?p? t?? 1? ??t?ß???? ?a ?s??se? te????? ? F?? 13% sta ?e??d??e?a, ?a??? ap?d?se ?a?p??? ? p?es? p?? ?s??se ? ???d?? ??a ?a µ?? ?s??se? ?µesa ? ???? s??te?est??.?? ?p????e?? ??????µ???? «d?????se» t? ...
s?et??? d??ta??, ap' t?? ???? ?µ?? ap?f?s?se ?a ep?ß???e? a?ad??µ??? ap? t?? 1-1-2015 ? a???s? t?? e?sf???? a????e?????.
St? s??te?est? 23% (ap? 13%) µetat?????e ?a? µ?a se??? ????? p?????t?? ?a? ?p??es??? ?p??:
• ?ete????, ??te?, p?p?e?, ???e?, ?????, ?a??p???e? ?a? f?a?????te?, ???ta??, ?at????d?a.
• ???????a ?at????d?a, pe??st???a, ??t???a, fas?a???, p??d??e?, ?a??? ?a? ???p? ??a ?a? pt???, ???ta??, p?? p????????ta? ?????? ??a t?? a????p??? d?at??f?. ??a p?? e?t??f??ta? ??a t? ?????p???a. ????sse?.
• ??teµ?s?a, ßas??????, ?aµ?µ???, µa?t??????a ? ?????, µ????a, de?d??µ????a, µ??ta (d??sµ??) ???? t?? p????????, ???a??, de?d????ßa??, fas??µ???, ts?? t?? ß?????, d??taµ?, f?aµ????, e?????pt??, ?eß??ta, a????da ? ?aµat??? ?a? ?????a, ??p? ? ?e??, ?st? ?a? ??µµ??a, spasµ??a ? se s????.
• ???a?? ap? ?a?a?????aµ? ? ap? te?t?a ?a? ?a?a???? ??µ???? ?a?a?? se ste?e? ?at?stas?.
• ??d?a ?a? ?p??at?stata a?t?? ß??s?µa p?? ?aµß????ta? ap? ????? ???.
• ?p??e?µµata ?a? ap????µµata t?? ß??µ??a???? e?d?? d?at??f??.
• ???f?? pa?as?e?asµ??e? ??a ??a. ??a?????ta? ta pa?as?e??sµata t?? t?p?? p?? ???s?µ?p?????ta? ??a t? d?at??f? t?? ?at????d??? ????
• ??t?µ??t??a, p??t???f??µa?a, µ???t??t??a, ???a????t??a, a?as?et??? t?? ß??st?s?? ?a? ???µ?st??? t?? a??pt???? t?? f?t??, ap???µa?t??? ?a? pa??µ??a p?????ta p?? pa???s?????ta? se µ??f?? ? s?s?e?as?e? ??a t? ??a???? p???s? ? ?? pa?as?e??sµata, p?? pa?ad?d??ta? ???d????. ??a?????ta? ta e?t?µ?ap???t???, ta ap???µa?t??? ??a ????a??? ???se??, ta e?t?µ??t??a ?a? ?atsa??d??t??a p?? pa???s?????ta? se f???e? µe p?????t??? a???? ? se s???? ??a ????a??? ???se??
• ???f??a?t??? ap? ?a??ts???.
• ?a?s????a se ?????d????, ???ts???a, µ???? ??ad??, deµ?t?a ? µe pa??µ??e? µ??f??.
• ?ets?te? (se?ß??te?) ?a? taµp?? ??e?a? ?a? pa??µ??a µe a?t? e?d? ???e???? p??stas?a? t?? ???a??a?, ap? ?a?t? ? ap? ß?te?.
• ??t?????ta ???µata ?a???????a, p?? p????????ta? ??a t? µetaf??? d??a p??s?p?? ? pe??ss?t???? s?µpe???aµßa??µ???? ?a? t?? ?d???? e?d??? ?atas?e?asµ??a ? d?as?e?asµ??a ??a t? µetaf??? a?ap???? ?a? at?µ?? µe e?d???? a????e?, t?? ?p???? ?? e?d???? ??se?? ?a??pt??? t??????st?? t? 60% t?? s?????? t?? ??se??, ef?s?? a???????ta?, e?s????ta? ? ap??t??ta? ap? ???? ???t??-µ???? t?? ?????t?ta? ap? ?.?.?.?. ? ?.?.?.?., p?? as??????ta? µe t?? e?pa?de?s?, p??stas?a ?a? pe???a??? t?? at?µ?? a?t??.
• ? pa???? ?p??es??? ??a t? ?e?????? pa?a????.
• ? pa???? ?p??es??? ap? ??afe?a ??de??? ?a? ep??e???se?? ap?t?f??s?? ?e????, ?a??? ?a? ? pa??d?s? t?? s??af?? e?d??...
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