Implementation of Vat in the Consumer Goods

7/21/2019 Implementation of Vat in the Consumer Goods

1/45

EJXICJCGRDRELG LA QDR

EG RNC OLG_SJCP FLLB_

4


2/45

DOMGLVICBFCJCGR_

E weii iemc tl tndgm Di Jefnt Diidn !l" c#c"tnegf tndt nc nd$ fe#cg tl %c& Dg' $c(lg'i E weii

iemc tl tndgm % !d%ei wne(n nd$ nci)c' %c dg' %lte#dtc' %c tl (l%)ictc tne$ (l%)"cncg$e#c

"c$cd"(n )"l*c(t& Dg' id$ti d $)c(edi tndgm$ tl % eg$t"+(tl" wnl nd$ ,ccg d $l+"(c l!

eg$)e"dtelg !l" %c dg' nd$ nci)c' %c d$ d !"ecg' '+"egf % te%c eg tnc (l+"$c&

-


3/45

D@_RPDOR

Rnc )"l*c(t e$ d,l+t d "c$cd"(n "cfd"'egf tnc e%)ic%cgtdtelg l! tnc QDR eg tnc FOO& Rnc tl)e(

wd$ $cic(tc' ,c(d+$c tnc FOO e$ )idggegf !l" QDR e%)ic%cgtdtelg eg tnc gcd" !+t+"c dg' tnc

e%)ie(dtelg$ l! tnc QDR td. d"c #c" +g(c"tdeg& Rnc dgdi$e$ wd$ (lg'+(tc' tl (nc(m tnc

e%)ie(dtelg$ l! QDR eg tnc (l+gt"ec$ tndt nd#c e%)ic%cgtc' tnc QDR ,c!l"c& _c(lg'i tnc #ecw$

l! tnc (lg$+%c"$ "cfd"'egf tnc QDR e%)ic%cgtdtelg lg tnc (lg$+%c" fll'$ nd#c di$l ,ccg

dgdi/c'& 8ltn tnc )"e%d" "c$cd"(n dg' tnc $c(lg'd" "c$cd"(n wc"c (lg'+(tc' eg tnc "c$cd"(n&

Rnc $d%)ic $e/c l! tnc +c$telggde"c $+"#c wd$ 0? dg' tnc !eg'egf$ "c#cdic' tndt %d*l"et l! tnc

)cl)ic d"c glt eg !d#l" l! tnc QDR& Rnc di$l ,ciec#c tndt QDR weii )+t c.t"d ,+"'cg lg tnce"

(lg$+%)telg )dttc"g$& Lg tnc ltnc" ndg' tnc $c(lg'd" Pc$cd"(n nd$ "c#cdic' tndt tnc (l+gt"ec$

tndt nd#c e%)ic%cgtc' tnc QDR ,c!l"c nd#c !deic' c(lgl%e(dii eg tnc id$t 0 'c(d'c$&

A+"tnc"%l"c2 tnc d$$c"telg$ tndt tnc QDR e$ !d#l"d,ic !l" tnc c(lgl% nd#c di$l ,ccg g+iie!ec'&

Eg $nl"t l+" "c$cd"(n nd$ "c#cdic' tndt tnc E%)ic%cgtdtelg l! tnc QDR eg tnc FOO e$ glt flegf tl

,c d $+((c$$ eg tnc !+t+"c2 tnc"c!l"c et $nl+i' glt ,c e%)ic%cgtc'&

0


4/45

C^COSREQC _SJJDPU

Rnc )"l*c(t $td"t$ , )"c$cgtegf dg egt"l'+(telg d,l+t Qdi+c D''c' Rd. 3QDR12 dg' c.)ideg$ tnc

gdt+"c l! QDR& QDR e$ d))iec' lg ,ltn fll' dg' $c"#e(c$ eg'e"c(ti& D!tc" )"c$cgtegf tnc

'c!egetelg !l" QDR tnc )"l*c(t tncg !l(+$c$ lg )"l#e'egf tnc )"l,ic% $tdtc%cgt wne(n2 6Rnc

E%)d(t l! e%)ic%cgtegf QDR eg FOO Ol+gt"ec$>&

Rnc "c$cd"(n di$l )"l#e'c$ eg!l"%dtelg lg tnc )"l(c$$ l! nlw tnc QDR wl"m$2 , d))iegf td.c$

eg'e"c(ti lg fll'$ dg' $c"#e(c$ ,ltn& Ietc"dt+"c "c#ecw e$ di$l )"c$cgtc' nefniefntegf tnc !d(t

tndt QDR e$ d $+((c$$!+i td. $$tc% wne(n e$ ,ccg d))iec' eg 40? (l+gt"ec$& Rnc QDR e$ d))iec'

lg dii tnc $c(tl"$ l! tnc c(lgl% !l" d(te#c td. (liic(telg eg(i+'egf "cdi c$tdtc dg' glg5

fl#c"g%cgtdi l"fdge/dtelg$& Rnc ietc"dt+"c "c#ecw "c#cdic' tndt tnc %lte#c ,cneg' QDR e$ tl

)"l%ltc dg c!!c(te#c td. $$tc%&

D!tc" )"c$cgtegf d 'ctdeic' ietc"dt+"c "c#ecw tnc "c$cd"(n tncg !l(+$c$ lg tnc dgdi$e$ l! tnc

(liic(tc' 'dtd2 , $t+'egf tnc e%)ie(dtelg$ l! QDR eg tnc "cdi wl"i'& Al+" 'e!!c"cgt c!!c(t$ l!

e%)ic%cgtegf QDR d"c di$l )"c$cgtc' dilgf wetn f"d)ne(di dgdi$e$2 !liilwc' , !l+" d$$c"telg$

l! QDR %tn$&

Rncg tnc (lg(i+$elg !l" dgdi$e$ g+%,c" lgc e$ )"c$cgtc' nefniefntegf tnc !d(t tndt e%)ic%cgtegf

QDR eg FOO (l+gt"ec$ weii nd#c %l"c gcfdte#c c!!c(t$ tncg )l$ete#c& Rnc"c!l"c e%)ic%cgtegf

QDR eg te%c$ l! "c(c$$elg weii nd#c gcfdte#c e%)d(t$ d$ dii tnc $c(tl"$ l! tnc c(lgl% weii fct

td.c'2 $c"#e(c$ dg' fll'$ ,ltn& Eg $+(n te%c$ l! ("c'et ("+g(n dg' ilw (lg$+%c" ,+egf )lwc"$

e%)ic%cgtegf QDR eg FOO (l+gt"ec$ weii nd#c gcfdte#c c!!c(t$&

Rnc "c$cd"(n tncg !l(+$c$ lg )"c$cgtegf tnc c!!c(t$ l! e%)ic%cgtegf QDR eg ltnc" (l+gt"ec$ l!

tnc wl"i' iemc Onegd dg' Odgd'd& Rnc %deg !l(+$ l! tnc "c$cd"(n wd$ tl !eg' l+t tnc c!!c(t$ l!

e%)ic%cgtegf QDR lg d )d"te(+id" (l+gt"ec$ c(lgl% wetn d !l(+$ lg FOO (l+gt"ec$& Pc$cd"(n

+c$telg$2 fldi$ dg' ie%etdtelg$ d"c di$l )"c$cgtc' !liilwc' , d (lg(i+$elg l! tnc "c$cd"(n&

Rnc "c$+it$ l! d $+"#c (lg'+(tc' eg tnc SDC "cfd"'egf tnc e%)ic%cgtdtelg l! QDR eg FOO

(l+gt"ec$ dg' tnc "c$+it$ d"c )"c$cgtc' wetn tnc nci) l! !"c+cg( 'e$t"e,+telg$& Rnc 'dtd wd$

(liic(tc' !"l% 0? "c$)lg'cgt$ lg "dg'l% ,d$e$& Eg tnc cg' tnc $t"+(t+"c' (il$c' cg'c' $+"#c

+c$telggde"c e$ di$l )"c$cgtc' eg d))cg'e(c$&

;


5/45

RD@IC LA OLGRCGR_

D8_RPDOR&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&0

C=COSREQC _SJJDP9&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&;

EGRPLBSORELG&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&:

X"l,ic% _tdtc%cgt&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&:

Nlw tnc QDR wl"m$&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&7

IERCPDRSPC PCQEC


6/45

Eg'ed&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&-

Onegd&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&-:

Odgd'd&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&-7

ALOS_ LA RNC PC_CDPON&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&-H

Pc$cd"(n +c$telg$&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&0?

Pc$cd"(n Fldi$&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&04

Ie%etdtelg$ l! tnc "c$cd"(n )"l*c(t&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&04

OLGOIS_ELG&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&00

C.)idgdtelg l! Pc$+it$ dg' Aeg'egf$&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&00

PCACPCGOC_&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&;4

DXXCGBEOC_&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&;0


7/45

EGRPLBSORELG

QDR e$ ,d$e(dii d !l"% l! eg'e"c(t td.dtelg $$tc%& eg tnc eg'e"c(t td.dtelg $$tc% tnc td. e$

ic#ec' lg tnc (lg$+%c" fll'$ dg' $c"#e(c$ eg'e"c(ti& Rnc "lic l! eg'e"c(t td.dtelg $$tc% e$

e%%cg$c eg tnc c(lgl%e( 'c#cil)%cgt l! d )d"te(+id" c(lgl%& QDR e$ ,d$e(dii d td. $$tc%

wne(n e$ ic#ec' lg tnc #di+c tndt e$ d''c' eg cd(n $+,$c+cgt )"l(c$$ l! tnc )"l'+(t dg' $c"#e(c&

Rne$ %cdg$ tndt tnc #di+c e$ d''c' tl tnc )"l'+(t$ !"l% tnc $td"t l! tnc )"l'+(telg )"l(c$$ tl tnc

!egdi $tdfc l!! tnc d(t+dii 'cie#c"egf tnc )"l'+(t tl tnc %d"mct 3DEGR_C2 -??71& Rnc td. e$

d''c' tl tnc )"l'+(t$ tndt d"c ,l+fnt !"l% ltnc" l"fdge/dtelg$ $+(n d$ tnc "dw %dtc"edi$ dg' tnc

!ege$nc' fll'$& D!tc" tnc )+"(nd$c l! "dw %dtc"edi$ tnc l"fdge/dtelg d))iec$ et$ lwg %d(negc dg'

id,l+" tl %dg+!d(t+"c tnc !egdi )"l'+(t$& Glw QDR weii ,c e%)l$c' lg c#c" $tdfc l! tnc

)"l'+(telg l! tnc )"l'+(t !"l% tnc )"l'+(telg ic#ci tl tnc !egdi "ctdei ic#ci& Rnc (di(+idtelg l!

QDR e$ tncg (di(+idtc' lg tnc Qdi+c d''c' wne(n e$ tnc 'e!!c"cg(c ,ctwccg tnc $dic$ #di+c dg'

tnc )+"(nd$c$ #di+c& Rnc de% l! tne$ )"l*c(t e$ tl $t+' tnc e%)d(t l! QDR e%)ic%cgtdtelg eg tnc

FOO dg' d$ tl wndt weii ,c tnc e%)d(t l! $+(n dg e%)ic%cgtdtelg& Rnc !eg'egf$ l! tne$ )"l*c(t

weii ,c dgdi/c' , +$egf tnc ietc"dt+"c "c#ecw$ , #d"el+$ d+tnl"$ dg' "c$cd"(nc"$ dg' tnc

$+"#c dgdi$e$ d,l+t tnc e%)ic%cgtdtelg l! tnc QDR&

Xrl`icj _tdtcjcgt

Rnc )"l,ic% $tdtc%cgt tnc "c$cd"(n weii dg$wc" e$ tnc 6E%)d(t l! e%)ic%cgtegf QDR 3Qdi+c

D''c' Rd.1 eg FOO Ol+gt"ec$>&

:


8/45

Nlw tnc QDR wlrms

QDR ,d$e(dii d td. tndt e$ ilw "dtc dg' ,"ld' ,d$c' tl "de$c "c#cg+c !l" tnc fl#c"g%cgt& Et e$

,d$e(dii d !l"% l! d "ctdei td. ,+t tnc (liic(telg$ d"c %d'c eg )ec(c$ dilgf tnc )"l'+(telg

)"l(c$$&

D $e%)ic c.d%)ic l! nlw tndt QDR wl"m$ e$ tndt l! d )"l'+(telg (ndeg l! d ild! l! ,"cd' wne(n

(l$t$ 4 'liid" eg tnc %d"mct& 3D$$+%egf tndt tnc "dtc l! QDR e$ 4?1

41 Rnc !d"%c" e$ mglwg tl f"lw tnc wncdt dg' $cii et tl tnc ,dmc" !l" d tltdi (l$t l! -? (cgt$&

Glw tnc ,dmc" )d$ tnc !d"%c" -- (cgt$ l! wne(n - (cgt$ e$ tnc QDR tndt tnc ,dmc" weii

)d tl tnc fl#c"g%cgt&-1 Rnc ,dmc" tncg ,dmc$ tnc ,"cd' dg' $cii$ et tl tnc $+)c" %d"mct !l" ? (cgt$& Rnc $+)c"

%d"mct )d$ tnc ,dmc" (cgt$& Rnc ,dmc" tncg $cg'$ tnc fl#c"g%cgt ; (cgt$ dg' mcc)$

tnc - (cgt$ tndt et )de' d$ QDR tl tnc !d"%c"&01 Glw tnc $+)c" %d"mct $cii$ tnc )"l'+(t !l" 4&4 tl tnc (+$tl%c"& L+t l! tne$ tnc

$+)c"%d"mct )d$ d))"l.e%dtci ; (cgt$ tl tnc fl#c"g%cgt2 dg' tnc ltnc" (cgt$ d"c mc)t

wetn tnc $+)c" %d"mct ,c(d+$c et nd$ %d'c tnc )d%cgt$ !l" Qdt tl tnc ,dmc" !l" (cgt$

)"el" tl tnc t"dg$d(telg&

Glw !"l% tnc wnlic )"l(c$$ et (dg ,c eg!c""c' tndt tnc fl#c"g%cgt "c(ce#c' d tltdi )d%cgt

l! 4? (cgt$ d$ tnc Qdi+c D''c' Rd.& Rne$ e$ ,c(d+$c et "c(ce#c' - (cgt$ !"l% tnc !d"%c"2 ;

(cgt$ !"l% tnc ,dmc" dg' ; (cgt$ !"l% tnc $+)c" %d"mct 3Ond"did%,l+$2 -?4-1& Rnc 4? (cgt$

lg tnc !egdi $dic l! tnc 4 'liid" ild! l! ,"cd' e$ tnc Qdi+c D''c' Rd.&

Glw tl %dmc et %l"c cd$ec"@

7


9/45

QDR : QDR lg tnc prec !l" #l$% tnc prl%"t &lr' QDR lg tnc prec !l" p(e% &lr tnc prl%"t)

Rne$ wd$ *+$t d $e%)ic c.d%)ic tl 'c%lg$t"dtc d$ tl nlw tnc QDR wl"m$&

IERCPDRSPC PCQECV

E%)ic%cgtegf QDR nd$ diwd$ ,ccg d $l+"(c l! !d$(egdtelg !l" %d*l" c(lgl%e( dg' !egdg(edi

c.)c"t$ l! d )d"te(+id" $l(ect l" (l+gt"& Rnc "c)c"(+$$elg$ dg' e%)ie(dtelg$ l! QDR $$tc% d"c

diwd$ !i+(t+dtegf wne(n %cdg$ tndt et $l%cte%c$ )"l#e'c tnc c(lgl%e( $$tc% d %+(n gcc'c'

,ll$t wneic eg ltnc" $(cgd"el$2 et (dg ,c 'd%dfegf& Rnc ,d$e( tnegf tl illml+t !l" nc"c e$ tnc

cg#e"lg%cgt eg wne(n tnc QDR wl+i' ,c e%)ic%cgtc'& Jdg !egdg(edi c.)c"t$ (etc tnc c(lgl%e(

cg#e"lg%cgt l! tnc (l+gt" d$ tnc %l$t e%)l"tdgt #d"ed,ic wncg 'e$(+$$egf d,l+t tnc

e%)ic%cgtdtelg l! QDR $$tc%& Nlwc#c" et e$ e%)l"tdgt tndt g+%c"l+$ ltnc" !d(tl"$ $nl+i' di$l

,c (lg$e'c"c' wncg "c#ecwegf tnc QDR $t"dtcf&

Etde F"eg,c"f 3-??H1 e$ tnc $+))l"tc" l! QDR $$tc% eg dg c(lgl% dg' )+,ie$nc' d "c$cd"(n

)d)c" ,d$c' lg $l%c l! tnc )d"tedi d'#dgtdfc$ l! e%)ic%cgtegf QDR $$tc%& Rnc d+tnl" nd$

$tdtc' eg ne$ "c$cd"(n tndt QDR e$ d nefni $+((c$$!+i %ctnl' l! td. (di(+idtelg dg' (liic(telg

wne(n e$ e%)ic%cgtc' eg l#c" 40? (l+gt"ec$ 3Ond"did%,l+$2 -?4-1& QDR nli'$ d nefn e%)l"tdg(c

eg %d*l" c(lgl%e( dg' !egdg(edi l"fdge/dtelg$ %l$t gltd,i wne(n e$ L"fdge/dtelg !l" C(lgl%e(

Oll)c"dtelg dg' Bc#cil)%cgt 3LCOB1& Rnc d+tnl" di$l (l%)d"c' QDR wetn Pctdei _dic$ Rd.

3P_R1 eg "cdi wl"i' $et+dtelg$ dg' eg!c""c' tndt QDR e$ %l"c c!!e(ecgt tndg P_R& Rnc d+tnl"

)legtc' l+t d %d*l" ,cgc!et l! QDR dfdeg$t P_R wne(n wd$ tndt QDR e$ e%)l$c' lg c#c" $tdfc

l! %dg+!d(t+"egf dg' )"l'+(telg& Rnc $)c(e!e(dtelg$ l! P_R diilw et tl ,c id,cic' lg #c" !cw

fll'$ dg' )"l'+(t$&

H


10/45

Rnc "c$cd"(nc" di$l tdimc' d,l+t 'e!!c"cgt cgtetec$ lg wne(n tnc QDR e$ d))ie(d,ic dg' nlw et

d!!c(t$ tnc $$tc% l! td. (liic(telg& Fll'$ dg' $c"#e(c$ )"l#e'c' , tnc fl#c"g%cgt dg' glg5

)"l!et l"fdge/dtelg$ !l"% d %d*l" )d"t l! (l%%l'etec$ eg %d*l"et l! tnc C+"l)cdg gdtelg$ dg'

QDR e$ ic#ec' lg tnc% tl cgndg(c tnc gdtelgdi td. (liic(telg )"l(c'+"c& _e%eid"i2 Pcdi C$tdtc e$

di$l dgltnc" $c(tl" wnc"c QDR nli'$ e%)l"tdg(c ,c(d+$c tnc"c d"c 'e!!c"cgt $tdfc$ eg#li#c'

wncg 'cdiegf wetn t"dg$d(telg$ "cidtc' tl Pcdi C$tdtc& Rnc "c$cd"(nc" wd$ d'd%dgt eg ne$

)+,ie$nc' d"te(ic tndt (lg$e'c"egf tnc 'e!!c"cgt l)telg$ l! td. $$tc%$ d#deid,ic tl dg c(lgl%2

QDR $cc%c' tnc %l$t d))"l)"edtc&

Egc Ic*c+gc 3-?441 di$l )+,ie$nc' d "c$cd"(n d"te(ic lg tnc )l$$e,ic (lgt"e,+telg$ l! QDR tl dg

l#c"dii td. (liic(telg $$tc% eg dg c(lgl%& Rnc d+tnl" (etc' QDR d$ tnc %l$t c!!e(ecgt t)c l!

(lg$+%)telg td. ,c(d+$c l! tnc g+%c"l+$ d'#dgtdfc$ tndt et )"c$cgt$ tl tnc c(lgl% l! d

)d"te(+id" (l+gt" 3Ic*c+gc2 -?441& Rnc d+tnl" 'e$(+$$c' d$ nlw tnc QDR $$tc% nd$ tdmcg l#c"

%d*l"et l! tnc (l+gt"ec$ d$ tnc )"c!c""c' (nle(c l! td. (liic(telg $$tc%& _dic$ td. e$ glw

,c(l%egf l,$lictc ,c(d+$c l! et$ (c"tdeg (nd"d(tc"e$te($ tndt ie%et et$ )ltcgtedi& Rnc "c$cd"(nc"

'e$(+$$c' d,l+t tnc e%)ic%cgtdtelg l! QDR dg' )legtc' l+t tnc !d(tl"$ wne(n $nl+i' ,c mc)t eg

%eg' wncg 'cdiegf wetn $+(n $$tc%& Rnc d+tnl" %cgtelgc' tndt wncg QDR e$ ,cegf

e%)ic%cgtc'2 d ,didg(c %+$t ,c !l+g' d%lgf tnc l,*c(te#c$ l! tnc tn"cc $tdmc5nli'c"$ wne(n d"c

tnc fl#c"g%cgt2 ,+$egc$$c$ dg' (ete/cg$&

D((l"'egf tnc "c$cd"(nc"2 tnc fl#c"g%cgt dg' tnc ,+$egc$$c$ d"c %l$t "c$)lg$e,ic !l" tnc

e%)ic%cgtdtelg l! tnc QDR $$tc% ,c(d+$c tnc d"c tnc lgc$ l! e%)"l#e$egf dg' 'c#cil)egf d

wl"megf )lie( !l" tnc td. (liic(telg $$tc%& Rnc "c$cd"(nc" di$l %d'c d )legt tndt tnc$c twl

cgtetec$ (dg e%)"l#c tnc %ctnl' l! (l$t (liic(telg , e%)ic%cgtegf tnc idtc$t tc(nglilf& Rne$

4?


11/45

weii di$l nci) eg "c'+(egf tnc (l$t l! tnc wnlic )"l(c'+"c& Rnc "c$cd"(nc" wd$ %l"c !l(+$c' lg

tnc C+"l)cdg QDR $$tc% ,c(d+$c et wd$ +etc $+((c$$!+i eg d(nec#egf et$ fldi$&

Ondg(ndi +%d" _nd"%d 3-??;1 e$ di$l d glte(cd,ic c(lgl%e$t wnl nd$ w"ettcg )d)c"$ lg tnc

e%)ie(dtelg$ l! QDR $$tc% eg (l+gt"ec$ c(lgl% c$)c(edii eg tnc (d$c l! Eg'ed& Eg ne$ )+,ie$nc'

d"te(ic2 tnc "c$cd"(nc" nd$ )d"te(+id"i tdimc' d,l+t nlw tnc QDR $$tc% nd$ ,c(l%c )l)+id" eg

Eg'ed dg' wndt wc"c tnc e%)ie(dtelg$ l! tne$ t)c l! td. $$tc% eg tnc (l+gt"$ c(lgl%

3_nd"%d2 -??;1& Rnc %deg n+"'ic tndt nd$ ,ccg )l$c' !l" et$ $%lltn e%)ic%cgtdtelg eg Eg'ed$

c(lgl% e$ "cidtc' tl tnc d'%ege$t"dte#c )"l,ic%$ dg' tnc (lg$tet+telgdi 'e!!e(+itec$ tndt d"l$c

'+c tl tnc (c"tdeg $)c(e!e(dtelg$ l! tne$ td. $$tc%& Fe#cg tnc g+%,c" l! ,cgc!et$ dg'

"c%+gc"dtelg$ tndt et )"l#e'c$2 %d*l"et l! tnc $tdtc$ eg Eg'ed d'l)tc' tne$ td. )lie( eg tnc cd"

-??? dg' tnc d+tnl" $)c(e!e(dii )legtc' l+t tndt et nd$ t"dg$!l"%c' tnc $$tc% l! td. (liic(telg

eg tnc$c $tdtc$&

Rnc d+tnl" di$l %cgtelgc' tndt QDR nd' $l%c )l$ete#c d!!c(t lg tnc c(lgl%e( "c!l"% l! tnc

(l+gt" wne(n ic' tl tnc 'c(cgt"die/dtelg l! c.)cg'et+"c$ "cidtc' tl tnc td. (liic(telg dg'

e%)ic%cgtdtelg )lie(ec$& Rne$ c(lgl%e( "c!l"% nd$ di$l fe#cg "e$c tl tnc gltelg l! 'c(cgt"die/egf

"c#cg+c "de$egf )lwc"$ $l tndt (icd" d((l+gtd,eiet (dg ,c 'lgc lg tnc$c %dttc"$& D((l"'egf tl

tnc "c$cd"(nc"2 tnc )+")l$c l! QDR nc"c e$ tl "c!egc tnc td. (liic(telg $$tc% dg' e! tne$ )+")l$c

e$ glt %ct tncg tnc c$$cg(c l! QDR 'e%ege$nc$ wne(n (dg )l$c )"l,ic%$ !l" tnc fl#c"g%cgt dg'

)lie( %dmc"$& Olg$e'c"egf tnc e%)ic%cgtdtelg dg' e%)ie(dtelg l! QDR $$tc%2 tnc "c$cd"(nc"

(lg(i+'c$ tndt eg l"'c" !l" tnc QDR $$tc% tl ,c ,cgc!e(edi lgc $nl+i' 'c#e$c d !"ecg'i !c'c"di

)lie( tndt weii eg(l")l"dtc tnc (lg(c)t$ l! QDR egtl et$ ,ill'iegc $l tl $)cdm&

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12/45

Ad"e' Rd'"l$ 3-??H1 'e$(+$$c' eg 'ctdei d,l+t tnc e%)ic%cgtdtelg dg' e%)ie(dtelg l! QDR $$tc%

eg dg c(lgl%& Rnc d+tnl" $)c(e!ec' tndt e%)ic%cgtegf QDR e$ glt cd$ dg' eg#li#c$ $t"dtcfe(

d))"ld(n tl et ,d(mc' +) wetn c!!c(te#c c(lgl%e( )lie( & Rnc "c$cd"(nc" di$l $)c(e!ec' $l%c

!d(tl"$ wne(n d"c gc(c$$d" eg tnc e%)ic%cgtdtelg l! QDR dg' tnc$c !d(tl"$ eg(i+'c (l%)dg

)d"te(e)dtelg2 ("cdtelg l! c!!e(ecgt d+'et d'%ege$t"dtelg dg' !eiegf )"l(c'+"c dg' !l(+$egf lg

f"lwtn eg tnc )"e#dtc $c(tl"&


13/45

c(lgl% wc"c "c$)lg$e,ic !l" ,"egfegf QDR $$tc% eg Gefc"ed dg' et wd$ l!!e(edii egt"l'+(c' eg

4HH0& Rl dgdi/c tnc c!!c(te#cgc$$ l! tnc QDR $$tc% eg tnc (l+gt" )lie(2 tnc "c$cd"(nc" (d""ec'

l+t d "c$cd"(n lg tnc tl)e( dg' tnc %ctnl'$ +$c' wc"c ne$tl"e(di dg' 'c$("e)te#c %ctnl'$& Rnc

d+tnl" (liic(tc' tnc 'dtd !"l% +c$telggde"c$2 'l(+%cgt$ dg' egtc"#ecw$& Rnc dgdi$e$ l! tnc 'dtd

wd$ 'lgc tn"l+fn tnc +$c l! )c"(cgtdfc dgdi$e$ dg' +dietdte#c dgdi$e$ tl !egdie/c tnc "c$+it$&

Rnc "c$cd"(nc" d!tc" dgdi/egf tnc 'dtd l,$c"#c' tndt d!tc" tnc e%)ic%cgtdtelg l! QDR2 tnc td.

"c#cg+c wd$ eg("cd$egf dgg+dii wetn d $tcd' "dtc& Nlwc#c"2 tnc "c$cd"(nc" %d'c dg

l,$c"#dtelg tndt et (dgglt ,c (diic' dg c!!e(ecgt )c"!l"%dg(c ,c(d+$c tnc (liic(telg l! tnc td.

wl+i' nd#c ,ccg %d'c nefnc" e! tnc td. l!!e(edi$ wc"c )"l)c"i d'%ege$tc"c' dg' "c%+gc"dtc'&

Rnc !+g(telgegf %d(negc" ,cneg' tnc QDR wd$ glt +) tl tnc %d"m !l" wne(n tnc d'%ege$t"dte#c

)lie( wd$ tl ,c ,id%c'& Ltnc"we$c2 tnc "c#cg+c eg("cd$c wd$ 'ctc"%egdgt l! tnc !d(t tndt QDR

$$tc% nci)$ eg tnc eg("cd$c (liic(telg l! td. "c#cg+c$& Rl (l+gtc" tnc$c n+"'ic$2 tnc "c$cd"(nc"

$+ffc$tc' tndt ,cttc" (lg'etelg$ !l" $c"#e(c $nl+i' ,c e%)ic%cgtc' dg' !de" td. (liic(telg

)"l(c'+"c$ $nl+i' ,c egt"l'+(c' wne(n (dg nci) ,ll$t +) tnc QDR c!!e(ecg( eg tnc Gefc"edg

c(lgl%&

Di!"c'l Jdg(eiid 3-??-1 )+,ie$nc' d "c$cd"(n d"te(ic lg tnc "c'e$t"e,+te#c c!!c(t$ l! QDR $$tc%

eg _)deg& Rnc "c$cd"(nc" $tdtc$ tndt tnc QDR $$tc% nd$ ,ccg tnc nefnc$t td. (liic(telg $$tc% !l"

tnc _)dge$n fl#c"g%cgt $eg(c tnc cd" -???& Rne$ %cdg$ tndt QDR nd$ ,ccg )"l#cg $+((c$$!+i

dg' ,cgc!e(edi !l" tnc ,+$egc$$c$ dg' )lie( %dmc"$ "c$e'egf eg _)deg 3Jdg(eiid2 -??-1& Rnc

"c$cd"(nc" 'c!egc' tnc de% l! ne$ )d)c" tl c.)ideg dg' "c'c!egc tnc "c'e$t"e,+telg l! td. t"cdt%cgt

!l" $c)d"dtc (dtcfl"ec$ l! td. c.)cg'et+"c& Rnc %deg fldi ,cneg' tnc e%)ic%cgtdtelg l! QDR

$$tc% eg dg (l+gt" e$ tl )"l%ltc c!!e(ecgt td. (liic(telg wetn d $tcd' eg("cd$c eg "c#cg+c$

dg' tl %dmc $+"c tndt tnc c.)cg'et+"c e$ ndg'ic' (l""c(ti& Rnc "c$cd"(nc" )"l)l$c' tndt tnc"c d"c

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g+%c"l+$ %ctnl'$ tn"l+fn wne(n tnc c!!e(ecg( l! QDR (dg ,c e%)"l#c' dg' tne$ (dg ,"egf eg

d,l+t $l(edi *+$te(c dg' c+di $tdg'egf eg tnc c(lgl%& Et di$l wl"m$ )l$ete#ci !l" tnc wci!d"c l!

fcgc"di )l)+idtelg&

DGDIU_E_

DGDIU_E_ *+, R-C EJ.IEODRELG_ LA QDR EG R-C PCDI VLPIB

Ditnl+fn QDR nd$ et$ lwg $nd"c l! d'#dgtdfc$ dg' 'e$d'#dgtdfc$2 ,+t et e$ #c" e%)l"tdgt tl

mglw tnc t"+c e%)d(t e! QDR lg tnc (lg$+%c"$ l! gdtelg$ tndt e%)ic%cgt Rnc QDR& Rne$ weii

)"l#e'c +$ d fll' e'cd d$ tl wndt tnc FOO (dg c.)c(t d!tc" tnc QDR e%)ic%cgtdtelg eg tnce" lwg

"cfelg& Rnc c(lgl%e( c!!c(t l! tnc QDR weii di$l ,c $ccg d$ tl wndt "cdii nd))cg$ eg tnc

c(lgl% d!tc" tnc QDR td. e$ e%)ic%cgtc' 3Bdgeci K& Jet(ncii2 -??1& A"l% tnc "c(l"'$ !l+g'

d"l+g' tnc wl"i' et e$ t"+c tl $d tndt tnc "c$+it$ l! tnc QDR nd#c ,ccg gl ,ccg +) tl tnc %d"m dt

dii& Et $cc%$ tndt tnc QDR e%)ic%cgtdtelg %efnt nd#c $l%c )l$ete#c e%)ie(dtelg$M nlwc#c" tnc

"c$+it$ l! tnl$c e%)ie(dtelg$ %efnt glt ,c d$ c.)c(tc'& 8d$c' lg tnc c(lgl%e( "c$cd"(n dg' $l%c

ne$tl"e(di c#e'cg(c et e$ #c" (icd" tndt tnc QDR (dg nd#c $l%c #c" gcfdte#c (lg$c+cg(c$&

Cacot 4; D QDR es mglwg tl treffcr jlrc flvcrgjcgt spcgbegf

dgb d nefncr tdx `rbcg lg tnc olgsjcrs!

Rnc !liilwegf (nd"t "c#cdi$ tndt tnc td. ,+"'cg e$ mglwg tl eg("cd$c wncg tnc QDR e$

e%)ic%cgtc' eg tnc c(lgl%& A"l% tnc f"d)n ,cilw et (dg ,c (icd"i $ccg tndt tnc td. ,+"'cg eg

tnc (l+gt"ec$ l! C+"l)cdg Sgelg +$c' tl ,c $iefnti nefnc" tndg tndt l! S_D wncg tnc QDR wd$

glt e%)ic%cgtc' eg tnc C+"l)cdg c(lgl%ec$& Lg tnc ltnc" ndg' Rnc Rd. ,+"'cg l! tnc S_D e$

ilw ,c(d+$c tnc 'e' glt e%)ic%cgt td. d$ )c" tnc "c(l"'$ l! -??& Lg tnc ltnc" ndg' tnc

(l+gt"ec$ eg tnc C+"l)cdg Sgelg %dgdfc' tl e%)ic%cgt Rnc QDR2 dg' d$ d "c$+it tnc td. ,+"'cg

4;


15/45

lg tnc lg tnc (lg$+%c"$ l! tnc (l+gt" eg("cd$c' %d$$e#ci l#c" tnc cd"$& Rnc %d*l" (d+$c l!

tnc 'e!!c"cg(c nd$ ,ccg tnc e%)ic%cgtdtelg l! tnc QDR td.& Rnc"c!l"c et e$ )"l#c' tndt tnc QDR

t"effc"$ nefnc" td. ,+"'cg$& Lg tnc ltnc" ndg' tnc fl#c"g%cgt $)cg'egf eg tnc c(lgl% weii

eg("cd$c d$ wcii ,c(d+$c tnc weii nd#c tl $+))l"t tnc )cl)ic wnl weii glt ,c d,ic tl )d tnc

td.c$ l" d"c lg $l%c meg' l! diilwdg(c$&

Rnc &l$$l/eg8 8r(pn #nl/# tnc e4p(t l& QDR lg tnc 8l0crg4cgt #pcg%eg8 l& tnc l"gtrec#

eg tnc C"rlpc(g Sgelg)

4


16/45

A"l% tnc f"d)n tnc $tdte$te($ l! tnc C+"l)cdg Sgelg tnc ,+"'cg l! fl#c"g%cgt $)cg'egf lg tnc

fl#c"g%cgt l! tnc C+"l)cdg Sgelg dg' tnc 'c,t ,+"'cg (dg (icd"i ,c $ccg& Lg tnc ltnc" ndg'

tnc td. ,+"'cg dg' tnc 'c,t ,+"'cg lg tnc c(lgl% l! S_ (dg cd$ei ,c (l%)d"c'& Et e$ #c"

l,#el+$ tl $d tndt tnc c(lgl% wne(n 'e' glt e%)ic%cgt tnc QDR wd$ eg d %l"c !d#l"d,ic

(lg'etelg tndg tnc c(lgl% tndt e%)ic%cgtc' tnc QDR&

C""C#R $%&'C( ); D QDR odg silw blwg tnc colglj* dgb

bcstrl* tnc +l`s

Rnc c(lgl% weii ,c $ilwc' 'lwg ,c(d+$c tnc QDR weii )+t $t"deg lg tnc )"l'+(telg $c(tl" l!

tnc c(lgl%& Rnc td. weii ,c (liic(tc' !"l% tnc )"l'+(telg $c(tl" dg' weii ,c t"dg$!c""c' tl tnc

fl#c"g%cgt& Rne$ weii %cdg tndt tnc c(lgl% (dg fct egtl d $tdg'5$teii dg' tnc c(lgl%e( f"lwtn

l! tnc (l+gt" e$ ,l+g' tl ,c ,d'i d!!c(tc' , $+(n d $$tc%& Rnc $ilwegf 'lwg l! tnc c(lgl%

4


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weii (d+$c tnc *l, ("cdtelg l))l"t+getec$ tl "+eg +) dg' tnc )cl)ic d"c flegf il$c tnc *l,$ tndt

tnc di"cd' nd'& Rnc %deg (d+$c l! tne$ )"l,ic% e$ ,c(d+$c l! tnc eg("cd$c eg tnc dff"cfdtc td.

,+"'cg l! tnc c(lgl%& Rnc QDR %efnt glt ,c tnc %l$t 'dgfc"l+$ l! tnc #d"el+$ td. $$tc%$ tndt

d"c d#deid,ic ,+t et e$ #c" wcii mglwg tl eg("cd$c tnc wc'fc ,ctwccg tnc )"ctd. eg(l%c dg' tnc

)l$t5td. (lg$+%)telg dt d %+(n id"fc" ic#ci& Rnc !liilwegf (nd"t weii )"l#e'c$ d "c(l"' l! tnc

(l+gt"ec$ tndt nd#c e%)ic%cgtc' tnc Qdi+c D''c' Rd. dg' et wd$ $ccg tndt QDR diwd$ "c$+itc'

eg nefnc" dff"cfdtc td. ,+"'cg lg tnc c(lgl%&

4:


18/45

Rnc f"d)n )"c$cgt$ tnc 'dtd l! tnc (l+gt"ec$ tndt nd#c e%)ic%cgtc' QDR eg tnc "c(cgt cd"$ dg'

tnc (lg$c+cg(c$ l! tnc (l+gt"ec$ d!tc" 4? cd"$& A"l% tnc f"d)n et (dg ,c (icd"i $ccg tndt tnc

%d*l"et l! tnc (l+gt"ec$ tndt nd#c e%)ic%cgtc' tnc QDR nd#c $+!!c"c' eg tnc ilgf "+g c.(c)t !l"

$l%c (l+gt"ec$ tndt d"c di"cd' #c" $t"lgf wci!d"c $tdtc$ $+(n d$ Odgd'd& A"l% tnc dgdi$e$ et

47


19/45

(dg di$l ,c $ccg tndt tnc (l+gt"ec$ $+(n d$ Aegidg' dg' _wc'cg $cc% tl nd#c nd' tnc f"cdtc$t il$$

,c(d+$c l! tnc e%)ic%cgtdtelg l! tnc QDR& Rnc "c$+it$ "c#cdi tndt tnc e%)ic%cgtdtelg l! tnc QDR

)lie( wd$ d (l%)ictc !dei+"c eg tnc c(lgl%ec$ dg' !+"tnc" eg("cd$c' tnc td. ,+"'cg tndt wd$

di"cd' mglwg tl ,c #c" nefn& Rnc "c$+it$ d"c dfdeg glt d fll' eg'e(dtelg !l" tnc FOO ,c(d+$c

tnc %d*l"et l! tnc (l+gt"ec$ nd#c $nlwg dg eg("cd$egf t"cg' eg tnc td. ,+"'cg !l" tnc (lg$+%c"$

dg' gl"%di (ete/cg$ l! tnc (l+gt"& A+"tnc"%l"c tnc td. ,+"'cg e$ glt tnc lgi 'c)d"t%cgt tndt e$

d!!c(tc' , tnc e%)ic%cgtdtelg l! tnc QDR2 tnc c(lgl%e( f"lwtn e$ di$l gcfdte#ci d!!c(tc' ,

tnc e%)ic%cgtdtelg ,c(d+$c tnc e%)ic%cgtdtelg %cdg$ %l"c td. ,+"'cg lg tnc c(lgl%ec$&


20/45

ltnc" td.c$ tndt tnc (+$tl%c"$ nd#c tl )d& Rnc QDR nd$ diwd$ ,ccg e%)l$c' eg d''etelg tl tnc

td.c$ tndt d"c di"cd' )"c#dicgt lg tnc (+$tl%c"$& Rnc d'#l(dtc$ l! Qdt 'l d"f+c tndt tnc Qdt (dg

,c +$c' tl ilwc" tnc td.c$ lg tnc )c"$lgdi dg' (l")l"dtc eg(l%c l! tnc (l+gt"&

Rnc !liilwegf (nd"t "c#cdi$ tndt tnc QDR 'lc$ glt icd' tl ilwc" td.c$ l" td. "dtc$ eg tnc eg(l%c$

dg' )"l!et$ l! tnc (l+gt"ec$&

A"l% tnc f"d)n et (dg (icd"i ,c $ccg tndt tnc e%)ic%cgtdtelg l! QDR nd$ nd' gcfdte#c

(lg$c+cg(c$ eg tnc C+"l)cdg Sgelg !l" tnc td.c$ e%)l$c' lg eg(l%c$ dg' )"l!et$& Dt lgc ndg'

wc nd#c tnc S_D wnl nd$ glt e%)ic%cgtc' tnc QDR d$ l! tnc $tdte$te($ l! -??& Dg' dt tnc ltnc"

ndg' wc nd#c tnc d#c"dfc$ !"l% tnc (l+gt"ec$ l! tnc wnlic C+"l)cdg Sgelg wnl nd#c ,ccg

mglwg tl e%)ic%cgt tnc QDR eg tnce" (l+gt"ec$& Rnc f"d)n $nlw$ tndt eg tnc )c"el' l! 0: cd"$

-?


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QDR nd$ ,ccg $efge!e(dgti gcfdte#c !l" tnc eg(l%c$ dg' )"l!et$ l! tnc (lg$+%c" l" tnc (ete/cg$

l! tnc C+"l)cdg Sgelg& Rnc %l$t egtc"c$tegf !d(t tl ,c gltc' !"l% tnc dgdi$e$ e$ tndt S_D nd$

"c'+(c' et$ td.c$ lg tnc eg(l%c dg' )"l!et$ eg tnc )c"el' l! 0: cd"$2 dg' tne$ nd$ lgi ,ccg

)l$$e,ic ,c(d+$c tnc QDR nd' glt ,ccg e%)ic%cgtc' eg tnc c(lgl%&

Eg d $e%eid" wd $l%c ,+$egc$$ )cl)ic d"c l! tnc #ecw tndt QDR (dg d(t+dii nci) tl ilwc" tnc

(l")l"dtc td.c$ lg tnce" )"l!et$& Rne$ e$ dfdeg glt *+$te!ec' ,c(d+$c l! tnc !d(t tndt tnc

e%)ic%cgtdtelg l! QDR nd$ 'lgc gltnegf ,+t d((cic"dtc' tnc td.c$ lg tnc (l")l"dtc eg(l%c l!

tnc ,+$egc$$&

Rnc f"d)n "c#cdi$ tndt tnc (l")l"dtc td. lg tnc (l")l"dtc eg(l%c l! tnc c(lgl% nd#c eg("cd$c'

%d$$e#ci d!tc" tnc e%)ic%cgtdtelg l! tnc QDR eg tnc C+"l)cdg Sgelg& Rnc 4 %c%,c"$ l! tnc

-4


22/45

C+"l)cdg Sgelg $cc% tl nd#c $+!!c"c' %d$$e#ci d!tc" tnc e%)ic%cgtdtelg l! tnc QDR l#c" tnc

cd"$& Lg tnc ltnc" ndg' tnc c(lgl% l! tnc S_D nd$ d(t+dii "c'+(c' tnc td.c$ lg tnc (l")l"dtc

eg(l%c l#c" tnc cd"$ wetnl+t tnc e%)ic%cgtdtelg l! tnc QDR& D((l"'egf tl tnc $tdte$te($ et e$

t"+c tl $d tndt QDR d(t+dii eg("cd$c$ tnc td. lg tnc (l")l"dtc eg(l%c "dtnc" tndg 'c("cd$egf et&

A+"tnc"%l"c tnc"c d"c )liete(edg$ d"l+g' tnc wl"i' wnl nd#c !e.dtc' tnc d%l+gt lg tnc

'e$t"e,+telg l! tnc td. ,+"'cg& Rne$2 eg ltnc" wl"'$ %cdg tndt tnc "e(n )cl)ic nd#c ,ccg mglwg tl

,c )"lf"c$$e#c td. )dc"$ eg tnc c(lgl%&


23/45

tncg nd#c tl $cf"cfdtc tnc "c(l"'$ d((l"'egf tl tnc $tdt+$ l! tnc td. dg' $+,%et tnc $c)d"dtc

!l"%$ tl tnc td. d+tnl"etec$&

Rnc QDR weii ,c #c" )deg!+i !l" tnc $%dii ,+$egc$$c$ eg tne$ $cf%cgt& Rne$ e$ tnc !l"% l!

,+$egc$$ tndt e$ mglwg tl fcgc"dtc %l"c *l,$ tndg dg ltnc" ,+$egc$$ $cf%cgt& Rnc (l%)iedg(c

(l$t$ l! tnc $%dii ,+$egc$$c$ weii ,c nefn d$ (l%)d"c' tl tndt l! tnc id"fc ,+$egc$$c$2 wne(n d"c

mglwg tl )l$$c$$ $tdg'd"' d((l+gtegf dg' !egdg(c 'c)d"t%cgt$ tndt (dg d(t+dii "c'+(c tnc

(l%)iedg(c (l$t$ l! tnc ,+$egc$$& L#c"dii tnc e%)ic%cgtdtelg weii %cdg tndt tnc $%dii ,+$egc$$c$

d"c flegf tl $+!!c" d ilt eg )"l)l"telg tl tnc id"fc $ct+)$&

_CICORCB QDR JUR-_

Rnc !liilwegf d"c $l%c l! tnc $cic(tc' QDR %tn$ tndt tncc )"l)lgcgt$ l! tnc QDR nd#c ,ccg

mglwg tl (ide% te%c dg' dfdeg& Rnc 'c$e"d,ic c!!c(t$ l! QDR d$ (ide%c' , tnc$c )"l)lgcgt$ weii

glw ,c "c#cdic'&

Dsscrtelg gj`cr 4 es tndt tnc QDR weii egorcdsc tnc

egvcstjcgts dgb tnc sdvegfs eg tnc colglj* `* rcboegf tnc

lvcr tdxdtelg lg tnc sdvegfs dgb egvcstjcgts

8+t eg "cdiet tnc "e$c eg tnc (lg$+%)telg td.c$ nd$ gl $li+telg !l" tnc c.(c$$e#c td.dtelg lg tnc

$d#egf$ dg' eg#c$t%cgt& Rne$ e$ $e%)i ,c(d+$c l! tnc !d(t tndt tnc ltnc" td.c$ d"c glt "c'+(c'

wetn tnc e%)ic%cgtdtelg l! tnc QDR wne(n (dg ("cdtc d ilt l! )"l,ic%$ !l" tnc il(di (lg$+%c"$&

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24/45

Dsscrtelg gj`cr ) es tndt tnc .## es lgc l/ tnc /cw frlps l/

gdtelgs wetnlt d QDR!

Illmegf dt tnc )"l,ic%$ !d(c' , tnc il(di (lg$+%c"$ eg tnc C+"l)cdg Sgelg d!tc" tnc

e%)ic%cgtdtelg l! tnc QDR et e$ #c" (icd" tndt )c"!l"%dg(c nd$ %d$$e#ci 'ctc"el"dtc' dg' nd$

d!!c(tc' tnc c(lgl% #c" gcfdte#ci l#c" tnc )d$t !cw cd"$ d!tc" tnc e%)ic%cgtdtelg l! tnc

QDR

Dsscrtelg gj`cr , es tndt tnc QDR weii ndvc sljc rlic tl pid*

eg jdmegf tnc .## prlbots oljpctetevc eg tnc wlrib jdrmct!

Eg "cdiet QDR nd$ gl c!!c(t lg tnc ,didg(c l! t"d'c l! tnc c(lgl%& Rnc %l$t tndt weii nd))cg e$

tndt d QDR lg tnc e%)l"tc' )"l'+(t$ weii %dmc tnc )"l'+(t$ %l"c c.)cg$e#c eg tnc (l+gt" wne(n

weii "c'+(c tnc ,+egf )lwc" l! tnc (lg$+%c"$& Lg tnc ltnc" ndg' tnc (l$t$ l! %dg+!d(t+"egf

weii glt (ndgfc eg tnc FOO wne(n weii %cdg tndt tnc gct c!!c(t l! tnc QDR lg tnc ,didg(c l!

t"d'c e$ mglwg tl ,c /c"l& Rl )+t et eg d $e%)ic wd ,ltn tnc e%)l"t$ dg' tnc c.)l"t$ weii fct

c.)cg$e#c dg' weii nd#c gl $c"el+$ e%)d(t lg tnc ,didg(c l! t"d'c l! tnc c(lgl%&

Dsscrtelg gj`cr - es tndt d QDR odg fcgcrdtc s`stdgtedi gcw

rcvcgc /lr tnc flvcrgjcgt!

Rne$ e$ t"+c tndt tnc "c#cg+c$ l! tnc !c'c"di fl#c"g%cgt eg("cd$c ,+t tne$ e$ )"c(e$ci tnc "cd$lg

d$ tl wn tnc QDR e$ glt 'c$e"d,ic !l" tnc c(lgl%& Rnc "c#cg+c$ l! tnc fl#c"g%cgt nd#c

gltnegf tl 'l wetn tnc wci!d"c l! tnc c(lgl%& Rnc "c#cg+c fcgc"dtc' weii glt ,c +$c' tl

%ege%e/c l" cie%egdtc ltnc" td.c$ $+(n d$ tnc eg(l%c td. dg' tnc )"l!et td. l! tnc (lg$+%c"$

wne(n g+iie!ec$ tnc c!!c(t$ l! tnc "c#cg+c$ !l" tnc fl#c"g%cgt& Et e$ tnc c(lgl% tndt gcc'$ tl ,c

"e(n dg' glt tnc fl#c"g%cgt& Rnc"c!l"c tnc eg("cd$c' "c#cg+c d(t$ d$ d (+"$c !l" tnc (lg$+%c"$ eg

tnc c(lgl% ,c(d+$c tnc d"c tnc lgc$ wnl nd#c tl )d tnc td.c$ tl tnc fl#c"g%cgt&

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25/45

Dsscrtelg gj`cr 8 es tndt tnc tdxcs lg tnc olgsjptelg drc

mglwg tl bl icss bdjdfc tl tnc colglj* tndg ltncr tdxcs lg

tnc egoljc dgb prlbotelg l/ tnc colglj*!

Eg "cdiet tne$ d$$c"telg e$ di$l t"+c ,+t tnc "cd$lg tndt QDR e$ ic$$ 'd%dfegf tndg tnc ltnc" td.c$

tndt nd#c ,ccg mglwg tl ,c e%)ic%cgtc' lg tnc (lg$+%c"$ 'lc$ glt +die! et d$ dg d))"l)"edtc

"cd$lg tl e%)l$c tnc td. lg tnc (+$tl%c"$& A"l% tnc dgdi$e$ l! tnc C+"l)cdg Sgelg (l+gt"ec$ et

wd$ "c#cdic' tndt tnc S_D wne(n e$ glt d QDR e%)ic%cgtegf (l+gt" 'e' ,cttc" tndg tnc (l+gt"ec$

eg tnc C+"l)cdg Sgelg wnl nd' e%)ic%cgtc' tnc QDR& Rl )+t et eg dgltnc" wd tnc

e%)ic%cgtdtelg l! QDR nd$ d(t+dii nd' d ilt l! gcfdte#c e%)d(t lg tnc (l+gt"ec$ eg tnc C+"l)cdg

Sgelg d!tc" et$ e%)ic%cgtdtelg& Rnc"c!l"c et e$ ,cttc" tl glt +$c tnc QDR eg c(lgl% 'c$)etc tnc

!d(t tndt et e$ ic$$ 'd%dfegf tndg ltnc" td.c$ tndt d"c )"c#dicgt&

OLGOIS_ELG ALP QDR EJ.IEODRELG_

Illmegf dt dii tnc dgdi$e$ 'lgc "cfd"'egf tnc "cdi ie!c e%)ie(dtelg$ dg' (lg$c+cg(c$ !l" tnc

e%)ic%cgtdtelg l! tnc QDR lgc (dg cd$ei (ide% tndt e%)ic%cgtdtelg l! $+(n d td. lg tnc

c(lgl% weii ,c d #c" ,ef %e$tdmc !l" tnc fl#c"g%cgt$ l! tnc FOO& Rnc FOO $tdtc$ $nl+i'

icd"g !"l% tnc c.d%)ic l! tnc C+"l)cdg Sgelg& Rnc e%)ic%cgtdtelg l! QDR nd$ lgi 'd%dfc'

tnce" c(lgl%ec$ dg' %d'c tnc% cgtc" eg tnc )c"el' l! "c(c$$elg$& Lg tnc ltnc" ndg' tnc

d$$c"telg$ l! tnc QDR nd#c dii ,ccg g+iie!ec' , tnc dgdi$e$ wne(n nd$ (icd"i "c#cdic' tndt tnc

e%)ic%cgtdtelg l! tnc QDR 'c$)etc tnc !d(t tndt et e$ d ilwc" egtcg$et td. weii (d+$c gltnegf ,+t

t"l+,ic$ !l" tnc FOO $tdtc$&

Lg tnc ltnc" ndg' tnc E%)ic%cgtdtelg l! QDR weii di$l "c'+(c tnc ic#ci l! )"lf"c$$e#cgc$$ l! tnc

td. )dc"$& D$ wc mglw tndt d #c" "e(n nefnc" (id$$ e$ )"c#dicgt eg tnc (l+gt"ec$ iemc SDC dg'

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26/45

_d+'e D"d,ed tnc"c!l"c tnc weii tdmc d'#dgtdfc l! tnc QDR lg (lg$+%c" fll'$ eg tnc c(lgl%&

EA tnc )"lf"c$$e#cgc$$ l! tnc td. $$tc% e$ "c'+(c'2 tncg tne$ %cdg$ tndt egc+diet weii )"c#dei eg

tnc FOO wne(n (dg )"l#c tl ,c #c" 'd%dfegf& A+"tnc"%l"c ndg' tnc ,didg(c l! t"d'c l! tnc

(l+gt" weii glt ,c d!!c(tc' wetn tnc e%)ic%cgtdtelg l! QDR& Eg tne$ wl"i' l! Fil,die/dtelg

wnc"c tnc (l%)ctetelg dg' egtc"gdtelgdi t"d'c e$ dt et$ )cdm et e$ $+ffc$tc' !l" tnc (l+gt"ec$ tl

!liilw tnl$c $t"dtcfec$ wne(n nd#c $l%c )l$ete#c e%)ie(dtelg$ !l" tnc c(lgl%& Aegdii et e$ t"+c

tl $d tndt QDR e$ +g'c$e"d,ic !l" tnc FOO ,d$c' lg tnc e%)ie(dtelg$&

DGDIU_E_*?, LR-CP OLSGRPEC_ R-DR EJ.ICJCGR QDR

gbed

Rnc %deg )+")l$c l! egt"l'+(egf QDR $$tc% eg Eg'ed wd$ tl eg("cd$c Eg'ed$ (l%)ctete#cgc$$ eg

tnc egtc"gdtelgdi %d"mct& QDR $$tc% e$ mglwg !l" e%)"l#egf tnc c!!e(ecg( l! td. (liic(telg

)"l(c'+"c$ eg tnc c(lgl% dg' ,ll$tegf +) td. "c#cg+c$ eg tnc c(lgl%&


27/45

D!tc" tnc e%)ic%cgtdtelg l! QDR eg tnc$c $tdtc$2 tnc"c wd$ d +dgt+% eg("cd$c eg tnc td. "dtc eg

tnc$c $tdtc$ wne(n %cdg$ tndt tnc 'e) nd))cgc' '+c tl id"fc g+%,c" l! (d$c$ l! td. c#d$elg$

"dtnc" tndg tnc (lg(c)t l! QDR $$tc% ,cegf !deic'&


28/45

tnc Onegc$c c(lgl%2 QDR wd$ ,cegf $ccg tn"l+fn tnc $(l)c l! )lie( %dmc"$ )legt l! #ecw dg'

tnc wc"c 'cdiegf wetn tnc )"l$)c(t$ l! nlw tl "c'+(c tnc ,+"'cg l! tnc (+$tl%c" '+c tl tnc

e%)ic%cgtdtelg l! QDR 3Oneg2 -?441& Rnc $+))iec"$ l! tnc ,+$egc$$c$ d"c di$l d!!c(tc' , QDR

$$tc% ,c(d+$c tnce" +$c!+igc$$ e$ 'ctc"%egc' , nlw wcii tnc d"c d,ic tl "c(l#c" QDR !"l%

tnce" fll'$ l" $c"#e(c$&

D QDR e$ e%)l$c' lg %d*l"et l! tnc fll'$ dg' $c"#e(c$ eg Onegd& Rne$ $cc%$ tl ,c dg

eg("cd$c td. ,+"'cg lg tnc (lg$+%c" ,+t tnc fl#c"g%cgt )"l#e'c$ d%gc$tec$ eg ltnc" d"cd$ eg

(lgt"d$t wetn tne$ %ctnl'lilf& D nefni c!!e(ecgt td. (liic(telg $$tc% lg tnc )d"t l! tnc

fl#c"g%cgt nd$ %d'c $+"c tndt QDR "c%deg$ c!!c(te#c dg' et d((l+gt$ !l" tnc tltdi ? l! tnc

dgg+di td. "c#cg+c& Rne$ %cdg$ tndt tnc td. "c#cg+c eg Onegd nd$ (c"tdegi eg("cd$c' '+c tl tnc

e%)ic%cgtdtelg l! QDR $$tc%& Rnc d'%ege$t"dte#c %d(negc" e$ tl ,c )"de$c' lg tne$ %dttc"

,c(d+$c tnc d"c "c$)lg$e,ic !l" tnc )l$ete#c d!!c(t l! QDR eg tnc (l+gt"$ c(lgl%&

-7


29/45

#dgdbd

Eg Odgd'd2 tnc QDR e$ mglwg d$ tnc Fll'$ dg' _c"#e(c$ _dic$ Rd. 3F_R1 wne(n e$ "c(l"'c' dt

& Odgd'd nd$ tnc ilwc$t QDR "dtc d%lgf tnc 'e!!c"cgt (l+gt"ec$ eg tnc wl"i' dg' et di$l

)l$$c$$ d nefni c!!e(ecgt $$tc% l! td. (liic(telg& Rnc (liic(telg )"l(c'+"c l! tnc QDR eg

Odgd'd e$ tndt tnc %c"(ndgt wnl e$ "c$)lg$e,ic !l" tnc $dic$ l! fll'$ %+$t (liic(t tnc td. !"l%

tnc (lg$+%c"$ dg' tncg $+,%et et tl tnc "c#cg+c 'c)d"t%cgt l! Odgd'd$ fl#c"g%cgt$& Rnc QDR

e$ ic#ec' lg %l$t l! tnc fll'$ dg' $c"#e(c$ eg Odgd'd c.(c)t !l" tnl$c etc%$ tndt d"c $cg$ete#c tl

tnc fl#c"g%cgtdi )lie(ec$& C.d%)ic$ eg(i+'c f"l(c"ec$2 %c'e(di $c"#e(c$ dg' "c$e'cgtedi "cgt& Rnc

e%)ic%cgtdtelg l! QDR nd$ ,ccg c.t"c%ci ,cgc!e(edi !l" tnc Odgd'edg fl#c"g%cgt ,c(d+$c et

nd$ eg("cd$c' et$ td. "c#cg+c$ , ; dg' et nd$ di$l $+((c$$!+ii ie!tc' tnc td. ,+"'cg !"l% tnc

(lg$+%c"$&

-H


30/45

Rnc %deg de% l! tnc Odgd'edg fl#c"g%cgt wd$ tl )"l#e'c "ciec! tl tnc (l%%lg %dg ,d$c' lg

tnc $)c(e!e(dtelg$ l! tnc QDR $$tc%& Rnc egt"l'+(telg l! QDR $$tc% eg Odgd'd nd$ glt ic' tl

dg l#c"dii ,+"$t l! tnc td. eg tnc c(lgl%& Rne$ e$ (lg$e'c"c' tl ,c fll' eg d wd tndt ,+"'cg l!

tnc td. e$ glt $ne!tc' tlwd"'$ tnc (lg$+%c"$ dg' %dg+!d(t+"c"$ )id dg c+di "lic eg tnc

(liic(telg dg' e%)ic%cgtdtelg& _eg(c tnc egt"l'+(telg l! QDR eg Odgd'd $eg(c 4HH42 tnc !c'c"di

"c#cg+c$ d$ d $nd"c l! FBX nd#c "c%degc' !de"i $tcd'& Olg$e'c" tnc l#c"dii c(lgl%e(

!i+(t+dtelg$ eg tnc$c te%c$2 tne$ e$ d fll' tnegf& Rnc )"l)c" d'%ege$t"dtelg dg' e%)ic%cgtdtelg l!

QDR nd$ %d'c et )l$$e,ic tl mcc) tnc c(lgl% flegf&

ALOS_ LA R-C PC_CDPO-

Rnc %deg l! tne$ "c$cd"(n e$ tl !eg' l+t wnctnc" tnc e%)ic%cgtdtelg l! QDR $$tc% eg d )d"te(+id"

(l+gt"$ c(lgl% e$ ,cgc!e(edi l" glt& Rnc"c d"c %dg !i+(t+dtegf (d$c$ d"l+g' tnc wl"i'

"cfd"'egf tnc e%)ic%cgtdtelg l! QDR $$tc%& _l%c (l+gt"ec$ nd#c c.ne,etc' )l$ete#c f"lwtn eg

tnce" c(lgl%ec$ '+c tl tne$ td. (liic(telg $$tc% wneic ltnc"$ nd#c glt $nlwg %+(n d))"c(edtelg

!l" et& _eg(c tnc tl)e( l! tnc "c$cd"(n e$ tl !eg' l+t wnctnc" e%)ic%cgtdtelg l! QDR $$tc% weii

,c nci)!+i eg tnc FOO (l+gt"ec$ dg' weii et nd#c dg )l$ete#c c!!c(t$2 tnc !l(+$ l! tne$ "c$cd"(n

di$l $ne!t$ tlwd"'$ tnc )c"$)c(te#c tndt e%)ic%cgtegf tne$ td. $$tc% e$ flegf tl ,c ,cgc!e(edi l"

glt&

Jd*l"et l! tnc (l+gt"ec$ d"l+g' tnc wl"i' nd#c glw $ne!tc' tlwd"'$ QDR $$tc% wetn C+"l)cdg

(l+gt"ec$ icd'egf tnc )d(m& Rnc nd#c 'c#cil)c' tnce" lwg QDR $$tc% wne(n e$ mglwg CS5QDR

$$tc% dg' e$ (+$tl%e/c' tl (dtc" tl tnce" c(lgl%ec$& _eg(c % "c$cd"(n e$ !l(+$c' lg tnc

(l+gt"ec$ !l"%egf tnc )d"t l! FOO $tdtc$2 tnc wnlic $t+' weii ,c l)te%e/c' tl ndg'ic tnce"

eg!l"%dtelg&

0?


31/45

(cscdron 0cstelgs

Olg$e'c"egf tndt QDR e$ flegf tl ,c e%)ic%cgtc' eg tnc c(lgl%ec$ l! FOO (l+gt"ec$ !l" tnc !e"$t

te%c2 !liilwegf +c$telg$ %+$t !e"$t ,c dg$wc"c' eg l"'c" tl fdeg d ,cttc" +g'c"$tdg'egf l! et$

(lg(c)t$ dg' e%)ie(dtelg$&

Rnc !e"$t +c$telg nc"c e$ tndt weii QDR e%)ic%cgtdtelg weii "c$+it eg eg("cd$c l! eg#c$t%cgt$ dg'

$d#egf$ eg tnc c(lgl%& Rne$ e$ d icfet +c$telg d$ %l$t l! tnc c(lgl%e( c.)c"t$ 'c!egc tndt tnc

%d*l" "cd$lg ,cneg' e%)ic%cgtegf QDR $$tc% e$ tl )"l%ltc $d#egf$ d%lgf ,ltn tnc (lg$+%c"$

dg' tnc %dg+!d(t+"c"$& _l fcttegf d "cd$lgd,ic dg$wc" tl tne$ +c$telg weii ,c e%)l"tdgt !l" tne$

"c$cd"(n&

Rnc $c(lg' "c$cd"(n +c$telg nc"c e$ tndt FOO (l+gt"ec$ d"c d%lgf tnc !cw tndt nd#c $teii glt

e%)ic%cgtc' QDR $$tc% 'c$)etc ,cegf c(lgl%e(dii $t"lgf dg' 'c#cil)c'& Rnc QDR $$tc%

wd$ !e"$t e%)ic%cgtc' eg A"dg(c eg 4H; dg' tncg fdegc' )l)+id"et eg tnc "c$t l! tnc wl"i'& E!

FOO (l+gt"ec$ nd#c $teii glt d'd)tc' tne$ $$tc% tncg tnc"c %+$t ,c d (lg("ctc "cd$lg ,cneg' et&

Rne$ +c$telg weii nci) eg !eg'egf l+t tnc dg$wc" tl tne$ )"c'e(d%cgt&

Rnc tne"' +c$telg l! tnc "c$cd"(n e$ tndt weii QDR %dmc tnc FOO )"l'+(t$ %l"c (l%)ctete#c eg

tnc wl"i' %d"mct& Rne$ e$ di$l dgltnc" d$)c(t l! tnc QDR $$tc% d$ et $l%cte%c$ dtt"e,+tc' tl

eg("cd$egf tnc )"l'+(telg #di+c l! tnc )"l'+(t$& Rne$ )d"te(+id" d"f+%cgt wd$ di$l lgc l! tnc

"cd$lg$ tndt QDR $$tc% wd$ ,cegf (lg$e'c"c' , tnc fl#c"g%cgt l! Eg'ed& Aeg'egf dg$wc" tl

tne$ +c$telg weii di$l ,"egf $l%c egtc"c$tegf !d(t$ egtl tnc iefnt&

Rnc !l+"tn +c$telg nc"c e$ tndt (dg tnc QDR $$tc% fcgc"dtc %l"c "c#cg+c !l" tnc fl#c"g%cgt&

Rne$ (dg ,c (lg$e'c"c' dg c$$cgtedi +c$telg tl tne$ "c$cd"(n ,c(d+$c QDR nd$ d 'e$tegf+e$negf

!cdt+"c wne(n e$ iegmc' tl eg("cd$egf td. "c#cg+c$ !l" tnc fl#c"g%cgt& B+c tl tnc egtcf"dtc'

04


32/45

(lg(c)t l! c!!e(ecgt td. (liic(telg2 QDR e$ (lg$e'c"c' d$ dg e%)l"tdgt $l+"(c l! eg("cd$egf td.

"c#cg+c$ dg' )eiegf tnc t"cd$+"& Rnc"c!l"c et e$ e%)l"tdgt tndt tne$ +c$telg %+$t ,c dg$wc"c' eg

l"'c" tl fd+fc tnc c!!c(te#cgc$$ $$tc%&

Rnc !e!tn "c$cd"(n +c$telg nc"c e$ tndt d"c tnc td.c$ wne(n d"c ic#ec' lg (lg$+%)telg ic$$

'd%dfegf tl tnc c(lgl% wncg (l%)d"c' wetn eg(l%c dg' )"l'+(telg td.c$& Rd. e$ d #c"

$cg$ete#c d$)c(t l! dg c(lgl% dg' d iettic (ndgfc eg tne$ $$tc% (dg ,"egf d,l+t d'#c"$c c!!c(t$

eg tnc c(lgl%& Rnc"c!l"c et e$ e%)l"tdgt tndt tne$ dtt"e,+tc %+$t ,c (icd"i +g'c"$tll' e! tnc

fl#c"g%cgt e$ tnegmegf l! e%)ic%cgtegf tne$ QDR $$tc%&

(cscdron .ldis

Rnc (l"c fldi l! tne$ "c$cd"(n e$ tl dgdi/c dg' c#di+dtc tnc e%)ie(dtelg$ l! QDR $$tc% eg d

)d"te(+id" (l+gt"$ c(lgl% dg' nlw wcii tne$ $$tc% weii !d"c eg tnc FOO (l+gt"ec$& Rnc

fl#c"g%cgt$ l! FOO $tdtc$ d"c (lg$e'c"egf tl e%)ic%cgt tne$ td. (liic(telg $$tc% wne(n e$ d

#c" e%)l"tdgt 'c(e$elg (lg$e'c"egf tnc e%)d(t et weii nd#c lg tnc l#c"dii !+g(telgegf l! tnc

(l+gt" ,ltn c(lgl%e(dii dg' $l(edii& Rne$ "c$cd"(n weii nci) eg c$td,ie$negf tnc )idt!l"% dg'

,d$e$ tn"l+fn wne(n lgc (dg dgdi/c ,ltn tnc )l$ete#c dg' gcfdte#c c!!c(t$ l! QDR

e%)ic%cgtdtelg eg tnc c(lgl% wnctnc" et$ d FOO $tdtc l" dg ltnc"&

?ejetdtelgs l/ tnc rcscdron prl+cot

Rnc"c d"c (c"tdeg ie%etdtelg$ l! tne$ "c$cd"(n )"l*c(t wne(n $tegtc' tnc )"lf"c$$ l! tnc "c$cd"(n

$t+'& Rnc tl)e( l! tne$ "c$cd"(n wd$ ,d$c' lg tnc e%)ic%cgtdtelg l! QDR dg' tne$ e$ +etc d #d$t

(lg(c)t& Rnc !e"$t ie%etegf !d(tl" !l" tne$ "c$cd"(n wd$ !eg'egf tnc t"+c $+((c$$ $tl"ec$ "cidtc' tl

QDR $$tc% eg d (l+gt"$ c(lgl%& Rnc"c d"c !i+(t+dtegf (d$c$ l! QDR e%)ic%cgtdtelg$ d"l+g'

tnc wl"i' eg wne(n $l%c d"c $+((c$$!+i $tl"ec$ wneic tnc ltnc"$ d"c glt $l $+((c$$!+i& Et ,c(l%c$

0-


33/45

'e!!e(+it tl !egdie/c d #c"'e(t lg tnc )"l$)c(t l! QDR $$tc% d$ tl wnctnc" et$ fll' l" ,d' !l" tnc

c(lgl%&

Dgltnc" ie%etegf !d(tl" wd$ tnc d#deid,eiet l! d((+"dtc eg!l"%dtelg "cfd"'egf tnc c(lgl%e(

(lg'etelg$ l! FOO $tdtc$&


34/45

dg' tnc de% l! tnc dgdi$e$ e$ tl (nc(m tnc )c"(c)telg l! tnc il(di (lg$+%c" d,l+t tnc QDR

e%)ic%cgtdtelg&

FCGBCP

A"c+cg( Xc"(cgt Qdie' Xc"(cgt O+%+idte#c

Xc"(cgt

Qdie'

Jdic -- :0&0 :0&0 :0&0

Ac%dic 7 -&: -&: 4??&?

Rltdi 0? 4??&? 4??&?

A"l% tnc dgdi$e$ et (dg ,c $ccg tndt %l$t l! tnc "c$)lg'cgt$ wnl nd#c tdmcg tnc $+"#c wc"c

%dic$& Rne$ 'c)e(t$ tndt %dic$ d"c %l"c dwd"c l! tnc QDR e%)ie(dtelg$ d"l+g' tnc fil,c dg' d"c

%l"c egtc"c$tc' eg tne$ )ncgl%cglg&

D8c l& tnc Pc#plg%cgt#


Xc"(cgt

Qdie'

45-; 4 0&0 0&0 0&0

-50- 4 ?&? ?&? 0&0

005;; 40 ;0&0 ;0&0 H&:

;5 4 0&0 0&0 4??&?

Rltdi 0? 4??&? 4??&?

0;


35/45

Rnc dgdi$e$ (icd"i $nlw$ tndt %l$t l! tnc "c$)lg'cgt$ wnl nd#c tdmcg tne$ $+"#c iec eg tc dfc

,"d(mct l! - tl ;;& Rne$ e$ ,c(d+$c H0 l! tnc "c$)lg'cgt$ wnl nd#c tdmcg tnc $+"#c wc"c l!

tne$ dfc f"l+)&

V-DR E_ ULSP JLGR-IU EGOLJC2


Xc"(cgt

Qdie'

DCB 44???5-??? 44 0&: 0&: 0&:

DCB -???5;???? 44 0&: 0&: :0&0

DCB ;4??? dg' D,l#c 7 -&: -&: 4??&?

Rltdi 0? 4??&? 4??&?

Rnc dgdi$e$ $nlw$ tndt tnc %lgtni eg(l%c l! tnc )cl)ic wnl nd#c tdmcg tnc $+"#c wd$ #c"

%+(n #d"ec' dg' tnc"c e$ gl (icd" dfc ,"d(mct tndt nd$ tnc %d.e%+% "c$)lg'cgt$& Nlwc#c"

d%lgf tnc tn"cc dfc ,"d(mct$ %l$t l! tnc "c$)lg'cgt$ iec eg tnc DCB -???5;???? "dgfc& Rne$

'c)e(t$ tndt tnc "c$)lg'cgt$ wnl nd#c tdmcg tnc $+"#c d"c fcgc"dii wcii l!! dg' (dg d!!l"' tl

)d td.c$&

DPC ULS ADJEIEDP VER- R-C OLGOC.R LA QDR2


Xc"(cgt

Qdie'

c$ 4H 0&0 0&0 0&0

Gl 44 0&: 0&: 4??&?

Rltdi 0? 4??&? 4??&?

A"l% tnc dgdi$e$ et (dg ,c $ccg tndt tnc %d*l"et l! tnc )l)+idtelg e$ #c" %+(n dwd"c d,l+t tnc

(lg(c)t l! QDR& Nlwc#c"2 tnc"c e$ $teii $l%c "dtel l! tnc )l)+idtelg tndt e$ glt %+(n dwd"c l! tnc

(lg(c)t l! QDR #c" (icd"i&

0


36/45

-LV JSO- @SPBCG ODG R-E_ RD^ .SR LG ULS2


Xc"(cgt

Qdie'

Qc" Nefn H 0?&? 0?&? 0?&?

Nefn 40 ;0&0 ;0&0 :0&0

Ilw 7 -&: -&: 4??&?

Rltdi 0? 4??&? 4??&?

Rnc dgdi$e$ "c#cdi$ tndt %d*l"et l! tnc )cl)ic d"c #c" %+(n dic"t dg' gcfdte#c d,l+t tnc

E%)ie(dtelg$ l!! QDR& Rnc ,ciec#c tndt tnc QDR (dg )+t d ilt l! ,+"'cg lg tnc% dg' d"l+g' ;0

l! tnc "c$)lg'cgt$ $de' tndt QDR nd$ tnc (d)d,eiet tl )+t #c" ,+"'cg lg tnc%&

-LV ODG R-E_ RD^ DAACOR ULSP .SPO-D_EGF .LVCP2


Xc"(cgt

Qdie'

NEFNI9 DAACORCB 7 -&: -&: -&:

DAACORCB 4; ;&: ;&: :0&0

GCSRPDI 7 -&: -&: 4??&?

Rltdi 0? 4??&? 4??&?

D((l"'egf tl tnc dgdi$e$ %dg l! tnc "c$)lg'cgt$ ,ciec#c' tndt tnce" )+"(nd$egf )lwc" weii ,c

,d'i d!!c(tc' , tnc e%)ic%cgtdtelg l! tnc QDR& A"l% te$ et (dg ,c eg!c""c' tndt tnc "c$)lg'cgt$

d"c #c" %+(n dwd"c d,l+t tnc (lg$c+cg(c$ l! QDR lg tnce" (lg$+%)telg )dttc"g$& Rnc ,ciec#c

tndt tnc (lg$+%)telg c.)cg'et+"c weii eg("cd$c nefni wetn tnc e%)ic%cgtdtelg l! tnc QDR&

ODG R-C QDR PCDIIU JEGEJE3C R-C .PL@ICJ LA RD^ CQD_ELG2


Xc"(cgt

Qdie'

c$ 4? 00&0 00&0 00&0

Gl -? &: &: 4??&?

Rltdi 0? 4??&? 4??&?

0


37/45

A"l% tnc dgdi$e$ et wd$ "c#cdic' tndt %l$t l! tnc "c$)lg'cgt$ ,ciec#c tndt QDR (dgglt %ege%e/c

tnc )"l,ic% l! td. c#d$elg& A"l% tne$ et (dg ,c e%)iec' tndt Rd. c#d$elg )"l,ic% ,cilgf$ tl

ltnc" !l"%$ l! td.c$ $+(n d$ tnc eg(l%c td. dg' tnc (l")l"dtc td.& Rne$ 'c)e(t$ tndt QDR e$ glt dg

dg$wc" tl tnc )"l,ic% l! Rd. c#d$elg&

QDR E_ JLPC _SERD@IC LG


Xc"(cgt

Qdie'

Ol"c Ol%%l'etec$ - &: &: &:

I+.+" Etc%$ -7 H0&0 H0&0 4??&?

Rltdi 0? 4??&? 4??&?

A"l% tnc dgdi$e$ et wd$ "c#cdic' tndt %l$t l! tnc "c$)lg'cgt$ ,ciec#c tndt tnc QDR $nl+i' ,c

ic#ec' +)lg tnc i+.+" etc%$& Rne$ 'c)e(t$ tndt tnc %d*l"et l! tnc )cl)ic wdgt tnc QDR tl ,c lg

$cic(te#c etc%$ eg tnc (l+gt"& Dg' tnc 'l glt wdgt QDR tl ,c ic#ec' +)lg tnc ,d$e( gc(c$$etec$

eg tnc FOO&

BL ULS R-EGM R-DR OLPC OLJJLBEREC_ _SO- D_ R-C ALLB DGB

JCBEOEGC ERCJ_ _-LSIB @C RD^CB2


Xc"(cgt

Qdie'

c$ ; 40&0 40&0 40&0

Gl - 7&: 7&: 4??&?

Rltdi 0? 4??&? 4??&?

Jd*l"et l! tnc "c$)lg'cgt$ ,ciec#c tndt tnc !ll' dg' %c'e(egc etc%$ $nl+i' glt ,c td.c'

,c(d+$c tnc d"c (l"c (l%%l'etec$& A"l% tne$ et (dg ,c eg!c""c' tndt tnc td. lg (lg$+%)telg

etc%$ $+(n d$ !ll' dg' '"egm$ weii glt ,c cgtc"tdegc' wcii , tnc )l)+idtelg eg tnc FOO&

0:


38/45

E_ R-CPC D .PEOC -EMC DARCP R-C EJ.ICJCGRDRELG LA QDR2


Xc"(cgt

Qdie'c$ -? &: &: &:

Gl 4? 00&0 00&0 4??&?

Rltdi 0? 4??&? 4??&?

A"l% tnc $+"#c et wd$ "c#cdic' tndt tnc %d*l"et l! tnc "c$)lg'cgt$ ,ciec#c tndt tnc )"e(c nemc e$

c.)c(tc' ncd#ei d!tc" tnc e%)ic%cgtdtelg l! tnc QDR td.& D"l+g' twl tne"' l! tnc )l)+idtelg

,ciec#c$ tndt d "e$c eg )"e(c$ e$ 'c!egetci c.)c(tc'&

QDR -D_ JLPC EJ.DOR LG R-C ILV EGOLJC FPLS._) BL ULS DFPCC2


Xc"(cgt

Qdie'

_t"lgfi Df"cc 40 ;0&0 ;0&0 ;0&0

Df"cc 4 ?&? ?&? H0&0

Be$df"cc - &: &: 4??&?

Rltdi 0? 4??&? 4??&?

A"l% tnc $+"#c dgdi$e$ et wd$ "c#cdic' tndt %d*l"et l! tnc "c$)lg'cgt$ ,ciec#c tndt tnc ilw

eg(l%c f"l+)$ d"c ,l+g' tl ,c nefni d!!c(tc' , tnc e%)ic%cgtdtelg l! tnc QDR td.& Rne$

'c)e(t$ tndt tnc gltelg d,l+t QDR !l" eg("cd$egf egc+diet e$ 'c!egetci t"+c& Rne$ e$ ,c(d+$c tnc

)"l)l"telg l! td. )de' , tnc ilw eg(l%c f"l+)$ weii ,c nefnc" tndg tndt l! tnc nefn eg(l%c

f"l+)$&

DPC ULS .IDGGEGF DGU IDPFC .SPO-D_C_ @CALPC R-C

EJ.ICJCGRDRELG LA R-C QDR2


Xc"(cgt

Qdie' c$ -0 :&: :&: :&:

Gl : -0&0 -0&0 4??&?

07


39/45

Rltdi 0? 4??&? 4??&?

Rnc dgdi$e$ "c#cdi$ tndt %l$t l! tnc "c$)lg'cgt$ wc"c )idggegf tl )+"(nd$c fll'$ eg ,+im ,c!l"c

tnc e%)ic%cgtdtelg l! tnc QDR& Rne$ e$ ,c(d+$c d"l+g' :: l! tnc "c$)lg'cgt$ )idggc' tl

)+"(nd$c fll'$ eg ,+im ,c!l"c tnc e%)ic%cgtdtelg&

OLG_EBCPEGF R-C LQCPDII COLGLJEO EJ.DOR1 DPC ULS EG ADQLP

LA EJ.ICJCGRDRELG LA R-C QDR LG R-C OLG_SJCP FLLB_ EG R-C

FOO2


Xc"(cgt

Qdie'

c$ 0 4?&? 4?&? 4?&?

Gl -: H?&? H?&? 4??&?Rltdi 0? 4??&? 4??&?

Rnc dgdi$e$ nd$ (icd"i "c#cdic' tndt %d.e%+% g+%,c"$ l! tnc "c$)lg'cgt$ d"c glt eg !d#l" l!

tnc QDR e%)ic%cgtdtelg dg' 'lc$ glt wdgt ER tl ,c e%)l$c' lg tnc (lg$+%c" fll'$ eg tnc FOO&

Rne$ 'c)e(t$ tndt QDR e%)ic%cgtdtelg e$ flegf tl ,c d nefni +g)l)+id" %cd$+"c eg tnc FOO&

Rnc "c$+it$ l,tdegc' !"l% tne$ "c$cd"(n $t+' weii nci) eg tnc c.)idgdtelg l! QDR e%)ic%cgtdtelg

eg tnc FOO (l+gt"ec$ c(lgl%& D$ tnc %deg de% l! tne$ "c$cd"(n wd$ tl !eg' l+t tnc e%)ie(dtelg$

l! tnc QDR $$tc%2 tnc "c$+it$ l! tne$ $t+' weii ,c d((l+gtd,ic eg 'ctc"%egegf tnc )"l)c" d!tc"

c!!c(t$ l! tnc QDR $$tc%& D$ c#e'cgt , tnc "c$+it$2 tnc QDR $$tc% e$ glt illmegf tll ,"efnt !l"

tnc FOO (l+gt"ec$ ,c(d+$c QDR $$tc% eg $)etc l! ,cegf nefni c!!e(ecgt %ctnl' !dei$ tl 'cie#c"

eg "cdi te%c d))ie(dtelg& Jd*l"et l! tnc (l+gt"ec$ eg tnc wl"i' wnl nd#c d'd)tc' QDR $$tc% d"c

$+!!c"egf !"l% eg("cd$c' td. ,+"'cg$ lg tnce" c(lgl%ec$ dg' tnc (l%%lg %dg e$ $+!!c"egf %l"c

eg tc"%$ l! c.)cg'et+"c$&

0H


40/45

_eg(c tne$ "c$cd"(n )"l*c(t eg(i+'c' dii l! tnc %d*l" d"cd$ dg' e%)ie(dtelg$ l! QDR $$tc%2 ltnc"

"c$cd"(n $t+'ec$ tndt d"c illmegf tl !eg' l+t %l"c d,l+t tne$ )d"te(+id" c(lgl%e( $c(tl" (dg

,cgc!et !"l% tnc "c$+it$ l! tne$ "c$cd"(n $t+'& Rnc "c$+it$ l,tdegc' !"l% tne$ $t+' (dg ,c

fcgc"die/c' tl !l"% d ,d$e( l)egelg lg tnc wl"megf )"eg(e)ic dg' e%)ie(dtelg$ l! QDR $$tc% eg d

)d"te(+id" c(lgl% dg' tnc$c $tdtc%cgt$ (dg nci) tnc !+t+"c "c$cd"(nc"$&

Olg$e'c"egf tnc $(l)c l! tnc )"l*c(t2 %d*l"et l! tnc )legt$ "cidtc' tl QDR $$tc% wc"c (l#c"c'

eg tnc "c$cd"(n )"l*c(t& Nlwc#c" tnc"c e$ $teii "ll% !l" !+t+"c "c$cd"(n "cfd"'egf tne$ tl)e( l!

QDR e%)ic%cgtdtelg& Rnc c(lgl%e( cg#e"lg%cgt l! tnc wl"i' e$ c#c" (ndgfegf dg' tne$ (ndgfc$

tnc (d$c$ l! td. )lie(ec$ d"l+g' tnc wl"i'& QDR $$tc% e$ di$l d %d*l" td. )lie( dg' tnc !+t+"c

"c$cd"(nc"$ (dg t" tl !l(+$ lg tnc d$)c(t$ tndt wn et nd$ ,c(l%c c.t"c%ci 'e!!e(+it tl e%)l$c

QDR dg' wn tnc"c d"c !cw $+((c$$ $tl"ec$ l! QDR e%)ic%cgtdtelg d"l+g' tnc wl"i'& Rne$ weii

(c"tdegi %dmc tnc (lg(c)t$ l! QDR %l"c (icd"&

PCACPCGOC_

DEGR_C2 R& 3-??71& DG CQDISDRELG LA RNC XCPALPJDGOC LA QDISC DBBCB

RD= D_ D PCQCGSC CDPGCP EG GEFCPED@ 4HH;5-??0&Klurgdi la Doolugtegf2 --5

0;&

D"gli'2 R& 3-?4-2 Jd 4H1& Qdiuc-dbbcb tdx pidg alr FOO lg `dom`urgcr& Pct"ec#c' !"l%

ntt)@www&tncgdtelgdi&dc@ ntt)@www&tncgdtelgdi&dctncgdtelgdi(lg#c"$dtelgeg'+$t"5

eg$efnt$"ctdei#di+c5d''c'5td.5)idg5!l"5f((5lg5,d(m,+"gc"

Ond"did%,l+$2 I& 3-?4-2 Gl#c%,c" -H1& FOO QDR Oluib Drrevc Eg Alur Ucdrs& Pct"ec#c' !"l%

ntt)@www&td.5gcw$&(l%@ ntt)@www&td.5

gcw$&(l%gcw$FOOQDROl+i'D""e#cEgAl+"9cd"$70-&nt%i

;?


41/45

Oneg2 _& 3-?441& ONEGD QDR PCALPJ@ DONECQEGF D _SOOC__ASI RPDG_ERELG RL

QDR& Rnlslg !cutcrs2 45&

Bdgeci K& Jet(ncii2 X& 3-??2 4 Jd1&"c#drc tnc Qdiuc-Dbbcb Rdx& Pct"ec#c' !"l%

ntt)@www&nc"etdfc&l"f@ ntt)@www&nc"etdfc&l"f"c$cd"(n"c)l"t$-???,cwd"c5tnc5

#di+c5d''c'5td.

Bc)d"t%cgt2 P& J& 3-?402 Ac,"+d" 41& Olugtrecs Epiccgtegf F$R lr QDR& Pct"ec#c' !"l%

ntt)@f$t&(+$tl%$&fl#&%@ ntt)@f$t&(+$tl%$&fl#&%cgf$tXdfc$f$t(e&d$).

BP&D&KD9DSJDP& 3g&'&1&D $R%&U '( E)*DOR 'A QD+%, D&&,& RD .QDR/ & Pct"ec#c'

!"l% ntt)@www&w,e(lg)"l&(l%@ ntt)@www&w,e(lg)"l&(l%--05Kddm+%d"&)'!

F"eg,c"f2 E& 3-??H1&


42/45

D..CGBEOC_

_SPQCU TSC_RELGGDEPC

EJ.ICJCGRDRELG LA QDISC DBBCB RD^ 6QDR> LG R-C

OLG_SJCP FLLB_

+) Fcg%cr

Jdic

Ac%dic

?) DFC

45-;

-50-

005;;

;5

;-


43/45

DGB D8LQC

5) V-DR E_ ULSP JLGR-IU EGOLJC2

DCB -???5???

DCB ???54????

DCB 44??5-???

DCB -???5;????

DCB ;4??? DGB D8LQC

;) DPC ULS ADJEIEDP VER- R-C OLGOC.R LA QDR2

9C_

GL

=) -LV JSO- @SPBCG ODG R-E_ RD^ .SR LG ULS2

QCP9 NEFN

NEFN

IL

Documents

Implementation of Vat in the Consumer Goods