las exenciones y su relación con la conservación y el uso sostenible de los recursos naturales

7/30/2019 Las exenciones y su relacin con la conservacin y el uso sostenible de los recursos naturales

1/60

^budb Mfnrjbk}f~ mb ]uhehaf1 b`bjbk}f~ mb pf`}dnh^budb Mfnrjbk}f~ mb ]uhehaf1 b`bjbk}f~ mb pf`}dnh

Lfkmf _h}udjfkdf Kh}ruh`Lfkmf _h}udjfkdf Kh}ruh`

Mfnrjbk}f mb ]uhehaf Kf+ 3Mfnrjbk}f mb ]uhehaf Kf+ 3

Uf Nhxrb}+ Lf}f1 Ah|dbu Fu}dq+ Hunid|f Lfkmf _h}udjfkdf K

@h~ bybkndfkb~ t ~r ub`hndk nfk `h nfk~bu*

|hndk t b` r~f ~f~}bkde`b mb `f~ ubnru~f~ kh*

}ruh`b~


2/60

^budb Mfnrjbk}f~ mb ]uhehaf1 b`bjbk}f~ mb pf`}dnh_uftbn}f Dknbk}d|f~ h h~ Nfk~bu|hndk

Kf+ 3

8

B`hefuhmf pfu1

Jhuh ]bub~h _h`hndf~ @fqhkfNfk~r`}fuh h~rk}f~ dk}bu~bn}fudh`b~ t fumbkhjdbk}f }buud}fudh`

mb` _uftbn}f Dknbk}d|f~ h `h Nfk~bu|hndk

^budb mfnrjbk}f~ mb }uhehaf mb` _uftbn}f Dknbk}d|f~ h h Nfk~bu|hndk

Mfnrjbk}f mb }uhehaf Kf+ 31 b`bjbk}f~ mb pf`}dnh

Jhtf 5?85

N}b~b nfjf1

_H@HNDF^ @FQHKF Jhuh ]bub~h+ @h~ bybkndfkb~ t ~r ub`hndk nfk `h nfk~bu|hndk t b` r~f ~f~}bkde`b mb `f~ ubnru~f~

kh}ruh`b~+ ^budb Mfnrjbk}f~ mb ]uhehaf1 b`bjbk}f~ mb pf`}dnh+ _uftbn}f Dknbk}d|f~ h `h Nfk~bu|hndk+

Lfkmf _h}udjfkdf Kh}ruh`+ Kf+ 3+ Jhtf 5?85+


3/60


Kf+ 3

5

Nfk}bkdmf

8+ Dk}ufmrnndk ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ >

5+ Ub~rjbk babnr}d|f ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 2

>+ ^dckdldnhmf t fudcbk mb `h~ bybkndfkb~ ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 4

=+ Djphn}f mb h~ bybkndfkb~ }uder}hudh~ bk Nf`fjedh +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 8?

2+ _hkfuhjh mb `h~ bybkndfkb~ }uder}hudh~ bk Nf`fjedh ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 85

=

9+ Bybkndfkb~ h mfkhndfkb~ t ndbkndh t }bnkf`fch +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ ==

4+ Bybkndfkb~ mb` fumbk `fnh` ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 2?

8?+ Bybkndfkb~ b`djdkhmh~ bk b` 5??= ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 25

88+ @dkbhjdbk}f~ phuh rkh ublfujh }uder}hudh dk}bcuh` nfk nfk~dmbuhndfkb~ mb nfk~bu|hndk mb

`f~ ubnru~f~ kh}ruh`b~ +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 2>

Hmark}f d+ Ucdjbk b~pbndh` phuh Nhrnh t Ird`h +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 22

Ede`dfcuhlh t `dkg~ +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 23

Hmark}f dd+ Nhp}r`f \+ B~}h}r}f ]uder}hudf +++++++++++++++++++++++++++++++++++++++ Buufu( Jhunhmfu kf mbldkdmf+


4/60


Kf+ 3

>

Dk}ufmrnndk

B` Lfkmf _h}udjfkdf Kh}ruh` pufjrb|b hnndfkb~ phuh hpfu}hu h `h ~f~}bkded`dmhm ldkhkndbuh mb

dkdndh}d|h~ mb nfk~bu|hndk t r~f ~f~}bkde`b mb `h edfmd|bu~dmhm nf`fjedhkh t mb` ^d~}bjh Khndfkh`

mb ubh~ _uf}bcdmh~ )^dkhp$+ Rkh mb ~r~ `kbh~ mb }uhehaf b~ `h mb dkndmbkndh bk pf`}dnh jbmdhk}b

`h nrh` ~b b~}urn}ruhk t cb~}dfkhk pufprb~}h~ phuh hpfu}hu h `h~ mbnd~dfkb~ mb pf`}dnh xrb }fjh b`

ph~ t xrb ~b bknrbk}uhk ub`hndfkhmh~ nfk `h ldkhkndhndk mb `h nfk~bu|hndk t b` r~f ~f~}bkde`b mb

`h edfmd|bu~dmhm t `f~ ~bu|dndf~ hjedbk}h`b~ xrb pub~}h+

Bk mb~huuf``f mb b~}h jd~dk dk~}d}rndfkh` b` Lfkmf babnr}h b` _uftbn}f Dknbk}d|f~ h `h Nfk~bu|hndk

)_DN$ ldkhkndhmf pfu `h Bjehahmh mb` Ubdkf mb `f~ _h~b~ Ehaf~ nfk b` nrh` nfk}udertb h `h

b~}uh}bcdh mb ~f~}bkded`dmhm ldkhkndbuh mb` ^dkhp jbmdhk}b b` md~bf t mb~huuf``f mb dk~}urjbk}f~

bnfkjdnf~ t ldkhkndbuf~ }h`b~ nfjf dknbk}d|f~ t nfjpbk~hndfkb~ pfu ~bu|dndf~ hjedbk}h`b~+

@h hp`dnhndk ~f~}bkdmh mb b~}f~ dk~}urjbk}f~ bk b` ph~ ubxrdbub mb `h cbkbuhndk mb nfkmdndfkb~pf`}dnh~ dk~}d}rndfkh`b~ }nkdnh~ t ldkhkndbuh~ xrb mbk nfk}dkrdmhm t |dhed`dmhm h ~r mb~huuf``f+

Bk}ub b~}f~ h~pbn}f~ nheb mb~}hnhu `h kbnb~dmhm xrb md|bu~f~ ~bn}fub~ mb` ph~ ~b |dknr`bk h ~r

ldkhkndhndk bk}bkmdbkmf xrb cuhk phu}b mb `f~ edbkb~ t ~bu|dndf~ hjedbk}h`b~ xrb puf|bbk `h~

ubh~ b~}uh}cdnh~ phuh `h nfk~bu|hndk ~fk lrkmhjbk}h`b~ nfjf dk~rjf~ e~dnf~ mb `h~

hn}d|dmhmb~ pufmrn}d|h~ t by}uhn}d|h~ mb `f~ ~bn}fub~ mb mb~huuf``f mb` ph~+

H~ jd~jf ~b ubxrdbub `h |dknr`hndk mb `h~ nfjrkdmhmb~ `fnh`b~ mb }h` jhkbuh xrb `f~

dk~}urjbk}f~ t jbnhkd~jf~ mb ldkhkndhndk xrb ~b mb~huuf``bk nfk~dmbubk `h |d~dk `fnh` t ~bhk

pbu}dkbk}b~ h ~r~ nfk}by}f~ nr`}ruh`b~+

Bk b` jhunf mb `f hk}budfu ~b |dbkb }uhehahkmf bk b` md~bf mb pufprb~}h~ }nkdnh~ xrb hpfu}bk h`h mbldkdndk mb pf`}dnh~ b dk~}urjbk}f~ hjedbk}h`b~ t ~bn}fudh`b~ dkn`rtbkmf `f~ bnfkjdnf~ t

ldkhkndbuf~ nfk jduh~ h xrb b~}f~ nfk~dmbubk b dknfupfubk jbmdmh~ xrb lh|fubqnhk `h

nfk~bu|hndk t `h puf|d~dk mb `f~ ~bu|dndf~ hjedbk}h`b~ nfk~dmbuhkmf h ~r |bq `h |d~dk mb `h~

nfjrkdmhmb~ fnh`b~ xrb ihed}hk f~ }buud}fudf~ udnf~ bk edfmd|bu~dmhm+

B` pub~bk}b mfnrjbk}f mb }uhehaf ~b bkjhunh bk `h `kbh mb dkndmbkndh bk pf`}dnh t ~b bklfnh bk b`

hk`d~d~ mb `h~ bybkndfkb~ }uder}hudh~+ ^dbkmf b~}h~ rkh lfujh mb ~re~dmdf ~b ih b|dmbkndhmf xrb

bk jrt pfnf~ nh~f~ ~b }dbkbk bk nrbk}h nfk~dmbuhndfkb~ hjedbk}h`b~ phuh `h h~dckhndk mb `h~

jd~jh~ mb jhkbuh }h` xrb ~bn}fub~ xrb djphn}hk ~dckdldnh}d|hjbk}b `f~ ubnru~f~ kh}ruh`b~

}bujdkhk ~dbkmf `f~ jhtfub~ ebkbldndhmf~ jdbk}uh~ xrb `f~ ~bn}fub~ n`h~dldnhmf~ mb jbkfu fjkdjf djphn}f kf ubndebk dknbk}d|f~ nfk~dmbuhe`b~+

Mhmf `f hk}budfu t bk jduh~ h rkh krb|h ublfujh }uder}hudh b` pub~bk}b mfnrjbk}f er~nh bk}bkmbu

`h fudbk}hndk xrb b` ph~ ih mhmf h `f~ mdlbubk}b~ }dpf~ mb bybkndfkb~ }uder}hudh~ t hkh`dqhu b`

djphn}f hjedbk}h` t ~fndh` `dchmf h` nfkark}f mb bybkndfkb~ mb }h` jhkbuh xrb ~b prbmbk ubh`dqhu

pufprb~}h~ xrb ubmrqnhk `f~ ebkbldndf~ h `f~ ~bn}fub~ mb h`}f djphn}f t ~b lfu}h`bqnhk f


5/60


Kf+ 3

=

jhk}bkchk `h~ mb~}dkhmh~ h ebkbldndhu hn}d|dmhmb~ hjedbk}h` t ~fndh`jbk}b ~f~}bkde`b~+ _huh b~}f

bk pudjbuh dk~}hkndh ~b bypfkb rk jhunf nfknbp}rh` e~dnf phuh pf~}budfujbk}b bkrkndhu b`

nfkark}f mb bybkndfkb~ |dcbk}b~ t b`djdkhmh~ mb` ~d~}bjh khndfkh` }uder}hudf+ H phu}du mb `f

hk}budfu ~b dmbk}dldnhk bybkndfkb~ lh|fuhe`b~ t kf lh|fuhe`b~ h `h nfk~bu|hndk t r~f ~f~}bkde`b mb

`f~ ubnru~f~ kh}ruh`b~ t ldkh`jbk}b ~b p`hk}bhk pufprb~}h~ mb `dkbhjdbk}f~ phuh rkh ublfujh

}uder}hudh xrb dkn`rth mbk}uf mb ~r~ nud}budf~ `h nfk~bu|hndk t r~f ~f~}bkde`b mb `f~ ubnru~f~

kh}ruh`b~+


6/60


Kf+ 3

2

Ub~rjbk babnr}d|f

B~ djpfu}hk}b ubnfumhu xrb `h~ bybkndfkb~ kf ~fk f}uh nf~h xrb rkh lfujh mb ~re~dmdf bk `h nrh`

b` ebkbldndhudf b~ bydjdmf mb` phcf mb rk djprb~}f bk ~r }f}h`dmhm f bk rkh phundh`dmhm mb` jd~jf+

Mhmf xrb `h~ bybkndfkb~ }uhbk nfk~dcf rk djphn}f bk b` nf~}f ld~nh` )~hnudldndf bk b` ubnhrmf$

djphn}f xrb ~bck ndluh~ mb `h Mdhk ~b hpufydj bk b` 5??9 h 32 ed``fkb~ mb pb~f~ `f xrb

ubpub~bk} b` 8< " mb` _DE phuh rk ebkbldndf ld~nh` mb` fumbk 59< ed``fkb~ mb pb~f~ phuh b~b hf+

^bck `h Mdhk `h phu}dndphndk mb `h~ bybkndfkb~ pfu fumbk mb djpfu}hkndh puf|dbkbk bk rk 285 "

mb `h mbmrnndk b~pbndh` pfu `h hmxrd~dndk mb hn}d|f~ ldaf~ b` =>4 " mb `h~ ubk}h~ bybk}h~ t b` =9

" `f~ mb~nrbk}f~ }uder}hudf~8+

Mb hnrbumf b` Jdkd~}budf mb Ihndbkmh5 `h mbmrnndk mb` =?" pfu dk|bu~dk bk hn}d|f~ ldaf~ ubh`b~

pufmrn}d|f~ phuh 5??3 h~nbkmd h -4+=


7/60


Kf+ 3

4" t rkh mbmrnndk mb -5+89? jd`b~ mb jd``fkb~ )JdkIhndbkmh 5??9$+

_fu ~r phu}b `f~ ebkbldndhudf~ mb `h~ ubk}h~ bybk}h~ pfu ~re~bn}fu bnfkjdnf ~b nfknbk}uhk bk rk3>5" bk `f~ ~bu|dndf~ ldkhkndbuf~ jdkbuf t f}uf~ ~bu|dndf~ nrth~ ubk}h~ bybk}h~ ubpub~bk}hk b`

>84" 58>" t 5?8" t nfk ebkbldndf~ mb -8+=84 -4=2 t -94> jd`b~ mb jd``fkb~ ub~pbn}d|hjbk}b+

Mbk}uf mb` curpf mb nfk}udertbk}b~ mf~ ~re~bn}fub~ nfknbk}uhk b` =2" )JdkIhndbkmh 5??9$+

Mb dcrh` jhkbuh `h jhtfu phu}dndphndk bk b` }f}h` mb `h~ ubk}h~ bybk}h~ mb `f~ cuhkmb~

nfk}udertbk}b~ mb` ~bn}fu pud|hmf ~b nfknbk}uh bk ~bu|dndf~ ldkhkndbuf~ nfk b` 22="+ Ub~h`}h b`

dklfujb xrb phuh `f~ ~re~bn}fub~ jdkbuf b`bn}udndmhm ch~ t |hpfu t hn}d|dmhmb~ mbpfu}d|h~ `h~

ubk}h~ bybk}h~ mb `h~ bjpub~h~ mb` ~bn}fu pe`dnf ~rpbuhk h `h~ mb` ~bn}fu pud|hmf )JdkIhndbkmh5??9$+

Bk nrhk}f h` hk`d~d~ mb `f~ ebkbldndhudf~ t b` djphn}f mb bybkndfkb~ }uder}hudh~ ~b nfknbk}uhk bk

mf~ ~re~bn}fub~1 jdkbuf t ~bu|dndf mb }uhk~pfu}b h`jhnbkhjdbk}f t nfjrkdnhndfkb~ nfk b` 25+5

5>+= t 3< " mb~}hnkmf~b b` h`}f ebkbldndf mb` ~bn}fu jdkbuf+

Mb hnrbumf nfk Ndlrbk}b~ ub~r`}h pufe`bj}dnf nh`nr`hu `f~ ebkbldndf~ }uder}hudf~ }f}h`b~

pbundedmf~ pfu b` ~bn}fu jdkbuf bk Nf`fjedh+ Kf fe~}hk}b ~bck Urmh~ )5?8?$ b` ~bn}fu jdkbuf

bkbuc}dnf ~b ih ebkbldndhmf bk =>9 ed``fkb~ mb pb~f~ ~`f bk `f~ hf~ 5??3 t 5??4>+

H~ jd~jf b` ~bn}fu jdkbuf bkbuc}dnf ~b ebkbldndh mb bybkndfkb~ huhknb`hudh~ phuh `h~hn}d|dmhmb~ nfk}bjp`hmh~ bk b` Nmdcf mb _b}u`bf~ t bk b` Nmdcf mb Jdkh~ nfjf ~fk `h

byp`fuhndk byp`f}hndk ubldkhndk }uhk~pfu}b t md~}uderndk mb idmufnhueruf~ t ~r~ mbud|hmf~ t

`h byp`fuhndk }nkdnh `h byp`f}hndk ebkbldndf }uhk~lfujhndk }uhk~pfu}b t pufjfndk mb `f~

jdkbuh`b~ xrb ~b bknrbk}ubk bk b` ~rb`f f b` ~re~rb`f ~bhk mb pufpdbmhm khndfkh` f pud|hmh+ H ~r

|bq b` hu}nr`f 824 mbldkb `h~ mbmrnndfkb~ pfu dk|bu~dfkb~ hjfu}dqhe`b~ bk `h dkmr~}udh pb}uf`buh t

b` ~bn}fu+

^fk bynb~d|h~ `h~ bybkndfkb~ pub~bk}b~ bk b` ucdjbk }uder}hudf t mdlnd` nfk~f`dmhu rk hk`d~d~ h`

ub~pbn}f+ Kf fe~}hk}b jrnif~ f}uf~ ~bn}fub~ pbundebk ebkbldndf~ nfjf b` nh~f mb` ~bn}fu

hcufpbnrhudf+ _fu nd}hu h`crkf~ babjp`f~ `h~ bybkndfkb~ |hk mdudcdmh~ h hn}d|dmhmb~ mb hmxrd~dndkmb mdlbubk}b~ r}bk~d`df~ t jhxrdkhudh mb~mb nrnid``f~ ih~}h jxrdkh~ t hphuh}f~ phuh `h

hcudnr`}ruh ifu}dnr`}ruh ~d`|dnr`}ruh f hpdnr`}ruh b dk|bu~dfkb~ bk nfk~}urnndk t ubphuhndk mb

> Crd``bujf Urmh~ 5?8?+ Mdkjdnh jdkbuh t ub}f~ mb `h pf`}dnh hjedbk}h` bk Nf`fjedh+ H`crkh~ }bkmbkndh~ ubndbk}b~+ Efuuhmfu mb}uhehaf phuh b` Nfk~baf Khndfkh` mb _`hkbhndk+ _ub~bk}hmf bk b` Nfkcub~f mb Ndbkndh~ t ]bnkf`fch~ Hjedbk}h`b~+ ^b~dk DD+Cfebukhkqh t cfebukhed`dmhm hjedbk}h` bk Nf`fjedh+ Rkd|bu~dmhm mb f~ Hkmb~ Hcf~}f 5< t 53 mb 5?8?+


8/60


Kf+ 3

3

|d|dbkmh~ bk b` nhjpf bk ebkbldndf mb `f~ }uhehahmfub~7 h~ jd~jf ebkbldndf~ pfu bybkndfkb~ bk `h

ubk}h t bk `h chkhkndh fnh~dfkh` h `f~ ebkbldndhudf~ mb` DNU t nr`}d|f~ mb }humf ubkmdjdbk}f+

Bk `h `}djh mnhmh ~b ih mhmf pudfudmhm h `h pufmrnndk mb nfjer~}de`b~ hcunf`h~ h phu}du mb `h

nhh mb hqnhu ph`jh hludnhkh trnh t jhq t nfk~dmbuhk f}uf~ nfjer~}de`b~ ub`hndfkhmf~ nfk `h

phph t `h idcrbud``h nfk rk nfkark}f djpfu}hk}b mb ebkbldndf~ }uder}hudf~ `f~ nrh`b~ ~fkmd~nr}dmf~ mb~mb ~r djphn}f ~fndfhjedbk}h`+

F}uf ~bn}fu nfjf b` mb `h nfk~}urnndk mb |d|dbkmh mb dk}bu~ ~fndh` pbundeb ebkbldndf ~feub b`

D\H+

Mb hnrbumf nfk `h Nfupfuhndk Bnf|bu~h )5??4$ bk `h `bcd~`hndk khndfkh`, byd~}bk }ub~ hnndfkb~

lh|fuhe`b~ bk huh~ mb dknbk}d|hu `h puf}bnndk mb` jbmdf hjedbk}b h ~hebu `h pufmrnndk `djpdh t

hmxrd~dndk mb bxrdpf~ t ~d~}bjh~ xrb nfk}uf`hk h nfk}hjdkhndk+ Dknbk}d|f~ ihndh h~ hn}d|dmhmb~

lfub~}h`b~+ T b` djpr`~f h `h~ hn}d|dmhmb~ mb dk|b~}dchndk bk jbmdf hjedbk}b+ B~ h~ xrb ~b

bknrbk}uhk dknbk}d|f~ nfjf bybkndfkb~ mb~nrbk}f~ t mbmrnndfkb~ ~feub djprb~}f~ mb` D\H t

ubk}h phuh `h hmxrd~dndk mb bxrdpf~ xrb jbafuh `h nh`dmhm mb` jbmdf hjedbk}b t htrmhk h ~r

nfk}uf`+ _huh `f~ bk}b~ }buud}fudh`b~ hp`dnhk dknbk}d|f~ mb bybkndk ~feub D\H t phuh b` ~bn}fu

pud|hmf `f~ xrb ~b ihnbk h }uh|~ mb` djprb~}f mb ubk}h t b` D\H+

Mb hnrbumf nfk Bnf|bu~h `f~ dknbk}d|f~ ]uder}hudf~ phuh Dk|bu~dfkb~ Hjedbk}h`b~ bk `f~ ~bn}fub~

pufmrn}d|f~ nfjf b` pb}uf`buf hcufdkmr~}udh` dkmr~}udh` xrb f}fuch b` JH\M] phuh b~}djr`hu `h

cb~}dk hjedbk}h` bk `h~ hn}d|dmhmb~ mb ubnfk|bu~dk }bnkf`cdnh mb Bnf}rud~jf pufmrnndk j~

`djpdh t mbj~ ~fk pudkndph`jbk}b `h byn`r~dk bk b` phcf mb D\H phuh jhxrdkhudh t bxrdpf~

byn`r~dk mb D\H phuh djpfu}hndk mb bxrdpf~ t b`bjbk}f~ nfk~}d}r}d|f~ mb rkf~ ~d~}bjh~ mb

nfk}uf` t jfkd}fubf hjedbk}h`7 t `h mbmrnndk mb ih~}h rk 5?" mb `h ubk}h `xrdmh phuh `h~

dk|bu~dfkb~ xrb ~b ubh`dnbk+ B~}b dknbk}d|f hp`dnh h hn}d|dmhmb~ nfjf jhkbaf mb |bu}djdbk}f~ mb`dyd|dhmf~ bk ub``bkf~ ~hkd}hudf~ h~pbn}f bk b` xrb b~}k dk|f`rnuhmf~ `h~ bjpub~h~ pe`dnh~ t `f~

hnrbmrn}f~ jrkdndph`b~+ Dcrh`jbk}b }hjedk hp`dnh phuh b` nh~f mb bjd~dfkb~ h}jf~ludnh~ bk

`f~ xrb bknhahk `h~ bjpub~h~ mb `h pufmrnndk mb phkb`h }hehnf t huufq )bk `f xrb ub~pbn}h h `f~

ch~b~ bjd}dmf~ pfu `h xrbjh mb `h nh~nhud``h mb huufq$ pbuf phuh hnnbmbu h `f~ dknbk}d|f~

}uder}hudf~ f~ ebkbldndf~ hjedbk}h`b~ mb `h~ dkmr~}udh~ mbebk ~bu nrhk}dldnhe`b~+

Kf fe~}hk}b mb hnrbumf nfk b` JH\M] `f~ dknbk}d|f~ f}fuchmf~ pfu b~}h bk}dmhm bk}ub 8449 t

5??= h`nhkqhufk `h ndluh mb - 893+98> jd``fkb~ mb pb~f~ xrb h~rjdbkmf pubndf~ nfuudbk}b~

djp`dnhuh rk pufjbmdf hkrh` mb - 5?=> jd``fkb~ mb pb~f~+ _fu ~r phu}b Bnf|bu~h )5??4$

ubpfu}h xrb bk}ub b` 5??2 t b` 5??3 b` Jdkd~}budf mb Hjedbk}b \d|dbkmh t Mb~huuf``f ]buud}fudh` h}uh|~ mb `h Mdubnndk mb `dnbkndh~ pbujd~f~ t }ujd}b~ hjedbk}h`b~ nbu}dldn dknbk}d|f~ }uder}hudf~

pfu j~ mb -885+??? jd``fkb~ mb pb~f~ h 535 bjpub~h~ `f nrh` djp`dn dk|bu~dfkb~ nfk ebkbldndf~

hjedbk}h`b~ }hkcde`b~ pfu j~ mb ->??+??? jd``fkb~+ B` >8" mb ~}h~ dk|bu~dfkb~ ~b mb~}dkhufk h

`h mb~nfk}hjdkhndk imudnh t b` 82" h` nfk}uf` mb `h nfk}hjdkhndk mb` hdub+


9/60


Kf+ 3

9

@h~ hn}d|dmhmb~ ebkbldndhmh~ ~b fudbk}hk h nfk}hjdkhndk t jfkd}fubf mb` hdub hcrh~ ub~dmrh`b~

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jhunf mb` ~d~}bjh mb Ndbkndh t ]bnkf`fch+

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rkh lfujh mb b~}djr`hu ~f`rndfkb~ ihed}hndfkh`b~+ Mhmf xrb byd~}b jr`}dp`dndmhm mb bybkndfkb~ bk

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dk~f~}bkde`b~+ ^b mb~}hnh `f~ nh~f~ mb bybkndk h` djprb~}f pubmdh` nfk ldkb~ mb nfk~bu|hndk t

hn}d|dmhmb~ ~f~}bkde`b~ bk jrkdndpdf~ pdfkbuf~ nfjf b` Bkndkf+

B~ pfu }hk}f kbnb~hudf xrb bk jduh~ h rkh krb|h ublfujh }uder}hudh b` ph~ }bkch bk nrbk}h bk ~r

ub|d~dk b` djphn}f hjedbk}h` t ~fndh` `dchmf h` nfkark}f mb bybkndfkb~ mb }h` jhkbuh xrb ~b

ubmrqnhk `f~ ebkbldndf~ h `f~ ~bn}fub~ mb h`}f djphn}f t ~b lfu}h`bqnhk f jhk}bkchk `h~ mb~}dkhmh~

h ebkbldndhu hn}d|dmhmb~ hjedbk}h` t ~fndh`jbk}b ~f~}bkde`b~+ Bk }h` ~bk}dmf `h ubnfjbkmhndk

cbkbuh` hprk}h h` mb~jfk}b mb `h~ bybkndfkb~ h `h~ hn}d|dmhmb~ dk~f~}bkde`b~ by}uhn}d|h~ t

mb}budfuhk}b~ mb `f~ ubnru~f~ kh}ruh`b~ ubkf|he`b~ f nfjf jkdjf h `h ~rabndk mb mdnih~

bybkndfkb~ h rk nfkark}f mb dk|bu~dfkb~ hjedbk}h`b~ t mb nfk~bu|hndk nfjf ubxrd~d}f jkdjf

phuh ~bu ~rab}f ebkbldndhudf mb `h~ j`}dp`b~ bybkndfkb~ ubpfu}hmh~ bk b~}b mfnrjbk}f+ @h f}uh

fpndk b~ b` jhk}bkdjdbk}f mb `h~ bybkndfkb~ ~rab}f h `h mb~}dkhndk mb h` jbkf~ b` 2?" mb`

ebkbldndf pbundedmf pfu nhmh bybkndk bk hn}d|dmhmb~ mb nfk~bu|hndk mb bnf~d~}bjh~ f h

hn}d|dmhmb~ mb pub~bu|hndk mb` jbmdf hjedbk}b xrb pfmuhk ~bu jhkbah~ h }uh|~ mb rk Lfkmf

nfjk hjedbk}h` nfjf b` Lfkmf Khndfkh` Hjedbk}h` f b` Lfkmf mb Nfjpbk~hndk Hjedbk}h`+


10/60


Kf+ 3

4

8+ ^dckdldnhmf t fudcbk mb `h~ bybkndfkb~Bybkndk}uder}hudh

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f}uf~ nhucf~ f cuh|jbkb~ nfjpubkmdmf~ pfu `h `bcd~`hndk nf`fjedhkh djprb~}f~ ``hjhmf~ }h~h~

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|hudh~ }hudlh~ t pfu bkmb |hudh~ bybkndfkb~+ @h }hudlh jh~ nfjk b~ `h mb` 8


11/60


Kf+ 3

8?

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13/60


Kf+ 3

85

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>+ _hkfuhjh mb `h~ bybkndfkb~ }uder}hudh~ bk Nf`fjedh_huh b` 5??= nfk jf}d|f mb `h H~hje`bh mb `h H~fndhndk Khndfkh` mb Dkmr~}udh`b~ HKMD ~b

pub~bk} b` phkfuhjh mb `h~ bybkndfkb~ }uder}hudh~ bk Nf`fjedh xrb ~b ~dk}b}dqheh bk `h~

~dcrdbk}b~1

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@bt Xrdjehth )@bt B` hu}nr`f 89 mb `h @bt 399 mb 5??5 dknfupfuhmf nfjf hu}nr`f 5?3*5 bk b` B~}h}r}f ]uder}hudf

b~}he`bnd h~ ~dcrdbk}b~ ubk}h~ bybk}h~1

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=+ ^bu|dndf~ if}b`buf~ pub~}hmf~ bk if}b`b~ xrb ~b ubjfmb`bk f hjp`bk mbk}uf mb `f~ xrdknb)82$ hf~ ~dcrdbk}b~ h `h |dcbkndh mb `h `bt pfu rk }ujdkf mb }ubdk}h )>?$ hf~+

8= _udkndph`b~ ebkbldndf~ }uder}hudf~ bk b` djprb~}f ~feub `h ubk}h t bk b` Djprb~}f h` |h`fu hcubchmf )D\H$ * hf cuh|he`b 5??3i}}p1&&sss+jdkihndbkmh+cf|+nf&pfu}h`&phcb&pfu}h`&JdkIhndbkmh&ihndbkmhpre`dnh&pub~rprb~}f&pufcuhjhndfk&puftbn}f&_uftbn}fmb@bt_CK5??4&Jbk~hab"5?4"5?EBKBLDNDF^"5?]UDER]HUDF^+pml
http://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdf


14/60


Kf+ 3

8>

2+ ^bu|dndf mb bnf}rud~jf nbu}dldnhmf pfu b` Jdkd~}budf mb` Jbmdf Hjedbk}b f hr}fudmhmnfjpb}bk}b pfu rk }ujdkf mb |bdk}b )5?$ hf~+

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15/60


Kf+ 3

8=

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16/60


Kf+ 3

82

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Nrhmuf 8+

Lrbk}b1 nd}hmf bk Jdkd~}budf mb Ihndbkmh83

82 Ndlrbk}b~ F~fudf _+ 5??9+ Djprb~}f~ ]uder}hudf~ bk `h cuhk jdkbuh mb` Nhuek+ B~nrb`h ^rpbudfu mb Hmjdkd~}uhndk _e`dnh B^H_+Mbphu}hjbk}f mb _ubcuhmf+ _ufcuhjh bk Ndbkndh~ _f`}dnh~ t Hmjdkd~}uh}d|h~+ Efcf} M+N+8< _udkndph`b~ ebkbldndf~ }uder}hudf~ bk b` djprb~}f ~feub `h ubk}h t bk b` Djprb~}f h` |h`fu hcubchmf )D\H$ * hf cuh|he`b 5??3i}}p1&&sss+jdkihndbkmh+cf|+nf&pfu}h &phcb&pfu}h`&JdkIhndbkmh&ihndbkmhpre`dnh&pub~rprb~}f&pufcuhjhndfk&puftbn}f&_uftbn}fmb@bt_CK5??4&Jbk~hab"5?4"5?EBKBLDNDF^"5?]UDER]HUDF^+pml83 _udkndph`b~ ebkbldndf~ }uder}hudf~ bk b` djprb~}f ~feub `h ubk}h t bk b` Djprb~}f h` |h`fu hcubchmf )D\H$ * hf cuh|he`b 5??3i}}p1&&sss+jdkihndbkmh+cf|+nf&pfu}h &phcb&pfu}h`&JdkIhndbkmh&ihndbkmhpre`dnh&pub~rprb~}f&pufcuhjhndfk&puftbn}f&_uftbn}fmb@bt_CK5??4&Jbk~hab"5?4"5?EBKBLDNDF^"5?]UDER]HUDF^+pml
http://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdf


17/60


Kf+ 3

85" bk `f~ ~bu|dndf~ ldkhkndbuf~ jdkbuf tf}uf~ ~bu|dndf~ nrth~ ubk}h~ bybk}h~ ubpub~bk}hk b` >84" 58>" t 5?8" t nfk ebkbldndf~ mb

-8+=84 -4=2 t -94> jd`b~ mb jd``fkb~ ub~pbn}d|hjbk}b )Nrhmuf 5$+ Mbk}uf mb` curpf mbnfk}udertbk}b~ mf~ ~re~bn}fub~ nfknbk}uhk b` =2"+


89 _udkndph`b~ ebkbldndf~ }uder}hudf~ bk b` djprb~}f ~feub `h ubk}h t bk b` Djprb~}f h` |h`fu hcubchmf )D\H$ * hf cuh|he`b 5??3i}}p1&&sss+jdkihndbkmh+cf|+nf&pfu}h &phcb&pfu}h`&JdkIhndbkmh&ihndbkmhpre`dnh&pub~rprb~}f&pufcuhjhndfk&puftbn}f&_uftbn}fmb@bt_CK5??4&Jbk~hab"5?4"5?EBKBLDNDF^"5?]UDER]HUDF^+pml84 _udkndph`b~ ebkbldndf~ }uder}hudf~ bk b` djprb~}f ~feub `h ubk}h t bk b` Djprb~}f h` |h`fu hcubchmf )D\H$ * hf cuh|he`b 5??3i}}p1&&sss+jdkihndbkmh+cf|+nf&pfu}h &phcb&pfu}h`&JdkIhndbkmh&ihndbkmhpre`dnh&pub~rprb~}f&pufcuhjhndfk&puftbn}f&_uftbn}fmb@bt_CK5??4&Jbk~hab"5?4"5?EBKBLDNDF^"5?]UDER]HUDF^+pml

Nrhmuf 5
http://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdfhttp://www.minhacienda.gov.co/portal/page/portal/MinHacienda/haciendapublica/presupuesto/programacion/proyecto/ProyectodeLeyPGN2009/Mensaje%209%20BENEFICIOS%20TRIBUTARIOS.pdf


18/60


Kf+ 3

83

Lrbk}b1 nd}hmf bk Jdkd~}budf mb Ihndbkmh5?

Mb dcrh` jhkbuh jbkndfkh b` dklfujb xrb pfu ~re~bn}fu bnfkjdnf `h jhtfu phu}dndphndk bk b`

}f}h` mb `h~ ubk}h~ bybk}h~ mb `f~ cuhkmb~ nfk}udertbk}b~ mb` ~bn}fu pud|hmf ~b nfknbk}uh bk~bu|dndf~ ldkhkndbuf~ nfk b` 22="+ Ub~h`}h b` dklfujb xrb phuh `f~ ~re~bn}fub~ jdkbuf

b`bn}udndmhm ch~ t |hpfu t hn}d|dmhmb~ mbpfu}d|h~ `h~ ubk}h~ bybk}h~ mb `h~ bjpub~h~ mb` ~bn}fu

pe`dnf ~rpbuhk h `h~ mb` ~bn}fu pud|hmf+

5? _udkndph`b~ ebkbldndf~ }uder}hudf~ bk b` djprb~}f ~feub `h ubk}h t bk b` Djprb~}f h` |h`fu hcubchmf )D\H$ * hf cuh|he`b 5??3i}}p1&&sss+jdkihndbkmh+cf|+nf&pfu}h &phcb&pfu}h`&JdkIhndbkmh&ihndbkmhpre`dnh&pub~rprb~}f&pufcuhjhndfk&puftbn}f&_uftbn}fmb@bt_CK5??4&Jbk~hab"5?4"5?EBKBLDNDF^"5?]UDER]HUDF^+pml


19/60


Kf+ 3

89


58 _udkndph`b~ ebkbldndf~ }uder}hudf~ bk b` djprb~}f ~feub `h ubk}h t bk b` Djprb~}f h` |h`fu hcubchmf )D\H$ * hf cuh|he`b 5??3i}}p1&&sss+jdkihndbkmh+cf|+nf&pfu}h &phcb&pfu}h`&JdkIhndbkmh&ihndbkmhpre`dnh&pub~rprb~}f&pufcuhjhndfk&puftbn}f&_uftbn}fmb@bt_CK5??4&Jbk~hab"5?4"5?EBKBLDNDF^"5?]UDER]HUDF^+pml


20/60


Kf+ 3

84

Nrhmuf >


Ebkbldndhuf~ b djphn}f mb f~ mb~nrbk}f~ }uder}hudf~Bk nrhk}f h` hk`d~d~ mb `f~ ebkbldndhudf~ t b` djphn}f mb bybkndfkb~ }uder}hudh~ b` dklfujb mb`

Jdkd~}budf mb Ihndbkmh ~bphuh `f~ mb~nrbk}f~ }uder}hudf~ bk}ub hxrb``f~ f}fuchmf~ h` ~bn}fu

pe`dnf t `f~ nfknbmdmf~ h` ~bn}fu pud|hmf+ B` jfk}f nfuub~pfkmdbk}b h `f~ nfk}udertbk}b~ mb`

~bn}fu pud|hmf ubpub~bk}h b` 99+= t 3< " mb~}hnkmf~b b` ebkbldndf mb` ~bn}fu jdkbuf+ )Nrhmuf

>$+

55 _udkndph`b~ ebkbldndf~ }uder}hudf~ bk b` djprb~}f ~feub `h ubk}h t bk b` Djprb~}f h` |h`fu hcubchmf )D\H$ * hf cuh|he`b 5??3i}}p1&&sss+jdkihndbkmh+cf|+nf&pfu}h &phcb&pfu}h`&JdkIhndbkmh&ihndbkmhpre`dnh&pub~rprb~}f&pufcuhjhndfk&puftbn}f&_uftbn}fmb@bt_CK5??4&Jbk~hab"5?4"5?EBKBLDNDF^"5?]UDER]HUDF^+pml


21/60


Kf+ 3

5?

Lrbk}b1 nd}hmf bk Jdkd~}budf mb Ihndbkmh5>

F}uh~ bybkndfkb~ h h jdkbuh bk Nf`fjedh

Mb hnrbumf nfk Ndlrbk}b~ ub~r`}h pufe`bj}dnf nh`nr`hu `f~ ebkbldndf~ }uder}hudf~ pbundedmf~ pfu b`

~bn}fu jdkbuf bk Nf`fjedh bk phu}dnr`hu ihndbkmf ublbubkndh h` nhuek mhmf xrb b` hu}nr`f 29>mb` B~}h}r}f ]uder}hudf )mbnub}f K+ ? mb Jhuqf mb 8494$ ubqh1

Ub~bu|h mb `h mbn`huhndk+ @h dklfujhndk }uder}hudh ub~pbn}f mb `h~ eh~b~ cuh|he`b~ t `h

mb}bujdkhndk pud|hmh mb `f~ djprb~}f~ xrb ldcrubk bk `h~ mbn`huhndfkb~ }uder}hudh~

}bkmu b` nhun}bu mb dklfujhndk ub~bu|hmh7 pfu nfk~dcrdbk}b `f~ lrkndfkhudf~ mb `h

Mdubnndk Cbkbuh` mb Djprb~}f~ Khndfkh`b~ ~`f pfmuk r}d`dqhu`h phuh b` nfk}uf` ubnhrmf

mb}bujdkhndk md~nr~dk t hmjdkd~}uhndk mb `f~ djprb~}f~ t phuh blbn}f~ mb

dklfujhndfkb~ djpbu~fkh`b~ mb b~}hm~}dnh+

Bk `f~ pufnb~f~ pbkh`b~ pfmu ~rjdkd~}uhu~b nfpdh mb `h~ mbn`huhndfkb~ nrhkmf `h

nfuub~pfkmdbk}b hr}fudmhm f mbnub}b nfjf purbeh bk h puf|dmbkndh ub~pbn}d|h+

5> _udkndph`b~ ebkbldndf~ }uder}hudf~ bk b` djprb~}f ~feub `h ubk}h t bk b` Djprb~}f h` |h`fu hcubchmf )D\H$ * hf cuh|he`b 5??3i}}p1&&sss+jdkihndbkmh+cf|+nf&pfu}h &phcb&pfu}h`&JdkIhndbkmh&ihndbkmhpre`dnh&pub~rprb~}f&pufcuhjhndfk&puftbn}f&_uftbn}fmb@bt_CK5??4&Jbk~hab"5?4"5?EBKBLDNDF^"5?]UDER]HUDF^+pml


22/60


Kf+ 3

58

@f~ ehknf~ t mbj~ bk}dmhmb~ xrb bk |du}rm mb `h hr}fudqhndk phuh ubnhrmhu `f~

djprb~}f~ t ubndedu `h~ mbn`huhndfkb~ }uder}hudh~ mb nfjpb}bkndh mb `h Mdubnndk Cbkbuh`

mb Djprb~}f~ Khndfkh`b~ nfkfqnhk `h~ dklfujhndfkb~ t mbj~ mh}f~ mb nhun}bu }uder}hudf

mb `h~ mbn`huhndfkb~ mbebuk crhumhu `h j~ he~f`r}h ub~bu|h nfk ub`hndk h b``f~ t ~`f

`f~ pfmuk r}d`dqhu phuh `f~ ldkb~ mb pufnb~hjdbk}f mb `h dklfujhndk xrb mbjhkmbk `f~

ubpfu}b~ mb ubnhrmf t ubnbpndk bydcdmf~ pfu b` Jdkd~}budf mb Ihndbkmh t Numd}f

_e`dnf+

Kf fe~}hk}b ~bck Urmh~ )5?8?$ b` ~bn}fu jdkbuf bkbuc}dnf ~b ih ebkbldndhmf bk =>9

ed``fkb~ mb pb~f~ ~`f bk `f~ hf~ 5??3 t 5??4 )|bu culdnh~$5=+

Lrbk}b1 Urmh~ 5?8?+

Lrbk}b1 Urmh~ 5?8?+

5= Crd``bujf Urmh~ 5?8?+ Mdkjdnh jdkbuh t ub}f~ mb `h pf`}dnh hjedbk}h` bk Nf`fjedh+ H`crkh~ }bkmbkndh~ ubndbk}b~+ Efuuhmfu mb}uhehaf phuh b` Nfk~baf Khndfkh` mb _`hkbhndk+ _ub~bk}hmf bk b` Nfkcub~f mb Ndbkndh~ t ]bnkf`fch~ Hjedbk}h`b~+ ^b~dk DD+Cfebukhkqh t cfebukhed`dmhm hjedbk}h` bk Nf`fjedh+ Rkd|bu~dmhm mb `f~ Hkmb~ Hcf~}f 5< t 53 mb 5?8?+


23/60


Kf+ 3

55

Bybkndfkb~ huhknb`hudh~Nfk b` feab}d|f mb pufnruhu xrb b` ph~ ~b nfk|dbu}h bk rk b~nbkhudf h}uhn}d|f phuh `h~ dk|bu~dfkb~

bk b` ~bn}fu mb idmufnhueruf~ t mb `h jdkbuh b` cfedbukf khndfkh` md~pr~f hjp`dhu b` nfkark}f mb

dknbk}d|f~ phuh b~}djr`hu b` nubndjdbk}f bnfkjdnf t ~fndh` mb` ph~ hrjbk}hkmf `h~ nfkmdndfkb~mb nfjpb}d}d|dmhm mb` ~bn}fu+

_ub|dhjbk}b b` Nfjd} mb H~rk}f~ Hmrhkbuf~ Huhknb`hudf~ t mb Nfjbundf By}budfu ubnfjbkm

hpufehu `h jfmdldnhndk mb` Mbnub}f 522 mb` 88 mb lbeubuf mb 8445 nfk `h ldkh`dmhm mb hjp`dhu `h~

bybkndfkb~ huhknb`hudh~ mb` ~bn}fu jdkbuf t mb idmufnhueruf~ h f}uh~ hn}d|dmhmb~ mb `h nhmbkh

pufmrn}d|h mb b~}f~ ~bn}fub~ }h`b~ nfjf `h byp`f}hndk ebkbldndf }uhk~pfu}b }uhk~lfujhndk t

ubldkhndk+

_fu }hk}f `h~ hn}d|dmhmb~ ebkbldndhudh~ mb mdnif~ dknbk}d|f~ ~fk hxrb``h~ nfk}bjp`hmh~ bk b`

Nmdcf mb _b}u`bf~ t bk b` Nmdcf mb Jdkh~ nfjf ~fk `h byp`fuhndk byp`f}hndk ubldkhndk

}uhk~pfu}b t md~}uderndk mb idmufnhueruf~ t ~r~ mbud|hmf~ t `h byp`fuhndk }nkdnh `h byp`f}hndk

ebkbldndf }uhk~lfujhndk }uhk~pfu}b t pufjfndk mb `f~ jdkbuh`b~ xrb ~b bknrbk}ubk bk b` ~rb`f

f b` ~re~rb`f ~bhk mb pufpdbmhm khndfkh` f pud|hmh+

Dcrh`jbk}b mdnif~ ebkbldndf~ ~buk pbundedmf~ phuh djpfu}hndfkb~ blbn}rhmh~ pfu bk}dmhmb~

crebukhjbk}h`b~ f bjpub~h~ xrb ubh`dnbk mb jhkbuh mdubn}h hn}d|dmhmb~ mb byp`fuhndk

byp`f}hndk ebkbldndf }uhk~lfujhndk }uhk~pfu}b f ubldkhndk mb pufmrn}f~ mb `h dkmr~}udh mb`

nhuek t mb `f~ idmufnhueruf~+

Bk }h` ~bk}dmf b` Cfedbukf Khndfkh` h }uh|~ mb` Jdkd~}budf mb Nfjbundf Dkmr~}udh t ]rud~jf

bypdmd b` Mbnub}f krjbuf 5


24/60


Kf+ 3

5>

Hjfu}dqhndk mb dk|bu~dfkb~B` hu}nr`f 8=5 mb` B~}h}r}f ]uder}hudf }uh}h b` }bjh mb `h mbmrnndk pfu hjfu}dqhndk mb

dk|bu~dfkb~ t b~}he`bnb nfjf ubxrd~d}f~ phuh xrb fpbub mdnih mbmrnndk bk pudjbu `rchu xrb ~b

}uh}b mb dk|bu~dfkb~ kbnb~hudh~ ubh`dqhmh~ phuh `f~ ldkb~ mb` kbcfndf t bk ~bcrkmf `rchu

b~pbnldnhjbk}b phuh b` nh~f mb `f~ dk}hkcde`b~ xrb `f~ jd~jf~ ~bhk ~r~nbp}de`b~ mb mbjud}f+

H ~r |bq b` hu}nr`f 824 mbldkb `h~ mbmrnndfkb~ pfu dk|bu~dfkb~ hjfu}dqhe`b~ bk `h dkmr~}udh

pb}uf`buh t b` ~bn}fu jdkbuf b~}dpr`hkmf xrb phuh `f~ blbn}f~ mb` hu}nr`f 8=5 bk `h~ dk|bu~dfkb~

kbnb~hudh~ ubh`dqhmh~ bk jh}budh mb jdkh~ t pb}u`bf~ md~}dk}h~ mb `h~ blbn}rhmh~ bk }buubkf~ f bk

edbkb~ mbpubndhe`b~ ~b dkn`rduk `f~ mb~bjef`~f~ ibnif~ }hk}f bk ubh~ bk byp`f}hndk nfjf bk

ubh~ kf pufmrn}fuh~ nfk}dkrh~ f md~nfk}dkrh~+

^b bk}dbkmb pfu dk|bu~dfkb~ kbnb~hudh~ hjfu}dqhe`b~ pfu b~}b ~d~}bjh `f~ mb~bjef`~f~ blbn}rhmf~

f nhr~hmf~ phuh `f~ ldkb~ mb` kbcfndf f hn}d|dmhm ~r~nbp}de`b~ mb mbjud}f t xrb mb hnrbumf nfk

`h }nkdnh nfk}he`b mbehk ubcd~}uhu~b nfjf hn}d|f~ phuh ~r hjfu}dqhndk bk j~ mb rk hf f

pbufmf cuh|he`b7 f }uh}hu~b nfjf mdlbudmf~ th lrbubk ch~}f~ pub`djdkhub~ mb dk~}h`hndk r

fuchkdqhndk f mb mb~huuf``f7 f nf~}f~ mb hmxrd~dndk f byp`f}hndk mb jdkh~ t mb byp`fuhndk t

byp`f}hndk mb thndjdbk}f~ pb}uf`lbuf~ f mb ch~ t f}uf~ pufmrn}f~ kh}ruh`b~+ ]hjedk b~

hjfu}dqhe`b b` nf~}f mb `f~ dk}hkcde`b~ ~r~nbp}de`b~ mb mbjud}f+

F}uh~ bybkndfkb~ ~b ub`hndfkhk nfk1

Kfujh}d|h Fe~bu|hndfkb~

B~}h}r}f ]uder}hudf

Hu}nr`f =5=*


25/60


Kf+ 3

5=

F}uh~ bybkndfkb~ bk b` ~bn}fu hcufpbnrhudf

_fu ~r phu}b b` ~bn}fu hcufpbnrhudf ih ~dmf }hjedk rk ebkbldndhudf mb mdlbubk}b~ bybkndfkb~+

Kfujh}d|h Fe~bu|hndfkb~B~}h}r}f]uder}hudfHu}nr`f =5=

Edbkb~ byn`rdmf~ mb` djprb~}f mb` D\H 95+?9+=?+??+?? Nrnid``f~ t ifah~ nfu}hk}b~ phuh jxrdkh~ thphuh}f~ jbnkdnf~ mb r~f hcunf`h ifu}nf`h t lfub~}h`

B~}h}r}f]uder}hudfHu}nr`f =52

Edbkb~ byn`rdmf~ mb` djprb~}f mb` D\H 9=+5=+98+>?+?? Mbj~ hphuh}f~ ~d~}bjh~ mb udbcf

B~}h}r}f]uder}hudfHu}nr`f =5> Jxrdkh~ hphuh}f~ t hu}blhn}f~ phuh nf~bnih~ f }ud``hudkn`rdmh~ pubk~h~ phuh phah f lfuuhab7 crhmhhmfuh~7 jxrdkh~ phuh `djpdbqh f n`h~dldnhndk mbirb|f~ lur}f~ f mbj~ pufmrn}f~ hcunf`h~ bynbp}f `h~ mb `h phu}dmh 9=+>3 t `h~ ~rephu}dmh~ 9=+>>+88t 9=+>>+84


Edbkb~ byn`rdmf~ mb` djprb~}f mb` D\H 9=+>< mbj~ jxrdkh~ t hphuh}f~ phuh `h hcudnr`}ruhifu}dnr`}ruh ~d`|dnr`}ruh f hpdnr`}ruh dkn`rdmf~ `f~ cbujdkhmfub~ nfk md~pf~d}d|f~ jbnkdnf~ f}ujdnf~ dknfupfuhmf~


Edbkb~ byn`rdmf~ mb` djprb~}f mb` D\H 9=+>3+8?+??+?? Jxrdkh~ phuh `djpdbqh n`h~dldnhndk f nudehmfmb ~bjd``h~ cuhkf~ r ifu}h`dqh~ mb |hdkh ~bnh~


Edbkb~ byn`rdmf~ mb` djprb~}f mb` D\H 93+?8+4?+??+8? ]uhn}fub~ hcunf`h~

B~}h}r}f]uder}hudfHu}nr`f =>?

Edbkb~ byn`rdmf~ mb` djprb~}f mb` D\H 93+8 kf nfk~}d}rtb ubk}h kdchkhkndh fnh~dfkh`+

Mbnub}f 843?

mb` 82 mb arkdfmb 5??2+

Dknbk}d|f mb bybkndk mb djprb~}f mb ubk}h pfu nr`}d|f~ mb }humf ubkmdjdbk}f+ Hp`dnh phuh `h~ ubk}h~

fe}bkdmh~ nfjf ub~r`}hmf mb `h nfjbundh`dqhndk mb` lur}f th ~bh lub~nf f mbud|hmf mb ~r}uhk~lfujhndk+

Nfjf ~b fe~bu|h bk `h }he`h hk}budfu pfu nd}hu h`crkf~ babjp`f~ `h~ bybkndfkb~ |hk mdudcdmh~ h

hn}d|dmhmb~ mb hmxrd~dndk mb mdlbubk}b~ r}bk~d df~ t jhxrdkhudh mb~mb nrnid` f~ ih~}h jxrdkh~

mb nf~bnihu }ud``hu ~d~}bjh~ mb udbcf bxrdpf~ pf~}nf~bnih t pufmrnndk nfjf n`h~dldnhmfuh~ mb

irb|f~ lur}f~ f mbj~ pufmrn}f~ hcunf`h~ t mbj~ jxrdkh~ t hphuh}f~ phuh `h hcudnr`}ruh

ifu}dnr`}ruh ~d`|dnr`}ruh f hpdnr`}ruh+ H~ jd~jf ebkbldndf~ pfu bybkndfkb~ bk `h ubk}h t bk `h

chkhkndh fnh~dfkh` h `f~ ebkbldndhudf~ mb` DNU t nr`}d|f~ mb }humf ubkmdjdbk}f+

F}uf~ ebkbldndf~ phuh hn}d|dmhmb~ ub`hndfkhmh~ nfk dk|bu~dfkb~ bk nfk~}urnndk t ubphuhndk mb|d|dbkmh~ bk b` nhjpf bk ebkbldndf mb `f~ }uhehahmfub~7 dcrh`jbk}b `f~ mb~jfk}b~ feuh~ mb udbcf

t mb mb~bnhndk7 `h }d}r`hndk mb eh`mf~7 nfk~}urnndk mb hnrbmrn}f~ nbunh~ ehhmbuh~ t mbj~

dk|bu~dfkb~ bk `h lrkmhndk hjp`dhndk t jbafuhjdbk}f mb ldknh~ uruh`b~ mb hnrbumf nfk `f

b~}dpr`hmf bk b` Hu}nr`f 829 mb` B~}h}r}f ]uder}hudf bk jh}budh mb mbmrnndk pfu hjfu}dqhndk bk


26/60


Kf+ 3

52

b` ~bn}fu hcufpbnrhudf ~bck b` nrh` mdnih~ hn}d|dmhmb~ ~buk nfk~dmbuhmh~ nfjf ch~}f~

mbmrnde`b~ mb` djprb~}f ~feub `h ubk}h bk ~r~ nfbldndbk}b~ mb hjfu}dqhndk+

Bybkndfkb~ bk `h ph`jh t f}uf~ nr`}d|f~ jh}budh pudjh phuh edfnfjer~}de`b~5


27/60


Kf+ 3

54 mb 5??=

Kf ~b nhr~hk kd phchk }uder}f~ hmrhkbuf~ )D\H HUHKNB@$

B` edfnfjer~}de`b mb fudcbk |bcb}h` f hkdjh` phuh r~f bk jf}fub~ mdb~b` mb

pufmrnndk khndfkh` nfk mb~}dkf h `h jbqn`h nfk HN_J b~}h bybk}f mb D\H * mb`

djprb~}f c`feh` h` HN_J+

Mbnub}f 843? mb 5??2

Bybkndk mb `h ^feub ]h~h C`feh` h `f~ edfnfjer~}de`b~ mb~}dkhmf~ phuh jbqn`h

nfk nfjer~}de`b~ l~d`b~+

Djprb~}f mb ubk}h mb 82" ih~}h pfu >? hf~ pufuufche`b pfu rk }ujdkf dcrh`+

Mbnub}f >9> mb` 5??3

ubc`hjbk}h `h @bt 8??=

mb 5??2

Nubh `h~ qfkh~ luhknh~ rkdbjpub~hudh`b~ xrb pfmuk djpfu}hu ~r jhxrdkhudh ~dk b`

phcf mb huhknb`b~ t }bkmuk rk jbkfu djprb~}f mb ubk}h )82"$+

Mbnub}f 828= 5??9 Bypfu}hndfkb~ mb~mb qfkh~ luhknh~ h }bunbuf~ ph~b~ ~b ebkbldndhk mb hnrbumf~

nfjbundh`b~ dk}bukhndfkh`b~+ )Bynbp}f _bu$

Dknbk}d|f mb bybkndk mb djprb~}f mb ubk}h pfu nr`}d|f~ mb }humf ubkmdjdbk}f1 nfjf ~bjbkndfk hk}budfujbk}b b` Cfedbukf Khndfkh` ubc`hjbk} `h bybkndk bk b` djprb~}f mbubk}h phuh `f~ krb|f~ nr`}d|f~ mb }humf ubkmdjdbk}f bk ph`jh mb hnbd}b nhrnif nhnhf

n}udnf~ t lur}h`b~+ Mb hnrbumf nfk b` mbnub}f 843? mb` 82 mb arkdf mb 5??2 `h jbmdmh

hp`dnh phuh `h~ ubk}h~ fe}bkdmh~ nfjf ub~r`}hmf mb `h nfjbundh`dqhndk mb` lur}f th ~bh

lub~nf f mbud|hmf mb ~r }uhk~lfujhndk+ @h bybkndk mb` djprb~}f nfedah `f~ krb|f~

nr`}d|f~ mb ph`jh mb hnbd}b nhrnif nhnhf n}udnf~ t lur}h`b~ mb~mb b` jfjbk}f bk xrb

nfjdbkqhk h ~bu pufmrn}d|f~ t pfu rk pbufmf mb 8? hf~+ Mbk}uf mb `f~ ubxrd~d}f~ b~

kbnb~hudf ubcd~}uhu `h krb|h p`hk}hndk hk}b b` Jdkd~}budf mb Hcudnr`}ruh+ Rkh |bq ubh`dqhmf

b` ph~f hk}budfu mbebu ubcd~}uhu~b hk}b `h MDHK phuh cfqhu mb` ebkbldndf }uder}hudf+ ]dbkb

|dcbkndh ih~}h b` hf 5?8>+

Bybkndk mb D\H phuh b` edfnfjer~}de`b mb~}dkhmf phuh jbqn`h nfk nfjer~}de`b~ l~d`b~1h+ Bk `h @bt 399 mb 5??5 ~b bydjb mb` Djprb~}f h` \h`fu Hcubchmf )D\H$ mb` djprb~}f

c`feh` h` h`nfif` nhueruhk}b xrb ~b jbqn`b nfk `h ch~f`dkh nrtf mb~}dkf ~bh ~bu

r}d`dqhmf bk |binr`f~ hr}fjf}fub~+


28/60


Kf+ 3

53

e+ Bk `h @bt 4>4 mb 5??= B` edfnfjer~}de`b mb fudcbk |bcb}h` f hkdjh` phuh r~f bkjf}fub~ mdb~b` mb pufmrnndk khndfkh` nfk mb~}dkf h `h jbqn`h nfk HN_J b~}h

bybk}f mb D\H+

Bybkndk mb `h ^feub ]h~h C`feh` h` Nfjer~}de`b h `f~ edfnfjer~}de`b~ mb~}dkhmf~ phuhjbqn`h nfk nfjer~}de`b~ l~d`b~1

h+ @h @bt 399 mb 5??5 }hjedk bydjb mb` djprb~}f c`feh` t `h ~feub}h~h mb `hch~f`dkh h` h`nfif` nhueruhk}b xrb ~b jbqn`b nfk `h ch~f`dkh nrtf mb~}dkf ~bh ~bu r}d`dqhmf

bk |binr`f~ hr}fjf}fub~+

e+ @h @bt 4>4 mb 5??= }hjedk b~}he`bnb xrb b` edfnfjer~}de`b mb fudcbk |bcb}h` fhkdjh` phuh r~f bk jf}fub~ mdb~b` mb pufmrnndk khndfkh` xrb ~b mb~}dkb h `h jbqn`h nfk

HN_J b~}hu bybk}f mb` djprb~}f c`feh` h` HN_J+

Qfkh~ Luhknh~ Hcufdkmr~}udh`b~1 Bk Nf`fjedh `f~ krb|f~ puftbn}f~ hcufdkmr~}udh`b~ mbedfnfjer~}de`b~ prbmbk ~bu ubnfkfndmf~ nfjf qfkh~ luhknh~ t b~}he`bnbu~b bk nrh`xrdbu`rchu mb` }buud}fudf khndfkh` ehaf `h ldcruh mb qfkh luhknh rkd*bjpub~hudh+

h+ Djprb~}f mb ubk}h mb 82" ih~}h pfu >? hf~ pufuufche`b pfu rk }ujdkf dcrh`+e+ @h }h~h mb djprb~}f mb ubk}h KF mbpbkmb mb bypfu}hndfkb~ f |bk}h~ h` jbunhmf

mfj~}dnf+

n+ _bujd}b rednhu~b bk nrh`xrdbu `rchu mb` ph~ r~hkmf `h ldcruh mb Qfkh~ LuhknhRkdbjpub~hudh`

m+ Bybkndk mb D\H phuh jh}budh~ pudjh~ dk~rjf~ t edbkb~ }bujdkhmf~ xrb ~b |bkmhk mb~mb}buud}fudf hmrhkbuf khndfkh` h r~rhudf~ dkmr~}udh`b~ mb QL+

b+ Bypfu}hndfkb~ mb~mb QL h }bunbuf~ ph~b~ ~b ebkbldndhk mb hnrbumf~ nfjbundh`b~dk}bukhndfkh`b~+ )Bynbp}f _bu$

l+ Kf ~b nhr~hk kd phchk }uder}f~ hmrhkbuf~ )D\H HUHKNB@$c+ B~ nfjph}de`b nfk FJN t kf }dbkb p`hqf jydjf mb |bkndjdbk}f kd }uhjd}b~ mb by}bk~dk

pbkmdbk}b~ nfk h FJN+

i+ Nfk}uh}f~ mb B~}hed`dmhm Arumdnh1 chuhk}dqh `h `bcd~`hndk b dk}bupub}hndk hmjdkd~}uh}d|hmb}bujdkhk}b phuh `f~ puftbn}f~ mb dk|bu~dk+ ]dbkbk nfjf nfkmdndk jfk}f~ ~rpbudfub~

h R^M 8+39?+???54 t b` phcf mb rkh pudjh h lh|fu mb` B~}hmf mb` 8" mb `h dk|bu~dk

ubh`dqhmh+

^d~}bjh mb Djpfu}hndk t Bypfu}hndk _`hk \h``baf1

54 @f~ ubxrd~d}f~ ~b nh`nr`hk bk Rkdmhmb~ mb \h`fu ]uder}hudf )R\]$+ 839 Jd``fkb~ b~ rkh hpufydjhndk 82???? R\]+ ^b byn`rtbk `h~kfujh~ ~feub }uder}f~ f dk|bu~dfkb~ lfuqf~h~ bk b~}hmf~ mb bynbpndk ~bcrudmhm ~fndh` djprb~}f~ dkmdubn}f~ ubcr`hndk mb`~bn}fu ldkhkndbuf ucdjbk }hudlhudf mb ~bu|dndf~ pe`dnf~+ _bufmf Hmjd~dk Dklfujb }nkdnf mb b|h`rhndk t hpufehndk mb `h~f`dnd}rm B|h`rhndk ldkh` Jydjf mb > h 5? hf~+ ]h~h mb nhjedf mb ublbubkndh1 R^M 8 : NF_ 5+???+ Rkdmhm mb \h`fu ]uder}hudf phuhb` 5??4 b~ NF_ - 5>+3 f R^M - 889+


29/60


Kf+ 3

59

h+ Djpfu}hndk mb edbkb~ mb nhpd}h` bybk}f mb huhknb`1 B` _`hk \h``baf mb edbkb~ mb nhpd}h` b~rk ~d~}bjh b~pbndh` mb djpfu}hndk t bypfu}hndk ehaf b` nrh` `h pbu~fkh xrb ~f`dnd}h b`

p`hk prbmb djpfu}hu rkf~ edbkb~ mb nhpd}h` bybk}f mb` phcf mb` huhknb` mb hmrhkh~ t ~b

mdldbub b` phcf mb` D\H+

e+ Djpfu}hndk mb dk~rjf~ t jh}budh~ pudjh~ ~dk phcf mb D\H t Huhknb`1 h$ B~}b b~ rkhjfmh`dmhm ehaf b` nrh` `h pbu~fkh xrb ~f`dnd}h b` p`hk prbmb djpfu}hu dk~rjf~ t jh}budh~

pudjh~ ~dk phchu b` D\H t b` Huhknb`+ ^dbjpub xrb bypfu}b b`


30/60


Kf+ 3

54

Dknbk}d|f~ ihndh h~ hn}d|dmhmb~ lfub~}h`b~+ B` djpr`~f h `h~ hn}d|dmhmb~ mb dk|b~}dchndk bk jbmdf hjedbk}b+Bk b` pudjbu curpf ~b b~}he`bnbk `f~ dknbk}d|f~ nfjf rkh b~}uh}bcdh mb jbafuhjdbk}f nfk}dkrf

mb `f~ ~bu|dndf~ t pufnb~f~ pufmrn}d|f~ phuh ubmrndu b` djphn}f hjedbk}h` jbafuhu `h~ bjpub~h~ bk}ujdkf~ nfjpb}d}d|f~ t h|hkqhu ihndh b` mb~huuf``f ~f~}bkde`b+ B~}f~ dknbk}d|f~ pub}bkmbk ``b|hu h

`f~ hcbk}b~ pufmrn}fub~ mb nfk}hjdkhndk h ubmrndu `f~ ub~dmrf~ mb }fmf }dpf hrjbk}hu b`

ubkmdjdbk}f mb` r~f mb `f~ ubnru~f~ kh}ruh`b~ t bkbuc}dnf~ t jbafuhu `h bldnhndh mb `f~ pufnb~f~ t

r}d`dqhndk mb }bnkf`fch+

Mbk}uf mb b~}b curpf ~b bknrbk}uhk dknbk}d|f~ nfjf bybkndfkb~ mb~nrbk}f~ t mbmrnndfkb~ ~feub

djprb~}f~ mb` D\H t ubk}h phuh `h hmxrd~dndk mb bxrdpf~ xrb jbafuh `h nh`dmhm mb` jbmdf

hjedbk}b t htrmhk h ~r nfk}uf`+ _huh `f~ bk}b~ }buud}fudh`b~ hp`dnhk dknbk}d|f~ mb bybkndk ~feub

D\H t phuh b` ~bn}fu pud|hmf `f~ xrb ~b ihnbk h }uh|~ mb` djprb~}f mb ubk}h t b` D\H+

_udkndph`b~ bybkndfkb~ bk jh}budh mb jbmdf hjedbk}bKfujh}d|h Fe~bu|hndfkb~

B~}h}r}f ]uder}hudf

hu} 829*5

Mbmrnndk pfu dk|bu~dfkb~ bk nfk}uf` t jbafuhjdbk}f mb` jbmdf hjedbk}b

B~}h}r}f ]uder}hudf

Hu}nr`f =5=*=+

@f~ bxrdpf~ t b`bjbk}f~ khndfkh`b~ f djpfu}hmf~ xrb ~b mb~}dkbk h `h nfk~}urnndk dk~}h`hndk

jfk}hab t fpbuhndk mb ~d~}bjh~ mb nfk}uf` t jfkd}fubf kbnb~hudf~ phuh b` nrjp`djdbk}f mb `h~

md~pf~dndfkb~ ubcr`hndfkb~ t b~}kmhub~ hjedbk}h`b~ |dcbk}b~ phuh `f nrh` mbebu hnubmd}hu~b

}h` nfkmdndk hk}b b` Jdkd~}budf mb` Jbmdf Hjedbk}b+

B~}h}r}f ]uder}hudf

Hu}nr`f =5=*2

krjbuh` =

Mbnub}f 52>5 53 mb

Kf|dbjeub mb 5??8

Ub~f`rndk =9< mb` 3

mb arkdf mb 5??5

Hp`dnh h1 Bxrdpf~ t b`bjbk}f~ khndfkh`b~ f djpfu}hmf~+

Mb~}dkhndk1 Nfk~}urnndk dk~}h`hndk jfk}hab t fpbuhndk mb ~d~}bjh~ mb nfk}uf` t jfkd}fubf

hjedbk}h` phuh b` nrjp`djdbk}f mb ubcr`hndfkb~ t b~}kmhub~ hjedbk}h`b~ |dcbk}b~+

B~}h}r}f ]uder}hudf

Hu}nr`f =59 `d}buh` l

hmdndfkhmf pfu b`

hu}nr`f < mb `h @bt

55> mb 8442+

@h djpfu}hndk mb jhxrdkhudh f bxrdpf ~dbjpub t nrhkmf mdnih jhxrdkhudh f bxrdpf kf ~b

pufmrqnhk bk b` ph~ mb~}dkhmf~ h ubndn`hu t pufnb~hu eh~ruh~ f mb~pbumdndf~ )`h jhxrdkhudh

nfjpubkmb `h|hmf ~bphuhmf ubndn`hmf t by}ur~dk$ t `f~ mb~}dkhmf~ h `h mbpruhndk f

}uh}hjdbk}f mb hcrh~ ub~dmrh`b~ bjd~dfkb~ h}jf~ludnh~ f ub~dmrf~ ~`dmf~ phuh ubnrpbuhndk

mb `f~ uf~ f b` ~hkbhjdbk}f e~dnf phuh `fcuhu b` jbafuhjdbk}f mb` jbmdf hjedbk}b ~dbjpub t

nrhkmf ihchk phu}b mb rk pufcuhjh xrb ~b hpurbeb pfu b` Jdkd~}budf mb` Jbmdf Hjedbk}b+

Nrhkmf ~b }uh}b mb nfk}uh}f~ th nb`beuhmf~ b~}h bybkndk mbebu ubl`bahu~b bk rk jbkfu |h`fu

mb` nfk}uh}f+ H~ jd~jf `f~ bxrdpf~ phuh b` nfk}uf` t jfkd}fubf hjedbk}h` dkn`rdmf~ hxrb``f~

phuh nrjp`du nfk `f~ nfjpufjd~f~ mb` puf}fnf`f mb Jfk}ubh`+


31/60


Kf+ 3

>?

@bt 55> mb 8442 Mbmrnndk mb ih~}h b` 5?" bk `h Ubk}h @xrdmh pfu dk|bu~dfkb~ bk jbafuhjdbk}f t nfk}uf`

hjedbk}h`+

Byn`r~dk mb` D\H bk bxrdpf~ t b`bjbk}f~ khndfkh`b~ f djpfu}hmf~ mb~}dkhmf~ h ~d~}bjh~ mb

nfk}uf` t jfkd}fubf hjedbk}h`+

@bt == mb 844?+

Hu}nr`f 5?

@f~ jrkdndpdf~ t `f~ Mbphu}hjbk}f~ pfmuk mbnub}hu mb~nrbk}f~ }uder}hudf~ ih~}h mb` 5?" bk b`

|h`fu mb `f~ djprb~}f~ mb |binr`f~ xrb ~bhk mb ~r nfjpb}bkndh bk hxrb``f~ nh~f~ bk xrb ~bmbjrb~}ub xrb nrjp`bk nfk f~ md~pf~d}d|f~ xrb md~jdkrthk `h nfk}hjdkhndk nrjp`dbkmf nfk

`h~ nhuhn}bu~}dnh~ jkdjh~ ~bh`hmh~ pfu b` Dkmbubkh f xrdbk ihch ~r~ |bnb~+

@bt 399&5??5 *

Hu}nr`f 39+

Jfmdldnhndk mb`

hu}nr`f 829*5 mb`

B~}h}r}f ]uder}hudf

Mbmrnndk pfu dk|bu~dfkb~ bk nfk}uf` t jbafuhjdbk}f mb` jbmdf hjedbk}b+ @h~ pbu~fkh~

arumdnh~ xrb ubh`dnbk mdubn}hjbk}b dk|bu~dfkb~ bk nfk}uf` t jbafuhjdbk}f mb` jbmdf hjedbk}b

}bkmuk mbubnif h mbmrndu hkrh`jbk}b mb ~r ubk}h b` |h`fu mb mdnih~ dk|bu~dfkb~ xrb ihthk

ubh`dqhmf bk b` ub~pbn}d|f hf cuh|he`b pub|dh hnubmd}hndk xrb blbn}b `h hr}fudmhm hjedbk}h`

ub~pbn}d|h bk `h nrh` mbebuk }bkbu~b bk nrbk}h `f~ ebkbldndf~ hjedbk}h`b~ mdubn}f~ h~fndhmf~ h

mdnih~ dk|bu~dfkb~+


32/60


Kf+ 3

>8

_udkndph`b~ dknbk}d|f~ h h pufmrnndk djpdh>8

Dknbk}d|f ^r~}bk}f `bch` _ufnbmdjdbk}f mb hnnb~f Ebkbldndhudf~

Bybkndk bk b` D\Hpfu dk|bu~dfkb~ bkjbafuhjdbk}f mbjbmdf hjedbk}b t~d~}bjh~ mbnfk}uf`+

B~}h}r}f ]uder}hudf hu}+ =5=*=+ @f~ bxrdpf~ tb`bjbk}f~ khndfkh`b~ f djpfu}hmf~ xrb ~b mb~}dkbkh `h nfk~}urnndk dk~}h`hndk jfk}hab t fpbuhndkmb ~d~}bjh~ mb nfk}uf` t jfkd}fubf kbnb~hudf~ phuhb` nrjp`djdbk}f mb `h~ md~pf~dndfkb~ ubcr`hndfkb~ tb~}kmhub~ hjedbk}h`b~ |dcbk}b~ phuh `f nrh` mbebuhnubmd}hu~b }h` nfkmdndk hk}b b` Jdkd~}budf mb`Jbmdf Hjedbk}b+

B~}h}r}f ]uder}hudf hu}+ =59 `d}buh` l hmdndfkhmf pfub` hu}nr`f < mb `h @bt 55> mb 8442+ @h djpfu}hndk mbjhxrdkhudh f bxrdpf ~dbjpub t nrhkmf mdnihjhxrdkhudh f bxrdpf kf ~b pufmrqnhk bk b` ph~mb~}dkhmf~ h ubndn`hu t pufnb~hu eh~ruh~ fmb~pbumdndf~ )`h jhxrdkhudh nfjpubkmb `h|hmf~bphuhmf ubndn`hmf t by}ur~dk$ t `f~ mb~}dkhmf~ h `hmbpruhndk f }uh}hjdbk}f mb hcrh~ ub~dmrh`b~bjd~dfkb~ h}jf~ludnh~ f ub~dmrf~ ~`dmf~ phuhubnrpbuhndk mb `f~ uf~ f b` ~hkbhjdbk}f e~dnfphuh `fcuhu b` jbafuhjdbk}f mb` jbmdf hjedbk}b~dbjpub t nrhkmf ihchk phu}b mb rk pufcuhjh xrb~b hpurbeb pfu b` Jdkd~}budf mb` Jbmdf Hjedbk}b+Nrhkmf ~b }uh}b mb nfk}uh}f~ th nb`beuhmf~ b~}hbybkndk mbebu ubl`bahu~b bk rk jbkfu |h`fu mb`nfk}uh}f+ H~ jd~jf `f~ bxrdpf~ phuh b` nfk}uf` tjfkd}fubf hjedbk}h` dkn`rdmf~ hxrb``f~ phuhnrjp`du nfk `f~ nfjpufjd~f~ mb` puf}fnf`f mbJfk}ubh`+

Fe}bkbu hk}b b` JJH\]`h nbu}dldnhndk phuhhp`dnhu b` dknbk}d|f+

Hk}b `h MDHK pub~bk}hu `hnbu}dldnhndk mb`Jdkd~}budf mb` JbmdfHjedbk}b phuh `bch`dqhu `hbybkndk+

]fmf~ `f~ hcbk}b~ mb`D\H1 Jrkdndpdf NHU^Dk~}d}r}f~ bk}dmhmb~fldndh`b~ ~bn}fupufmrn}d|f b}n+

Mb~nrbk}f bk b`D\H pfu b` r~f mbnfjer~}de`b~

B~}h}r}f ]uder}hudf hu}+ =5=*8+mfn
http://www.cundinamarca.gov.co/Cundinamarca/Archivos/FILE_ENTIDADES/FILE_ENTIDADES22831.dochttp://www.cundinamarca.gov.co/Cundinamarca/Archivos/FILE_ENTIDADES/FILE_ENTIDADES22831.dochttp://www.cundinamarca.gov.co/Cundinamarca/Archivos/FILE_ENTIDADES/FILE_ENTIDADES22831.dochttp://www.cundinamarca.gov.co/Cundinamarca/Archivos/FILE_ENTIDADES/FILE_ENTIDADES22831.dochttp://www.cundinamarca.gov.co/Cundinamarca/Archivos/FILE_ENTIDADES/FILE_ENTIDADES22831.dochttp://www.cundinamarca.gov.co/Cundinamarca/Archivos/FILE_ENTIDADES/FILE_ENTIDADES22831.dochttp://www.cundinamarca.gov.co/Cundinamarca/Archivos/FILE_ENTIDADES/FILE_ENTIDADES22831.doc


33/60


Kf+ 3

>5

Dknbk}d|f ^r~}bk}f `bch` _ufnbmdjdbk}f mb hnnb~f Ebkbldndhudf~

Mbmrnndk bk b`djprb~}f mb ubk}htnfjp`bjbk}hudf~phuh dk|bu~dfkb~

bk nfk}uf` tjbafuhjdbk}f mb`jbmdf hjedbk}b

B~}h}r}f ]uder}hudf HU]+ 829*5+ MBMRNNDFK _FUDK\BU^DFKB^ BK NFK]UF@ T JBAFUHJDBK]F MB@JBMDF HJEDBK]B+ Jfmdldnhmf pfu b` hu}nr`f 39 mb`h @bt 399 mb 5??5+ @h~ pbu~fkh~ arumdnh~ xrbubh`dnbk mdubn}hjbk}b dk|bu~dfkb~ bk nfk}uf` t

jbafuhjdbk}f mb` jbmdf hjedbk}b }bkmuk mbubnifh mbmrndu hkrh`jbk}b mb ~r ubk}h b` |h`fu mb mdnih~dk|bu~dfkb~ xrb ihthk ubh`dqhmf bk b` ub~pbn}d|f hfcuh|he`b pub|dh hnubmd}hndk xrb blbn}b `hhr}fudmhm hjedbk}h` ub~pbn}d|h bk `h nrh` mbebuk}bkbu~b bk nrbk}h `f~ ebkbldndf~ hjedbk}h`b~mdubn}f~ h~fndhmf~ h mdnih~ dk|bu~dfkb~+

B` |h`fu h mbmrndu pfu b~}b nfknbp}f bk kdkck nh~fpfmu ~bu ~rpbudfu h` |bdk}b pfu ndbk}f )5?"$ mb `hubk}h `xrdmh mb` nfk}udertbk}b mb}bujdkhmh hk}b~mb ub~}hu b` |h`fu mb `h dk|bu~dk+

Kf pfmuk mbmrndu~b b` |h`fu mb `h~ dk|bu~dfkb~

ubh`dqhmh~ pfu jhkmh}f mb rkh hr}fudmhm hjedbk}h`phuh jd}dchu b` djphn}f hjedbk}h` pufmrndmf pfu `hfeuh f hn}d|dmhm feab}f mb rkh `dnbkndh hjedbk}h`+

Hp`dnhndk mdubn}h kfubxrdbub kdkckpufnbmdjdbk}f

]fmf~ `f~ hcbk}b~ub~pfk~he`b~ mb`Djprb~}f mb Ubk}h tNfjp`bjbk}hudf~1 ^bby`rtbk `h~ bk}dmhmb~

t bk}ub~ pe`dnf~

Mb~nrbk}f bk b`djprb~}f mbndunr`hndk t}uk~d}f )dknbk}d|fmb` kd|b`}buud}fudh`$

Hu}nr`f 5? @bt == mb 844?+ @f~ jrkdndpdf~ t `f~

Mbphu}hjbk}f~ pfmuk mbnub}hu mb~nrbk}f~}uder}hudf~ ih~}h mb` 5?" bk b` |h`fu mb `f~ djprb~}f~mb |binr`f~ xrb ~bhk mb ~r nfjpb}bkndh bkhxrb``f~ nh~f~ bk xrb ~b mbjrb~}ub xrb nrjp`bknfk `f~ md~pf~d}d|f~ xrb md~jdkrthk `hnfk}hjdkhndk nrjp`dbkmf nfk `h~ nhuhn}bu~}dnh~jkdjh~ ~bh`hmh~ pfu b` Dkmbubkh f xrdbk ihch ~r~|bnb~

Kf ~b nfkfnb hp`dnhndkmb b~}h hr}fudqhndk pfubphu}b mb `h~ hr}fudmhmb~jrkdndph`b~+

_bu~fkh~ kh}ruh`b~ farumdnh~ pufpdb}hudh~mb |binr`f~ t xrb~bhk ub~pfk~he`b~mb b~}b djprb~}f

Ebkbldndf~ ld~nh`b~ b dknbk}d|f~ }uder}hudf~ phuh h dk|bu~dk hjedbk}h`>5@bt 55> mb 8442

Mbmrnndk mb ih~}h b` 5?" bk `h Ubk}h @xrdmh pfu dk|bu~dfkb~ bk jbafuhjdbk}f t nfk}uf`hjedbk}h`+ Hu}nr`f 829*5 B~}h}r}f ]uder}hudf+

Byn`r~dk mb` D\H bk bxrdpf~ t b`bjbk}f~ khndfkh`b~ f djpfu}hmf~ mb~}dkhmf~ h ~d~}bjh~mb nfk}uf` t jfkd}fubf hjedbk}h` t =59 `d}buh` B~}h}r}f ]uder}hudf+

@bt 399 mb 5??5

Ubk}h~ Bybk}h~ pfu nfknbp}f mb )Hu}nr`f 89$1 \bk}h mb bkbuch b`n}udnh cbkbuhmh nfk ubnru~f~ b`dnf~ edfjh~h f ubnru~f~ hcunf`h~+ ^bu|dndf~ mb bnf}rud~jf+ Hpuf|bnihjdbk}f mb krb|h~ p`hk}hndfkb~ lfub~}h`b~+ Mb~nrbk}f h` djprb~}f mb ubk}h bk bjpub~h~ mb hnrbmrn}f t h`nhk}hud``hmf )Hu}nr`f 8?=$+

>5 Jdkd~}budf mb Hjedbk}b \d|dbkmh t Mb~huuf``f ]buud}fudh`* Mdubnndk mb Mb~huuf``f ^bn}fudh` ^f~}bkde`b+ sss+jdkhjedbk}b+cf|+nf*@rd~ Lbukhkmf F~pdkh Ubtb~+ `lf~pdkhOjdkhjedbk}b+cf|+nf


34/60


Kf+ 3

>>

Djpfu}hndfkb~ xrb kf nhr~hk D\H1 bxrdpf t jhxrdkhudh phuh puftbn}f~ mb ubmrnndk mbbjd~dfkb~ mb NF5+ )Hu}nr`f 42 @d}buh` d$+

Mbnub}f 52>5 53 mb Kf|dbjeub mb 5??8

Ub~f`rndk =9< mb` 3 mb arkdf mb 5??5

Hu}nr`f =5=*2 krjbuh` = B~}h}r}f ]uder}hudf1

Hp`dnh h1 Bxrdpf~ t b`bjbk}f~ khndfkh`b~ f djpfu}hmf~+ Mb~}dkhndk1 Nfk~}urnndk dk~}h`hndk jfk}hab t fpbuhndk mb ~d~}bjh~ mb nfk}uf` t

jfkd}fubf hjedbk}h` phuh b` nrjp`djdbk}f mb ubcr`hndfkb~ t b~}kmhub~ hjedbk}h`b~|dcbk}b~+

Mbnub}f 52>5 mb` 53 mb Kf|dbjeub mb 5??8


Hu}nr`f =59 `d}buh` l B~}h}r}f ]uder}hudf

Hp`dnh h1 Bxrdpf~ t jhxrdkhudh djpfu}hmf~ xrb kf ~b pufmrqnhk bk b` ph~+ Mb~}dkhndk1 Hn}d|dmhmb~ mb1 )d$ hpuf|bnihjdbk}f mb ub~dmrf~ ~`dmf~ )dd$ }uh}hjdbk}f mb

hcrh~ ub~dmrh`b~ bjd~dfkb~ h}jf~ludnh~ t ub~dmrf~ ~`dmf~ )ddd$ ~hkbhjdbk}f e~dnf phuhjbafuhjdbk}f mb` jbmdf hjedbk}b t )d|$ bxrdpf~ mb nfk}uf` t jfkd}fubf hjedbk}h`dkn`rdmf~ `f~ mb` _uf}fnf`f mb Jfk}ubh`+

@h~ hn}d|dmhmb~ mbebk ihnbu phu}b mb rk _ufcuhjh xrb hpurbeb b` JH\M]+

Hu} 829+5 B~}h}r}f ]uder}hudf

Hu}nr`f 39 @bt 399&5??5

Mbmrnndk pfu dk|bu~dfkb~ bk nfk}uf` t jbafuhjdbk}f mb` jbmdf hjedbk}b+Jfmdldnhndk mb` hu}nr`f 829*5 mb` B~}h}r}f ]uder}hudf )$ b` nrh` xrbmh h~1

Mbmrnndk pfu dk|bu~dfkb~ bk nfk}uf` t jbafuhjdbk}f mb` jbmdf hjedbk}b+ @h~ pbu~fkh~arumdnh~ xrb ubh`dnbk mdubn}hjbk}b dk|bu~dfkb~ bk nfk}uf` t jbafuhjdbk}f mb` jbmdfhjedbk}b }bkmuk mbubnif h mbmrndu hkrh`jbk}b mb ~r ubk}h b` |h`fu mb mdnih~dk|bu~dfkb~ xrb ihthk ubh`dqhmf bk b` ub~pbn}d|f hf cuh|he`b pub|dh hnubmd}hndk xrbblbn}b `h hr}fudmhm hjedbk}h` ub~pbn}d|h bk `h nrh` mbebuk }bkbu~b bk nrbk}h `f~ebkbldndf~ hjedbk}h`b~ mdubn}f~ h~fndhmf~ h mdnih~ dk|bu~dfkb~+

B` |h`fu h mbmrndu pfu b~}b nfknbp}f bk kdkck nh~f pfmu ~bu ~rpbudfu h` |bdk}b pfu ndbk}f)5?"$ mb `h ubk}h `xrdmh mb` nfk}udertbk}b mb}bujdkhmh hk}b~ mb ub~}hu b` |h`fu mb `hdk|bu~dk+


35/60


Kf+ 3

>=

Kf pfmuk mbmrndu~b b` |h`fu mb `h~ dk|bu~dfkb~ ubh`dqhmh~ pfu jhkmh}f mb rkh hr}fudmhmhjedbk}h` phuh jd}dchu b` djphn}f hjedbk}h` pufmrndmf pfu `h feuh f hn}d|dmhm feab}f mbrkh dnbkndh hjedbk}h`+

Dknbk}d|f~ }uder}hudf~ phuh dk|bu~dfkb~ hjedbk}h`b~ bk f~ ~bn}fub~ pufmrn}d|f~

@f~ dknbk}d|f~ ]uder}hudf~ phuh Dk|bu~dfkb~ Hjedbk}h`b~ bk `f~ ~bn}fub~ pufmrn}d|f~ nfjf b`

pb}uf`buf hcufdkmr~}udh` dkmr~}udh` xrb f}fuch b` JH\M] phuh b~}djr`hu `h cb~}dk hjedbk}h` bk

`h~ hn}d|dmhmb~ mb ubnfk|bu~dk }bnkf`cdnh mb Bnf}rud~jf pufmrnndk j~ `djpdh t mbj~ ~fk

pudkndph`jbk}b `h byn`r~dk bk b` phcf mb D\H phuh jhxrdkhudh t bxrdpf~ byn`r~dk mb D\H phuh

djpfu}hndk mb bxrdpf~ t b`bjbk}f~ nfk~}d}r}d|f~ mb rkf~ ~d~}bjh~ mb nfk}uf` t jfkd}fubf

hjedbk}h`7 t `h mbmrnndk mb ih~}h rk 5?" mb `h ubk}h `xrdmh phuh `h~ dk|bu~dfkb~ xrb ~b ubh`dnbk+

^bn}fu Kfujh}d|h Fe~bu|hndfkb~

Bkbuc}dnf @bt 399 mb 5??5 )Hu}nr`f 89$ Ubk}h~ Bybk}h~ pfu nfknbp}f mb \bk}h mb bkbuchb`n}udnh cbkbuhmh nfk ubnru~f~ b`dnf~ edfjh~h f

ubnru~f~ hcunf`h~+

Bkbuc}dnf @bt 9 mb 5??> \bk}h mb bkbuch b`n}udnh cbkbuhmh nfk eh~b bk `f~

ubnru~f~ b`dnf~ edfjh~h f ub~dmrf~ hcunf`h~ pfu rk

}ujdkf mb xrdknb )82$ hf~+

Dkmr~}udh B~}h}r}f ]uder}hudf * Hu}nr`f 829*5+

Jfmdldnhmf pfu b` hu}nr`f 39 mb `h @bt 399

mb 5??5+

Ubc`hjbk}hmf pfu Mbnub}f >835 mb 5??>

MBMRNNDK _FU DK\BU^DFKB^ BK NFK]UF@ T

JBAFUHJDBK]F MB@ JBMDF HJEDBK]B+ @h~ pbu~fkh~

arumdnh~ xrb ubh`dnbk mdubn}hjbk}b dk|bu~dfkb~ bk

nfk}uf` t jbafuhjdbk}f mb` jbmdf hjedbk}b }bkmuk

mbubnif h mbmrndu hkrh`jbk}b mb ~r ubk}h b` |h`fu mb

mdnih~ dk|bu~dfkb~ xrb ihthk ubh`dqhmf bk b` ub~pbn}d|f

hf cuh|he`b pub|dh hnubmd}hndk xrb blbn}b `h

hr}fudmhm hjedbk}h` ub~pbn}d|h bk `h nrh` mbebuk

}bkbu~b bk nrbk}h `f~ ebkbldndf~ hjedbk}h`b~ mdubn}f~

h~fndhmf~ h mdnih~ dk|bu~dfkb~+

Dkmr~}udh @bt 399 mb 5??5 )Hu}nr`f 42 @d}buh` d$+ Djpfu}hndfkb~ xrb kf nhr~hk D\H1 bxrdpf t jhxrdkhudh

phuh puftbn}f~ mb ubmrnndk mb bjd~dfkb~ mb NF5+

Dkmr~}udh B~}h}r}f ]uder}hudf* Hu}nr`f =59 `d}buh` l


Mbnub}f 52>5 mb 5??5

Byn`r~dk bk b` phcf mb D\H phuh jhxrdkhudh t bxrdpf~

byn`r~dk mb D\H phuh djpfu}hndk mb bxrdpf~ t

b`bjbk}f~ nfk~}d}r}d|f~ mb rkf~ ~d~}bjh~ mb nfk}uf` t

jfkd}fubf hjedbk}h`7Hp`dnh h1 Bxrdpf~ t jhxrdkhudh djpfu}hmf~ xrb kf ~b

pufmrqnhk bk b` ph~+

Mb~}dkhndk1 Hn}d|dmhmb~ mb1 )d$ hpuf|bnihjdbk}f mb

ub~dmrf~ ~`dmf~ )dd$ }uh}hjdbk}f mb hcrh~ ub~dmrh`b~

bjd~dfkb~ h}jf~ludnh~ t ub~dmrf~ ~`dmf~ )ddd$

~hkbhjdbk}f e~dnf phuh jbafuhjdbk}f mb` jbmdf


36/60


Kf+ 3

>2

hjedbk}b t )d|$ bxrdpf~ mb nfk}uf` t jfkd}fubf

hjedbk}h` dkn`rdmf~ `f~ mb` _uf}fnf`f mb Jfk}ubh`+ @h~

hn}d|dmhmb~ mbebk ihnbu phu}b mb rk _ufcuhjh xrb

hpurbeb b` JH\M]+

]rud~jf B~}h}r}f ]uder}hudf Hu}nr`f 5?3 * >+ @bt 399mb 5??5 )Hu}nr`f 89$+ Ubc`hjbk}hmf pfu

Mbnub}f 5322 mb 5??>

Ubk}h~ Bybk}h~ pfu nfknbp}f mb ^bu|dndf~ mbbnf}rud~jf nbu}dldnhmf pfu b` Jdkd~}budf mb` Jbmdf

Hjedbk}b f hr}fudmhm nfjpb}bk}b pfu rk }ujdkf mb

|bdk}b )5?$ hf~+

%B~}f~ ebkbldndf~ b~}k ubc`hjbk}hmf~ pfu `f~ Mbnub}f~ >835 mb 5??> phuh mbmrnndk mb ubk}h t

52>5 mb 5??5 phuh D\H+ Byd~}b ndbu}f mb~nfkfndjdbk}f mb `f~ dkmr~}udh`b~ h` ub~pbn}f+

Mb hnrbumf nfk Bnf|bu~h byd~}b `h nfknbpndk mb xrb ~}b }dpf mb b~}jr`f~ ~b f}fuch kdnhjbk}b

h` ~bn}fu pb}uf`buf pbuf }fmh~ `h~ nfjphh~ dkmr~}udh`b~ prbmbk hnnbmbu h ` th xrb ~b hp`dnh h

hn}d|dmhmb~ nfjf jhkbaf mb |bu}djdbk}f~ mb `dyd|dhmf~ bk ub``bkf~ ~hkd}hudf~ h~pbn}f bk b` xrb

b~}k dk|f`rnuhmf~ `h~ bjpub~h~ pe`dnh~ t `f~ hnrbmrn}f~ jrkdndph`b~+ Dcrh`jbk}b }hjedk

hp`dnh phuh b` nh~f mb bjd~dfkb~ h}jf~ludnh~ bk `f~ xrb bknhahk `h~ bjpub~h~ mb `h pufmrnndk

mb phkb`h }hehnf t huufq )bk `f xrb ub~pbn}h h `f~ ch~b~ bjd}dmf~ pfu `h xrbjh mb `h nh~nhud``h mb

huufq$ pbuf phuh hnnbmbu h `f~ dknbk}d|f~ }uder}hudf~ `f~ ebkbldndf~ hjedbk}h`b~ mb `h~ dkmr~}udh~

mbebk ~bu nrhk}dldnhe`b~+

Djphn}f mb h~ bybkndfkb~ hjedbk}h`b~

Mb hnrbumf nfk b` JH\M] `f~ dknbk}d|f~ f}fuchmf~ pfu b~}h bk}dmhm bk}ub 8449 t 5??= h`nhkqhufk

`h ndluh mb - 893+98> jd``fkb~ mb pb~f~ xrb h~rjdbkmf pubndf~ nfuudbk}b~ djp`dnhuh rk pufjbmdf

hkrh` mb - 5?=> jd``fkb~ mb pb~f~+

-28+392

-5 5??=

DKNBK]D\F^ F]FUCHMF^ _FU B@ JH\M]


37/60


Kf+ 3

>3

_fu ~r phu}b Bnf|bu~h )5??4$ ubpfu}h xrb bk}ub b` 5??2 t b` 5??3 b` Jdkd~}budf mb Hjedbk}b

\d|dbkmh t Mb~huuf``f ]buud}fudh` h }uh|~ mb `h Mdubnndk mb `dnbkndh~ pbujd~f~ t }ujd}b~

hjedbk}h`b~ nbu}dldn dknbk}d|f~ }uder}hudf~ pfu j~ mb -885+??? jd``fkb~ mb pb~f~ h 535

bjpub~h~ `f nrh` djp`dn dk|bu~dfkb~ nfk ebkbldndf~ hjedbk}h`b~ }hkcde`b~ pfu j~ mb ->??+???

jd``fkb~+ B` >8" mb ~}h~ dk|bu~dfkb~ ~b mb~}dkhufk h `h mb~nfk}hjdkhndk imudnh t b` 82" h`

nfk}uf` mb `h nfk}hjdkhndk mb` hdub+ @h~ hn}d|dmhmb~ ebkbldndhmh~ ~b fudbk}hk h nfk}hjdkhndk t

jfkd}fubf mb` hdub hcrh~ ub~dmrh`b~ }uh}hjdbk}f hpuf|bnihjdbk}f md~pf~dndk t jfkd}fubf mb

ub~dmrf~ ~`dmf~7 }uh}hjdbk}f mb mbuuhjb~ t jfkd}fubf mb mbuuhjb mb idmufnhueruf~ t urdmf t

f}uh~ ubh~ mb `h cb~}dk hjedbk}h`+

B~}b |h`fu h`nhkqh `f~ -853+8?? jd``fkb~ mb pb~f~ xrb bk pufjbmdf phuh `f~ }ub~ hf~ djp`dnh -

>3+>>> jd``fkb~ mb pb~f~ hkrh`b~+ ^d ~b hnrjr`h b` pbudfmf 5??5 h 5??3 b` pufjbmdf )h~rjdbkmf

pubndf~ nfuudbk}b~$ h`nhkqhuh `f~ -54+498>? jd``fkb~ mb pb~f~ hkrh`b~+

Kf fe~}hk}b nfjf ~b ubpfu}h bk `h }he`h `h~ hn}d|dmhmb~ fudbk}hmh~ h puf}bnndk ubnrpbuhndk t

jfkd}fubf mb bnf~d~}bjh~ kf fe}dbkbk ebkbldndf~ f}fuchmf~+


39/60


Kf+ 3

>9


40/60


Kf+ 3

>4

Mbmrnndfkb~ ld~nh`b~ pfu ublfub~}hndk

@h~ pudkndph`b~ mbmrnndfkb~ ldahmh~ h` ~re~bn}fu lfub~}h` t bk b~}b nfk}by}f h~rjdmh~ nfjf

bybkndfkb~ hjedbk}h`b~ ~b ub`hndfkhk h nfk}dkrhndk1

Kfujh}d|h Fe~bu|hndfkb~

B~}h}r}f ]uder}hudf Hu}nr`f 9> B` 5?" mb `f~ dkcub~f~ pfu |bk}h mb jhmbuh~ mb p`hk}hndfkb~ ~fk cuh|he`b~ ~dk

xrb ~b ubxrdbuh kdkcrkh hnndk mb mbjf~}uhndk mb nf~}f~ pfu phu}b mb`

dk|bu~dfkd~}h+

B~}h}r}f ]uder}hudf Hu}nr`f 9= Mb}bujdkhndk mb` nf~}f mb |bk}h bk p`hk}hndk mb ublfub~}hndk

B~}h}r}f ]uder}hudf Hu}nr`f 823 Mbmrnndk pfu dk|bu~dfkb~ bk krb|h~ p`hk}hndfkb~ udbcf~ pfqf~ t ~d`f~

B~}h}r}f ]uder}hudf Hu}nr`f 848 jfmdldnhmf t

ubc`hjbk}hmf pfu Mbnub}f~ krjbuf ?5322 mb

5??2 t Mbnub}f 5322 mb 5??>

@h~ ubk}h~ ub`h}d|h~ h `f~ dkcub~f~ puf|bkdbk}b~ mb` hpuf|bnihjdbk}f mb krb|h~

p`hk}hndfkb~ lfub~}h`b~ dkn`rdmh `h crhmrh b~}k bybk}h~ mb` djprb~}f ~feub `h

ubk}h h phu}du mb` 8 mb bkbuf mb 5??>+

B~}h}r}f ]uder}hudf Hu}nr`f 52> Mbmrnndk mb `h ubk}h pfu ublfub~}hndk

B~}h}r}f ]uder}hudf Hu}nr`f =5=

Edbkb~ byn`rdmf~ mb` djprb~}f mb` D\H =?+?8 Nhrnif kh}ruh`

Edbkb~ byn`rdmf~ mb` djprb~}f mb` D\H ==+?> Jhmbuh bk eur}f )ubmfkmh uf``dqh f

uf`f$ nfk f ~dk nfu}bqh t jhmbuh bk e`fxrb f ~djp`bjbk}b mbfud``hmh

Edbkb~ byn`rdmf~ mb` djprb~}f mb` D\H ==+?= Huef`b~ mb |d|buf phuh

b~}he`bndjdbk}f mb ef~xrb~ jhmbuhe`b~

@bt 399 mb 5??5 Hu}nr`f 89 Ubk}h~ Bybk}h~ pfu nfknbp}f mb Hpuf|bnihjdbk}f mb krb|h~ p`hk}hndfkb~

lfub~}h`b~+

B` hu}nr`f 823 mb` B~}h}r}f ]uder}hudf mb}bujdkh `h mbmrnndk pfu dk|bu~dfkb~ bk krb|h~

p`hk}hndfkb~ udbcf~ pfqf~ t ~d`f~ phuh `h~ pbu~fkh~ kh}ruh`b~ f arumdnh~ xrb ubh`dnbk

mdubn}hjbk}b dk|bu~dfkb~ bk krb|h~ p`hk}hndfkb~ mb ublfub~}hndk mb nfnf mb ph`jh~

pufmrn}fuh~ mb hnbd}b~ mb nhrnif mb f`d|f mb nhnhf mb uef`b~ lur}h`b~ mb feuh~ mb udbcf t

h|bkhjdbk}f mb pfqf~ puflrkmf~ t ~d`f~ phuh }uh}hjdbk}f t ebkbldndf pudjhudf mb `f~ pufmrn}f~

hcunf`h~ }bkmuk mbubnif h mbmrndu hkrh`jbk}b mb ~r ubk}h b` |h`fu mb mdnih~ dk|bu~dfkb~ xrb

ihthk ubh`dqhmf bk b` ub~pbn}d|f hf cuh|he`b+

@h mbmrnndk hk}budfu ~b by}bkmbu }hjedk h `h~ pbu~fkh~ kh}ruh`b~ t arumdnh~ xrb blbn}bk

dk|bu~dfkb~ bk bjpub~h~ b~pbndh`dqhmh~ ubnfkfndmh~ pfu b` Jdkd~}budf mb Hcudnr`}ruh bk `h~ jd~jh~hn}d|dmhmb~+ @h mbmrnndk mb xrb }uh}h b~}b hu}nr`f kf pfmu bynbmbu mb` mdbq pfu ndbk}f )8?"$ mb

`h ubk}h `xrdmh mb` nfk}udertbk}b xrb ubh`dnb `h dk|bu~dk+ _huh blbn}f~ mb `h mbmrnndk hxr

pub|d~}h b` nfk}udertbk}b mbebu nfk~bu|hu `h purbeh mb `h dk|bu~dk t mb `h nh`dmhm mb bjpub~h

b~pbndh`dqhmh bk `h ub~pbn}d|h ubh nrhkmf lrbub mb` nh~f+ B` Jdkd~}budf mb Hcudnr`}ruh bypbmdu


41/60


Kf+ 3

=?

hkrh`jbk}b rkh ub~f`rndk bk `h nrh` ~bh`b `h~ bjpub~h~ xrb nh`dldnhk phuh `f~ ldkb~ mb` pub~bk}b

hu}nr`f>>+

Mb hnrbumf nfk Urmh~ f}uh jfmh`dmhm mb hpftf h` b~}he`bndjdbk}f mb p`hk}hndfkb~ lfub~}h`b~

nfk jbkfub~ nf~}f~ mb }uhk~hnndk pub|df~ ~fk `f~ dknbk}d|f~ ld~nh`b~ h xrdbkb~ mb~huuf``bk b~}h~

dk|bu~dfkb~+ Bk blbn}f phuh dknbk}d|hu b~}b }dpf mb dk|bu~dfkb~ b` B~}h}r}f ]uder}hudf bk ~r hu}nr`f9> b~}he`bnb xrb bk p`hk}hndfkb~ mb ublfub~}hndk ~b pub~rjb )+++$ xrb b` 9?" mb` |h`fu mb `h

|bk}h bk nhmh babundndf cuh|he`b nfuub~pfkmb h `f~ nf~}f~ t mbmrnndfkb~ dkibubk}b~ h ~r

byp`f}hndk+ Mb h`` ~b mb~pubkmb xrb ~`f b` 5?" mb `f~ dkcub~f~ pfu |bk}h mb jhmbuh~ mb

p`hk}hndfkb~ ~fk cuh|he`b~ ~dk xrb ~b ubxrdbuh kdkcrkh hnndk mb mbjf~}uhndk mb nf~}f~ pfu

phu}b mb` dk|bu~dfkd~}h>=+

Hrkxrb b~}b }dpf mb dknbk}d|f h mdlbubkndh mb` NDL kf ubpub~bk}h kdkcrkh bufchndk bk mdkbuf pfu

phu}b mb` b~}hmf ~ ubpub~bk}h bk ~ jd~jh rk nf~}f ld~nh`1 md~jdkrtb `f~ dkcub~f~ }uder}hudf~ mb`

B~}hmf+

Bk ub`hndk nfk f}uf~ dk~}urjbk}f~ b` f}fuchjdbk}f mb Nbu}dldnhmf~ mb Dknbk}d|f Lfub~}h` pufmrnb

phuh `f~ ebkbldndhudf~ `f~ ~dcrdbk}b~ blbn}f~ )Bnf|bu~h 5??4$1

h$ Kf }bkmuk mbubnif h `f~ dknbk}d|f~ f bybkndfkb~ }uder}hudf~ xrb pfu `h hn}d|dmhm

lfub~}h` pub|bh `h @bt+

e$ ^`f pfmuk ~f`dnd}hu krb|hjbk}b b` Nbu}dldnhmf mb Dknbk}d|f Lfub~}h` phuh ubh`dqhu

p`hk}hndfkb~ bk b` jd~jf ~rb`f }uhk~nruudmf~ 5? hf~ mb~pr~ mb` f}fuchjdbk}f mb mdnif

Nbu}dldnhmf7 ~h`|f xrb pfu lrbuqh jhtfu f nh~f lfu}rd}f mbedmhjbk}b nfjpufehmf pfu `h

bk}dmhm nfjpb}bk}b phuh `h hmjdkd~}uhndk t jhkbaf mb `f~ ubnru~f~ kh}ruh`b~ ubkf|he`b~

t mb` jbmdf hjedbk}b ~b ihth pbumdmf `h p`hk}hndk xrb lrb feab}f mb Nbu}dldnhmf+

n$ _fu nfk~}d}rdu rk ubnfkfndjdbk}f pfu phu}b mb` B~}hmf mb `f~ ebkbldndf~ hjedbk}h`b~ xrb

fudcdkh `h ublfub~}hndk `f~ dkcub~f~ pfu Nbu}dldnhmf~ mb Dknbk}d|f Lfub~}h` kf nfk~}d}rtbk

ubk}h cuh|he`b+

>>i}}p1&&sss+~bnub}hudh~bkhmf+cf|+nf&~bkhmf&eh~bmfn&nfmdcf&b~}h}r}fV}uder}hudfVpu??3+i}j>= Urmh~+ C+ _^H ^f~}bkde`b~ ldkhkndbuhjbk}b )Ark >?*5?8?$
http://www.secretariasenado.gov.co/senado/basedoc/codigo/estatuto_tributario_pr007.htmlhttp://www.secretariasenado.gov.co/senado/basedoc/codigo/estatuto_tributario_pr007.htmlhttp://www.secretariasenado.gov.co/senado/basedoc/codigo/estatuto_tributario_pr007.htmlhttp://www.secretariasenado.gov.co/senado/basedoc/codigo/estatuto_tributario_pr007.html


42/60


Kf+ 3

=8

Dknbk}d|f~ ihndh `h~ hn}d|dmhmb~ lfub~}h`b~

Dknbk}d|f ^r~}bk}f `bch` _ufnbmdjdbk}f mb

hnnb~f

Ebkbldndhudf~

_ub~rkndk mb` nf~}fmb |bk}h bkp`hk}hndfkb~ mb

ublfub~}hndk)md~jdkrndk mb `heh~b cuh|he`b mb`djprb~}f mb ubk}h$

Hu}+ 9> B~}h}r}f ]uder}hudf+ Mb}bujdkhndk mb` nf~}f mb |bk}hbk p`hk}hndfkb~ mb ublfub~}hndk+ Bk p`hk}hndfkb~ mbublfub~}hndk ~b pub~rjb mb mbubnif xrb b` fnibk}h pfu ndbk}f

)9?"$ mb` |h`fu mb `h |bk}h bk nhmh babundndf cuh|he`bnfuub~pfkmb h `f~ nf~}f~ t mbmrnndfkb~ dkibubk}b~ h ~rbyp`f}hndk+

B~}h pub~rkndk ~`f pfmu hp`dnhu~b nrhkmf ~b nrjp`hk `h~~dcrdbk}b~ nfkmdndfkb~1

h+ Xrb b` nfk}udertbk}b kf ihth ~f`dnd}hmf bk hf~ hk}budfub~kd ~f`dnd}b bk b` jd~jf hf cuh|he`b mbmrnndfkb~ pfu nfknbp}fmb ch~}f~ f dk|bu~dfkb~ blbn}rhmf~ phuh ublfub~}hndkdkn`rdmf~ `f~ dk}bub~b~ ~feub numd}f~ fe}bkdmf~ phuh mdnihhn}d|dmhm+

e+ Xrb `f~ p`hkb~ mb ublfub~}hndk ihthk ~dmf hpufehmf~ pfu b`Jdkd~}budf mb Hcudnr`}ruh t ~b nfk~bu|bk `h~ nbu}dldnhndfkb~ub~pbn}d|h~+

_HUHCUHLF+ B` nfk}udertbk}b xrb ihth ~f`dnd}hmf mbmrnndfkb~pfu ch~}f~ b dk|bu~dfkb~ bk ublfub~}hndk bk hf~ hk}budfub~pfmu hnfcbu~b h h pub~rkndk mb` fnibk}h pfu ndbk}f )9?"$ mbxrb }uh}h b~}b hu}nr`f bk nrtf nh~f b` }f}h` mb `h~ mbmrnndfkb~xrb b ihthk ~dmf hnbp}hmh~ pfu mdnif nfknbp}f ~b nfk~dmbuhunfjf ubk}h eur}h ubnrpbuhmh xrb ~b mdlbudu mruhk}b b` pbufmfmb byp`f}hndk ~dk bynbmbu mb ndknf )2$ hf~+HU]DNR@F 83>+ B~}h}r}f ]uder}hudf+ @H^ MBMRNNDFKB^ BK_@HK]HNDFKB^ MB UBLFUB^]HNDFK+ Bk p`hk}hndfkb~ mbublfub~}hndk b` jfk}f mb `h~ mbmrnndfkb~ ~b b~}he`bnb mbhnrbumf h `h pub~rkndk t nfkmdndfkb~ ~bh`hmh~ bk b` hu}nr`f9>+

Mb hp`dnhndkhr}fj}dnh pfu phu}bmb` nfk}udertbk}b xrb

nrjp`h~ nfk `h~nfkmdndfkb~

]fmf~ `f~ hcbk}b~ub~pfk~he`b~ mbdjprb~}f ~feub h

Mbmrnndk bk `h ubk}h

`xrdmh pfu dk|bu~dkbk p`hk}hndfkb~ mbublfub~}hndk

HU]DNR@F 823+ B~}h}r}f ]uder}hudf+ MBMRNNDFK _FU

DK\BU^DFKB^ BK KRB\H^ _@HK]HNDFKB^ UDBCF^ _FQF^ T^D@F^+ @h~ pbu~fkh~ kh}ruh`b~ f arumdnh~ xrb ubh`dnbkmdubn}hjbk}b dk|bu~dfkb~ bk krb|h~ p`hk}hndfkb~ mbublfub~}hndk mb nfnf mb ph`jh~ pufmrn}fuh~ mb hnbd}b~ mbnhrnif mb f`d|f mb nhnhf mb uef`b~ lur}h`b~ mb feuh~ mbudbcf t h|bkhjdbk}f mb pfqf~ puflrkmf~ t ~d`f~ phuh}uh}hjdbk}f t ebkbldndf pudjhudf mb `f~ pufmrn}f~ hcunf`h~}bkmuk mbubnif h mbmrndu hkrh`jbk}b mb ~r ubk}h b` |h`fu mbmdnih~ dk|bu~dfkb~ xrb ihthk ubh`dqhmf bk b` ub~pbn}d|f hfcuh|he`b+

@h mbmrnndk hk}budfu ~b by}bkmbu }hjedk h `h~ pbu~fkh~kh}ruh`b~ t arumdnh~ xrb blbn}bk dk|bu~dfkb~ bk bjpub~h~b~pbndh`dqhmh~ ubnfkfndmh~ pfu b` Jdkd~}budf mb Hcudnr`}ruh bk`h~ jd~jh~ hn}d|dmhmb~+ @h mbmrnndk mb xrb }uh}h b~}b hu}nr`f

kf pfmu bynbmbu mb` mdbq pfu ndbk}f )8?"$ mb `h ubk}h `xrdmhmb` nfk}udertbk}b xrb ubh`dnb h dk|bu~dk+

_huh blbn}f~ mb `h mbmrnndk hxr pub|d~}h b` nfk}udertbk}bmbebu nfk~bu|hu `h purbeh mb `h dk|bu~dk t mb `h nh`dmhm mbbjpub~h b~pbndh`dqhmh bk `h ub~pbn}d|h ubh nrhkmf lrbub mb`nh~f+ B` Jdkd~}budf mb Hcudnr`}ruh bypbmdu hkrh`jbk}b rkhub~f`rndk bk `h nrh` ~bh`b `h~ bjpub~h~ xrb nh`dldnhk phuh `f~ldkb~ mb` pub~bk}b hu}nr`f+

Mb hp`dnhndk

hr}fj}dnh pfu phu}bmb` nfk}udertbk}b xrbnrjp`h nfk `h~nfkmdndfkb~+ Hk}b `hMDHK ~b mbeb pub~bk}huh`crkh purbeh mb `hdk|bu~dk+

_bu~fkh~ kh}ruh`b~ f

arumdnh~ xrb nrjp`hknfk `h nfkmdndk+ Kf ~bhp`dnh h `f~ bk}b~pe`dnf~


43/60


Kf+ 3

=5


hnnb~f

Ebkbldndhudf~

Dknbk}d|f mdubn}f h `hnfk~bu|hndk mb`ef~xrb1 NDL mbnfk~bu|hndk+

Hu}+ 52> B~}h}r}f ]uder}hudf _HUHCUHLF+ B` Nbu}dldnhmf mbDknbk}d|f Lfub~}h` )NDL$ nubhmf pfu `h `bt 8>4 mb 844= }hjedkpfmu ~bu r}d`dqhmf phuh nfjpbk~hu `f~ nf~}f~ bnfkjdnf~mdubn}f~ b dkmdubn}f~ bk xrb dknruuh rk pufpdb}hudf pfujhk}bkbu mbk}uf mb ~r pubmdf bnf~d~}bjh~ kh}ruh`b~ ef~nf~f~pfnf f khmh dk}bu|bkdmf~ nfjf ubnfkfndjdbk}f h f~ ebkbldndf~hjedbk}h`b~ t ~fndh`b~ mbud|hmf~ mb b~}f~+

B` Cfedbukf Khndfkh` ubc`hjbk}huh b~}b Dknbk}d|f nrtf jhkbafb~}hu h nhucf mb `h~ Nfupfuhndfkb~ Hr}kfjh~ Ubcdfkh`b~ tLdkhcuf ~bck f b~}he`bnb h nd}hmh @bt+

Rk Bnf~d~}bjh pfnf f khmh dk}bu|bkdmf b~ hxrb` xrb jhk}dbkb~r~ lrkndfkb~ bnf`cdnh~ t phd~ha~}dnh~+

_ub~bk}hu ~f`dnd}rm hk}b`h hr}fudmhm hjedbk}h`ubcdfkh` mbeb nfk}bkbudmbk}dldnhndk jh}unr`hdkjfed`dhudh tmb~nudpndk mb`bnf~d~}bjh+ @hhr}fudmhm hjedbk}h` ldahb` jfk}f mb` dknbk}d|ffe}dbkb nbu}dldnhmf mbmd~pfkded`dmhmpub~rprb~}h` mbLdkhcuf ^b nb`beuhnfk}uh}f bk}ubebkbldndhudf t Hr}fudmhmhjedbk}h` t ~}hnfknbmb NDL

_bu~fkh kh}ruh`b~ tarumdnh~ mb nhun}bupud|hmf bk}dmhmb~mb~nbk}uh`dqhmh~jrkdndph`b~ fmd~}ud}h`b~ nrtf feab}f~bh `h pub~}hndk mb~bu|dndf~ pe`dnf~ mbhnrbmrn}f th`nhk}hud``hmf tbk}dmhmb~ }buud}fudh`b~jbmdhk}b nfk|bkdf~nfk h~ NHU^

Dknbk}d|f mdubn}f h `hublfub~}hndk1 NDL)nbu}dldnhmf mbdknbk}d|f lfub~}h`$

@bt 8>4 mb 844=+ ^b }uh}h mb rk ubnfkfndjdbk}f mb` B~}hmf pfu`h ublfub~}hndk+ B~ rk phcf bk mdkbuf pfu `h ublfub~}hndk mbp`hk}h~ puf}bn}fuh~*pufmrn}fuh~+ B` 2?" mb `h~ mb `f~ nf~}f~pfu b~pbndb~ dk}ufmrndmh~ t b` 32" mb `f~ nf~}f~ pfu b~pbndb~hr}n}fkh~ t b` 2?" mb `f~ nf~}f~ }f}h`b~ mb jhk}bkdjdbk}f bk`f~ pudjbuf~ 2 hf~+ B` NDL kf ~b prbmb nfjedkhu nfk f}ufdknbk}d|f @f~ mdkbuf~ ubndedmf~ pfu b` NDL kf ihnbk phu}b mb `hubk}h cuh|he`b

Hpufehndk mb rk p`hkmb B~}he`bndjdbk}f tjhkbaf lfub~}h` pfuphu}b mb hr}fudmhmhjedbk}h`+Mbjf~}uhu xrb `hp`hk}hndk mb b~}he`bnbbk ~rb`f~ mb hp}d}dlfub~}h` ~bck jhph mbqfkdldnhndk mb` DCHN+Hnubmd}hu xrb `hp`hk}hndk kf ~b ihnbbk ~rb`f~ xrb buhkef~xrb~ kh}h`b~ pfu pfjbkf~ nfk 2 hf~ mbhk}budfudmhm++Mbjf~}uhu pufpdbmhm fhuubkmhjdbk}f+

Hr}fudqhndk mb Ldkhcufh ~f`dnd}rm mb b``h h `hhr}fudmhm hjedbk}h`phuh f}fuchu b` NDL+Nb`beuhndk mb rknfk}uh}f bk}ubebkbldndhudf mb` NDL t `hhr}fudmhm hjedbk}h`phuh h~bcruhunfjpufjd~f~hmxrdudmf~ nfk `hhmarmdnhndk mb` NDL+

_bu~fkh~ kh}ruh`b~ tarumdnh~ mb nhun}bupud|hmf bk}dmhmb~mb~nbk}uh`dqhmh~jrkdndph`b~ fmd~}ud}h`b~ nrtf feab}f~bh `h pub~}hndk mb`~bu|dndf pe`dnf mbhnrbmrn}f th`nhk}hud``hmf tbk}dmhmb~ }buud}fudh b~jbmdhk}b nfk|bkdf~nfk h~ NHU^+


44/60


Kf+ 3

=>


hnnb~f

Ebkbldndhudf~

Mb~nrbk}f bk b`djprb~}f pubmdh` pfu`h ublfub~}hndk tnfk~bu|hndk mbef~xrb~ bk _d}h`d}fIrd`h+ Dknbk}d|f mb`kd|b` ]buud}fudh`+

Hnrbumf Jrkdndph` ??5 jhtf mb 844=+ Ird`h+ Hu}+ 8f+ Hr}fudqhu`h ubehah mb` djprb~}f pubmdh` h `f~ pubmdf~ uruh`b~ nrtf~pufpdb}hudf~ hmb`hk}bk pufcuhjh~ mb ubnrpbuhndk tnfk~bu|hndk mb ubnru~f~ kh}ruh`b~ t mb` jbmdf hjedbk}b+@h ubehah ~b blbn}rhu }bkdbkmf bk nrbk}h h` pufpdb}hudf xrbhmb`hk}b pufcuhjh~ mb ubnrpbuhndk t nfk~bu|hndk bk ef~xrbkh}ruh` f p`hk}hm

las exenciones y su relación con la conservación y el uso sostenible de los recursos naturales

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