʉʐ ʋʌʉʃʑʋʏɸɿ ɲʋʊ ɷɿɸʑʌʐʆʍɻ ɷʐʆɳʅɸɿʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 5 ʏʉʐ ȱʌɽʌʉʐ 29 (ȳʆʘʍʏʉʋʉɿɼʍɸɿʎ) ʏʉʐ ʃɲʏɲʄʊɶʉʐ ʏʘʆ ɇʐʅʔʘʆɿʙʆ ʋʉʐ ɶʆʘʍʏʉʋʉɿɸʀʏɲɿ ʍʑʅʔʘʆɲ ʅɸ ʏɻʆ ʋɸʌʀʋʏʘʍɻ ii) ʏɻʎ ʐʋʉʋɲʌɲɶʌɳʔʉʐ ɲ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 1 ʏʉʐ ȱʌɽʌʉʐ 2 (ȵʌʅɻʆɸʀɲ ʊʌʘʆ), ʉɿ ɷɿɲʏɳʇɸɿʎ ʏɻʎ ʋɲʌʉʑʍɲʎ ɇʑʅɴɲʍɻʎ ʏʀɽɸʆʏɲɿ ʍɸ ɸʔɲʌʅʉɶɼ ʍɸ ʃɳɽɸ ɇʐʅɴɲʄʄʊʅɸʆɻ ȴɿʃɲɿʉɷʉʍʀɲ: ɲ) ʊʍʉʆ ɲʔʉʌɳ ʍɸ ʔʊʌʉʐʎ ʋʉʐ ʋɲʌɲʃʌɲʏʉʑʆʏɲɿ ʍʏɻʆ ʋɻɶɼ ɸʋʀ ʋʉʍʙʆ ʋʉʐ ʃɲʏɲɴɳʄʄʉʆʏɲɿ ɼ ʋɿʍʏʙʆʉʆʏɲɿ ʍɸ ʅɻ ʃɳʏʉɿʃʉʐʎ, ʊʏɲʆ ʏʉ ɶɸɶʉʆʊʎ ʋʉʐ ʉɷɻɶɸʀ ʍʏɻʆ ɸʋɿɴʉʄɼ ɲʐʏɼʎ ʏɻʎ ʔʉʌʉʄʉɶʀɲʎ ʍʐʅɴɲʀʆɸɿ ʃɲʏɳ ɼ ʅɸʏɳ ʏɻʆ ʋʌʙʏɻ ɻʅɹʌɲ ʏʉʐ ɸʋʊʅɸʆʉʐ ɻʅɸʌʉʄʉɶɿɲʃʉʑ ɹʏʉʐʎ ʋʉʐ ɸʃʃɿʆɸʀ ʏɻʆ 30ɻ ɻʅɹʌɲ ɼ ʅɸʏɳ ʏɻʆ 30ɻ ɻʅɹʌɲ ʅɸʏɳ ʏɻʆ ɻʅɸʌʉʅɻʆʀɲ ʏɻʎ ɲʆɲʃʉʀʆʘʍɻʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ʏɻʎ ɷɿɸʑʌʐʆʍɻʎ ʏʉʐ ʃɲʏɲʄʊɶʉʐ ʏʘʆ ɇʐʅʔʘʆɿʙʆ ʃɲɿ ɴ) ʊʍʉʆ ɲʔʉʌɳ ʍɸ ʊʄʉʐʎ ʏʉʐʎ ɳʄʄʉʐʎ ʔʊʌʉʐʎ ʋʉʐ ɸʋɿɴɳʄʄʉʆʏɲɿ ɲʋʊ ɲʐʏɼ ʏɻ ɇʐʅɴɲʄʄʊʅɸʆɻ ȴɿʃɲɿʉɷʉʍʀɲ, ɶɿɲ ʔʊʌʉʐʎ ʋʉʐ ɸʋɿɴɳʄʄʉʆʏɲɿ ʍɸ ʍʖɹʍɻ ʅɸ ʔʉʌʉʄʉɶɿʃɹʎ ʋɸʌɿʊɷʉʐʎ ʋʉʐ ɸʃʃɿʆʉʑʆ ʃɲʏɳ ɼ ʅɸʏɳ ʏɻ ʄɼʇɻ ʅʀɲʎ ʋɸʌɿʊɷʉʐ ɸʆʆɹɲ ɻʅɸʌʉʄʉɶɿɲʃʙʆ ʅɻʆʙʆ (ɼ ʅɿʃʌʊʏɸʌɻʎ ʋɸʌɿʊɷʉʐ, ɸɳʆ ʊʄɸʎ ʉɿ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ȴɿʃɲɿʉɷʉʍʀɸʎ ɶʆʘʍʏʉʋʉɿʉʑʆ ʍʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʊʏɿ ʋʌʉʏʀɽɸʆʏɲɿ ʆɲ ɸʔɲʌʅʊʍʉʐʆ ɲʐʏɼ ʏɻ ʅɿʃʌʊʏɸʌɻ ʋɸʌʀʉɷʉ) ɲʋʊ ʏɻʆ ɻʅɸʌʉʅɻʆʀɲ ʏɻʎ ɲʆɲʃʉʀʆʘʍɻʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ɷɿɸʑʌʐʆʍɻʎ ʏʉʐ ʃɲʏɲʄʊɶʉʐ ʏʘʆ ɇʐʅʔʘʆɿʙʆ.
ȶʆɲ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ɷʑʆɲʏɲɿ ʆɲ ɸʋɿʔʐʄɲʖɽɸʀ ʏʉʐ ɷɿʃɲɿʙʅɲʏʉʎ ɶɿɲ ʏɻʆ ʋɲʌɳɶʌɲʔʉ 4 ʆɲ ʅɻʆ ɸʔɲʌʅʊɺɸʏɲɿ ʍɸ ʍʖɹʍɻ ʅɸ ʏɿʎ Ⱦɲʄʐʋʏʊʅɸʆɸʎ Ɍʉʌʉʄʉɶɿʃɹʎ ʏʉʐ ɇʐʅʔʘʆʀɸʎ.
ɲ) ȶʆɲ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ɷʑʆɲʏɲɿ ʆɲ ɸʋɿʔʐʄɲʖɽɸʀ ʏʉʐ ɷɿʃɲɿʙʅɲʏʉʎ ʆɲ ɲʆʏɿʃɲɽɿʍʏɳ: ʃɲɽɸʅʀɲ ɲʋʊ ʏɿʎ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ʍʏɻʆ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ȴɿʃɲɿʉɷʉʍʀɸʎ» ʃɲɿ ii) ʏɿʎ ɲʆɲʔʉʌɹʎ ʍʏɻʆ ʋɲʌɳɶʌɲʔʉ 5 ʍʏɻʆ «ɻʅɸʌʉʅɻʆʀɲ ʏɻʎ ɲʆɲʃʉʀʆʘʍɻʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ʏɻʎ ɷɿɸʑʌʐʆʍɻʎ ʏʉʐ ʃɲʏɲʄʊɶʉʐ ʏʘʆ ɇʐʅʔʘʆɿʙʆ», ʅɸ ɲʆɲʔʉʌɹʎ ʍɸ «30 ɻʅɹʌɸʎ ʅɸʏɳ ʏɻʆ ɻʅɸʌʉʅɻʆʀɲ ʋɲʌɲʄɲɴɼʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ʅɸʏɲɶɸʆɹʍʏɸʌɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ɲʋʊ ʃɳɽɸ ɇʐʅɴɲʄʄʊʅɸʆɻ ȴɿʃɲɿʉɷʉʍʀɲ ʋʉʐ ɷɿɲʏʐʋʙʆɸɿ ʏɻʆ ɸʋɿʔʑʄɲʇɻ ʋʉʐ ʉʄʉʃʄɻʌʙʍɸɿ ʏɿʎ ɸʍʘʏɸʌɿʃɹʎ ɷɿɲɷɿʃɲʍʀɸʎ ʏɻʎ ɶɿɲ ʏɻʆ ɹʆɲʌʇɻ ɸʔɲʌʅʉɶɼʎ ʏʘʆ ɷɿɲʏɳʇɸʘʆ ʏɻʎ ʋɲʌʉʑʍɲʎ ɇʑʅɴɲʍɻʎ ʊʍʉʆ ɲʔʉʌɳ ʍʏɻ ʍʐɶʃɸʃʌɿʅɹʆɻ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ», iii) ʏɿʎ ɲʆɲʔʉʌɹʎ ʍʏɻʆ ʐʋʉʋɲʌɳɶʌɲʔʉ ɲ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 9 ʏʉʐ ȱʌɽʌʉʐ 28 (ȵʋɿʔʐʄɳʇɸɿʎ) ʍʏɻʆ «ɻʅɸʌʉʅɻʆʀɲ ʏɻʎ ɲʆɲʃʉʀʆʘʍɻʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ɲʋʊʍʐʌʍɻʎ ɼ ɲʆʏɿʃɲʏɳʍʏɲʍɻʎ ʏɻʎ ɸʋɿʔʑʄɲʇɻʎ» ʃɲɿ iv) ʏɻʆ ɲʆɲʔʉʌɳ ʍʏɻʆ ʐʋʉʋɲʌɳɶʌɲʔʉ ɴ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 9 ʏʉʐ ȱʌɽʌʉʐ 28 (ȵʋɿʔʐʄɳʇɸɿʎ) ʍʏɻ «ʅɸʏɲɶɸʆɹʍʏɸʌɻ ɲʋʊ ʏɿʎ ɻʅɸʌʉʅɻʆʀɸʎ ʃɲʏɳ ʏɿʎ ʉʋʉʀɸʎ ɻ ɇʑʅɴɲʍɻ ʏʀɽɸʏɲɿ ʍɸ ɿʍʖʑ ɶɿɲ ɲʐʏɹʎ ʏɿʎ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ȴɿʃɲɿʉɷʉʍʀɸʎ», ʅɸ ɲʆɲʔʉʌɹʎ ʍɸ «30 ɻʅɹʌɸʎ ʅɸʏɳ ʏɻʆ ɻʅɸʌʉʅɻʆʀɲ ʋɲʌɲʄɲɴɼʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ʅɸʏɲɶɸʆɹʍʏɸʌɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ɲʋʊ ʃɳɽɸ ɇʐʅɴɲʄʄʊʅɸʆɻ ȴɿʃɲɿʉɷʉʍʀɲ ʋʉʐ ɷɿɲʏʐʋʙʆɸɿ ʏɻʆ ɸʋɿʔʑʄɲʇɻ ʋʉʐ ɲʋʊʍʐʌʍɻʎ ɼ ɲʆʏɿʃɲʏɳʍʏɲʍɻʎ ʏɻʎ ɸʋɿʔʑʄɲʇɻʎ ʊʍʉʆ ɲʔʉʌɳ ʍʏɻ ʍʐɶʃɸʃʌɿʅɹʆɻ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ», v) ʏɿʎ ɲʆɲʔʉʌɹʎ ʍʏɻʆ ʐʋʉʋɲʌɳɶʌɲʔʉ ɲ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 6 ʏʉʐ ȱʌɽʌʉʐ 29 (ȳʆʘʍʏʉʋʉɿɼʍɸɿʎ) ʍʏɻʆ «ɻʅɸʌʉʅɻʆʀɲ ʏɻʎ ɲʆɲʃʉʀʆʘʍɻʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ʋʌʊʍɽɸʏɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ» ʃɲɿ vi) ʏɻʆ ɲʆɲʔʉʌɳ ʍʏɻʆ ʐʋʉʋɲʌɳɶʌɲʔʉ ɴ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 6 ʏʉʐ ȱʌɽʌʉʐ 29 (ȳʆʘʍʏʉʋʉɿɼʍɸɿʎ) ʍʏɻ «ʅɸʏɲɶɸʆɹʍʏɸʌɻ ɲʋʊ ʏɿʎ ɻʅɸʌʉʅɻʆʀɸʎ ʃɲʏɳ ʏɿʎ ʉʋʉʀɸʎ ɻ ɇʑʅɴɲʍɻ ʏʀɽɸʏɲɿ ʍɸ ɿʍʖʑ ɶɿɲ ɲʐʏɹʎ ʏɿʎ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ȴɿʃɲɿʉɷʉʍʀɸʎ», ʅɸ ɲʆɲʔʉʌɹʎ ʍɸ «30 ɻʅɹʌɸʎ ʅɸʏɳ ʏɻʆ ɻʅɸʌʉʅɻʆʀɲ ʋɲʌɲʄɲɴɼʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ʅɸʏɲɶɸʆɹʍʏɸʌɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ɲʋʊ ʃɳɽɸ ɇʐʅɴɲʄʄʊʅɸʆɻ ȴɿʃɲɿʉɷʉʍʀɲ ʋʉʐ ɷɿɲʏʐʋʙʆɸɿ ʏɻʆ ɸʋɿʔʑʄɲʇɻ ʋʉʐ ʋʌʊʍɽɸʏɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ʊʍʉʆ ɲʔʉʌɳ ʍʏɻ ʍʐɶʃɸʃʌɿʅɹʆɻ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ», vii) ʏɿʎ ɲʆɲʔʉʌɹʎ ʍʏɿʎ ʋɲʌɲɶʌɳʔʉʐʎ 1 ʃɲɿ 2 ʏʉʐ ȱʌɽʌʉʐ 36 (ȶʆɲʌʇɻ ɸʔɲʌʅʉɶɼʎ Ⱦɸʔɲʄɲʀʉʐ VI) ʍʏɻ «ʅɸʏɲɶɸʆɹʍʏɸʌɻ ɲʋʊ ʏɿʎ ɻʅɸʌʉʅɻʆʀɸʎ ʃɲʏɳ ʏɿʎ ʉʋʉʀɸʎ ɻ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ʏʀɽɸʏɲɿ ʍɸ ɿʍʖʑ ɶɿɲ ʃɲɽɸʅʀɲ ɲʋʊ ʏɿʎ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ʍʏɻʆ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ȴɿʃɲɿʉɷʉʍʀɸʎ» ʅɸ ɲʆɲʔʉʌɹʎ ʍɸ «30 ɻʅɹʌɸʎ ʅɸʏɳ ʏɻʆ ɻʅɸʌʉʅɻʆʀɲ ʋɲʌɲʄɲɴɼʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ʅɸʏɲɶɸʆɹʍʏɸʌɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ɲʋʊ ʃɳɽɸ ɇʐʅɴɲʄʄʊʅɸʆɻ ȴɿʃɲɿʉɷʉʍʀɲ ʋʉʐ ɷɿɲʏʐʋʙʆɸɿ ʏɻʆ ɸʋɿʔʑʄɲʇɻ ʋʉʐ ʉʄʉʃʄɻʌʙʍɸɿ ʏɿʎ ɸʍʘʏɸʌɿʃɹʎ ɷɿɲɷɿʃɲʍʀɸʎ ʏɻʎ ɶɿɲ ʏɻʆ ɹʆɲʌʇɻ ɸʔɲʌʅʉɶɼʎ ʏʘʆ ɷɿɲʏɳʇɸʘʆ ʏɻʎ ʋɲʌʉʑʍɲʎ ɇʑʅɴɲʍɻʎ ʊʍʉʆ ɲʔʉʌɳ ʍʏɻ ʍʐɶʃɸʃʌɿʅɹʆɻ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ» ʃɲɿ viii) ʏɻʆ ɲʆɲʔʉʌɳ ʍʏɻʆ ʋɲʌɳɶʌɲʔʉ 3 ʏʉʐ ȱʌɽʌʉʐ 36 (ȶʆɲʌʇɻ ɸʔɲʌʅʉɶɼʎ Ⱦɸʔɲʄɲʀʉʐ VI) ʍʏɻʆ «ɻʅɸʌʉʅɻʆʀɲ ʏɻʎ ɲʆɲʃʉʀʆʘʍɻʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ʏɻʎ ɷɿɸʑʌʐʆʍɻʎ ʏʉʐ ʃɲʏɲʄʊɶʉʐ ʏʘʆ ɇʐʅʔʘʆɿʙʆ», ix) ʏɿʎ ɲʆɲʔʉʌɹʎ ʍʏɻʆ ʋɲʌɳɶʌɲʔʉ 4 ʏʉʐ ȱʌɽʌʉʐ 36 (ȶʆɲʌʇɻ ɸʔɲʌʅʉɶɼʎ Ⱦɸʔɲʄɲʀʉʐ VI) ʍʏɻʆ «ɻʅɸʌʉʅɻʆʀɲ ʏɻʎ ɲʆɲʃʉʀʆʘʍɻʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ɲʋʊʍʐʌʍɻʎ ʏɻʎ ɸʋɿʔʑʄɲʇɻʎ», «ɻʅɸʌʉʅɻʆʀɲ ʏɻʎ ɲʆɲʃʉʀʆʘʍɻʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ɲʆʏɿʃɲʏɳʍʏɲʍɻʎ ʏɻʎ ɸʋɿʔʑʄɲʇɻʎ» ʃɲɿ «ɻʅɸʌʉʅɻʆʀɲ ʏɻʎ ɲʆɲʃʉʀʆʘʍɻʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ɲʋʊʍʐʌʍɻʎ ʏɻʎ ɲʆʏʀʌʌɻʍɻʎ ʍʏɻʆ ɸʋɿʔʑʄɲʇɻ» ʃɲɿ x) ʏɻʆ ɲʆɲʔʉʌɳ ʍʏɻʆ ʋɲʌɳɶʌɲʔʉ 5 ʏʉʐ ȱʌɽʌʉʐ 36 (ȶʆɲʌʇɻ ɸʔɲʌʅʉɶɼʎ Ⱦɸʔɲʄɲʀʉʐ VI) ʍʏɻʆ «ɻʅɸʌʉʅɻʆʀɲ ʏɻʎ ɲʆɲʃʉʀʆʘʍɻʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ʋʌʊʍɽɸʏɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ», ʅɸ ɲʆɲʔʉʌɹʎ ʍɸ «30 ɻʅɹʌɸʎ ʅɸʏɳ ʏɻʆ ɻʅɸʌʉʅɻʆʀɲ ʋɲʌɲʄɲɴɼʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ʅɸʏɲɶɸʆɹʍʏɸʌɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ɲʋʊ ʃɳɽɸ ɇʐʅɴɲʄʄʊʅɸʆɻ ȴɿʃɲɿʉɷʉʍʀɲ ʋʉʐ ɷɿɲʏʐʋʙʆɸɿ ʏɻʆ ɸʋɿʔʑʄɲʇɻ ʋʉʐ ʉʄʉʃʄɻʌʙʍɸɿ ʏɿʎ ɸʍʘʏɸʌɿʃɹʎ ɷɿɲɷɿʃɲʍʀɸʎ ʏɻʎ ɶɿɲ ʏɻʆ ɹʆɲʌʇɻ ɸʔɲʌʅʉɶɼʎ ʏʘʆ ɷɿɲʏɳʇɸʘʆ ʏʉʐ Ⱦɸʔɲʄɲʀʉʐ VI (ȴɿɲɿʏɻʍʀɲ) ʊʍʉʆ ɲʔʉʌɳ ʍʏɻ ʍʐɶʃɸʃʌɿʅɹʆɻ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ». ɴ) ȶʆɲ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ʋʉʐ ɷɿɲʏʐʋʙʆɸɿ ɸʋɿʔʑʄɲʇɻ ʍʑʅʔʘʆɲ ʅɸ ʏɻʆ ʐʋʉʋɲʌɳɶʌɲʔʉ ɲ) ɶʆʘʍʏʉʋʉɿɸʀ ʏɻʆ ɸʋɿɴɸɴɲʀʘʍɻ ʏɻʎ ʉʄʉʃʄɼʌʘʍɻʎ ʏʘʆ ɶ) ȵɳʆ ʅʀɲ ɼ ʋɸʌɿʍʍʊʏɸʌɸʎ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ʍɸ ʅʀɲ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ȴɿʃɲɿʉɷʉʍʀɸʎ ɷɿɲʏʐʋʙʍʉʐʆ ɸʋɿʔʑʄɲʇɻ ʍʑʅʔʘʆɲ ʅɸ ʏɻʆ ʋɲʌʉʑʍɲ ʋɲʌɳɶʌɲʔʉ, ɻ ɻʅɸʌʉʅɻʆʀɲ ɹʆɲʌʇɻʎ ɸʔɲʌʅʉɶɼʎ ʏʘʆ ɷɿɲʏɳʇɸʘʆ ʏɻʎ ɇʑʅɴɲʍɻʎ, ʏɻʎ ɲʋʊʍʐʌʍɻʎ ɼ ɲʆʏɿʃɲʏɳʍʏɲʍɻʎ ʅʀɲʎ ɸʋɿʔʑʄɲʇɻʎ, ʅʀɲʎ ʋʌʊʍɽɸʏɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ʊʍʉʆ ɲʔʉʌɳ ʍɸ ɲʐʏɼ ʏɻʆ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ, ɼ ʏʉʐ Ⱦɸʔɲʄɲʀʉʐ VI (ȴɿɲɿʏɻʍʀɲ) ɷɿɹʋɸʏɲɿ ɲʋʊ ʏɻʆ ʋɲʌʉʑʍɲ ʋɲʌɳɶʌɲʔʉ ɶɿɲ ʊʄɸʎ ʏɿʎ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ʍʏɻʆ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ȴɿʃɲɿʉɷʉʍʀɸʎ. ȱʌɽʌʉ 36 – ȶʆɲʌʇɻ ɸʔɲʌʅʉɶɼʎ Ⱦɸʔɲʄɲʀʉʐ VI
Ȱʆɸʇɳʌʏɻʏɲ ɲʋʊ ʏɻʆ ʋɲʌɳɶʌɲʔʉ 9 ʏʉʐ ȱʌɽʌʉʐ 28 (ȵʋɿʔʐʄɳʇɸɿʎ), ʏɻʆ ʋɲʌɳɶʌɲʔʉ 6 ʏʉʐ ȱʌɽʌʉʐ 29 (ȳʆʘʍʏʉʋʉɿɼʍɸɿʎ) ʃɲɿ ʏɿʎ ʋɲʌɲɶʌɳʔʉʐʎ 1 ɹʘʎ 6 ʏʉʐ ȱʌɽʌʉʐ 35 (ȶʆɲʌʇɻ ɸʔɲʌʅʉɶɼʎ), ʊʍʉʆ ɲʔʉʌɳ ʍɸ ɷʑʉ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ʍɸ ʅʀɲ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ȴɿʃɲɿʉɷʉʍʀɸʎ, ʉɿ ɷɿɲʏɳʇɸɿʎ ʏʉʐ Ⱦɸʔɲʄɲʀʉʐ VI (ȴɿɲɿʏɻʍʀɲ) ʏʀɽɸʆʏɲɿ ʍɸ ɸʔɲʌʅʉɶɼ: ɲ) ʊʍʉʆ ɲʔʉʌɳ ʍɸ ʐʋʉɽɹʍɸɿʎ ʋʉʐ ʏʀɽɸʆʏɲɿ ʐʋʊʗɻ ʏɻʎ ɲʌʅʊɷɿɲʎ ɲʌʖɼʎ ʅʀɲʎ ɇʐʅɴɲʄʄʊʅɸʆɻʎ ȴɿʃɲɿʉɷʉʍʀɲʎ [(ʊʋʘʎ ɲʆɲʔɹʌɸʏɲɿ ʍʏɻʆ ʐʋʉʋɲʌɳɶʌɲʔʉ ɲ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 1 ʏʉʐ ȱʌɽʌʉʐ 19 (ɉʋʉʖʌɸʘʏɿʃɼ ʃɲɿ ɷɸʍʅɸʐʏɿʃɼ ȴɿɲɿʏɻʍʀɲ)] ʃɲʏɳ ɼ ʅɸʏɳ ʏɻ ʅɸʏɲɶɸʆɹʍʏɸʌɻ ɲʋʊ ʏɿʎ ɻʅɸʌʉʅɻʆʀɸʎ ʃɲʏɳ ʏɿʎ ʉʋʉʀɸʎ ɻ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ʏʀɽɸʏɲɿ ʍɸ ɿʍʖʑ ɶɿɲ ʃɲɽɸʅʀɲ ɲʋʊ ʏɿʎ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ʍʏɻʆ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ȴɿʃɲɿʉɷʉʍʀɸʎ ʃɲɿ ɴ) ʊʍʉʆ ɲʔʉʌɳ ʍɸ ʐʋʉɽɹʍɸɿʎ ʋʉʐ ʏʀɽɸʆʏɲɿ ʐʋʊʗɻ ʏɻʎ ɲʌʅʊɷɿɲʎ ɲʌʖɼʎ ʅʀɲʎ ɇʐʅɴɲʄʄʊʅɸʆɻʎ ȴɿʃɲɿʉɷʉʍʀɲʎ ʋʌɿʆ ʏɻ ʅɸʏɲɶɸʆɹʍʏɸʌɻ ɲʋʊ ʏɿʎ ɻʅɸʌʉʅɻʆʀɸʎ ʃɲʏɳ ʏɿʎ ʉʋʉʀɸʎ ɻ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ʏʀɽɸʏɲɿ ʍɸ ɿʍʖʑ ɶɿɲ ʃɲɽɸʅʀɲ ɲʋʊ ʏɿʎ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ʍʏɻʆ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ȴɿʃɲɿʉɷʉʍʀɸʎ, ʏɻʆ ɻʅɸʌʉʅɻʆʀɲ ʋʉʐ ɲʅʔʊʏɸʌɸʎ ʉɿ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ȴɿʃɲɿʉɷʉʍʀɸʎ ɹʖʉʐʆ ɶʆʘʍʏʉʋʉɿɼʍɸɿ ʍʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʊʏɿ ɹʖʉʐʆ ɸʋɿʏʑʖɸɿ ɲʅʉɿɴɲʀɲ ʍʐʅʔʘʆʀɲ ɷʐʆɳʅɸɿ ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 10 ʏʉʐ ȱʌɽʌʉʐ 19 (ɉʋʉʖʌɸʘʏɿʃɼ ʃɲɿ ɷɸʍʅɸʐʏɿʃɼ ȴɿɲɿʏɻʍʀɲ), ʅɲɺʀ ʅɸ ʋʄɻʌʉʔʉʌʀɸʎ ʍʖɸʏɿʃɳ ʅɸ ʏɻʆ ɻʅɸʌʉʅɻʆʀɲ ɼ ʏɿʎ ɻʅɸʌʉʅɻʆʀɸʎ ʃɲʏɳ ʏɿʎ ʉʋʉʀɸʎ ɲʐʏɹʎ ʉɿ ʐʋʉɽɹʍɸɿʎ ɽɸʘʌɸʀʏɲɿ ʊʏɿ ɹʖʉʐʆ ʏɸɽɸʀ ʐʋʊʗɻ ʏɻʎ ɲʌʅʊɷɿɲʎ ɲʌʖɼʎ ʅʀɲʎ ɇʐʅɴɲʄʄʊʅɸʆɻʎ ȴɿʃɲɿʉɷʉʍʀɲʎ [ʊʋʘʎ ɲʆɲʔɹʌɸʏɲɿ ʍʏɻʆ ʐʋʉʋɲʌɳɶʌɲʔʉ ɲ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 1 ʏʉʐ ȱʌɽʌʉʐ 19 (ɉʋʉʖʌɸʘʏɿʃɼ ʃɲɿ ɷɸʍʅɸʐʏɿʃɼ ȴɿɲɿʏɻʍʀɲ)] ʍʑʅʔʘʆɲ ʅɸ ʏʉʐʎ ʊʌʉʐʎ ɲʐʏɼʎ ʏɻʎ ɲʅʉɿɴɲʀɲʎ ʍʐʅʔʘʆʀɲʎ.
ȶʆɲ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ʅʋʉʌɸʀ ʆɲ ɸʋɿʔʐʄɲʖɽɸʀ ʏʉʐ ɷɿʃɲɿʙʅɲʏʉʎ ɶɿɲ ʏʉ Ⱦɸʔɳʄɲɿʉ VI (ȴɿɲɿʏɻʍʀɲ) ʆɲ ɸʔɲʌʅʊɺɸʏɲɿ ʍɸ ʅʀɲ ʐʋʊɽɸʍɻ ʋʉʐ ʏʀɽɸʏɲɿ ʐʋʊʗɻ ʏɻʎ ɲʌʅʊɷɿɲʎ ɲʌʖɼʎ ʅʀɲʎ ɇʐʅɴɲʄʄʊʅɸʆɻʎ ȴɿʃɲɿʉɷʉʍʀɲʎ ʋʌɿʆ ʏɻ ʅɸʏɲɶɸʆɹʍʏɸʌɻ ɲʋʊ ʏɿʎ ɻʅɸʌʉʅɻʆʀɸʎ ʃɲʏɳ ʏɿʎ ʉʋʉʀɸʎ ɻ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ʏʀɽɸʏɲɿ ʍɸ ɿʍʖʑ ɶɿɲ ʃɲɽɸʅʀɲ ɲʋʊ ʏɿʎ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ʍʏɻʆ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ȴɿʃɲɿʉɷʉʍʀɸʎ ʅʊʆʉ ʍʏʉʆ ɴɲɽʅʊ ʋʉʐ ʉɿ ɲʌʅʊɷɿɸʎ ɲʌʖɹʎ ʃɲɿ ʏʘʆ ɷʑʉ
ɇʏɻʆ ʋɸʌʀʋʏʘʍɻ ʅʀɲʎ ʆɹɲʎ Ⱦɲʄʐʋʏʊʅɸʆɻʎ Ɍʉʌʉʄʉɶɿʃɼʎ ɇʐʅʔʘʆʀɲʎ ʋʉʐ ɷʐʆɳʅɸɿ ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 5 ʏʉʐ ȱʌɽʌʉʐ 29 (ȳʆʘʍʏʉʋʉɿɼʍɸɿʎ) ʋʌʉʃʑʋʏɸɿ ɲʋʊ ɷɿɸʑʌʐʆʍɻ ʏʉʐ ʃɲʏɲʄʊɶʉʐ ʏʘʆ ɇʐʅʔʘʆɿʙʆ ʋʉʐ ɶʆʘʍʏʉʋʉɿʉʑʆʏɲɿ ʍʑʅʔʘʆɲ ʅɸ ʏɻʆ ʋɸʌʀʋʏʘʍɻ ii) ʏɻʎ ʐʋʉʋɲʌɲɶʌɳʔʉʐ ɲ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 1 ʏʉʐ ȱʌɽʌʉʐ 2 (ȵʌʅɻʆɸʀɲ ʏʘʆ ʊʌʘʆ), ʉɿ ɲʆɲʔʉʌɹʎ ʍʏɿʎ ʋɲʌɲɶʌɳʔʉʐʎ 1 ʃɲɿ 2 ʏʉʐ ʋɲʌʊʆʏʉʎ ȱʌɽʌʉʐ ʍʏɻ «ʅɸʏɲɶɸʆɹʍʏɸʌɻ ɲʋʊ ʏɿʎ ɻʅɸʌʉʅɻʆʀɸʎ ʃɲʏɳ ʏɿʎ ʉʋʉʀɸʎ ɻ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ʏʀɽɸʏɲɿ ʍɸ ɿʍʖʑ ɶɿɲ ʃɲɽɸʅʀɲ ɲʋʊ ʏɿʎ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ʍʏɻʆ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ȴɿʃɲɿʉɷʉʍʀɸʎ» ɲʆʏɿʃɲɽʀʍʏɲʆʏɲɿ ʅɸ ɲʆɲʔʉʌɹʎ ʍʏɻʆ «ɻʅɸʌʉʅɻʆʀɲ ʏɻʎ ɲʆɲʃʉʀʆʘʍɻʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ʏɻʎ ɷɿɸʑʌʐʆʍɻʎ ʏʉʐ ʃɲʏɲʄʊɶʉʐ ʏʘʆ ɇʐʅʔʘʆɿʙʆ».
Ȱʋʊʍʐʌʍɻ ɼ ɲʆʏɿʃɲʏɳʍʏɲʍɻ ɸʋɿʔʑʄɲʇɻʎ ʋʉʐ ɷɿɲʏʐʋʙʆɸʏɲɿ ʍʑʅʔʘʆɲ ʅɸ ʏɻʆ ʋɲʌɳɶʌɲʔʉ 4 ʏʉʐ ȱʌɽʌʉʐ 26 (ɇʐʅɴɲʏʊʏɻʏɲ) ɷʐʆɳʅɸɿ ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 9 ʏʉʐ ȱʌɽʌʉʐ 28 (ȵʋɿʔʐʄɳʇɸɿʎ), ɼ ɲʋʊʍʐʌʍɻ ɲʆʏʀʌʌɻʍɻʎ ʍɸ ɸʋɿʔʑʄɲʇɻ ʋʉʐ ɷɿɲʏʐʋʙʆɸʏɲɿ ʍʑʅʔʘʆɲ ʅɸ ʏɻʆ ʋɲʌɳɶʌɲʔʉ 2 ʏʉʐ ȱʌɽʌʉʐ 28 (ȵʋɿʔʐʄɳʇɸɿʎ) ʋʉʐ ɹʖɸɿ ʘʎ ɲʋʉʏɹʄɸʍʅɲ ʏɻʆ ɸʔɲʌʅʉɶɼ ʏʉʐ Ⱦɸʔɲʄɲʀʉʐ VI (ȴɿɲɿʏɻʍʀɲ) ʅɸʏɲʇʑ ɷʑʉ ɇʐʅɴɲʄʄʊʅɸʆʘʆ ʍɸ ʅʀɲ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ȴɿʃɲɿʉɷʉʍɿʙʆ, ʏʀɽɸʆʏɲɿ ʍɸ ɸʔɲʌʅʉɶɼ ʍʑʅʔʘʆɲ ʅɸ ʏɿʎ ʐʋʉʋɲʌɲɶʌɳʔʉʐʎ ɲ) ʃɲɿ ɴ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 1 ʏʉʐ ʋɲʌʊʆʏʉʎ ȱʌɽʌʉʐ, ʅɸ ʏɻʆ ɸʇɲʀʌɸʍɻ ʊʏɿ ʉɿ ɲʆɲʔʉʌɹʎ ʍʏɻ «ʅɸʏɲɶɸʆɹʍʏɸʌɻ ɲʋʊ ʏɿʎ ɻʅɸʌʉʅɻʆʀɸʎ ʃɲʏɳ ʏɿʎ ʉʋʉʀɸʎ ɻ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ʏʀɽɸʏɲɿ ʍɸ ɿʍʖʑ ɶɿɲ ʃɲɽɸʅʀɲ ɲʋʊ ʏɿʎ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ʍʏɻʆ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ȴɿʃɲɿʉɷʉʍʀɸʎ» ɲʆʏɿʃɲɽʀʍʏɲʆʏɲɿ ʅɸ ɲʆɲʔʉʌɹʎ ʍʏɻʆ «ɻʅɸʌʉʅɻʆʀɲ ʏɻʎ ɲʆɲʃʉʀʆʘʍɻʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ɲʆɳʃʄɻʍɻʎ ʏɻʎ ɸʋɿʔʑʄɲʇɻʎ», «ɻʅɸʌʉʅɻʆʀɲ ʏɻʎ ɲʆɲʃʉʀʆʘʍɻʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ɲʋʊʍʐʌʍɻʎ ʏɻʎ ɸʋɿʔʑʄɲʇɻʎ» ɼ «ɻʅɸʌʉʅɻʆʀɲ ʏɻʎ ɲʆɲʃʉʀʆʘʍɻʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ɲʋʊʍʐʌʍɻʎ ʏɻʎ ɲʆʏʀʌʌɻʍɻʎ ʍʏɻʆ ɸʋɿʔʑʄɲʇɻ», ɲʆʏʀʍʏʉɿʖɲ.
ɀʀɲ ʋʌʊʍɽɸʏɻ ɶʆʘʍʏʉʋʉʀɻʍɻ ʋʉʐ ʋʌɲɶʅɲʏʉʋʉɿɸʀʏɲɿ ɷʐʆɳʅɸɿ ʏɻʎ ʐʋʉʋɲʌɲɶʌɳʔʉʐ ɿʍʏ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 1 ʏʉʐ ȱʌɽʌʉʐ 29 (ȳʆʘʍʏʉʋʉɿɼʍɸɿʎ) ʏʀɽɸʏɲɿ ʍɸ ɸʔɲʌʅʉɶɼ ʍʑʅʔʘʆɲ ʅɸ ʏɿʎ ʐʋʉʋɲʌɲɶʌɳʔʉʐʎ ɲ) ʃɲɿ ɴ) ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 1, ʅɸ ʏɻʆ ɸʇɲʀʌɸʍɻ ʊʏɿ ʉɿ ɲʆɲʔʉʌɹʎ ʍʏɿʎ ʋɲʌɲɶʌɳʔʉʐʎ 1 ʃɲɿ 2 ʏʉʐ ʋɲʌʊʆʏʉʎ ȱʌɽʌʉʐ ʍʏɻ «ʅɸʏɲɶɸʆɹʍʏɸʌɻ ɲʋʊ ʏɿʎ ɻʅɸʌʉʅɻʆʀɸʎ ʃɲʏɳ ʏɿʎ ʉʋʉʀɸʎ ɻ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ʏʀɽɸʏɲɿ ʍɸ ɿʍʖʑ ɶɿɲ ʃɲɽɸʅʀɲ ɲʋʊ ʏɿʎ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ʍʏɻʆ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ȴɿʃɲɿʉɷʉʍʀɸʎ» ɲʆʏɿʃɲɽʀʍʏɲʆʏɲɿ ʅɸ ɲʆɲʔʉʌɹʎ ʍʏɻʆ «ɻʅɸʌʉʅɻʆʀɲ ʏɻʎ ɲʆɲʃʉʀʆʘʍɻʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ ʏɻʎ ʋʌʊʍɽɸʏɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ». ȱʌɽʌʉ 37 – Ȱʋʉʖʙʌɻʍɻ
Ƀʋʉɿʉɷɼʋʉʏɸ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ɷʑʆɲʏɲɿ, ʃɲɽ’ ʉɿʉʆɷɼʋʉʏɸ ʖʌʊʆʉ, ʆɲ ɲʋʉʖʘʌɼʍɸɿ ɲʋʊ ʏɻʆ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ʅɹʍʘ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ʋʉʐ ɲʋɸʐɽʑʆɸʏɲɿ ʍʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ.
ȸ ɲʋʉʖʙʌɻʍɻ ɷʐʆɳʅɸɿ ʏɻʎ ʋɲʌɲɶʌɳʔʉʐ 1 ʏʀɽɸʏɲɿ ʍɸ ɸʔɲʌʅʉɶɼ ʏɻʆ ɻʅɸʌʉʅɻʆʀɲ ʋɲʌɲʄɲɴɼʎ ʏɻʎ ɶʆʘʍʏʉʋʉʀɻʍɻʎ ɲʋʊ ʏʉʆ Ⱥɸʅɲʏʉʔʑʄɲʃɲ. ɇɸ ʋɸʌɿʋʏʙʍɸɿʎ ʋʉʐ ɻ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ɹʖɸɿ ʏɸɽɸʀ ʍɸ ɿʍʖʑ ʊʍʉʆ ɲʔʉʌɳ ʍɸ ʊʄɸʎ ʏɿʎ ɇʐʅɴɲʄʄʊʅɸʆɸʎ ʍɸ ʅʀɲ Ⱦɲʄʐʋʏʊʅɸʆɻ Ɍʉʌʉʄʉɶɿʃɼ ɇʐʅʔʘʆʀɲ ȴɿʃɲɿʉɷʉʍʀɸʎ ʋʌɿʆ ʏɻʆ ɻʅɸʌʉʅɻʆʀɲ ʃɲʏɳ ʏɻʆ ʉʋʉʀɲ ɻ ɲʋʉʖʙʌɻʍɻ ɸʆʊʎ ȱʌɽʌʉ 38 – ɇʖɹʍɻ ʅɸ Ʌʌʘʏʊʃʉʄʄɲ
ȸ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ɷʑʆɲʏɲɿ ʆɲ ʍʐʅʋʄɻʌʙʆɸʏɲɿ ɲʋʊ ɹʆɲ ɼ ʋɸʌɿʍʍʊʏɸʌɲ ʋʌʘʏʊʃʉʄʄɲ.
ȳɿɲ ʆɲ ʃɲʏɲʍʏɸʀ ʍʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ʍɸ ɹʆɲ ʋʌʘʏʊʃʉʄʄʉ, ɹʆɲ Ⱦʌɳʏʉʎ ɼ ʅʀɲ ɷɿʃɲɿʉɷʉʍʀɲ ʋʌɹʋɸɿ ɸʋʀʍɻʎ ʆɲ ɸʀʆɲɿ ɇʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ʍʏɻʆ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ.
ȶʆɲ ɇʐʅɴɲʄʄʊʅɸʆʉ ʍʏɻʆ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ʅɹʌʉʎ ɷɸʆ ɷɸʍʅɸʑɸʏɲɿ ɲʋʊ ɹʆɲ ʋʌʘʏʊʃʉʄʄʉ ɸɳʆ ɷɸʆ ʃɲʏɲʍʏɸʀ ʍʐʅɴɲʄʄʊʅɸʆʉ ʅɹʌʉʎ ʍʏʉ ʋʌʘʏʊʃʉʄʄʉ ʍʑʅʔʘʆɲ ʅɸ ʏɿʎ ɷɿɲʏɳʇɸɿʎ ɲʐʏʉʑ. ȱʌɽʌʉ 39 – Ⱥɸʅɲʏʉʔʑʄɲʃɲʎ
Ƀ ȳɸʆɿʃʊʎ ȳʌɲʅʅɲʏɹɲʎ ʏʉʐ Ƀʌɶɲʆɿʍʅʉʑ Ƀɿʃʉʆʉʅɿʃɼʎ ɇʐʆɸʌɶɲʍʀɲʎ ʃɲɿ Ȱʆɳʋʏʐʇɻʎ ɸʀʆɲɿ ʉ Ⱥɸʅɲʏʉʔʑʄɲʃɲʎ ʏɻʎ ʋɲʌʉʑʍɲʎ ɇʑʅɴɲʍɻʎ ʃɲɿ ʉʋʉɿʉʐɷɼʋʉʏɸ ʋʌʘʏʉʃʊʄʄʉʐ ɷʐʆɳʅɸɿ ʏʉʐ ȱʌɽʌʉʐ 38 (ɇʖɹʍɻ ʅɸ Ʌʌʘʏʊʃʉʄʄɲ).
Ƀ Ⱥɸʅɲʏʉʔʑʄɲʃɲʎ ɶʆʘʍʏʉʋʉɿɸʀ ʍʏɲ ɇʐʅɴɲʄʄʊʅɸʆɲ ʅɹʌɻ ʃɲɿ ʏʉʐʎ ɉʋʉɶʌɳʔʉʆʏɸʎ ɸʆʏʊʎ ɸʆʊʎ ɻʅɸʌʉʄʉɶɿɲʃʉʑ ʅɼʆɲ: ɲ) ʉʋʉɿɲɷɼʋʉʏɸ ʐʋʉɶʌɲʔɼ ɷʐʆɳʅɸɿ ʏʉʐ ȱʌɽʌʉʐ 27 (ɉʋʉɶʌɲʔɼ ʃɲɿ ȵʋɿʃʑʌʘʍɻ, Ȱʋʉɷʉʖɼ ɼ ȶɶʃʌɿʍɻ), ɴ) ʏɻʆ ʃɲʏɳɽɸʍɻ ʉɿʉʐɷɼʋʉʏɸ ɸɶɶʌɳʔʉʐ ɸʋɿʃʑʌʘʍɻʎ, ɲʋʉɷʉʖɼʎ ɼ ɹɶʃʌɿʍɻʎ ɷʐʆɳʅɸɿ ʏʉʐ ȱʌɽʌʉʐ 27 (ɉʋʉɶʌɲʔɼ ʃɲɿ ȵʋɿʃʑʌʘʍɻ, Ȱʋʉɷʉʖɼ ɼ ȶɶʃʌɿʍɻ), ɶ) ʉʋʉɿɲɷɼʋʉʏɸ ɸʋɿʔʑʄɲʇɻ ɼ ɲʋʊʍʐʌʍɻ ɼ ɲʆʏɿʃɲʏɳʍʏɲʍɻ ɸʋɿʔʑʄɲʇɻʎ ɷʐʆɳʅɸɿ ʏʉʐ ȱʌɽʌʉʐ 28 (ȵʋɿʔʐʄɳʇɸɿʎ), ɷ) ʉʋʉɿɲɷɼʋʉʏɸ ɶʆʘʍʏʉʋʉʀɻʍɻ ɼ ʋʌʊʍɽɸʏɻ ɶʆʘʍʏʉʋʉʀɻʍɻ ɷʐʆɳʅɸɿʏʉʐ ȱʌɽʌʉʐ 29 (ȳʆʘʍʏʉʋʉɿɼʍɸɿʎ), ɸ) ʉʋʉɿɲɷɼʋʉʏɸ ʋʌʉʏɸɿʆʊʅɸʆɻ ʏʌʉʋʉʋʉʀɻʍɻ ʏɻʎ ʋɲʌʉʑʍɲʎ ɇʑʅɴɲʍɻʎ ɷʐʆɳʅɸɿ ʏʉʐ ȱʌɽʌʉʐ 33 (Ɉʌʉʋʉʋʉʀɻʍɻ), ʍʏ) ʉʋʉɿɲɷɼʋʉʏɸ ɲʋʉʖʙʌɻʍɻ ɲʋʊ ʏɻʆ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ ɷʐʆɳʅɸɿ ʏʉʐ ȱʌɽʌʉʐ 37 (Ȱʋʉʖʙʌɻʍɻ) ʃɲɿ ɺ) ʉʋʉɿɲɷɼʋʉʏɸ ɳʄʄɻ ɲʆɲʃʉʀʆʘʍɻ ʋʉʐ ʍʖɸʏʀɺɸʏɲɿ ʅɸ ʏɻʆ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ.
Ƀ Ⱥɸʅɲʏʉʔʑʄɲʃɲʎ ɷɿɲʏɻʌɸʀ ɷɻʅʉʍʀʘʎ ɷɿɲɽɹʍɿʅʉʐʎ ʃɲʏɲʄʊɶʉʐʎ ʏʘʆ: ɲ) Ⱦɲʄʐʋʏʊʅɸʆʘʆ Ɍʉʌʉʄʉɶɿʃʙʆ ɇʐʅʔʘʆɿʙʆ ɇɸ ʋʀʍʏʘʍɻ ʏʘʆ ɲʆʘʏɹʌʘ ʉɿ ʃɳʏʘɽɿ ʐʋʉɶʌɳʔʉʆʏɸʎ, ʆʊʅɿʅɲ ɸʇʉʐʍɿʉɷʉʏɻʅɹʆʉɿ ɶɿɲ ɲʐʏʊ, ʐʋɹɶʌɲʗɲʆ ʏɻʆ ʋɲʌʉʑʍɲ ɇʑʅɴɲʍɻ. ȶɶɿʆɸ ʍʏʉ Ʌɲʌʀʍɿ, ʏɻʆ 24ɻ Ɂʉɸʅɴʌʀʉʐ 2016, ʍʏɻʆ ɲɶɶʄɿʃɼ ʃɲɿ ʏɻ ɶɲʄʄɿʃɼ ɶʄʙʍʍɲ, ɲʅʔʉʏɹʌʘʆ ʏʘʆ ʃɸɿʅɹʆʘʆ ɽɸʘʌʉʐʅɹʆʘʆ ɸʇʀʍʉʐ ɲʐɽɸʆʏɿʃʙʆ, ʍɸ ɹʆɲ ʅʉʆɲɷɿʃʊ ɲʆʏʀʏʐʋʉ ʏʉ ʉʋʉʀʉ ʃɲʏɲʏʀɽɸʏɲɿ ʍʏʉ ɲʌʖɸʀʉ ʏʉʐ Ƀʌɶɲʆɿʍʅʉʑ Ƀɿʃʉʆʉʅɿʃɼʎ ɇʐʆɸʌɶɲʍʀɲʎ ʃɲɿ Ȱʆɳʋʏʐʇɻʎ. γνωστοποιήσεων σχετικά με την Πολυμερή Σύμβαση Κυρώνονται και έχουν την ισχύ, που ορίζει η παρ. 1 του άρθρου 28 του Συντάγματος, οι κάτωθι επιφυλάξεις και γνωστοποιήσεις της Ελληνικής Δημοκρατίας κατά την κατάθεση του εγγράφου επικύρωσης δυνάμει των άρθρων 28(5) και 29(1) της Σύμβασης στην αγγλική (Α) και σε μετάφραση στην ελληνική γλώσσα (Β): Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 1 Convention between the Hellenic Republic and the Republic of San Marino for the avoidance of double taxation with respect to taxes on income and on capital San Marino Original 26-06-2013 07-04-2014 2 Convention between the Republic and the Government of the Republic of Azerbaijan for the the prevention of fiscal evasion with respect to taxes on income and on capital Azerbaijan Original 16-02-2009 11-03-2010 3 Agreement between the Hellenic Republic and the Arab Republic of Egypt for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and on capital Egypt Original 27-11-2004 23-08-2006 4 Convention between the Hellenic Albania for the avoidance of double taxation with respect to taxes on income and on capital Albania Original 14-07-1995 13-12-2000 5 Convention between the Hellenic Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital Armenia Original 12-05-1999 18-07-2002 6 Convention between the Hellenic Austria for the avoidance of double taxation with respect to taxes on income and on capital Austria Original 18-07-2007 01-04-2009 7 Convention entre la République Hellénique et le Royaume de Belgique tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en matière d'impôts sur le revenu Belgium Original 25-05-2004 30-12-2005 Amending Instrument 16-03-2010 24-07-2017 8 Convention between Hellenic Republic and the Bosnia and Herzegovina for the avoidance of double taxation with respect to taxes on income and on capital Bosnia and Herzegovina Original 23-07-2007 12-07-2012 9 Bulgaria Original 15-02-1991 22-01-2002
| No | Other Contracting Jurisdiction | Original/ Amending Instrument | Date of Entry into Force | ||
|---|---|---|---|---|---|
| Date of | |||||
| Title | |||||
| Signature | |||||
| 1 | Convention between the Helleni | San Marino | Original | 26-06-2013 | 07-04-2014 |
| Republic and the Republic of San | |||||
| taxation with respect to taxes on | |||||
| income and on capital | |||||
| 2 | Convention between the | 16-02-2009 | 11-03-2010 | ||
| Republic and the Government of | |||||
| the Republic of Azerbaijan for th | |||||
| avoidance of double taxation an | |||||
| the prevention of fiscal evasion | |||||
| with respect to taxes on income | |||||
| and on capital | |||||
| 3 | Agreement between the Hellenic | 27-11-2004 | 23-08-2006 | ||
| Republic and the Arab Republic o | |||||
| Egypt for the avoidance of doubl | |||||
| taxation and prevention of fiscal | |||||
| evasion with respect to taxes on | |||||
| income and on capital | |||||
| 4 | Convention between the Helleni | 14-07-1995 | 13-12-2000 | ||
| Republic and the Republic of | |||||
| taxation with respect to taxes on | |||||
| income and on capital | |||||
| 5 | Convention between the Helleni | 12-05-1999 | 18-07-2002 | ||
| Republic and the Republic of | |||||
| Armenia for the avoidance o | |||||
| of fiscal evasion with respect to taxes on income and on capital | |||||
| 6 | Convention between the Helleni | Austria | Original | 18-07-2007 | 01-04-2009 |
| Republic and the Republic of | |||||
| taxation with respect to taxes on | |||||
| income and on capital | |||||
| 7 | Convention entre la République Hellénique et le Royaume de Belgique tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en matière d'impôts sur le revenu | Belgium | Original | 25-05-2004 | 30-12-2005 |
| 16-03-2010 | 24-07-2017 | ||||
| 8 | Convention between Helleni | Bosnia and | 23-07-2007 | 12-07-2012 | |
| Republic and the Bosnia and | Herzegovina | ||||
| Herzegovina for the avoidance o | |||||
| double taxation with respect to taxes on income and on capital | |||||
| 9 | Bulgaria | 15-02-1991 | 22-01-2002 |
Bulgaria for the avoidance of double taxation with respect to taxes on income and on capital Amending Instrument 18-07-2000 10 Convention entre la Grèce et la France tendant à éviter les doubles impositions et à établir des règles d’assistance administrative réciproque en matière d’impôts sur le revenu France Original 21-08-1963 31-01-1965 11 Agreement between the Kingdom of Greece and the Federal Republic of Germany for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital and to the trade tax Germany Original 18-04-1966 08-12-1967 12 Convention between the Hellenic Republic and Georgia for the avoidance of double taxation with respect to taxes on income and on capital Georgia Original 10-05-1999 20-10-2002 13 Convention between the Republic and the Government of the Kingdom of Denmark for the the prevention of fiscal evasion with respect on taxes on income and on capital Denmark Original 18-05-1989 18-01-1992 14 Convention between the Hellenic Republic and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income Switzerland Original 16-06-1983 21-02-1985 Amending Instrument (a) 04-11-2010 27-12-2011 Amending Instrument (b) 02-08-2012 17-01-2013 15 Convention between the Republic and the Government of the Republic of Estonia for the the prevention of fiscal evasion with respect to taxes to income and on capital Estonia Original 04-04-2006 01-08-2008 16 Agreement between the Republic and the Government of United Arab Emirates Original 18-01-2010 17-12-2014
| Convention between the Hellenic Republic and the Republic of Bulgaria for the avoidance of double taxation with respect to taxes on income and on capital | Amending | ||
|---|---|---|---|
| Republic and the Republic of | Instrument | ||
| Bulgaria for the avoidance of | |||
| double taxation with respect to | |||
| taxes on income and on capital | |||
| 10 | Convention entre la Grèce et la | France | Original |
| France tendant à éviter les double | |||
| d’assistance administrative | |||
| réciproque en matière d’impôts su | |||
| le revenu | |||
| 11 | Agreement between the Kingdom | ||
| of Greece and the Federal Republi | |||
| of Germany for the avoidance of | |||
| double taxation and the preventio | |||
| of fiscal evasion with respect to | |||
| taxes on income and capital and to | |||
| the trade tax | |||
| 12 | Convention between the Hellenic Republic and Georgia for the avoidance of double taxation with respect to taxes on income and on capital | Georgia | |
| Republic and Georgia for the | |||
| avoidance of double taxation with | |||
| respect to taxes on income and on | |||
| capital | |||
| 13 | Convention between the | Denmark | |
| Government of the Hellenic | |||
| Republic and the Government of | |||
| the Kingdom of Denmark for the | |||
| the prevention of fiscal evasion | |||
| with respect on taxes on income | |||
| and on capital | |||
| 14 | Convention between the Hellenic Republic and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income | Switzerland | |
| 15 | Convention between the | Estonia | |
| Government of the Hellenic | |||
| Republic and the Government of | |||
| the Republic of Estonia for the | |||
| the prevention of fiscal evasion | |||
| with respect to taxes to income an | |||
| on capital | |||
| 16 | Agreement between the | ||
| Government of the Hellenic | |||
| Republic and the Government of | |||
| 18-07-2000 | |||
| --- | --- | ||
| 21-08-1963 | 31-01-1965 | ||
| 18-04-1966 | 08-12-1967 | ||
| 10-05-1999 | 20-10-2002 | ||
| 18-05-1989 | 18-01-1992 | ||
| 16-06-1983 | 21-02-1985 | ||
| 04-11-2010 | 27-12-2011 | ||
| 02-08-2012 | 17-01-2013 | ||
| 04-04-2006 | 01-08-2008 | ||
| 18-01-2010 | 17-12-2014 |
the prevention of fiscal evasion with respect to taxes on income and on capital Amending Instrument 27-06-2013 17 Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Greece for the the prevention of fiscal evasion with respect to taxes on income United Kingdom Original 25-06-1953 15-01-1954 18 Convention between the Kingdom of Greece and the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income United States of America Original 20-02-1950 30-12-1953 19 Agreement between the Government of Greece and the Government of India for the avoidance of double taxation of income India Original 11-02-1965 17-03-1967 20 Convention between the Republic and the Government of Ireland for the avoidance of double taxation with respect to taxes on income, gains Ireland Original 24-11-2003 29-12-2004 21 Convention between the Hellenic Republic and Iceland for the the prevention of fiscal evasion with respect to taxes on income Iceland Original 07-07-2006 07-08-2008 22 Convention between the Hellenic Republic and the Kingdom of Spain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital Spain Original 04-12-2000 21-08-2002 23 Convention between the Hellenic Republic and the State of Israel for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income Israel Original 24-10-1995 06-03-1998
| the United Arab Emirates for the | Amending | ||
|---|---|---|---|
| avoidance of double taxation an | Instrument | ||
| the prevention of fiscal evasion | |||
| with respect to taxes on income | |||
| and on capital | |||
| 17 | Convention between the | United Kingdom | Original |
| Kingdom of Greece for the | |||
| avoidance of double taxation an | |||
| the prevention of fiscal evasion | |||
| with respect to taxes on income | |||
| 18 | Convention between the Kingdom of Greece and the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income | United States of America | Original |
| taxes on income | |||
| 19 | Agreement between the | India | Original |
| Government of India for the | |||
| avoidance of double taxation of | |||
| income | |||
| 20 | Convention between the | Ireland | Original |
| Government of the Hellenic | |||
| Republic and the Government of | |||
| taxation with respect to taxes on | |||
| income, gains | |||
| 21 | Convention between the Helleni | Iceland | Original |
| Republic and Iceland for the | |||
| avoidance of double taxation an | |||
| the prevention of fiscal evasion | |||
| with respect to taxes on income | |||
| 22 | Convention between the Helleni | Spain | Original |
| for the avoidance of double | |||
| taxation and the prevention of fiscal | |||
| evasion with respect to taxes on | |||
| income and on capital | |||
| 23 | Convention between the Helleni | Israel | Original |
| the avoidance of double taxatio | |||
| and for the prevention of fiscal | |||
| evasion with respect to taxes on | |||
| income | |||
| 27-06-2013 | |||
| --- | --- | ||
| 25-06-1953 | 15-01-1954 | ||
| 20-02-1950 | 30-12-1953 | ||
| 11-02-1965 | 17-03-1967 | ||
| 24-11-2003 | 29-12-2004 | ||
| 07-07-2006 | 07-08-2008 | ||
| 04-12-2000 | 21-08-2002 | ||
| 24-10-1995 | 06-03-1998 |
Republic and the Government of the Republic of Italy for the avoidance of double taxation with respect to taxes on income and on capital and the prevention of fiscal evasion Italy Original 03-09-1987 20-09-1991 25 Convention between the Hellenic Republic and Canada for the the prevention of fiscal evasion with respect to taxes on income and on capital Canada Original 29-06-2009 16-12-2010 26 Agreement between the Republic and the Government of the State of Qatar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Qatar Original 26-10-2008 20-03-2010 27 Agreement between the Republic and the Government of the People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income China (People’s Republic of) Original 03-06-2002 11-11-2005 28 Convention between the Hellenic Republic and the Republic of Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Korea Original 20-03-1995 10-07-1998 29 Agreement between the Hellenic Republic and the State of Kuwait for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital Kuwait Original 02-03-2003 20-04-2005 30 Agreement between the Hellenic Croatia for the avoidance of double taxation with respect to taxes on income and on capital Croatia Original 18-10-1996 18-12-1998
| 24 | Convention between the | Italy | Original | |
|---|---|---|---|---|
| Government of the Hellenic | ||||
| evasion | ||||
| 25 | Convention between the Hellenic Republic and Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital | Canada | Original | |
| and on capital | ||||
| 26 | Agreement between the | Qatar e | Original | |
| Government of the Hellenic | ||||
| respect to taxes on income | ||||
| 27 | Agreement between the | China (People’s Republic of) | Original | |
| Government of the Hellenic | ||||
| and the prevention of fiscal evasion | ||||
| with respect to taxes on income | ||||
| 28 | Convention between the Hellenic | Korea l | Original | |
| Republic and the Republic of Korea | ||||
| for the avoidance of double | ||||
| taxation and the prevention of fisca | ||||
| evasion with respect to taxes on income | ||||
| income | ||||
| 29 | Agreement between the Hellenic | Kuwait r | Original | |
| Republic and the State of Kuwait fo | ||||
| the avoidance of double taxation | ||||
| and the prevention of fiscal evasion | ||||
| with respect to taxes on income and on capital | ||||
| and on capital | ||||
| 30 | Agreement between the Hellenic Republic and the Republic of | Croatia | Original | |
| Republic and the Republic o | ||||
| Croatia for the avoidance of double | ||||
| taxation with respect to taxes on income and on capital | ||||
| income and on capital | ||||
| 03-09-1987 | 20-09-1991 | |||
| --- | --- | |||
| 29-06-2009 | 16-12-2010 | |||
| 26-10-2008 | 20-03-2010 | |||
| 03-06-2002 | 11-11-2005 | |||
| 20-03-1995 | 10-07-1998 | |||
| 02-03-2003 | 20-04-2005 | |||
| 18-10-1996 | 18-12-1998 |
Ⱦʑʋʌʉʐ ʋɸʌʀ ɲʋʉʔʐɶɼʎ ʏɻʎ ɷɿʋʄɼʎ ʔʉʌʉʄʉɶʀɲʎ ʃɲɿ ʏɻʎ ɲʋʉʏʌʉʋɼʎ ʏɻʎ ʔʉʌʉɷɿɲʔʐɶɼʎ ɸʆ ʍʖɹʍɸɿ ʋʌʉʎ ʏʉʐʎ ʔʊʌʉʐʎ ɸɿʍʉɷɼʅɲʏʉʎ (Convention between the Government of the Kingdom of Greece and the Government of the Republic of Cyprus for the the prevention of fiscal evasion with respect to taxes on income) Cyprus Original 30-03-1968 16-01-1969 32 Convention between the Republic and the Government of the Republic of Latvia for the the prevention of fiscal evasion with respect to taxes on income and on capital Latvia Original 27-03-2002 07-03-2005 33 Convention between the Republic and the Government of the Republic of Lithuania for the the prevention of fiscal evasion with respect to taxes on income and on capital Lithuania Original 15-05-2002 05-12-2005 34 Convention between the Hellenic Republic and the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital Luxembourg Original 22-11-1991 26-08-1995 35 Convention between the Hellenic Republic and Malta for the the prevention of fiscal evasion with respect to taxes on income Malta Original 13-10-2006 30-08-2008 36 Convention between the Hellenic Republic and the Kingdom of Morocco for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Morocco Original 20-03-2007 17-11-2010
| 31 | (cid:583)(cid:657)(cid:645)(cid:628)(cid:626)(cid:653)(cid:639)(cid:654) (cid:645)(cid:632)(cid:655)(cid:626)(cid:647)(cid:657) (cid:655)(cid:649)(cid:656) (cid:562)(cid:626)(cid:653)(cid:639)(cid:644)(cid:632)(cid:640)(cid:649)(cid:656) (cid:655)(cid:635) |
|---|---|
| (cid:565)(cid:644)(cid:644)(cid:627)(cid:631)(cid:649)(cid:654) (cid:643)(cid:626)(cid:639) (cid:655)(cid:635)(cid:654) (cid:564)(cid:635)(cid:645)(cid:649)(cid:643)(cid:652)(cid:626)(cid:655)(cid:640)(cid:626)(cid:654) (cid:655)(cid:635) | |
| (cid:574)(cid:657)(cid:651)(cid:652)(cid:649)(cid:656) (cid:651)(cid:632)(cid:652)(cid:640) (cid:626)(cid:651)(cid:649)(cid:660)(cid:656)(cid:630)(cid:636)(cid:654) (cid:655)(cid:635)(cid:654) (cid:631)(cid:639)(cid:651)(cid:644)(cid:636)(cid:654) | |
| (cid:660)(cid:649)(cid:652)(cid:649)(cid:644)(cid:649)(cid:630)(cid:640)(cid:626)(cid:654) (cid:643)(cid:626)(cid:639) (cid:655)(cid:635)(cid:654) (cid:626)(cid:651)(cid:649)(cid:655)(cid:652)(cid:649)(cid:651)(cid:636)(cid:654) (cid:655)(cid:635)(cid:654) | |
| (cid:660)(cid:649)(cid:652)(cid:649)(cid:631)(cid:639)(cid:626)(cid:660)(cid:656)(cid:630)(cid:636)(cid:654) (cid:632)(cid:646) (cid:653)(cid:662)(cid:633)(cid:653)(cid:632)(cid:639) (cid:651)(cid:652)(cid:649)(cid:654) (cid:655)(cid:649)(cid:656)(cid:654) | |
| (cid:660)(cid:650)(cid:652)(cid:649)(cid:656)(cid:654) (cid:632)(cid:639)(cid:653)(cid:649)(cid:631)(cid:636)(cid:645)(cid:626)(cid:655)(cid:649)(cid:654) | |
| (Convention between the | |
| Greece and the Government of the | |
| Republic of Cyprus for the | |
| avoidance of double taxation an | |
| the prevention of fiscal evasion | |
| with respect to taxes on income) | |
| 32 | Convention between the |
| Government of the Hellenic | |
| Republic and the Government of | |
| the Republic of Latvia for the | |
| avoidance of double taxation an | |
| the prevention of fiscal evasion | |
| with respect to taxes on income | |
| and on capital | |
| 33 | Convention between the |
| Government of the Hellenic | |
| Republic and the Government of | |
| the Republic of Lithuania for the | |
| avoidance of double taxation an | |
| the prevention of fiscal evasion | |
| with respect to taxes on income | |
| and on capital | |
| 34 | Convention between the Helleni |
| Republic and the Grand Duchy o | |
| Luxembourg for the avoidance o | |
| double taxation and the prevention | |
| of fiscal evasion with respect to taxes on income and on capital | |
| 35 | Convention between the Helleni |
| Republic and Malta for the | |
| avoidance of double taxation an | |
| the prevention of fiscal evasion | |
| with respect to taxes on income | |
| 36 | Convention between the Helleni |
| Republic and the Kingdom of | |
| Morocco for the avoidance of | |
| double taxation and the prevention | |
| taxes on income | |
| 30-03-1968 | 16-01-1969 |
| --- | --- |
| 27-03-2002 | 07-03-2005 |
| 15-05-2002 | 05-12-2005 |
| 22-11-1991 | 26-08-1995 |
| 13-10-2006 | 30-08-2008 |
| 20-03-2007 | 17-11-2010 |
States for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital Mexico Original 13-04-2004 07-12-2005 38 Convention between the Hellenic Moldova for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property Moldova Original 29-03-2004 11-07-2005 39 Convention between the Hellenic Republic and the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital South Africa Original 19-11-1998 19-02-2003 40 Convention between the Hellenic Republic and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital Norway Original 27-04-1988 16-09-1991 41 Agreement between the Republic and the Government of the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital Netherlands Original 16-07-1981 17-07-1984 Amending Instrument 18-01-2006 01-07-2006 42 Convention between the Government of the Hungarian People's Republic and the Republic for the avoidance of double taxation with respect to taxes on income and on capital Hungary Original 25-05-1983 17-02-1985 43 Convention between the Republic and the Cabinet of Ministers of Ukraine for the the prevention of fiscal evasion with respect to taxes on income and on property Ukraine Original 06-11-2000 26-09-2003
| 37 | Convention between the Hellenic Republic and the United Mexican States for the avoidance of double | Mexico l | Original |
|---|---|---|---|
| taxation and the prevention of fisca | |||
| evasion with respect to taxes on income and on capital | |||
| income and on capital | |||
| 38 | Convention between the Hellenic Republic and the Republic of Moldova for the avoidance of | Moldova | Original |
| Republic and the Republic of | |||
| Moldova for the avoidance of | |||
| double taxation and the prevention | |||
| of fiscal evasion with respect to taxes on income and on property | |||
| 39 | Convention between the Hellenic | South Africa l | Original |
| Republic and the Republic of South | |||
| Africa for the avoidance of double | |||
| taxation and the prevention of fisca | |||
| evasion with respect to taxes on income and on capital | |||
| income and on capital | |||
| 40 | Convention between the Hellenic Republic and the Kingdom of | Norway e l | Original |
| Republic and the Kingdom of | |||
| Norway for the avoidance of doubl | |||
| taxation and the prevention of fisca | |||
| evasion with respect to taxes on income and on capital | |||
| income and on capital | |||
| 41 | Agreement between the | Netherlands r | Original |
| Government of the Hellenic | |||
| the Kingdom of the Netherlands fo | |||
| the avoidance of double taxation | |||
| and the prevention of fiscal evasion | |||
| with respect to taxes on income and on capital | |||
| and on capital | |||
| 42 | Convention between the | Hungary | Original |
| Government of the Hungaria | |||
| People's Republic and the | |||
| Government of the Hellenic | |||
| Republic for the avoidance of | |||
| 43 | Convention between the | Ukraine | Original |
| Government of the Hellenic | |||
| Republic and the Cabinet of | |||
| Ministers of Ukraine for the | |||
| and on property | |||
| 13-04-2004 | 07-12-2005 | ||
| --- | --- | ||
| 29-03-2004 | 11-07-2005 | ||
| 19-11-1998 | 19-02-2003 | ||
| 27-04-1988 | 16-09-1991 | ||
| 16-07-1981 | 17-07-1984 | ||
| 18-01-2006 | 01-07-2006 | ||
| 25-05-1983 | 17-02-1985 | ||
| 06-11-2000 | 26-09-2003 |
Uzbekistan for the avoidance of double taxation with respect to taxes on income and on property Uzbekistan Original 01-04-1997 15-01-1999 45 Agreement between the Republic and the Government of the Polish People's Republic for the avoidance of double taxation with respect to taxes on income and on capital Poland Original 20-11-1987 28-09-1991 46 Convention between the Republic and the Government of the Portuguese Republic for the the prevention of fiscal evasion with respect to taxes on income Portugal Original 02-12-1999 13-08-2002 47 Convention between the Hellenic Republic and Romania for the avoidance of double taxation with respect to taxes on income and on capital Romania Original 17-09-1991 07-04-1995 48 Convention between the Republic and the Government of the Russian Federation for the for the prevention of fiscal evasion with respect to taxes on income and on capital Russia Original 26-06-2000 20-12-2007 49 Convention between the Republic and the Government of the Kingdom of Saudi Arabia for the the prevention of tax evasion with respect to taxes on income and on capital Saudi Arabia Original 19-06-2008 01-05-2010 50 Convention between the Hellenic Republic and the Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital Federal Republic of Yugoslavia (Serbia) Original 25-06-1997 08-06-2010 Amending Instrument 11-11-2008
| 44 | Convention between the Hellenic | ||
|---|---|---|---|
| Republic and the Republic of | |||
| taxes on income and on property | |||
| 45 | Agreement between the | ||
| Government of the Hellenic | |||
| Republic and the Government of | |||
| the Polish People's Republic for t | |||
| avoidance of double taxation wit | |||
| respect to taxes on income and o | |||
| capital | |||
| 46 | Convention between the | ||
| Government of the Hellenic | |||
| Republic and the Government of | |||
| the Portuguese Republic for the | |||
| avoidance of double taxation and | |||
| the prevention of fiscal evasion with respect to taxes on income | |||
| 47 | Convention between the Hellenic | ||
| Republic and Romania for the | |||
| avoidance of double taxation wit | |||
| respect to taxes on income and o | |||
| capital | |||
| 48 | Convention between the | ||
| Government of the Hellenic | |||
| Republic and the Government of | |||
| the Russian Federation for the | |||
| avoidance of double taxation and | |||
| for the prevention of fiscal evasio | |||
| and on capital | |||
| 49 | Convention between the | ||
| Government of the Hellenic | |||
| Republic and the Government of | |||
| the Kingdom of Saudi Arabia for t | |||
| avoidance of double taxation and | |||
| the prevention of tax evasion wit | |||
| respect to taxes on income and o | |||
| capital | |||
| 50 | Convention between the Hellenic | c f | Federa |
| Republic and the Federal Republi | Republic of | ||
| of Yugoslavia for the avoidance o | Yugoslavia | ||
| double taxation with respect to taxes on income and on capital | (Serbia | ||
| 01-04-1997 | 15-01-1999 | ||
| --- | --- | ||
| 20-11-1987 | 28-09-1991 | ||
| 02-12-1999 | 13-08-2002 | ||
| 17-09-1991 | 07-04-1995 | ||
| 26-06-2000 | 20-12-2007 | ||
| 19-06-2008 | 01-05-2010 | ||
| 25-06-1997 | 08-06-2010 | ||
| 11-11-2008 | |||
| Russia | Original | ||
| --- | --- | ||
| Saudi Arabia | Original |
Republic and the Government of the Czechoslovak Socialist Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Czechoslovak Socialist Republic (Slovak Republic) Original 23-10-1986 23-05-1989 52 Convention between the Hellenic Slovenia for the avoidance of double taxation with respect to taxes on income and on capital Slovenia Original 05-06-2001 08-12-2003 53 Convention between the Government of the Kingdom of Greece and the Government of the Kingdom of Sweden for the the prevention of fiscal evasion with respect to taxes on income and capital Sweden Original 06-10-1961 20-08-1963 54 Convention between the Republic and the Government of Republic of Turkey for the avoidance of double taxation with respect to taxes on income Turkey Original 02-12-2003 05-03-2004 55 Agreement between the Republic and the Government of the Czechoslovak Socialist Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Czechoslovak Socialist Republic (Czech Republic) Original 23-10-1986 23-05-1989 56 Convention entre la République Hellénique et la République Tunisienne tendant à éviter la double imposition en matière d’impôts sur le revenu et sur les gains en capital Tunisia Original 31-10-1992 29-09-2010 Amending Instrument 14-05-2007 57 Convention between the Government of the Republic of Finland and the Government of the Hellenic Republic for the avoidance of double taxation with respect to taxes on income and on capital Finland Original 21-01-1980 04-10-1981
Article 3 – Transparent Entities
| 51 | Agreement between the | |
|---|---|---|
| Government of the Hellenic | ||
| Republic and the Government o | ||
| the Czechoslovak Socialist Republic | ||
| for the avoidance of double | ||
| evasion with respect to taxes on | ||
| income | ||
| 52 | Convention between the Hellenic | |
| Republic and the Republic of | ||
| Slovenia for the avoidance of | ||
| double taxation with respect to | ||
| taxes on income and on capital | ||
| 53 | Convention between the | |
| Government of the Kingdom of | ||
| Greece and the Government of the | ||
| Kingdom of Sweden for the | ||
| avoidance of double taxation and | ||
| the prevention of fiscal evasion | ||
| with respect to taxes on income | ||
| and capital | ||
| 54 | Convention between the | |
| Government of the Hellenic | ||
| Republic and the Government o | ||
| Republic of Turkey for the | ||
| avoidance of double taxation with | ||
| respect to taxes on income | ||
| 55 | Agreement between the | |
| Government of the Hellenic | ||
| Republic and the Government o | ||
| the Czechoslovak Socialist Republic | ||
| for the avoidance of double | ||
| evasion with respect to taxes on | ||
| income | ||
| 56 | Convention entre la République Hellénique et la République Tunisienne tendant à éviter la double imposition en matière d’impôts sur le revenu et sur les gains en capital | Tunisia |
| 57 | Convention between the | Finland |
| Finland and the Government of the | ||
| Hellenic Republic for the avoidance | ||
| of double taxation with respect to | ||
| taxes on income and on capital | ||
| 23-10-1986 | 23-05-1989 | |
| --- | --- | |
| 05-06-2001 | 08-12-2003 | |
| 06-10-1961 | 20-08-1963 | |
| 02-12-2003 | 05-03-2004 | |
| 23-10-1986 | 23-05-1989 | |
| 31-10-1992 | 29-09-2010 | |
| 14-05-2007 | ||
| 21-01-1980 | 04-10-1981 | |
| Turkey | Original | |
| --- | --- | |
| Czechoslovak | Original | |
| Socialis | ||
| Republi | ||
| (Czech | ||
| Republic) |
of Article 3 not to apply to its Covered Tax Agreements.
Article 4 – Dual Resident Entities Pursuant to Article 4(3)(a) of the Convention, the Hellenic Republic reserves the right for the entirety of Article 4 not to apply to its Covered Tax Agreements.
Article 5 – Application of Methods for Elimination of Double Taxation Pursuant to Article 5(8) of the Convention, the Hellenic Republic reserves the right for the entirety of Article 5 not to apply with respect to the following agreements. Listed Agreement Number Other Contracting Jurisdiction 1 San Marino 2 Azerbaijan 4 Albania 5 Armenia 6 Austria 7 Belgium 8 Bosnia and Herzegovina 9 Bulgaria 10 France 11 Germany 12 Georgia 13 Denmark 14 Switzerland 15 Estonia 16 United Arab Emirates 17 United Kingdom 18 United States of America 19 India 20 Ireland 21 Iceland 23 Israel 25 Canada 26 Qatar 27 China (People’s Republic of) 28 Korea
| Listed Agreement Number | Other Contracting Jurisdiction | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Sa | n Mari | no | ||||||||||||||
| 2 | A | zerbaija | n | ||||||||||||||
| 3 | Egypt | ||||||||||||||||
| 4 | Albania | ||||||||||||||||
| 5 | Armenia | ||||||||||||||||
| 6 | Austria | ||||||||||||||||
| 7 | Belgium | ||||||||||||||||
| 8 | Bosnia and Herzegovina | ||||||||||||||||
| 9 | Bulgaria | ||||||||||||||||
| 10 | France | ||||||||||||||||
| 11 | G | erman | y | ||||||||||||||
| 12 | Georgia | ||||||||||||||||
| 13 | D | enmar | k | ||||||||||||||
| 14 | Sw | itzerla | nd | ||||||||||||||
| 15 | Estonia | ||||||||||||||||
| 16 | United Arab Emirates | ||||||||||||||||
| 17 | United Kingdom | ||||||||||||||||
| 18 | United States of America | ||||||||||||||||
| 19 | India | ||||||||||||||||
| 20 | Ireland | ||||||||||||||||
| 21 | Iceland | ||||||||||||||||
| 22 | Spain | ||||||||||||||||
| 23 | Israel | ||||||||||||||||
| 24 | Italy | ||||||||||||||||
| 25 | Canada | ||||||||||||||||
| 26 | Qatar | ||||||||||||||||
| 27 | China (People’s Republic of) | ||||||||||||||||
| 28 | Korea |
32 Latvia 33 Lithuania 34 Luxembourg 35 Malta 36 Morocco 37 Mexico 38 Moldova 40 Norway 41 Netherlands 42 Hungary 43 Ukraine 44 Uzbekistan 46 Portugal 47 Romania 48 Russia 49 Saudi Arabia 50 Serbia 52 Slovenia 53 Sweden 54 Turkey 57 Finland
Article 6 – Purpose of a Covered Tax Agreement a. Notification of Choice of Optional Provisions Pursuant to Article 6(6) of the Convention, the Hellenic Republic hereby chooses to apply Article 6(3). b. Notification of Existing Preamble Language in Listed Agreements Pursuant to Article 6(5) of the Convention, the Hellenic Republic considers that the following agreements are not within the scope of a reservation under Article 6(4) and contain preamble language described in Article 6(2). The text of the relevant preambular paragraph is identified below. Listed Agreement Number Contracting Jurisdiction Preamble Text 1 San Marino Wishing to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital 2 Azerbaijan taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
| 29 | Kuwait | ||||||
|---|---|---|---|---|---|---|---|
| 30 | Croatia | ||||||
| 31 | Cyprus | ||||||
| 32 | Latvia | ||||||
| 33 | L | ithuani | a | ||||
| 34 | Luxembourg | ||||||
| 35 | Malta | ||||||
| 36 | Morocc | o | |||||
| 37 | Mexico | ||||||
| 38 | Moldov | a | |||||
| 39 | South Africa | ||||||
| 40 | Norway | ||||||
| 41 | Netherlands | ||||||
| 42 | Hungary | ||||||
| 43 | Ukraine | ||||||
| 44 | Uzbekistan | ||||||
| 46 | Portuga | l | |||||
| 47 | Romani | a | |||||
| 48 | Russia | ||||||
| 49 | Saudi Arabia | ||||||
| 50 | Serbia | ||||||
| 52 | Slovenia | ||||||
| 53 | Sweden | ||||||
| 54 | Turkey | ||||||
| 55 | Czech Republic | ||||||
| 56 | Tunisia | ||||||
| 57 | Finland | ||||||
| Listed | Other | Preamble Text | |||||
| --- | --- | --- | --- | --- | --- | --- | --- |
| Agreement | Contracting | ||||||
| Number | Jurisdiction | ||||||
| 1 | San Marino | Wishing to conclude a Convention for the avoidance of double | |||||
| taxation with respect to taxes on income and on capital | |||||||
| 2 | Azerbaijan | Desiring to conclude a Convention for the avoidance of double | |||||
| taxation and the prevention of fiscal evasion with respect to | |||||||
| taxes on income and on capital |
taxation and the prevention of fiscal evasion with respect to taxes on income and on capital: 4 Albania Desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital: 5 Armenia taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 6 Austria desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital, 7 Belgium DESIREUX de conclure une Convention tendant à éviter les doubles impositions et à prévenir l’évasion fiscale en matière d’impôts sur le revenu, 8 Bosnia and Herzegovina taxation with respect to taxes on income and on capital 9 Bulgaria Desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital, 10 France désireux d’éviter dans la mesure du possible les doubles impositions en matière d’impôts sur le revenu 11 Germany Desiring to avoid double taxation and to prevent fiscal evasion with respect to taxes on income and capital and to the trade tax 12 Georgia Desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital 13 Denmark desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 14 Switzerland Desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income 15 Estonia taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 16 United Arab Emirates conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital 17 United Kingdom taxation and the prevention of fiscal evasion with respect to taxes on income, 18 United States of America desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income 19 India desire to conclude an Agreement for the avoidance of double taxation of income 20 Ireland taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, 21 Iceland taxation and the prevention of fiscal evasion with respect to taxes on income,
| 3 | Egypt | Desiring to conclude an Agreement for the avoidance of double | |||
|---|---|---|---|---|---|
| taxation and the prevention of fiscal evasion with respect to | |||||
| taxes on income and on capital | |||||
| 4 | Albania | Desiring to conclude a Convention for the avoidance of double | |||
| taxation with respect to taxes on income and on capital: | |||||
| 5 | Armenia | Desiring to conclude a Convention for the avoidance of double | |||
| taxation and the prevention of fiscal evasion with respect to | |||||
| taxes on income and on capital | |||||
| 6 | Austria | desiring to conclude a Convention for the avoidance of double | |||
| taxation with respect to taxes on income and on capital, | |||||
| 7 | Belgium | DESIREUX de conclure une Convention tendant à éviter les | |||
| doubles impositions et à prévenir l’évasion fiscale en matière | |||||
| d’impôts sur le revenu, | |||||
| 8 | Bosnia and | Desiring to conclude a Convention for the avoidance of double | |||
| Herzegovina | taxation with respect to taxes on income and on capital | ||||
| 9 | Bulgaria | Desiring to conclude a Convention for the avoidance of double | |||
| taxation with respect to taxes on income and on capital, | |||||
| 10 | France | désireux d’éviter dans la mesure du possible les doubles | |||
| impositions en | |||||
| matière d’impôts sur le revenu | |||||
| 11 | Germany | Desiring to avoid double taxation and to prevent fiscal evasion | |||
| with respect to taxes on income and capital and to the trade | |||||
| tax | |||||
| 12 | Georgia | Desiring to conclude a Convention for the avoidance of double | |||
| taxation with respect to taxes on income and on capital | |||||
| 13 | Denmark | desiring to conclude a Convention for the avoidance of double | |||
| taxation and the prevention of fiscal evasion with respect to | |||||
| taxes on income and on capital | |||||
| 14 | Switzerland | Desiring to conclude a Convention for the avoidance of double | |||
| taxation with respect to taxes on income | |||||
| 15 | Estonia | Desiring to conclude a Convention for the avoidance of double | |||
| taxation and the prevention of fiscal evasion with respect to | |||||
| taxes on income and on capital | |||||
| 16 | United Arab Emirates | conclusion of an agreement for the avoidance of double | |||
| taxation and the prevention of fiscal evasion with respect to | |||||
| taxes on income and capital | |||||
| 17 | United Kingdom | Desiring to conclude a Convention for the avoidance of double | |||
| taxation and the prevention of fiscal evasion with respect to | |||||
| taxes on income, | |||||
| 18 | United States of America | desiring to conclude a Convention for the avoidance of double | |||
| taxation and the prevention of fiscal evasion with respect to | |||||
| taxes on income | |||||
| 19 | India | desire to conclude an Agreement for the avoidance of double | |||
| taxation of income | |||||
| 20 | Ireland | Desiring to conclude a Convention for the avoidance of double | |||
| taxation and the prevention of fiscal evasion with respect to | |||||
| taxes on income and capital gains, | |||||
| 21 | Iceland | Desiring to conclude a Convention for the avoidance of double | |||
| taxation and the prevention of fiscal evasion with respect to | |||||
| taxes on income, |
taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, 23 Israel taxation and the prevention of fiscal evasion with respect to taxes on income Desiring to conclude a Convention to avoid double taxation with respect to taxes on income and on capital and to prevent fiscal evasion 25 Canada taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 26 Qatar desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income 27 China (People’s Republic of) taxation and the prevention of fiscal evasion with respect to taxes on income, 28 Korea taxation and the prevention of fiscal evasion with respect to taxes on income, the conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 30 Croatia Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and on capital 31 Cyprus ȵʋɿɽʐʅʉʑʍɲɿ ʏɻʆ ɲʋʉʔʐɶɼ ʏɻʎ ɷɿʋʄɼʎ ʔʉʌʉʄʉɶʀɲʎ ʃɲɿ ʏɻʎ ʔʉʌʉɷɿɲʔʐɶɼʎ ɸʆ ʍʖɹʍɸɿ ʋʌʉʎ ʏʉʐʎ ʔʊʌʉʐʎ ɸɿʍʉɷɼʅɲʏʉʎ, 32 Latvia taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 33 Lithuania taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, 34 Luxembourg taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 35 Malta taxation and the prevention of fiscal evasion with respect to taxes on income 36 Morocco desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income: 37 Mexico desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, 38 Moldova taxation and the prevention of fiscal evasion with respect to taxes on income and on property,
Η ανάγνωση του παρόντος εγγράφου δεν αντικαθιστά την ανάγνωση του αντίστοιχου τεύχους της Εφημερίδας της Κυβερνήσεως. Δεν αναλαμβάνουμε ευθύνη για τυχόν ανακρίβειες που οφείλονται στη μετατροπή του πρωτοτύπου σε αυτή τη μορφή.
Το κείμενο αυτό δημοσιεύεται υπό τους όρους επαναχρησιμοποίησης που ορίζει η ίδια η πηγή ΦΕΚ, όχι υπό άδεια της Legalize ούτε υπό άδεια δημόσιου τομέα.
ΦΕΚ
Δημόσιος τομέας (επίσημα κρατικά κείμενα)