A Lei 4.320 Comentada e a Lei de Responsabilidade Fiscal, 33ª Ed. 2010 - Heraldo da Costa Reis e...

8/13/2019 A Lei 4.320 Comentada e a Lei de Responsabilidade Fiscal, 33ª Ed. 2010 - Heraldo da Costa Reis e José Teixeira …

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L @BC @BCDB D>QP D E @BU@B < H<E @>-D @B >D>D E<C C@CC E C CEB> @BCC >B<

@<QP. dCD B, ECQP DB< E@>D, B<JQP BC D. >P CB @C @B >D>D, >P CB B C E>T@, E>, >DP, C BDBJ H@><.

' dBD-< >^ 200, 25/02/67, M< H<EC>D @B >P> E J BC@D >D>DC, CD< >BC @BU@BC >C ZZ 3^ BD. 74 BD. 80, > @BMB X> BD. 81.

& @BM E C eCDC, dCDBD FB< C E>T@C, DB-RC < @BU@B, CD<Q >BC, B C BC@DC @E<-

BC.A >D<JQP C >D>DC @B C @>DC B <, H @E>?, >BM BC@>C< BC@D >D > @< A>CDBQP @< CE CDP > CEBE@->D AD? cBE<>D ?E F>>B? , E< CECCDBM DR >D E BC@D @BCDQP >DC @BC>D C @B @< UBP>E C<JQP DC >DC, C B C, >B H@<-D > BD 83 CD <, E>, >DP, C@C CBM >CB B<J.

ABD. 69. &P? C BM >D=>D?C CB?B = <> >= BC-

@?>CM< @?B ?C >D=>D?C.

c CCC , A>CDBQP @BM CDBDC >DB>C C BD>C @B >D>DC, C C @B>T-@C C BDC. 68 69, >DB C EC C ><E @BQP >B >-D>D CBB <> BC@>CM< @B C >D>DC C D@.

' <> C BDBJ @< >P @BCDQP >DC > @BJ CD-< E @< >P @BQP C >DC BDE @<QP >D>D C@CC E >P E<C @B C EC B> >D>D.

B BC@>CM< @B C >D>DC, >D>C E< E>>MBC@<>D C> @< A>CDBQP, @B CE > B<JB C-@CC BBS> H@>< E DBD BD. 68, E >PD> D @BCDQP >DC @<QP C BEBCC E C @< >C E >D>D. DBB >D>D CU CB @CCT< @UC @BQP @BDO> E < >DBB>D >DBE.

>E QP? DB=>? UBP? A=>CDBQP?. eCD >E<QPR >CCMB, @BE R DBRC < E C >DBM CD>QP

C C@><C CD H C@<. 'CB E C @ >-DB E EDBE E E>QP, N E< BD BB H C@< CDBM >E<;

C>DB JQP? >DB> ? @B?CC? CUB?. L >D E C>DB<JQP @BCC CUB C>D C >BDJBM C EDB MH >CDBQP CC C . e CD CUBBBM >D BD, E<EB E C CB B> E BB C>DB<JQP;

@<>? @<QP?, ?>D @BCDQP? ?>DC C@T .' @<> @<QP >BM C B>C C BEBCC >>-BC E >CDDE H C@< C @<QWC >C @>DCC BQWC BCE<D>D HEQP @BB DB<, E< C >E<. A >D<, M BC C J >-D CBQP >DC C@TC, @BCDQP >DC CB @B@B C@B. @B>DEB BBB E, E < H C@< D E CDB EDB @BB C@< D CE CDP C BC@>C< EDB, >D>D -

BM E>QP C >CDBQWC.

ACC, -C E >D E CDB C@B @BC>D: E>C@ < >P R D>DB @DBV>, @B E R @BU@B @DBV>, >P R >D - EBT, >P R UBP E E> BQ>DMB, E, >, >P R @>C E>D >D > c>D<, C DP C>D E D@ CDP BEBCCE > E>D BEBCC >>BC CD>C C @>DC BQWC @BCCE>QP >BC MBC >DEBJC, @B ECQWC >C CB-QC CB @<C @B DC E DC >E<C E @BB DB< @B E@B>D DC C@TC E MB BC@>C-< E c>D< D @B E>QP >B, R CE @BU@BD, DBRC >DC @BU@BC, CBC @B D< .

c BBS> CD BQP, @-C, DR, ><EB E >PHCD C C DB>C BS> C E>? E>? , C CDE EB@B T. ' E >D R E C DB>CBS>C, DC BMDB >>B, CPDC >D EBT @B EDB >D EBT, >QP, ->D>D, D E C CD> BEBC.

'EDB ET E R D R E C BB DBD>D E>? >DE B J ?>DM< , C D CD <C BE<>DC DC CCBC B>>DC, E B C B > @BMB X> BD.

E> C@< @CD N C@CQP UBP HEDB E< @BB CDM>E< > CEBE BQP @>D.

ABD. 73. +<? DB=>QP? = ?>DBMB? < E ? >CDDEE, ?C<? @?CD? ? E>? C@< @EB? = <>Q? CBM DB>CB?@B ? HBT? CE>D, BRD? ? =C=? E>?.

E> B > >D >E< @BB- C@< DB<, DB>CB-C BEBC >>B D; ->D, B E @DBV> >B H E N C@CQP

CDB @B >BDJQP D C@T, DB> > @BB CB HED.dCDBD, @>C>D R E C@CD C BB C@>D

C< @DB><. L BM DB>B ED< C< C >DB @DBV> >DB< >D >CDDEB, @BE, B< < @BD> E R CE @B@B, E @C C BEBCC>>BC, NC JC, @BB >DC HDB>C.

L U, DR E, @B CB ->CDB, E> C@< @B-C DB CE @BU@B @<> @<QP. E CD < ><EB E E>

C@< CDB C@B N C@CQP E UBP >DB>D CDBEDEB>CDBD @B E >CDB. A < >P C@W H@BCC>D, C ><ECP @B DC >E<C, >@>>D>D >DEBJ CCD>QWC, CB >CDBC (C< C < E C >CDDEE C@ECB >DBMB), > <>Q @DB>< >D EBT E C >DR, >D C@T, CD E CB C C >DC E B@BC>-D C@><C >DMBC.

ACC CEB-C E CCC BEBCC C >DC >DC > -

MBC C@C, C BEB >E< c/c b>MBC, DB>ECP @CC<DB DB< C< >E< >CDBQP.

ABD. 74. A < E >CDDEB E>? C@< @?BM DB=>B >?B=C@E BC ?>DB? , @BCDQP? D?= ?>DC, C=, E<-EB = ??, C@T ? BE>< c?>DC ?EUBP? E >D .

A < E >CDDEB D@ CDP >>B E DBD C@CD,B >D, CD<BM C >BC >DB< @E<BC CC D@ CDP, >DB C EC CD-C:

A EDBJQP @B BDEB BRDC >C CE@<>DBC> < BQ>D B @BB C@< DB<, EC >-

DC BEBCC CP @BU@B @BB DB< (B cBRDCA>C E@<>DBC > 'BQ>DMB, *C, B< cCD, >*CD A=>CDBQP? %E>@< , E</CDB 2006, >^ 259. * #>B: "bA, @. 46);

L@ @B @BC>DQP @BCDQP >DC @B @BD CDBE CDBC, @B E C E>C C@C @ DB C E CDB. BH@<: CDB >>QC R BC@>CM< @< >DQP >B, >E>D CDB MB- (eEQP, X D.) R BC@>-

CM< @< HEQP @BB C@< DB<; @BCDQP >DC >P R @BC>D > D > B E BC@D < @W, CD BM @BB >BC B<DC N D >-DC CDB E C CDBC, C >>E > D >DBB.

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B JQP? C@C, ? >C=>D? ?E HD>QP? BD?C ?BQWC;

"". E>?>< ?C >DC =>CDBQP? BC@?>CMC@?B >C <?BC @X<?C;

""". ? E=@B=>D? ? @B?B= DB ? H@BCC? = DB=?C=?>DMB?C = DB=?C B JQP? ?BC @BCDQP? CBQ?C.

c E <BB E 4.320 C@W E >DB< HEQP BQ>D DEBM CB:

<< C DC @BDC @<C CDBC;

CB < E>>< C >DC >CDBQP, CB E@B>D @BB DB< @BCD @B HB-T >>B.

&? >C? ", < > E>BC< >DB<. "CD EB JB E >DB DC C DC A>CDBQP, C HQP, E DBD

BD E C@C; EB C DBD DC E B@BED > D (>C->D E HD>QP BDC) E > @CC (>C>D E HD>QP BQWC).

A>CDBQP HB JB <>Q>D BD >DB E>DBE>D, < CDBM >BB> <D @BE DE-C D E JBC@D BD>D N BBQP BD.43 A>CDBQP @>BC@C C C< CE>D > DQP E HB @>B @B>DE C@C, >BBBM DR <D @BE HE-C E DE-C

D E < DB> C CB > @BCC HEQP [email protected] C B, C H @B>B B>D E BRD<< >CBD, CDM C D> @BD> >EQP @DBV>B>>D<, @< >P B<JQP E > <D B<D @CC E NCBQWC <<>D >CDDETC.

eCDC H@<C, DC C <BC E @BP CB <B-C @< <DB, CDB E>BC< >DB<; @BD>D, > < C@B.

(<? >C? "", CCD >DB< DB>E-C >E<J. dCDB, <R B>S> E E>BC< >DB<, D A>CDBQP BC@>CM< @B >C <BC @X<C. &P CDBD, @C, E>>D DB C >DC >D B>>D<, C BB < E>>< D E<EB E>>MB E D> CE @B >B E EDB C@R C @X<C.

'CB, >DBD>D, E >DB< >E<J DB>C> N @CC CBB E E>>MB @X<, @C H@BCCP E<EB @CC TC RED B>>D. eCD >C CB >DB@BD > E>D BD.

83 CD <.&? >C? """, <R CD DE, 4.320 DBEH E >QP: >-

DB< E@B>D @BB DB<, DBC >B B<JQP BC @BCDQP CBQC. &P R CU >DB< <<TCD, C BQP E@B>D @BB DB<, CD< DB-C TC->>BC, @BJ ECDC.

& @BMD, @BR, CD D@ >DB< > >P <EE CB C B B C UBPC >DB<, > bBC<, >D>D-C C >-

43 -C C BDC. 39, 52 53 CD , >C @TDE< d c>CDDEQP cBRDCBEDMBC >^ 5172/1966 (c&) BD. 2^ c@<>DB >^ 131/2009.

DB<C DC. e B<, CD DB>QP, >CD>D DR *F, MR BP @B E D@ c>D< E C @ @<>DB @<>-

DB > >CDBQP @X<, >@>>D>D CB, E C, c>D<, DR > @B c>D< A>CDBD.

ACC @C, R B @BDO> E>QP >DB<, E CB HB- @< A>CDBQP >D B>>D< D CE @<>DE, E @CC CDB @BC>D DC C DC B>JQP.

'EDB >P R C>D c@<>DB >^ 101/2000, E DR, DBRC HBT @<> >DB<, DB E C >DC B>>-DC C@B C BEBCC E <C CP BC @< C, C >-

C E CE @BU@B <CDB >>B @BD.e B< c >^ 101/2000 @<E <BE QP >DB<CECD>D, >DBEJ @< >C """ C@CD B >D.

'C BDC. 8^ 9^, @BMBC >CC BC@DC, c@<>DB >^101/2000, CD< BBC >DB< <QP BCE<DC C ECC >DC E >DB C B>JQWC B>>DC DC C CBC FBQP BP @<>DB @<>DB, E C DC -DC BC@DC @B>D BE<C C <>QC C C<EQP >D>E.

'C C @BBC >CDBE>DC >DB< HEQP >>B BQ>D CP @BBQP >>B B>B C<C CEC, DR DB>D C @UC @E<QP C BQ>DC >C DBC E C-@ECB d', CB> > C@CD > <T> >C " CE BD.4^, CBP @BC @>B, >B M >>, > C R E CDBEQP C BEBCC BQ>DMBC HC @B C@R DQP@B @B UBP. BD-C @BBQP C@C, E CD < DBD @TDE< >DBB, DB> E C D @B DBCDB, B - @B CDB, >B C C@CQWC *C@>C< FC<.

' B>B C<C @ CB > E BQ>D>>B E C @B D C B>DC D >DEBJ (BDC BDC) C @>DC C BQWC >D. eCD CE> >CDBE->D >DB< >>B R ED<J @< CEBB.

'EDB >CDBE>D >DB< >>B R d>CDBQP *CE<DBMB, E D R >DB>B >D CE@BDB, C BDC @BT >C C EBC E @B>DEB D> B-

, C BQWC, >C C EBC, E BP CB @C > @BT.dC CWC BE>C <QWC BCE<DC HEQP BQ->DMB CBCC-C E< E, >< E CDB (BD. 9^, c

101/2000), B E B<JQP BD >P @BM @BDB E@B>D C DC BCE<D @BMB E >>< E B CD-

< > >H C DC CC d', C BC >CDRB X<@BBP, @B D @BU@B, >C >D>DC >CCMBC >C DB>D CCECE>DC, <DQP @> E > BCDBQWC CB C CDC(>D>>>D C@CC > <>E E) >DQP>>B, E, B<, B@BC>D E B@BBQP H,CD<>-C E B@BBJQP @>DC, CE> C BDRBCCD<C > d'.

e EDBC @<BC, CD RD @<> >D R E >B C

BDRBC E B>DBP E<C CWC (BCDBQWC CB C CDC CB >DQP >>B). B EC CDC @>DC @BP CBB BCDBQWC, d' BC@>BM DBRC C BDRBC CD<C @B->D.

B>-C BCD<>D BD @BCD, > E @B<->D, B@CQP C DQWC (C DQWC, E> CD< >-D>>D, @BP CB BEJC @B>DEC CD<C CE>C BDRBC d') B-C-M B @B@B>< NC BEQWC DC.e B< B@CQP CB D @B@B><>D N B<JQP BD BCD<, @B B C@B E BD E<TB >DB C C <->DC BQ>DMBC, BD C@C.

eC<BQ-C E c >^ 101/2000 (BD. 9^ BC@DC ZZ) C@>C CBCDBQWC E >>C E<C BQWC BE>C >>DC>CDDE>C E <C, ><E>-C C E C BB CBQ T,BDJQP EBC >DBDC , >, C BCC<C @< d'.

'CB E c >^ 101/2000 (BD. 4^, ", <DB ) C@W E d' -BM >DB >BC B<DC >DB< ECDC N <QP BCE<DC C

@BBC >>C BEBCC C BQ>DC. C, CD CCE>D,>DBC C >D @TDE< @B@B CD <.

B> >Q, C X <E, > E BC@D >DB< HEQP BQ>D, CDM CD< > Z 4^ BD. 9^, E C@W CB <QP EBCDB< C BCE<DC DC B<QP NC DC CC CE >CE>D >CDBQP, >C CC , CDB BB HBT >>B, ES> @X<, E C, @BD@QP@@E<B, >>, CC DP @B@< DB>C@BS> > >BQP CB

CDP B>>D<.& E BC@D NC >DC E>@C, CD C@CD CB < >CBQP E>D>D BD. 31, Z 3^, c>CDDEQP *@X<.

c@TDE<? ""d' c'&*'$e "&e*&'

ABD. 76. ' (?B eHED? HBBM ?C DBSC D@?C ?>DB? E CBB ? BD? 75, C= @B ETJ? C DBEQWC ? BE>< c?>DC?E UBP? E >D.

C T E>>D >DB< >DB>. e>DBD>D, >>D<< C@B HE XC, DC : CBM E QP >DB< >DB>>D @< eHED B> C C BC?

A DE< c>CDDEQP E C<E>> @B< DBRC CE BD.74, >CC ZZ, DB>CBDC CEB:

ABD. 74. 'C ?BC $C<D?, eHED? #EMB? =>DBP?, ?B= >D B, CCD= ?>DB?< >DB>? ?= >< : ". D? C =DC @BCDC >? @<>? @<EB>E<, H- EQP? ?C @B? B=C ?B>? ?C ?BQ=>D?C >P?; "". ?= @B?B << D? N M - S>, CDP? ?BQ=>DMB, >>B @DB=?>< >?C UBP?C

>DC =>CDBQP? B<, = ?=? @<QP? BEBC?C @X<?C @?B >DC BD? @B?; """ HBB ? ?>DB?< C ?@BQWC BRD?, C B>DC, =?=? ?C BD?C BC >P?; ". @?B ? ?>DB?< HDB>? >? HBT? CE =CCP? >CDDE?><.Z 1 ^ 'C BC @?>CMC @<? ?>DB?< >DB>?, ? D?=B= ?>=>D? E<EB BB E ? BE>< c?>DC >P?, C? @> BC @?>C< C?<MB.Z 2^ E<EB P?, @BD? @?<TD?, CC?QP? ?E C>D? R @BD <TD= @B, > ?B= <, >E>B BB E<BC ?E < <C @B>D ? BE>< c?>DC >P?.

A c>CDDEQP, C S, R CE>D>D CD<E DC C BC B>>DC >DBP, B >DB, CCD >DB< >DB>, E< DBM C ><C CBDC >C >CC ", "", """ ".

> BB E CCD @B B >DB, > E B B>J >D> CE @BU@B >DB< >DB>. eCC CCD,

>DBD>D, CBM B> @< eHED, @CD E < @DBM, >< HBT, @B@BB @BCDQP >DC > E>D, E @C C CBC <BB C CEC BC@DC >DC.

e>D>D, @B <BQP CC @BCDQP >DC, >D<- >D >DBBM C >DC DC C BC, <D> CC

E@B>D E< DB. @BE>D E R C@B D, R CE>D: @BE c>CDDEQP

*@X< DB> B>JQP CCD >DB< >DB> > OD B? A BC@CD R C@<C: B R BC@>CM< @< CDP E @B< DBV> X< >E< N EB EBT eCD. dT@BE >D >DB< >DB> >DB, E R >> > >-DX DHD >CDDE><.

'CB <DB, E E C E>QWC CCD >DB< >DB>

B, E C B<> >ED>QP >DB< DBV>X< R E< E R HB CB @<QP C BEBCC @X<C B >DC @BC, EB >C <EBD, EB >C >P <EBDC.

&E> R C B@DB E, @B E@B>D C ><C >-DB< >DB>, R >CCMB B>JQP >D<->>-B, ED<JQP C >DC MCC CD <, C @BE >DB<CB HEQP BQ>D > OD B BM CBBE< BDE< CBD > c >^ 101/2000, >B >> >C >-DMBC BD >DBB.

&BC B @BDO> CDP CD<C >C ZZ 1^ 2^ >-> BD. 74 c>CDDEQP. ' Z 1^ DBD C BQWC C BC@>CMC@< >DB< >DB>. & Z 2^ C H@<D >DB< @@E<B, E R E B >DB< HDB>, E<, > OD A>CDBQP E>@<, BMCB CDE > E>D BD. 9^, Z 4^, c 101/2000 Z 3^ BD. 31, E C@W E C >DC C E>T@C BP EB>D 60 C,>E<>D, N C@CQP @B H @BQP E<EB >DBE>D, E< @BM ECD>B-<C <D, >C DBC <, E CBM 'BO> E>@<.

' >DB< >DB> R E>>D< @B SHD A>CDBQP, >B- M C BE >C >DMBC BD >DBB, CB CD< CCD E>>>D D< E @BD C BC >>DCEB E CDM >D> > A>CDBQP.

dCB->C-TC C@ CD DB< C VCCC CBB ECCD >DB< >DB> CBQ A>CDBQP. d-C B>BE @EC A>CDBQWC > bBC< @CCE CCD >DB< >D,E @CC<D >BDJQP E<C >C > >> BD. 74

c>CDDEQP.B ED D@ C CEBE CCE>D > CE@CQP E, C> >>Q C BC >CDBC, BDMBC, dBDBC C C ,

>P CB >CCMB E<EB D@ >DB<. & B<, > D EC B EDB.

' >DB< >DB>, HDB>, >P R CDBD>D @CC<, C >DEBJ E>><. L @BDO> D< @B A>CDBQP, >CCMBC J CE >D >CDDE><JQP, @BDB >B C BCE<-DC E CDP C> DC DBRC C CDC @X<C. L B E, X<D >M<C, R CB C @CCC C>C E BBM BC@>C<@< A>CDBQP,. T <B-C E DB> BD. 83 CD <.

A c >^ 101/2000 C@W > CE BD. 4^, ", E d' C@BM CB >B-C B<DC >DB< ECDC N <QP C BCE<DC C @BBC

>>C BEBCC BQ>D, CE C@W DBRC CEBD. 50, Z 3^, E >CDBQP @X< >DBM CCD ECDC E @B-D <QP @>>D CDP BQ>DMB, >>B @DB><.

e>D>D, B<QP C ECDC, E @BB C JB R C< RD @B@BQP @EBQP ECDC E NC D-C B>>DC, C EC @ CB >DEBJ >V, C< E>CDBD. eHCD MBC RDC C> ED<JC, DC : CB-QP, ECD BD, @BP, >DBC BC@>C<C, EC-

DC, CWC E BCE<DC, E, >, @B D (RD Abc).E>D <QP C BCE<DC C @BBC, M E C C<E E E C CDM C>-<>.

>D @B E @B EDB (ECDC <QP BCE<DC C@BBC), @<>DQP @<>DQP E CCD >BQWC >BC @B <QP, CB @BC E CDE B->JQP, C CEC DC, E C BCE<DC C@BC C CDC-DUBC.

&E> R C BB E CCD >DB< >DB> (>P UBP >DB< >DB>, C S @B T), D @B D >DB >DB @DBV> >D , @BD>D, CE B>JQP, @<>DQP @<>DQP, @BBDB>D:

1. >B MB >DBD-@BB: D- E @B D, E E C>D E);

2. >B @BT E C >BQWC CB @BCDC: E

SC, E C>, D. (C>D, E CCD >DB< CDM>DB E CCD >BQWC, @>, @C, CB ED<-J @BCC>D <DBV> C <D S>);

3. >B E >B E, E C, >T< BMBE E @BCDB >BQWC E BS-<C, ><CM-<C @B>-

B C >CCMBC @B >DB @B>D A>CDBQP;4. >B E CB >B, E C, D >BQP;

@B H@<: C<D>D D>DC DBC EBC CDB ECD D>DC E>C >DMBC.

ACC, CCD >BQWC @B @B@BQP @EBQP ECDC <QP BCE<DC, EB c 101/2000 CD 4.320/64 (BBD. 99), BM >CBB DC C DBC >EBC EDBC E @B-

>DEB B DDC EB>D <D C @B CE B>JQP.E> JC E E CCD >DB< >P CB @CC<, E-BC BCB E < CB CDBEDEB D<>D DBQ EB > >ED>-QP >B< >CDBD. &P C DBD E >DB< >D >C>D E>>MB B D>QP C CEC CEB>C. *B->C >DB< @CD, E, DD <E C > BE @BB-QP, C >DEBJ >>B E TC, BX>-C DC C BC@>CMC@B CEDB C C CB DC, E @BB @CC @BC-

CEB, E, C C B HDB, CE@B-<. C E<EB , JS-<. L >D E, C B M-R E CT, C BC@>-CMC CB @E>C.

>DB< CC >DEBJ @BD DR C>CDBQP @B HQP. 'EDB E>>D >DB< R >DEBJE>, E CB > D>D: D QP E> CDM CE-D BB @B CD R @BC @B>B @B DM-< MH. ACC, >-DB< R DR E >CDBE>D B><JQP >CDBD, E> CDBEDEB >CDB.

e B<, c>CDDEQP, @BU@B c >^ 101/2000 CD 4.320/64, >DJ >C CEC BC@DC DHDC, M B, >D-< >>B E D R @B@BB >BQWC > C>-D BQP E@B>D C DC CD<C >CE>D->D D >D.

C @BDC, C >DB< @BC>D BD, C >EB @BD->D >C >BC >CDDE>C >DC >C BDC. 70 75, CEC ZZ >CC c>CDDEQP bBC<, C EC, B DC @B >P, DS C>D

>RB.>D @< @BD >CDDE><, ><EC c >^ 101/2000, @< CCD 4.320/64, >DB< C , , > bBC<, C>-

D >DB< >DB>, >DB< >DB> >DB >DB< HDB>, CEC CDC DBD> >CD @TDE<.

A DBDB >D >DB< >DB>, CCE>D C@CD >D, c>C< FB< c>D< CC C H@BCCE @B &bc 16.8 c>DB< ">DB>:

Ab*A&g&c"A

2. c?>DB?< >DB>? C? ? >?E ?>DM< ?= @B> ? ?>- E>D? BEBC?C, =RD??C, @B?=>D?C @B?CC?C ?D- ?C @< >D ? CD?B @X<?, ?= >< : () C< EBB ?C D?C CC EBB B ?C ?=-

@?>>DC @DB=?>C; () B ?>?B= ? BCDB? ?>DM< = B<QP? ? D?

?BBC @?>>D; () @B? @B ?D>QP? >?B=QP? ?@?BDE> E-

; () CD=E?B=C NC BDBJC HC; () ?>DBEB @B @B?=?QP? S> ?@B?><

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d B Z 1^, BD. 59 c >^ 101/2000, BM > CBE>C c>DC <BDB C BC E UBPC BBC > BD. 20 E>>CDDB E C <DC B >CBC E EB @CC< BBS>C @BCDC > >C "" BD. 4^ > BD. 9^ , > B

Z 2^ CC BD, BB C M<E<C C <DC C C@CC @CCQP >D > Z 1^, BD. 31 c>CDDEQP bBC<, >DB< HDB> R HB @< cOB E>@<, EHT< UBPCDE< >E CC D.

& Z 2^, C@W E, E> >P EB BE>< c>DC >OD C E>T@C, cOB BBC @BM C>B >DBC >T< E>BCDMB @B BB C >DC BD DB @B-

B. B->C, >DBD>D, E CD C@CD M CDM B @<c>CDDEQP *@X<, M E > DE< C BE>C c>DCeCDEC, UBP EHDMB >DM< DB @BB @BR, >B H@BCC > BD. 31 BC@DC @BMBC c>CDDEQP *@X<.

dCD B, >P BCD >B @CC< C E>T@C BC<-BC @CCETB C CEC @BU@BC BE>C c>DC, @B >DB>DC >D >B >CDDE><.

e>DBD>D, c>CDDEQP bBC< <C<E CB CCE>D @ED C @BMD, E @ CB @D C E>T@C, @C > B< >DBDQP >DB-EDB, >D <D, @ CB D CE> EB BE>< c>DC E UBP E<>D, @B>@<>D E>- cOB DB H>B @BB DR> E< UBP, @B EDC >D B>>D< E @BC>DC @< eHED.

ACC:

1. A @BB ><ECP DBB R E C >DC E>T@ CDPCEDC N EDB BE>< c>DC eCD E UBP CD-E< >E >DB< C BC@DC E>T@C.

2. A CE> ><ECP >C CCEB E C cOBC @BP >DBDB>DBC >T< CE@BB @B ><CB C >DC E>@C B

@BB, C E<>D, E< R @BD cOB E>@<.3. A DBB R E C @BU@BC BDC @BP E>DB NC >DC

E>@C BDC BQP E EDB, H@C@B >DBC @BCC>C, @B CDBEQP C BC@DC@BCDQWC >DC.

j$' "/

dA c'&Ab"$"dAde

c@TDE<? "

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ABD. 83. A ?>D >BM @B>D FJ> (X< CDE-

QP? D??C E>D?C, E<EB =??, BB= BDC, DE=

C@CC, =>CDB= ?E EB= >C < @BD>>DC ?E ?>?C.

c CD BD, < > C C@CQWC E B>DBP HBT CE>QWC >DMC > A>CDBQP X<, @> N >D<, DR> @BCCB >BQWC @B >DB< <QP CDP@DB><, C BBC E BP >B-C DBRC C BCDBC B<-DUBC E C <EBP C CWC >CDBDC.

CDB BD E CCP >D< R B E>BC<, CDR, B> DC C DC, (CWC) DC CDP, (DC E >CES>-C) EB C DBD BD, C@C, >CDBQP E EB >C

<BC @BD>>DC E @B@B >D B > > D< (C @BRC, C >BC D.) E < >C ( C EQWC, C BB-QWC @B >D DBBC D.).

&D-C E BD B >D @BEB >E<JB BC@>C-< DC E>DC, E<EB , BB BDC, DE C-@CC, >CDB E EB >C @BD>>DC N FJ> X< E <>C, E >D >CDDE @<TD BD @BE D BC@>C-< R >E<.

<DB >CE<DB dBD-< >^ 200/67 (M< H<EC>D @B >P), CEC BDC. 80 81 H DB>CBDC, BM E >EQP R>< > C BBC. >P C:

ABD. 80. 'C UBP?C ?>D< >CBBP? ?=? BC @?>CM< D?? ?B>?B C @C, ? E< CU @?BM CB H?>B? CE BC @?>C-

< @UC E< C BE<BC CEC ?>DC @<? BE>< c?>DC.Z 1^ 'B>?B C @CC R D? E<EB ED?B E?C D?C BCE<DB= =CCP? =@>?, ED?BJQP? @=>D?, CE@B=>D? ?E C @S>? BEBC?C >P? ?E @< E< CD BC @?>.Z 2^ ' ?B>?B C @CC, C<? ?>S>, >P? R BC @?>CM< @?B @B ETJ?C EC?C N FJ> &?>< ?BB>DC D?C @BD?C @?B >D CE?B>? E H?BDB C ?B>C BC.Z 3^ AC C @CC DC @?B =? CE@B=>D?C, C E >P? =@E-

>C @<? ?B>?B, CBP? CBDEBC ><ETC > CE D?= ?>DC, > ?B= @BCBD; E>? =@E>C, BM ? ?B>?B DB=>B =DC @B?S>C =>CDBDC @B @EBQP? C BC @?>C<C =@?CQP? C @><C TC, C= @B ETJ? ? E< =>D? BEDC @<? BE>< c?>DC.ABD. 81. ?? ?B>?B C @C BM CED? N D?= ?>DC B- <J @<? UBP? ?>DDB>, >DC CB >=> ? BE>< c?>DC (BD ? 32).(BMB? X>?. ' E>?>MB? E BB CE@B=>D? E>?C, >?B= ? C @?CD? >? BD. 74, Z 3^, R ?B ? @BCDB ?>DC CE @<- QP?, @B?>?-C, ED?=D=>D, N D?= ?>DC C >P? ? JB >? @BJ? CC><?.

A c >^ 101/2.000, >B C @B> CE >DX, DBD C-DP BC@>CM< C <BC E >C E >DB DBV> >D,C @B@B E BC @B EB ECDU J> @X<.

&CD C>D CP C CEC BDC 1^, 54, 56 58, ZZ >CC BC@DC.

A BC@>C<, C S, R @CC<. P C C >DC CDPE c>D<, DBRC C CEC BCDBC, J >B, >P @BD>- E CC BC@>C< C c B eHED E C<D, E >D @BDB E >D>D, E > BC@>CM<@< CDP E FE> eC@<.

A BC@>C< CCC >DC >CDBQP CBM >@< c>D<, DR E <E D DB> CE BE<BJQP.

eC<BQ-C E E CDEQP, E C <C EDC <DBC >P R

ED <B: c>DB, @BCC>< BC@>CM< @< c>D<, BC@>- @< >DX >BD C >CDBQWC >DMC, >E>D >-D @X<, @<TD E >CDBD, E @W CE CC>DEB >E<C

>CDBQWC R BC@>CM< @<C DC @BDC E B >CES>C DC B@BC>DC @< c>D< >C >CDBQWC.

ABD. 84. *CC< ?=@DS> ? BE>< c?>DC ?E UBP?

E >D, D?= ?>DC ?C >DC BC@?>CMC @?B >C ?E

>B?C @X<?C CBM B J ?E CE@B>D> @<?C CBQ?C ?>D .

A BJP CD BD CDM, HD>D, > D c>D< CB E>>D< @BDO> @BCCB >BQWC @B >DB<,

E <, BCC< @DS> BE>< c>DC E UBPE<>D, < > @BBDB>D B<JQP C DC >DCE, @< >C, E < CE@B>D>S> E CE@BCP, J C@C, E @>D CU @BM CB DE C @BCC >DC @<CCBQC >D< (B BD. 64, @BMB X>).

L UD E C CC, C R <DB E >C CCWC D-C >DC EB EDBC <>DC E >P @>C C BD>D <-C C CBQC >D<. e, >E> R C <BB: C DC >DC CP <C D, E> DB>C C @BJC @B C @BCDQWC >DC C.

ABD. 85. 'C CBQ?C ?>D CBP? ?B>J?C ?B= @B=DB ? ?=@>=>D? HEQP? ?BQ=>DMB, ? ?>-

=>D? ?=@?CQP? @DB=?><, DB=>QP? ?C ECD?C ?C CB-Q?C >ECDBC, ? <>D=>D? ?C <>Q?C BC, >M C

>DB@BDQP? ?C BCE<D?C ?>V=?C >>B?C.

cE BD C@B CB B>JQP C BQC c>D-<, D>D >CDBD E>D DR>, E CEC E>QWC @CCCB HEDC >D>D.

ACC C J BCC<DB E @<> >D >DB< >>-B, C >DC B D? @X<? >DB>? , CB B<J -D D>B N A>CDBQP >BQWC E < @CC<D B-B C C DC @BBC CDP C> <>QC @<> C @B->B C C >CCMBC C CC C DDC.

c >DB>D CCD >DB< >DB>, c>D< - BBC E <C @BD>, E DS @B C@ > QP? C DC >A>CDBQP >D.

B>>D, >D>-C c>D< DR> @J @BEJB, @BDE> >, B<DUBC E CB N

A>CDBQP > @BCC D CWC >DB< CEC DC,C EC >CDB, @B , C DC @BEJC @B CCC DC CDP> @DBV> >D.

&P R EDB C>D C &BC bBC<BC c>D< @<C CDB @X<, EC >BC C@TC C B N c>D>D< CDBEDEB >CCMB @B E @CC BB >BQWC XDC >MC E @CC<D CWC E > C.

A >QP C J DBRC C BCDBC, >CE>D>D C

>CDBQWC >DMC, C EC C D >>D C >C, BDC BQWC E CDP C BC@>C< DC E>DC, E<EB, BB BDC, DE C@CC, >CDB E EB CCC>C @BD>>DC E >C NC >CDDEQWC @X<C.

A >BQP >DM< @BD N A>CDBQP >M<C D CWC CDC <BB BBQP C CEC BDC, @BQB C>CC B>Q C CEC BRDC, @B@B>B CC @B E , B >C-DBB, @X< NE<C E >D DB>C>, <>DC

CB CDEQP >V->>B @CQP E<DD E>DD-D @DBV> >CDDEQP. B , E@B-< ><CB >DB@BDBC BCE<DC DC >C DB>CQWC E @BQWC DEC.

B HBB C E>QWC CBDC, D> CD C DC >D- B>>D<, c>D< CB CDBEDEB DB C BCDC @BCEC @< A>CDBQP C B<QWC >DMC/EBT-C/>VC.

d C B E C >C BDC, C <BC @CCC (C BCDC @B, T E> CE CBQ D.) CP D BCDB, >DB< <QP >DMC.

A B>JQP CCD >BQWC BM CB HED C B>DQP E <> c>DC, E CBM CDBEDEB C >C BBC@CDC @B CD <, >C @B>T@C E>>DC >D<, >C H-S>C A>CDBQP.

CD: B>JQP CCD >BQP >DM<@>, H<EC>D, C >CCC >CDBQP >D

B>>D<, >P, eCD, E>T@, dCDBD FB<, E CD<-BM, E > CE DBBDUB, C BBC C@TC, CBC C >BC BC CD<C @B CD <.

ACC, @<> >D >DM< CBM, CBDE, @BDB >->D:

@CQP @DB><, CB ><C C C C@DCE>DDD E<DD;

C BCE<DC DC >C @BQWC C E>C CDP >C D-C @<C EC CP BC@>CMC C><C >C MBC BC@>C>D<;

C B<QWC >>BC >DB C BC >CDDETC >DB C UBPC >CDBQP BD, >BD E>>< >DB>DC

B>JQP B>>D< >C<QP C >DC B>->DC;

C BDC BQWC E<EB >DEBJ, BCE<D>DC <C,>DBDC, >S>C, BC ECDC;

>C <BC E<EB >DEBJ, @BD>>DC E >CN EB E ECDU >D, <<JQP CEB;

C ECDC C CBQC E<EB >DEBJ >DC @< >D-

, E > @BEQP @BEDC, DB>B CEBB<QP CBQ @BCD E @BED B>DBCWC > HQP C @BQC BBQWC CC DDC;

C BCE<DC CDP DC >>C BEBCC>>BC >CDDE>DC E>C C@C E<EB >DEBJ;

C BDC DC C C@CC B<JC, CB> C BC@-DC @BTC BBS>, DC BBC BB<>>-D HCD>D >DB C;

BC@>C< DC E>DC E<EB BBBDC, DE C@CC E EB >C @BD>>DC E >-C N >D;

@ B QWC, E >B>DC BQWC E<EB >DEBJ; <E @BQWC BEBCC >DC @B MB BC-

@>C<, @B D B>JQP, DBRC >C-<QP C >CDBQWC C >DC E @W BE@CDD<, C >CDBQP BD, C >CDBQP >-

BD; >M<C >DB@BDQP C BCE<DC BQ>DMB, @BMB,>>B >V CDP;

<BQP C >CDBQWC >DMC, BMDB BQ>DM-B, >>B, @DB>< @B >M<CC <QWC

C@>; @>>D HEQP BQ>DMB.

AES>, >DEBJ @CC<, E >C BBTC >DB BD. 83, @<D-C >CD C@CD, > C>D BJ>D<, EC, B<QP C BCDBC @BD>>DC N HEQP BQ>DMB, N @CQP>>B, N @CQP @DBV> N DB>QP ECDC C CB-QC >DC @< >D.

A<R CD, R E>QP @BT@E c>DB B<DUBC CBC @CQWC BBC. dCCC B<DUBC CBCC @B CE @BDO>C >CDBQWC >DMC.

& CCD CBD @< 4.320, C >CDBQWC CP:

?BQ=>DMBC , C E CD; >>BC, C E > C B>DC C @>DC C-

DB @CQP C C@><C > >T > >< HBT DBV> F>>B;

@DB=?>C, C E @BC>D @CQP @DBV> >D DBC <BC DC, C >DC >>->D DC C @CCC CDEQP <TE C BC@DCBQWC.

A<R C >CDBQWC HC @B CD <, c >^ 101/2.000 DB-> E <EC >CDBQWC C <BC @B >BB BDC CDE-QWC E C @BC>D E CBP >>C >C >DMBC C BDC

E C BBB.ACC, @-C BB E c>D< R C>D @DB><,

C CP C@<JQWC >D BE@>DC E CBQWC >DC >< BB >BQWC C C BC >DEBJC E @B-D >>D @BQWC BMDB >>B, BCE<D>DC E >P HEQP BQ>DMB > E<C @BQWC HDBB>MBC >P >-DMBC, B@BECCWC BDC > @DBV>, >CES> DC@BDC @<C CDBC.

dCD , @B @BCC>D >BQWC @B >DB< -<QP C@> c>D< X<, DB><>D, C-B-C >C CE>DC CECCDC :

c?>D< 'BQ=>DMB; c?>D< F>>B; c?>D< DB=?><. c?>D<

CECCD E CDM B>, BJP C >>DC E CP ->DC > c >^ 101/2000 R E C @ >>B c?>D< , E B< R E >D< C >CDBD, @CDE C >BQWC @B < BC DS DC C >DB>C E HDB>C @BE >P CDM CED B<C C C CECCDC >DMC.

A B>JQP CCD >D< D D >BDC C QWC E DB=V>? CB BJP C @BQWC B<J-C @<C CDBC. eCCC QWC CB B<DC @B E<C CECC-DC <BJ, C HB XC > ECEMB >BQP.

B B BCE<DC BMDB >>B, BCE<D>DC E >P HE-QP BQ>D, BMDB >V, DR BCE<D>DC E >@>->DC HEQP BQ>D, ED<J-C C >DC *CE<D? F>>B? *CE<D? e?>V=?, BC @ D > D. A @BB C DC BM-DB >>B C QWC CDP > F<EH? c H > DB=V>?

F>>B? , CB < >DB C CECCDC >>B @DB>< CE>, C BCDBB C DC BB ><EHC E< BCE<D <EQP DB=V>? $TE? , E R E C HS>C *F, >B E >CDB d'.

AC @EBQWC C BCE<DC >>C >P C @EBQWC CBCE<DC BQ>DMB, @BMB >><, CDC C X<DC HS>-C *F.

A >BQP, <R CB @BCC C >C @B>T@C E>->DC >D< D BDBTCDC @BU@BC, C EC >DBE@B E CE D, >QP, C <>Q.

MBC CP C BC >QP, DC :

B<DUB CDP;>CDBQWC @<>DBC;>DC H@<DC;>CDBQWC >C<C.

P BDBTCDC >BQP >DM< (BQ>DMB, >>B,@DB><): ED<, ><, CD< E >CCDS>, D-, B< @BCB.

A c >^ 101/2.000, DBRC CE BD 48, C@W E CP >CDBE>DC DB>C@BS> CDP C<, C EC CBM @< E<QP, ><E-

C C <DBV>C CC @X<: C @<>C, BQ>DC <C BDBJC BQ>DMBC; C @BCDQWC >DC C BC@D @BB @BR-; *<DUB *CE eHEQP 'BQ>DMB *<DUB CDPFC<, C BCWC C@<C CCC E>DC.

< @BMB X> BD 48, DB>C@BS> CBM CCEB D-R >D >>D N @BD@QP @@EC@X<C, EB>D C @BCCC <BQP CECCP C @<>C, < BDBJC BQ>DMBC C BQ>DC.

e>DBD>D, >> @BMB X> >> BD. 48 <DB @< c@<>DB >^ 131, 27 2009, C >- CEB:

ABD. 48 - ....................................................................................................BMB? X>? A DB>C @BS> CBM CC EB D=R= =>D: ". ">>D? N @BD @QP? @?@EC @X<-

C, EB>D ?C @B?CC?C <?BQP? CECCP? ?C @<>?C, < BDBJC ?BQ=>DMBC ?BQ=>D?;

"". $BQP? ? @<>? ?>=>D? ?= @>=>D? C?- , = D=@? B<, >?B=QWC @?B=>?BJC C?B HE- QP? ?BQ=>DMB >>B, = =?C <DBV>?C CC? @X<?;

""". A?QP? CCD= >D B? =>CDBQP? >>B ?>DB?- <, E D> @BP? =T>=? E< CD<? @<? ?B eHED? >P? ? C @?CD? >? BD. 48-A.

A >> c@<>DB >^ 131/2009, > >DBEJ > c101/2000 BD. 48-A, EC >CC " "", CCEB M >C "", BD.48, >D QP @B>DC B<>C C @BCCC HEQP B<JQP C@C BD.

& E BC@D N BD, c@<>DB 131/2009 BD B-DB <> Q => D? @BR? ?C BRD?C >DEBJ DBEDMB >P? DBEDMB >C BC @BCBDC >C BDC. 39, 52 53 CD <, EC >DM-BC M J <ECP CCC @B>DC.

' BD. 49, C c >^ 101/2.000, C@W E C >DC @BC>DC

@< c B eHED BP C@>TC, EB>D D HBT,> BC@D B C<D > UBP DR> BC@>CM< @< CE <-BQP, @B >CE<D @BQP @<C PC >CDDEQWC C.

< @BMB X> BD 49 >>, -C C>E @BCDQP >DC >P >DBM >CDBDC CEB &-

>< C S>C >>BC C >D, ><ET b> &->< dC><>D e>V <, C@> C @BRCDC >>>DC >C BEBCC BE>C BQ>D C< CEB C< , > C C S>C >>BC, <QP BE>CD>- @D C< CEC DC > HBT.

'CB <DB E c >^ 101/2.000 >DBEJ >D ?> DB? <@?@E B, > D >>DQP @BD@QP @@EC CWC CBQWC E CB <C D @< >CDBQP E CD B<D-

C >C >CDBE>DC @<> >D C @<>C, BDBJC BQ>DM-BC BQ>DC, J> E C >DC @BC>DC @< c B eHED E N C@CQP C C >CDDEQWC EB>DD HBT (> E J BC@D E>T@, C >DC B N C-@CQP >DBE>D @B BEQP << <D C QWCCBDC >C @BCDQWC >DC EB>D 60 C BD. 31 @BMBC cF)@B >CE<D @BQP @<C PC.

eC<BQ-C >DE E C >CDBE>DC E DBD C BDC. 48 49 BC@DC @BMBC, >>C, CP B@CDUBC >BQWC,

E DB E<C BDBTCDC, >DB C EC CBCC E J BC-@D >DX >BD, E C> R DB>C>>D< @BDO>- @B E P >UD >P D> E<C H>M-<C.

ACC, >P CD E CCC >CDBE>DC C @CDC N C@CQP >, D@E < C <D CC< N >BQP @<CC <DBV>C E E > C @<>D E<C.

' @BD>D R >D>>D P, E C> E C>CDBQWC >DMC, E C >CDBE>DC >>C E C CB<DUBC BCEC, D> >BQWC E D> @B>@<>D P >UD CC >>QC, BQ>D >D<.

c B<QP N @BD@QP @@E >DB< CDP B>>-D<, D>D-C @B E >C """ BD. 48 c@<>DB >^131/2009 C@W CB E<QP D@ B<, C <DBV>C CC @X<, C B<DUBC >CDBQWC C >BQWC @B>-BJC CB HEQP BQ>DMB >>B C BDC C@CCB>>DC E >C < BDB CBQP >DBB >CC @B-E@QP <BJ CCC >CDBQWC.

'EDB CBQP R E C >DC B>>DC, C E CB- C BBC CD <, E C, C >BC BC BD >>B CD-<C @B CD < C E CDCQ C ECEMBC >BQP >DM<,

@ B>JB C CEC BC@DC >D<C B C CEC>CCC, >P > CC BDB CEB E DB CD E

E< D@ B>JQP. B CC R E B>JB CDEB >D- @BDB C CEC BDBTCDC @B >B D@ B>JQP >DM-< E CB D.

& B>JQP CCD >BQWC >DMC, C C@DC@BD>DC CBP >CBC, EC C:

>CDBD, > E< C @B E@, C E@>DC DB< CB ED<JC >C DC CDB, C BD>C E

H@BCC C B<QWC c>D< C C CDBC >D; DR>, E J BC@D @<> >D @BCC E ><

C MBC DC >DMC E C B<> >M<C, <CCQP BCDB C DB>CQWC >D, <BQP B<DUB C >CDBQWC >DMC >>BC. &CDC@D CBCC-C @<> B< >DC E C @BM E<> >DC C BC@DC E>QWC >DC >CBCDBC >DMC.

e>DBD>D, > C>D B>DB E>B, <BJ, D,ED<, B >DB BDBTCDC >BQP >DM-< CDP C> @BC>DC >BC C@TC >D< CB @<-C > OD CDB @X<, E C, >CDBQP @X< >DC >CDBQP >DB< C>DB<J (EDBEC E>QWC) >C-DBQP @B, @BCC C EC >D B>>D< @CC JB @BD CE @D< E E @D< R DD<>D @X<, NE<C >D-C, DBB CDB C EC >D B>>D< DB>C>.

eCCC >BC C@TC, <BC @< c>C< FB< c>D<-, DB>C C BJP CE @E<QP > dMB '< >P 21 >B 2008, CU @ CB DC > OD C >DCB>>DC, >P eCDC E>T@C BC@DC >DC ->CDBQP C>DB<J, >D < @BU@B, BJP C BC@DC -@DS>C >CDDE>C S> CD< >CD (Bc>CDDEQP *@X<).

P C CE>DC, C >BC C@TC:

&bc 16.1 c>DEQP, 'D c@ A@<QP *C-<EQP cFc >^ 1.128/08

&bc 16.2 DBV> CDC c>DMC *C<EQP cFc >^1.129/08

&bc 16.3 <>>D CEC ">CDBE>DC C >E >-DM< *C<EQP cFc >^ 1.130/08.

&bc 16.4 - B>CQWC > CDB @X< *C<EQP cFc >^1.131/08

&bc 16.5 - *CDB >DM< *C<EQP cFc >^ 1.132/08 &bc 16.6 d>CDBQWC c>DMC *C<EQP cFc >^ 1.133/08 &bc 16.7 c>C<QP C >CDBQWC >DMC

*C<EQP cFc >^ 1.134/08

&bc 16.8 c>DB< ">DB> *C<EQP cFc >^ 1.135/08 &bc 16.9 d@BQP, ABDJQP eHECDP *C<EQPcFc >^ 1.136/08

&bc 16.10 A<QP >CEBQP C DC CCC >DC CDB @X<

A QP C >BC C@TC >DBEBP, C X <E, @B BQP >DM<, @B>@<>D B-DB <>Q>D @BR C BDC, >B DB> M >-

> c@<>DB >^ 131/2.009.44

ABD. 86. A CBDEBQP? C>DRD C ?@BQWC >>BC @DB=?->C DEB-C-M @<? =RD?? C @BDC ?BC.

eC<BC E, JB @BQWC >>BC @DB>C, <CDM CCE> BMDB >D>D MD, @B DB, @BE C@BQWC @DB>C >< >CCB>D C @BQWC >>BC.eCDC >P CDP N @BD E B @DBV>. ">DB-C < CECD><->D. bCD @>CB E >B R <>D @BB< E<EBA>CDBQP, M E C >E > >DMB. DBV> >P RCU DTDE<, UC, UC >BC E >P @B BQWC @B, EC> <>E >B C@T &bc 16.1, cFc.

E CD < E DBC , >CD C, >E-< N @CC EBT dBD @X<, > C >D B>>D<, >P, eCD, E>T@, dCDBD FB< CEC UBPC >CDB-

44 < *C<EQP >^ 1268/09, 10 JB 2009, B >DBEJC <DBQWC >C >-DXC C &bc 16.1 (*C. cFc >^ 1128/09), &bc 16.2 (*C. cFc >^ 1129/09) &bc 16.6(*C. cFc >^ 1133/09).

B>QP >D< CDP >>B. L >D C<BB >CDBQP <EH H M E C JB >BCP @B

B H.

3. C =?>CDBQWC ?>DMC ?= @B>BP?, C?< ?> E>D- =>D, C DB>CQWC ?@BQWC UBP?, E>? ?E >D =>CDBQP? BD, EDMBE E>?><, ><EC =@B- C CDD< @>>D.

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A T >C< C eCDC C E>T@C @ CB H@< > FB<, H- C >CC ", "" """ BD. 52 c>CDDEQP bBC<. BC, > >D>D, E > FB< -

HE *C<EQP >^ 43/2001, BE< CD CCE>D > CE *C<EQP >^43/2.002, M >>.

A CBDEBQP C>DRD T @X<, E<EB E < C, CBMD @< >D<, @< RD C @BDC BC, C BCDB><TD B B UBP BC@>CM< @< @<TD @BRCDC >D B>>D<, E @ CB @BU@B >D<. d E<EB, CBM C@B E UBP FJ> X< BC@>CM< @B CC >-DB<.

ABD. 99. 'C CBQ?C @X<?C >ECDBC, > E >P? ?B>J?C?=? =@BC @X< ?E EDMBE, =>DBP? ?>D C@-

< @B DB=>QP? ?C ECD?C, >BCC?C BCE<D?C, C= @B ET-J? CBDE BQP? @DB=?>< >>B ?=E=.

A DB>QP ECDC, C@<>D > CBQ @X<, >P DC >B D E CB C B C @BCCC ED<JC@B > @BMBC @<C.

L >D, @B H@<, E E CBQ ME CD, @B> NC @BQC B, @B >DB S> <> D@, -BM @CCEB CE E < @BD CB E>D CDP ECD> C @BEDCE B N @@E<QP. d EDB , CE CDEQP >>B B >P

CE@BDBM C >BC C CBQC @CCBP CB @BMBC.&P CDM <> D@ E ME CDC B BC DHC,C @E> <TED >< C > @CD @B<. ' BCE<D B <D ME @BB C CDC C>DMBC. A D>S> B> R >ECDB<JQP CCC EDBC CBQC, C<>-C >D DB-EDC, @B ><ET-<C > @BQ @X< E DB, CD<C C >CECDC BC @BQ B.

A >D< C@< E DBD BD R c?>D< cECD?C , B C@<J S> >DM<, E >< R CDE

C ECDC >BBC > @BEQP, D HB @<TD @BQ.A D>S> B>J><, @BR, R C>DB<JQP C CBQC

EDBEC, CC > CD @BCC @X<C >D<- @BU@B.

e>DBD>D, >@>>D>D MB BC@>C< E D- CB HED, E C >> > BD >D, c >^101/2.000 @< CE BD 50, Z 3^, M >> EDBC D>DC JC, C@WE A>CDBQP XJBM >DBM CCD ECDC E @B-D <QP @>>D CDP BQ>DMB, >>B

@DB><.

ABD. 100. AC <DBQWC CDEQP? <TE @DB=?><, E B>=?C BCE<D?C HEQP? ?BQ=>DMB, = ?=? C BQWC >-@>>DC CC HEQP? C CE@B>S>C >CECCDS>C D-C @CCC, ?>CDDEBP? <=>D?C ?>D @DB=?><.

eCD BD DBD C DR> >DM< E <C<QP, C <

R MD. AC <DBQWC CDEQP <TE @DB>< CP >>C B QWC @DB=?>C , C EC CBP CDEC > BD. 104 CD <, CDEQP <TE @DB>< E C B<D E C >DC >-

>C AD? *< $TE? CC? *< dC?BD?, EC >BQWCBP @>B @B D < BDBJC BQ>DMBC @B >M<C

<QP C<D, >B DB> BD. 4^, ZZ 1^ 2^, """, c>^ 101/2.000.

A >M<C <QP CDEQP <TE @DB>< C B>JQWCB>>DC CCE @BDO> D< @B >CDBQP B>J-QP, @CD E R @B CE >DBR E DC >>D C DP ->D J C BEBCC >DB>DC @DBV> >D.

AC <DBQWC CP C C BC >DEBJC, @> CB >>BC >P >>BC, B BQ>DMB E >P, >B C H@<

CEB:

E , >CBD > D, C DB> C<D R H @DB-V> @B CD D, BB >CECCDS> D. B@-B E H E>>B CB H > >D< >C BCDBC @DB>C (HB B);

E BQP >CBD *CD?C B >DB > @BCBQPE>E>< (>CECCDS> @CC, @< HD>QP @BJ B>Q B >DMB BD. 38) , CB >B@B @<>D<, @B BCDB D>>D CDBEDEB;

>D E U< CB B< (CE@B>S> D), B>Q >DB BM CB >D<J BCDB > >D @DB><;

C EBC E @BRCD, <E<C ;, @CC @B E<EBD CB C (C> > E S> @CC E >D< CBDEBBM >C->O> C C BCDBC ><TDC;

A ED<JQP C >C D>TC >C DC B>JQP @B-EJ CCDC, C EC CBP B<DC @< @BQP, <ECDBQP.

eCDC CP <EC C <DBQWC E C B<D > CDEQP <TE @DB->< E< >D > CE HBT >>B, >D E< BB-C-M C C CEC BEBCC CDP C> ED<JC @B-DB BB C CCP >D CDM C> E@B.

A < >C @BD CE<JB E @BQWC BMDB >>B HDBB>MBC, >P >>BC, E <DB CDEQP <TE @DB><, >@QWC TC @CCC E BRDC, DC EDBC <BC,

E >P DB>CD @< BQ>D, C EC CP @EBC @<C >DC *CE<D? F>>B? *CE<D? e?>V=? , >B M C >>E.

A>DC >BBB C >DMBC CB c>D<, C C<-BB E 4.320 HE C D@C MCC BCDBC: C BCDBC C>DRD-C, C EC C @< RD C @BDC BC, C BCDBC ><TD-C, E @ CB DC @< RD C @BDC C@<C, E >DB<@BRB. eCD D< R C <BC, @BE @BD ED<JQP CCCDC C B>C @BCC>D C, C BB <, @CC<-D> >BQWC BM@C >C @B A>CDBQP.

c@TDE<? "d'+ bA$A&K'+45

ABD. 101. 'C BCE<D?C BC ? HBT? CBP? =?>CDB?C >?

b<>Q? 'BQ= >DMB?, >? b<>Q? F>>B?, >? b<>Q? (DB=?-

><, > d=?>CDBQP? C BQWC (DB=?>C, CE>? ?C

A>H?C 12, 13, 14 15 ?C EB?C =?>CDBD?C ?>CD>DC ?C

A>H?C 1, 6, 7, 8, 9, 10, 11, 16 17.

' BD R H@<D @B C C. 'C >DMBC BCBC@B C BDC CE>DC, E < DBD C@>D E CD@C <>QC E @B>JC.

'EDBCC, R @BD>D E C >> >E< e<BQP *<DUB CDP FC< >C D DET ? @< +&/%F, E< CB <B@B DC C CBC B>, C E, B<, >P M B>CB>QC >DB C >CDBQWC CD < C >E<.

ABD. 102. ' b<>Q? 'BQ=>DMB? =?>CDBBM C BDC C@-

CC @BCDC = ?>B?>D? ?= C B JC.

AC >CDBQWC BMDB BQ>DMB E C >> >CDBD CB ><CC E>D>D E<C E c 101/2.000

45 B BDB & >^ 749, 15 JB 2009, E >DBEJ E>QC >C >HC: >^ 12 b<>Q 'BQ>DMB; >^ 13 b<>Q F>>B; >^ 14 b<>Q DB>< >^ 15 d>CDBQP C BQWC DB>C ><E C A>HC: >^ 18 d>CDBQP F<EH cH; >^ 19 d>CDBQP C EDQWC > DBV> TE >^ 20 d>CDBQP *CE<D e>V.

DB> E C <BC DBRC C CEC BDC 52 54, ZZ >-CC BC@DC.

' b<>Q 'BQ>DMB D @B >< @BC>DB B BCE- C @BQWC BDC C@CC B<>C, C DC >D- E DB>CDB @< BQ>D. e>DBD>D, CD >CDBQP R@> @<>DQWC, E C > HEQP C @B-BC DBJQP B>>D<.

' b<>Q 'BQ>DMB R @BC>D @< &bc 16.6, M >>, CE>D B:

' b<>Q? 'BQ=>DMB? > C BDC C C @CC ?BQ=>DM- BC, D<C = >TC B<>DC >M<C, ?>B?>D>? ? ?BQ- =>D? >< C CEC <DBQWC ?= HEQP?, =?>CDB>? ? BCE<- D? ?BQ=>DMB?.' b<>Q? 'BQ=>DMB? R CDBEDEB? ?B= >B >D B- QP? >DB ? @<> =>D? HEQP? ?BQ=>DMB.

>CC, D, E CD d>CDBQP, <R >B C BDC

@BCDC B<JC, BM BB C E <E> @B >B C *DC $>QC E CEDC $>Q=>D? BR? , >B DB> c@<>DB >^ 131/2009, >DC E C CD> NC *<JQWC.

c CD @BS>, @B DBDB-C E D >DEBJ >>B >D< DBM @CC<C JB BCDB @BR C BDC CB<BC BTC, >DEBJ DBEDMB E >P DBEDMB.

c BBS> DB> @< c 101/2.000 BDB CEB &><, >CDRB FJ>, D> CECC>D

>E< >> A>H DC FCC *<DUB *CE eHEQP 'BQ>DMB,, > E< >>DB-C C C BC <C >CDBQWC BQ>DMBC E S CECDDE> A>H 12, b<>Q'BQ>DMB CEC >CDBQWC @<>DBC, E DBD @BC>-D BD.

ABD. 103. ' b<>Q? F>>B? =?>CDBBM BD C@C

?BQ=>DMBC, = ?=? ?C B=>D?C ?C @=>D?C >DE-

BJ HDB?BQ=>DMB, ?> E?C ?= ? C C<?C = C@R @B?-

>>DC ? HBT? >DB?B, ?C E C DB>CB= @B ? HBT?

CE>D.

(BMB? X>?. 'C *CD?C (B ? HBT? CBP? ?= @ED?C >

BD HDB?BQ=>DMB @B ?=@>CB CE ><ECP? > C@C

?BQ=>DMB.

A < H, > B, E >CDBQP >D H (E DCEBB) EB>D D HBT, ED<J> < A>H 13, E BD BQ>DMB CDM @BC>D CE> C DBC >VC C@C CE> C E>QWC.

e B<, >@>>D>D >DEBJ EBT >D CCEC DC, cA"A R >DB >BQWC CDP >>B

B>JQP, T @B E CD @BE@E-C C BC CDP >>-B C BDC C BC@DC @>DC, >B > C BDC56 71 74, E C@W CB @B>T@ E> DC?EBB CEHQP, C E> ?C C@C , BC@D>D.

>D @B BD @B C@C, b<>Q F>>B, B- CD <, R B>J C > B H (BD. 35, " "", CD) -C DBSC @BDC:

1. @BQWC BQ>DMBC, BDC C@CC;2. @BQWC HDBBQ>DMBC, B>DC @>DC >

@BT >CDB;3. C<C HBT >DBB (@B> > <E> BD, -

@B>> H, >C EDBC) C<C @B HBT CE>-D (>CDBC > <E> C@C, CB>C CB).

c C S, >DBCC @BB< R C<>DB C C<C E C DB>CB

HBT, C D@ E C @BD @B B E ->D >>B D HBT.

' b<>Q? F>>B? R >CDBQP >D >>B @<CEBB, >P C @B>> >CD C C @ CC =@>C >P? @B?C- CC , C EC, @>> C BC@DC CDEQWC, @BP CB DB>CBC@B HBT CE>D > CEBE@>D >DC c@>CQPADC CCC.

' CCD D >D JB E > b<>Q? F>>B? @-

BQ C @BQWC BMDB >>B E <DBB <EH H >@BT @B E< C CDBQP, >@>>D>D BCB E >P HEQP BQ>D.

c>DE, C<BQ-C E, >DB C D>C <CCC *DCHDBBQ>DMBC, C CD C *CDC B E T CP >CDBC,

@B MBC BJWC, EC C:

BB BEBCC >>BC EB>D @BT @B >D; *@BC>D >BCP B @DS> C C@CC

@B B H; c>B C@W , R @B @>CB CE ><ECP > DD< C

C@CC @>C > HBT; R @BC@D, R @B DBC >>D E CC CDB @< <EH H > @BT CE>D @BEJ>-<<DBQWC.

' b<>Q F>>B R @BC>D @< &bc 16.6 CE>DCDBEDEB:

' b<>Q? F>>B? > C BDC C @CC ?BQ=>DMBC,= ?=? ?C >BCC?C C @S>?C HDB?BQ=>DMB?C, ?> E ?C ?= ?C C<?C H ? HBT? >DB?B ?C E C DB>CB= @B ? >T? ? HBT? CE>D.

c C CB CDBEDEB R C B H, <B, B CD, >B C@W BD. 35, " "", CD , C B>QC E C BCDC @B @BT CP <BC EDTC DD< @> >HBT @B >B @>C C @>DC D>D DC > @BT.

eCD @B>D, > >D>D, > >CC >D>>D C> >>->D H >D @B BEBCC DBBC >>DB >D E C BQWC @B @B CP >DC >>>D C D-C B>JQP, E <MC R >D BE@>D >>CC..

A c@<>DB >^ 131, 29 2009, DB> E CBDC C <>QC @B>D, E<C E C CED D< B, CD, C X <E, E @<D>D @B>D JBB@BC>DB C BDC >CD >CDBQP >>B, C BM >D.

ACC, > B = ?= @DS>, b<>Q? F>>B? D EDB -QP @B E < >CBQP C BR D?C BB , BDC BCCB <BC BTC, > B C@CD >C BDC 39, 52 53, @BMB-C BC@DC, DC CD <, >DB C EC C CD C >DEBJ DBE-

DMB, >B C C@CQWC >DC > @TDE< c>CDDEQP cBRDBEDMB, FB< >^ 5.172/1966, E CDDE &BC BC dBDBEDMB.

' b<>Q? F>>B? , B @DS>, >E>D@CC >DB C CDBEDEB M >D, >DBEJ:

> <E> *D: C cBRD?C *B <>QC >B >BC CD < M

>DC (BDC. 35, 39, 52 53 > c@<>DB >^ 131/2;

C *CD?C B , @CDC @B C@CC @>C @BCC-C, @BR >P @C DR X<D @BT;

C< BRDC BB HBTC >DBBC;

B>DC BMDB HDBBQ>DMBC DC EQWC,>C>QWC EDBC;C<C >C H B< (. <B) >C />.

> <E> dC@C:,C C@CC @>C @BCCC @B E>QP

C C<C C BRDC >P BC > @BT E C BBB >CDBQP >>B;,C C<C C BRDC >P BC E CBP >CBDC dTAD @B B>Q E<.

C EQWC C BDC DB>CBS>C >CDDE>C @B >CDDEQP F&deb;

@>DC EDBC BQWC CCEC @BTC >DBBC; C <BQWC @B B C<D; CE@B>DC E>C @B C CBBC; C<C >C H B< (. <B) >C />.

B @<>DB, CD >CDBQP @BC>DB M > >T

@BT CE>D @B E< C C@><C H CP DB>CBC, E<EH H >< @B >B BB CDEQP > E< >D >- C CEC DC. ACC, CEB-C CE>D >CDBQP:

". dC@><C (>DQP E<) E< >- @BT.(>C) CCC BB>DC E >>BC DB>CBC HBT

>DBB; CCC <> @BJ />>D DB> @B @BT.

"" < C C@><C (+/-)C

<C BRDC BB B>Q >CDBD <C BRDC BB B>Q E<

""" - < >< C C@><C E C > @BT (+/-)

A &bc 16.6 @BC>D E >QP CB D @<C CBC B>->DC, E< C <EH H @B DC, D< C @BC>D CEB:

A d=?>CDBQP? ?C F<EH?C cH @B=D ?C ECEMB?C @B? DB

>MB?C <EH?C EDEB?C H <?BB >M<C C?B >DEC =E>QC = D?B>? @ =>ED>QP? ? BE>- =>D? ?C CBQ?C @X<?C.A d=?>CDBQP? ?C F<EH?C cH CB <?B @<? =RD?? BD? ?E >BD? >B C =?=>DQWC C >? H CEC E<>DC, >?C CE>DC <EH?C:

) dC ?@BQWC; ) d?C >CD=>D?C;

) d?C >>=>D?C

' <EH? H C ?@BQWC ?= @B> ?C >BCC?C, ><EC ?B- B>DC BDC ?B >MBC BC, ?C C=?<C?C B<?>?C ?= QP? @X< ?C =C <EH?C E >P? C E<= ?=? >CD=>D?C ?E >>=>D?.' <EH? H ?C >CD=>D?C ><E ?C BEBC?C B<?>?C NECQP? N <>QP? D? >P? BE<>D, = ?=? B=>D? = >B? @?B <EQP? >D=>D?C ?E =?BDJQP? =@BRC- D=?C ?>?C ?EDBC ?@BQWC =C= >DEBJ.' <EH? H ?C >>=>D?C ><E ?C BEBC?C B<?>?C N@DQP? N =?BDJQP? =@BRCD=?C >>=>D?C

B-C, >DE, E C >CDBQWC b<>Q F>>B F<EH cH @B DC, CB <BC >CB> B -@DS> @B C BDC C@CC >D, M C >E >C>DMBC C C@CDC CD .

& >CC >D>>D, >DBD>D, <EH H @B>< (@BDC) CB > @BDB >>D *CE<DF>>B bBED.

2. BQWC (CCC (RD):2.1. *CE<D>DC HEQP? ?BQ=>DMB:

BQWC ?BB>DC ED JQP? D BEBC?C(>C CBQC ADC) > @BEQP E > @BCDQP CBQC, , ECQP >C CBQC(dC@CC c@D<) @B ED<JQP EDEB;%EDQWC (DB=?>C *D, BB>DC >B-@BQP <BC @CCC CCEC E C>B@-BQP <BC DC @B BE@BQP ECD <->QWC >C BDC;

2.2. ">@>>DC HEQP? ?BQ=>DMB: FDC HDBB>M-BC >P >DMBC, BBC > @BT >>B, E@BB BRCC > CDEQP <TE @DB>< >D-BB >D.

2.3. *CE<D? @DB=?><: *CE<D e>V @CD, >-> CE@BMD @DB>< <>Q >C @BQWC B<J-C > @BT >>B E C BB >CDBQP. L> D N CDEQP <TE @DB><>DBB.

c>B C B C BQWC DB>C, CP:

>DEBJ >> B, C E DB>CDB @< <EH H @<@DBV> >>B, ><EC H BQWC >>BC@BCBDC (*CDC B) E B>>D TC @BC-BDC C B>C TC >C;>P? >>BC, E C BCDB DC HDBB>MBC, EC, E<C E, >E>D >P D> DB>CD @< BQ>-D, @BEJB DC BDC > @DBV> <TE >DB>>D<.

A B>Q HCD>D, C @CD, >D E >E<, >DB DD< CBDC BQ>DMBC C C@CC BQ>DMBC B<JC > HBT,><E> H TC @BCBDC B>>DC >C T-C TC @BCBDC, >>-C *CE<D? F>>B?.

A >D *CE<D? e?>V=? , B *CE<D? F>>B?

BCE<D D >C @BQWC BMDB >V R E BQP CDEQP <TE @DB>< >> DB=V>? $TE? E D>B C@CD > BD. 4^, ZZ 1^ 2^, """, c >^ 101/2.000.

A &bc 16.6, @BC>D d>CDBQP C BQWC DB>C, CE:

A d=?>CDBQP? C BQWC DB=?>C > C BQWC E>DDDC, ? BCE<D? @DB=?>< C BQWC E<DDC ?B- B>DC HEQP? ?BQ=DMB.AC BQWC E>DDDC CP? ?BB>DC DB>CQWC >? CD?B @X<- ? E E=>D= ?E =>E= ? @DB=V>? @X<? <TE?.AC BQWC E<DDC CP? ?BB>DC DB>CQWC >? CD?B @X<? E <DB= ?= @?CQP? ?C <=>D?C @DB=?>C C= DB ? @DB-

=V>? <TE?.' BCE<D? @DB=?>< ? @BT?? R @EB? @<? ?>B?>D? >DB C BQWC @DB=?>C DC @CCC.

C >C >DBEJC @< &bc 16.6 R d>CDBQP *CE<D e>V, E R B>D d>CDBQP C BQWCDB>C, >E>D @CC C BQWC >DC >CD>CDBQP.

d B BB >B >CDBQP D CE>D CDBE-DEB:

A d=?>CDBQP? ? *CE<D? e?>V=? > ? BCE<D? ?>V- =? QWC ? CD?B @X<?.A d=?>CDBQP? ? *CE<D? ?>V=? CB <?B ?>C- B>? CE >DB< QP? ?= ? CCD= ECD?C @BC>DB > ?B=ED, @<? =>?C, CE>D CDBEDEB:

*D ?>V=? ?C CBQ?C @BCD?C ?C >C ?E ?C @B?E- D?C ?B>?C ; cECD?C C @CC >D?C ?= HEQP? QP? @X<; *CE<D? e?>V=? @EB? .A BD ?>V= R ? <?B @EB? @BDB >T?C B?C NC? @< QP? @X<, ?D? @?B =? =E<D @<QP? E>- D CBQ?C @BCD?C, >C ?E @B?ED?C @B?EJ?C, @<? ECD? ?@?BDE>.

cECD? ?@?BDE> R ? <?B E CB C=?<C? > <DB>D C- @BJ =>?B <?B >DB E<C ?>CBC @?CCTC @B H- EQP? QP? @X<.

ABD. 105. ' b<>Q? (DB=?>< =?>CDBBM:

". AD? F>>B?;

"". AD ? (B=>>D ;

""". (CC? F>>B?;

". (CC ? (B=>>D ;

. + <? (DB=?><;

". AC c?>DC c?=@>CQP?.

Z 1^ ' AD? F>>B? ?=@B>BM ?C BRD?C <?BC B JM -

C >@>>D=>D ED?BJQP? ?BQ=>DMB ?C <?BC

>E=BMB?C.

Z 2^ ' AD? (B=>>D ?=@B>BM ?C >C, BRD?C <?BC

E =? JQP? ?E <>QP? @> ED?BJQP? <C D.

Z 3^ ' (CC? F>>B? ?=@B>BM ?C ?=@B?=CC?C HTC

E? @=>D? >@> ED?BJQP? ?BQ=>DMB.

Z 4^ ' (CC? (B=>>D ?=@B>BM C TC E>C ?EDBC

E @>= ED?BJQP? <C D @B =?BDJQP? ?E BCD.

Z 5^ &C ?>DC ?=@>CQP? CBP? BCDB?C ?C >C, <?BC,

?BQWC CDEQWC >P? ?=@B>C >?C @BMB?C >DB?BC

E, =D ?E >BD=>D, @?CC= B DB ? @DB=V>?.

c CD BD @BEBE 4.320 @B>JB C <>QC BC C>CDDEQWC dBD X< ">DB>, @B, CD B, -DC >C DBEB C CDDTCDC B>>DC, E, <MC, R C@TBD B<CD @TDE<.

' b<>Q DB>< R >CDBQP E >, E < @C-QP D >BB>D C >DC B@BC>DDC >C, BDC , E> -

B C, C< @DB>< >D. d EDB <, > @CQPC >DC B@BC>DDC BQWC CCEC DBBC C<@DB>< @CD, E C, @DBV> <TE >CDDEQP @X<.

c>>><>D, >CDBQP @W-C C CE>DC B>CD>C: AD, CC < DB><.

' AD? R <E> E > HCDS> >C BDC. ' (CC?> HCDS> BQWC CCEC DBBC.

' +<? (DB=?><, @BM >B EC CDEQWC:

AD? *< $TE?, E > CE@B DD< C <BC >C BDC CB DD< C BQWC >CBDC > CC;

(CC? *< dC?BD?, E > CE@B DD< C B-QWC @B, >CBDC > CC, CB DD< C >C BDC >CB-

DC > AD.

A CDBEDEB E B C @BC>D @B CD < R CE>D:

' AD @W-C C CEBE@>DC AD F>>B ADB>>D.

' AD F>>B @B> C >DC B@BC>DDC dC@>T-C, CD R, cH, b>C, cBBC@>>DC, eHDBC C >DC B@BC>D-

DC *<JM<, @CD CE B @<C BRDC FJ>X<, EBD @BJ.eCCC <BC >@>, @B CE >DQP B<JQP,

EDBJQP BQ>DMB, CD R, >P @BC >CDB BQ>D >D-. >D-C, @BD>D, >@>>D>D BQ>D.

' AD B>>D @B> DC C <BC HC, b>CUC, b>C "UC, b>C &DEBJ ">ECDB< BRDC >BCP@BCT<, DC dT AD.

A >DQP CCC <BC, DBRC <>QP @B >, QP

B BD. 17, @BMBC, >CC <T>C, BC@DC, >C C BDC.24 25, @BMBC, >CC <T>C, DC >^ 8.666/93 E B>Q ><>D BRD, C BM C>D EDBJQP H@<TD C<D, < C@< E DBRC < BQ>DMB, E> E-B. &CD C <C<QP, C c>CDDEQWC E 'BO> C E>T@C>BP EC C >C E @> EDBJQP <C<D C@< EC C E < BQ>DMB EDBJBM.

B C <>QWC @B > UC, BP CB C C C-@CQWC >DC > Z 2^ BD. 7^ 4.320.

AC @<QWC C @BEDC C <>QWC >C CB DC >C>O> C@CD > BD. 44 c@<>DB >^ 101 2000.

AC <>QWC @B QWC ><>DC BRDC CBP EDBJC@< C<D, C C ><ECP > < BQ>D.

' CC F>>B R B@BC>D @<C TC EBD @BJ E @< dT F<EDE>D, C *CDC B , C BQC dT B, C d@UCDC, C dRDC CEBB, E >CDDE C M >-

C d@UCDC eC@C, C d@UCDC X<C C d@UCDC dBCC 'B>C (B >DMBC BD. 92, @BMB X>, CD < BD.167, "", c>CDDEQP bBC<).

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11. AC @B?CWC CP? ?>CDDETC ?= C = CD=DC @<?C @B?M- C <?BC B<JQP? @B ?C D?C B?>=>D? @B

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BCE<D?.

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? <?B =B?, CB ?D? ? <?B =B?.16. ' =RD?? @B =>CEBQP? <QP? C CTC ?C CD?EC R ?

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() E D C @B=MB;

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d"Fe*"d'

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40. 'C BRC=?C ?E ?C BRC=?C ? <?B ? D? = ?BBS>,BC @D=>D, B<QP? ?E BEQP? ? <?B BE @BM<

( @B >D ) = CB BCDB?C = ?>DC BCE<D?.

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05/11/2003

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BE>< c>DC E CDB EBC> @<D>D. Ac) *QP? @< *C?<EQP? >^ 19, 05/11/2003

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Z 2^ &P D>C C HS>C > @BJ E DBD @ED CD BD-, @<D BM CB >B.

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ABD. 4^ c>CDDE-C >DC BD FE> >ED>QP dC><>D eEQP bMC <BJQP C BCC>C eEQP F&deb >CDDET > OD eCD dCDBD FB<,CE> BD 3^ BCUB >^ 339, 28 JB 2006:

" - @CD CB DB>CCCP EC =?BDC QP ECEB >C EBDC, @BCD > BD. 155, >C ", c>CDDEQP;

"" - @CD CB @BQWC B<DC N BE<QP BBC CB@BCDQWC CBQC DB>C@BDC >DBCDE< >DBE>@<,

E>QP @BCD > BD. 155, >C "", > BD. 158, >C", c>CDDEQP;

""" - @CD CB @B@B TE<C EDDBC, @BCD >BD. 155, >C """, > BD. 158, >C """ c>CDDEQP;

" @B< @BED BBQP @CD E >P >-DE<>D >CDDEB > HBT @DS> E < R DBET @< >-C " BD. 154 c>CDDEQP, @BCD > BD. 157, >C "", c>CDDEQP;

@B< @BED BBQP @CD DBBDB< BEB<, B<-D>D UC CDEC >C E>T@C, @BCD > BD. 158, >C "", c>CDDEQP;

" @B< @BED BBQP @CD CB B> @B->DC E<EB >DEBJ @CD CB @BEDC >ECDB<JC, FE> BD@QP C eCDC dCDBD FB< Fe, @B-CD > BD. 159, >C ", <T> , c>CDDEQP;

"" - @B< @BED BBQP @CD CB B> @B->DC E<EB >DEBJ @CD CB @BEDC >ECDB<JC, FE> BD@QP C E>T@C F, @BCD > BD. 159,

>C ", <T> , c>CDDEQP;""" @B< @BED BBQP @CD CB @BEDC

>ECDB<JC, C eCDC dCDBD FB<, @BCD > BD. 159,>C "", c>CDDEQP > c@<>DB >^ 61, 26 JB 1989;

" >D>D BEBCC >>BC DB>CBC @< >P CeCDC, dCDBD FB< C E>T@C, >B C@CD > c@<>DB >^ 87, 13 CDB 1996.

Z 1^ ">DB C M<E< BD T D DBEDMB B<DC @CDC @BCDC >C >CC >DBBC, EBC E<DC >-DE<>D >>DC.

Z 2^ A<R C BEBCC >>C >C >CC @ED , F&deb>DBM @<>DQP >P, >C DBC BCUB >^

339, 28/12/2006.ABD. 5^ AC BDC E DBD C >CC " " BD. 4^ BP CB

BCDBC >D<>D @<C CEC <BC BEDC, CEC BC@DC U-C BDC BQ>DMBC.

Z 1^ 'C @CDC E DBD C >CC ", "" """, C E @-DS> @B BBQP C >D BD, CBP BCDBC > BE@ >DC 1100.00.00 *D BEDMB, > CB CB D<->D C@T >D BD.

Z 2^ AC DB>CBS>C E DBD C >CC ", , ", "", """ ", C DB>CBS>C @B E>T@C, BB>DC BBQP C@CDC CDEC >CD>DC C >CC "" """, CBP BCDBC > BE@ >DC 1720.00.00 B>CBS>C ">DBB>>DC, > CBCB D<>D >D >DM<.

ABD. 6^ 'C <BC @B>DEC BBQP C BDC E<C BDCEDD>D C DB>CBS>C, C CD>C F&deb, > B BD. 4^, CBP BCDBC >D >DM< BDB BD BQ>-DMB, B C@>D @B CD , E U CBM C <CC-QP BQ>DMB, @BB TD CECDDET @< >XB 9.

Z 1^ A B@CD 'BQ>DMB >DBM <CCQP @BU@B BD @BC>DQP @BCP BED C EQWC @B BQP F&-deb, > C@C H C > D< >DBM C BCDBC CD>DC BD BB >DC BDC >D BQP E B@BC>DBP, BC@D->D, <CCQP BD EQP BBC@>>D, > B >- > @ED BD.

ABD. 7^ 'C <BC F&deb CDBETC C eCDC, dCDBD FB< E>T@C BP CB BCDBC > U BD 1724.01.00 B>CBS> *EBCC F&deb.

(BMB? X>?: E> >CDB >D>D BD > >D F&deb @B< @<>DQP CE P, >D BM CB BCDB CD>D > >D 1724.02.00 B>CBS> *EBCC c@<>DQP >P F&deb.

ABD. 8^ 'C @B>DC BCDBC >DMC, CD<C >CD

BDB, B<DC NC BDC, DB>CBS>C CEC BC@DC EQWC, NC DB>CBS>C F&deb, CDP >C > A>H " CDBDB.

ABD. 9^ eCD BDB >DB B > D CE @E<QP, @<>--C CEC DC @BDB S> F&deb, >C DBC e>

c>CDDE>< >^ 53, 19 JB 2006 BCUB >^339, 28 JB 2006.

A*cj"' #'L A'e de 'd'

BDB ">DB>CDB< >^ 325,

27 CD 2001d' 28.8.2001

A<DB ?C A>H?C ", "" """ (?BDB ">DB=>CDB< >? 163, 4

=? 2001, E C@W C?B >?B=C BC ?>C? QP? C c?>DC

(X<C >? O=D? >P?, eCD?C, dCDBD? FB< %E>T@?C, M

?EDBC @B?S>C.

' ec*eh*"' d' e'*' &Ac"'&A, d' "&"L*"' dAFAe&dA, ec*eh*"' de '*KAe&' Fede*A, d' "&"L-*"' d' A&e#Ae&', '*KAe&' e e`', > EC CEC DB-EQWC <C, D> CD C@CD > BD. 50, Z 2^, c@<->DB > 101, 4 2000, BC<:

ABD. 1^ eH<EB A>H " BDB ">DB>CDB< > 163, 4 2001, BDMB CEB &>< &, >CDRB FJ>, BDMB 'BQ>D FB< 'F >CDRB <>>D, 'BQ>D CDP, C CE>DC >DEBJC BD:

" - 1721.01.04 - B>CBS> "@CD CB *> *D >CF>DC (BD.157, ", 158, ", c>CDDEQP);

"" - 1721.01.20 - B>CBS>C *EBCC FE> >ED>QP e>C> FE>>D< <BJQP CDRB F&deF;

""" - 1721.09.10 - c@<>DQP >P FE> >ED>QP e>C> FE>>D< <BJQP CDRB F&deF;

" - 1722.01.20 - B>CBS>C *EBCC FE> >ED>QP

e>C> FE>>D< <BJQP CDRB F&deF; - 2421.09.01-B>CBS> F>>B .c. >^ 87/96.ABD. 2^ "><EB > A>H BB > BD >DBB C CE>DC >DEB-

JC BD:" - 1724.00.00 - B>CBS>C E<DB>>DC; "" - 1724.01.00 - B>CBS>C *EBCC FE> >ED>QP

dC><>D e>C> FE>>D< <BJQP CDRB -F&deF;

""" - 1724.02.00 - B>CBS>C *EBCC c@<>DQP FE> >ED>QP dC><>D e>C> FE>>D< <BJQP CDRB - F&deF.

ABD. 3^ "><EB > A>H "" BDB BB > BD. 1^ CE>D <->D C@C BC@D >D:

31 - BQWC cE<DEBC, ABDTCDC, c>DTC, dC@BDC 'EDBC

dC@CC ECQP @BSC, >BQWC, <C, DBREC,D, @>D @BSC @X>, ><EC BB>-DC CBDC <DRBC.

ABD. 4^ A<DBB, > B H C@, A>H "" BDB">DB>CDB< E DBD BD. 1^ CD BDB:

" - BE@ >DEBJ C@C:

1 - CC< e>BC C

dC@CC >DEBJ BE>BDUB BB>DC D HBT B, @B E E>QP >>Q > CDB @X<, @>DC @B>DC @C>DBC, BBC @>CWC, C BQWC DB-<CDC BC@>C< @BB, >>DC CB < C<M-

BC, >DBEQP >DC C @BS>, EDBC >TCCCCD>C <CCMC >CD BE@ C@C, C<, BD-QWC, >C EDBC BDC BE>BDUBC, @BD>>DC CDBE@ C@C, @BCDC > CDBEDEB BE>BDUB C <DBC, >, C@CC BCCB>D @CC< BECD, C@CC >DBDQP D@BMB @B D>B >CC H@>< >DBC-C @X<, E> C BBB N CECDDEQP CBBC, C@CC CECDDEQP P--B >CD>DC C >DBDC DBBJQPE> C DBDB DBC E>>C B>C @< BC@D @<> BC EB @CC<, HD >C CC B E DB HD>QP, D>>D C@CD > BD. 18, Z 1^, c@<>DB> 101, 2000;

"" - < @<QP:

70 - B>CBS>C ">CDDEQWC E<DB>>DC

dC@CC B<JC >D DB>CBS> BEBCC >>BC >DC BC >DC @B C E C >DC FBQP E @B CE C @TCC, ><EC bBC<;

""" - <>DC C@C:

04 - c>DBDQP @B @ dDB>

dC@CC >DBDQP @CC< @B D@ DB> @BD>B >CC D@BMB H@>< >DBCC @X<, B <C<QP C@T >D FBQP, ><EC BQWC@DB>C EDBC C@CC BMC, E> B C, > CB <CC-C > BE@ C@C 1 - CC< e>BC C E> >DBD-QP C BBB DBC E>>C B>C @< BC@D @<> B-

C EB @CC<;

08 - 'EDBC b>TC ACCCD>C

dC@CC : AEHT<-FE>B< N T< CBB E <-DB < > D, E @C>D, E DBB E ECDB, @B->D, C C@CC E>B< H-CBB E H-<DB; AEHT<-*<ECP N T< CBB E <DB CD @B D @BCP; AEHT<-&D< N CBB E <DB, V> E E @-

>B CBB @X< E <DB @B D >C>D <;AEHT<-cB E ACCCDS> BR-eC<J @C BD->D CBB E <DB;

09 - <MB-FTT @E>MB C @>>DC >VC <DB E CBB, H<EC C BC @< c>C<QP C C B< -c, C EC CP @C N >D @<> >TC @BS> C<;

11 - >>DC >D>C FHC - CC< c<

dC@CC : >>D; <MB CC>D; >>D E<MB cBC c>>Q; ECTC; >>D CC< dC@->< *E>B; BDQWC, DC : BDQP A>< C-C< dC@>T<; BDQP ">DBBJQP; BDQP dQP eH-<EC; BDQP *S> c<CC; BDQP @< c E cB-

>QP cEBC hB E eE<>D; BDQP @B BEQP E@<->DB; BDQP @B B< *C E ECDO>C *DC;BDQP @< c d@BD>D, dCP E eE<>D; BD-

QP dBQP B< E dBQP (CDRB < 2^ BEC); BDQP FE>QP-CDRB E@BB; BDQP AD>>D <DQP

B>MBC; BDQP eC@< <; BDQP dC-@> C ADC *MBC; BDQP AD FC<JQP B<; BDQP e>>B ABV>; BDQP &D<;BDQP eCDTE< N FC<JQP ABBQP c>DBEQWC BEDC; BDQP @B e>B cEBC E c>EBC; BDQP BED e>C>; BDQP <DQP BCC><; BD-QP AD; BDQP *@BC>DQP >D; A>< ">C<EB; A>< &DEB>; A>< FRBC 1/3 (BD. 7^, D "",

c>CDDEQP); A>C BE<C; *@BC>DQP >C<; ->Q-BS @B CCE; *DBEQP bMC (>>DC E <MB >eHDBB); dB>QC ">EC B>>DC; >D>C E>MBC ->CDB eCD, BDMB eCD E>T@; FRBC A>D@C CC>D; AC BR (E@B); FRBC >C B-@B>C; B< ">B@B (H-E>DC H-RC); ">>JQP <DQP <<; A>D>D 13^ <MB; 13^ <MB B@B><;">>D FE>>< >DBCD; A> BCUB; BU->D;

12 - >>DC >D>C FHC CC< <DB

dC@CC : <; BDQP < eC@<; BDQP *@BC>DQP; A>< @ BQ; A>< <DQP;A>< c@>CQP 'BO>; A>< <DB; A>< B->S>; A>< FRBC; A>< &D<>; EDBC C@CC BB<-DC, BMDB @B>>D, @BCDC > CDBEDEB BE>BDUB C <DBC;

17 - 'EDBC dC@CC BMC CC< <DB

dC@CC >DEC, >DEBJ BE>BDUB, C BDE HBT D <DB, HD E<C <CCC <>DC C@CC C@TC;

30 - DB< c>CE

dC@CC M<< EDD; C<> EDD; C< EDD-; <EB>DC EDDC; ECDT< <EB>DC QP; MC>BB; EDBC ECDTC <EB>DC; DB< <U, B-

C @B CDE, BD E D; <>DC @B >-C; DB< E; C>DC EC @<>-

DC; S>BC <>DQP; DB< >CDBEQP @B B@BC UC;DB< >B @DBE<>D; DB< @BDQP, CEB>Q, CB-B CBS>; DB< H@>D; DB< C, @ J>, @BEDC >JQP; DB< BM @BCC>D C; ECQP CED; DB< @B C@BDC BCWC; DB< @BDB <; DB< @B >CD<QP <RDB <DBV>; DB<@B >ED>QP, B@CQP @<QP; DB< >D<U, C@DQWC; CDEMB,

E>BC, B>D, DC >DC; DB< >>>D <; CE@B>D @BDQP V; CE@B>D QP; CBC-C<>DC ME>C DBC >C CEB; H@<CC E>QWC;>BC, <OE<C >CT>C EDBC DBC EC >P-EBEB;

32 - DB< dCDBEQP BDED

dC@CC ECQP DBC @B CDBEQP BDED, DC <BC MDC, >DC, S>BC <>DTC EDBC DBC E

>C E @CC CB CDBETC BDED>D, HD C CD>C @B-QWC E<DEBC, BDTCDC, >DTC, C@BDC EDBC;

33 - CC>C dC@CC QP

dC@CC ECQP @CC>C (RBC, DBBCDBC, <EC E BT-DC), DHC BE, CEBC, BD>D, @MC, <QP E EC TE<C @B DB>C@BD @CCC CEC BC@DC >C BBS>- E>QC T< > >DBCC >CDBQP;

39 - 'EDBC BQC BBC CC #EBT

dC@CC BB>DC @BCDQP CBQC @B @CCC EBTC @B UBPC @X<C, DC : CC>DEBC B>C @BUC; DBC >B- <RDB, MC, ME CD; CBQC E>QP (D<>, D<H, B-BC, D.); BDC BBDC; <QP UC (><EC C@CC >-T> DBEDC N >D <DMB, E> @BCDC > >DBD <-

QP); <QP E@>DC DBC @B>>DC; >CBQP @-DQP >C UC; CEBC B< (HD C BB>DC BQP@DB><); CBQC CC >; CBQC E<QP, @BCCP,

>B>QP <EB>D; CBQC E>BMBC; C@CC >BC-CC, C@UCC, >BS>C E H@CQWC; <-DB>C@BD; <-BQP;

EHT<-B (H<EC >>JQP CBB); CDGB; <DQP D<> H U< <E<B; EDBC >S>BC;

41 - c>DBEQWC

dC@CC NC EC >P BBC@> >DB@BCDQP BD >C CB-QC >P C B<CM< @< BB, ><EC C CD>C D>-B C@CC >ED>QP EDBC >DC BD @X< E @B-

, CB C@CD > <C<QP >D.

46 - AEHT<-A<>DQP

dC@CC EHT<-<>DQP @ @X> BD>D C -<DBC CBBC E @BC A>CDBQP X< BD >BD.

49 - AEHT<-B>C@BD

dC@CC EHT<-DB>C@BD @ @X> BD>D C <-DBC, CBBC E @BC A>CDBQP X< BD >BD,CD> ECD @B< C C@CC B<JC DB>C@BD <DE>@<, >DBE>@< E >DBCDE< >C C<>DC CEC BC-S>C @B C <C DB< -BC, E DB<-DB< >C CC EE<QP <TD BC E @BC.

52 - eE@>DC DB>D

dC@CC ECQP B>C; @B<C QP; @B<C E@>DC E>QP; @B<C, E@>DC ED>CT<C R,>D<U, <BDB< C@D<B; @B<C E@>DC @B C@B-D BCWC; @B<C ED>CT<C RCDC; B>DC; <QWC DBC <BMC; BQWC, E@>DC >B @DBE<->D; E@>DC @BDQP, CEB>Q, CBB CBS>; >CDBE->DC ECC BDTCDC; ME>C, @B<C E@>DC EC>ECDB<; ME>C, @B<C E@>DC BMC E@>DC

BCC; ME>C, @B<C ED>CT<C CBDUB; ME>C, BB>-DC ED>CT<C >; ME>C, DBDBC E@>DC BT<C, B-MBC >DQP B; <MB B<; BC BD @QC

@B ECE; C>DC; TE<C BCC; TE<C BBMBC; TE<CBMBC; EDBC DBC @B>>DC;

81 - dCDBEQP c>CDDE>< E < *DC

dC@CC BB>DC DB>CBS> EDBC CBC B> BDC DBEDMBC, >DBEQWC EDBC BDC >E<C, @BCD> c>CDDEQP E <C C@TC, E @DS> BBQP R UBP DB>CBB;

93 - ">>JQWC *CDDEQWC

dC@CC >>JQWC, H<EC C DB<CDC, BCDDEQWC, -C @B UBPC >DC E<EB DTDE<, ><EC <EQP BDCE> >P B @CCT< DEB CC <EQP >D @>CQP BD BBC@>>D, EDBC C@CC >DEBJ >>JDU-B >P <CCC <>DC C@CC C@TC;

94 - ">>JQWC *CDDEQWC B<CDC

dC@CC >DEBJ BE>BDUB BCE<D>DC @>D DE CBBC @X<C C @BC >DC >DB>DC >C-DBQP @X<, ><EC RBC C @BR >>JC, E<DC >DBE-QWC >>DC CB C @UCDC FE> B>D @B @ B-Q, D., E>QP @B >QP CBB E @B, @>CB BBS> @BD@QP @BB C<>D <E>DMB, BCDDEQP <BC C>DC >>D, E> >P

B @CCT< DEB CC BCDDEQP >D @>CQP BD B-BC@>>D.

ABD. 5^ A<DBB @B 'EDBC dC@CC CC< dBB>DC c>-DBDC BBJQP CBQP >DEBJ C@C 3.1.80.34.00,>CD>D A>H """ BDB ">DB>CDB< BB > BD. 1^ CDBDB.

ABD. 6^ d>B E C A>HC " "" BDB ">DB>CDB< &/'F>^ 163, 2001, BBC@> N DE<JQP C A>HC 3 4 >^ 4.320,

17 BQ 1964, E C BB, BC@D>D, A> " BDB 'F >^ 8, 4 BB 1985, A>H " BDB 'F >^6 20 1999 .

A Lei 4.320 Comentada e a Lei de Responsabilidade Fiscal, 33ª Ed. 2010 - Heraldo da Costa Reis e...

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