? Ge???? S???µ?sp??d?a ???at?? ????d?? ?a? t? ???t?? ?????f???s?? ???a??µ???? & ??????? t?? S???µ?sp??d?a? (??.?.?.?./GS??) e??d?sa? e??µ???s? p??? t??? µ?s??t??? t?? ?d??t???? t?µ?a ??a t? d??? ???st????????.
St?? a?a?????s? t??, ? GS?? d?e???????e?...
p???? e??a??µe??? d??a????ta? t? d??? ???st???????? a??? ?a? t?? t??p? p?? a?t? ?p??????eta?.
?at?????s? d???? ???st????????
?? d??? ???st????????, ?p?? ?a? t? d??? ??s?a ?a? t? ep?d?µa ade?a?, ?at????????a? pe?a?t??? µe t?? ?????? Ge???? SS? t?? ?t??? 2010 (????? 1) ??a t??? e??a??µe???? ?d??t???? d??a??? se ??? t?? e??????? ep????te?a.
?? d?at??e?? t?? ?esµ???? p?a?s??? ??a ta d??a e??t?? e??a? d?µ?s?a? t??e??, µe s???pe?a ?a µ?? ep?t??peta? ?a? ?a e??a? ????? ???e a?t??et? ??t? ? s??p??? s?µf???a, ?a??? ?a? ? pa?a?t?s? t?? e??a??µe??? ap? t?? a???s? ?ataß???? t???.
????? e??a??µe??? t? d??a????ta?
S?µf??a µe t?? ?s????sa ??µ??es?a, ???? ?? µ?s??t?? p?? apas??????ta? st?? ?d??t??? t?µ?a µe s??s? e?a?t?µ???? e??as?a? a???st?? ? ???sµ???? ??????, p?????? ? µe????? apas????s?? se ?p???d?p?te e???d?t? d??a????ta? ???a ???t??.
??? ?p??????eta? t? d??? ???st????????
G?a t?? ?p?????sµ? t?? p?s?? t?? ????? ?aµß??eta? ?p??? ? t??p?? aµ??ß?? t?? µ?s??t?? d??ad? a? aµe?ß??ta? µe ?µe??µ?s??? ? µe µ?s??. ? ??????? pe???d?? p?? ?p??????eta? t? ???? ???st???????? a????e? ap? t?? 1? ?a??? µ???? ?a? t?? 31? ?e?eµß???? ???e ?t???. ?ts?, ?? e??a??µe??? p?? ? s??s? e??as?a? t??? µe t?? e???d?t? e??e d????e?a ????? d?a??p? ??? t? ??????? pe???d? p?? a?af??aµe d??ad? ap? 1?? ?a??? µ???? 31?? ?e?eµß???? ???e ?t???, d??a????ta? ???????? t? ???? p?? e??a? ?s? µe ??a (1) µ???a?? µ?s?? ??a t??? aµe?ß?µe???? µe µ?s?? ?a? µe 25 ?µe??µ?s??a ??a t??? aµe?ß?µe???? µe ?µe??µ?s???.
?s?? ?µ?? ap? t??? pa?ap??? µ?s??t???, p?? ? s??s? t??? µe t?? e???d?t? de? d?????se ???????? t? ??????? d??st?µa (ap? 1/5 ??? ?a? 31/12), d??a????ta? ?a ??ß??? tµ?µa t?? d???? a?????? µe t? ??????? d????e?a t?? e??as?a??? t??? s??s??.
Se a?t? t? pe??pt?s? t? d??? ???st???????? ?p??????eta? ?? e???: 2/25 t?? µ???a??? µ?s??? ? 2 ?µe??µ?s??a – a?????a µe t? p?? aµe?ß??ta? – ??a ???e 19 ?µe??????a??? ?µ??e? d????e?a? t?? e??as?a??? s??s??. ???µa ?a? ?? µ?s??t?? p?? e???st??a? ??????? d??st?µa µ????te?? t?? 19?µ???? d??a????ta? a?????? ???sµa t?? d????.
??t?? ap? t?? pe??pt?s? p?? ? e??as?a pa?as?????e ????? d?a??p? ??? t? d??st?µa ap? t?? 1? ?a??? ??? t?? 31? ?e?eµß????, st? d??st?µa a?t? s???p????????ta? ?a? ??e? ?? ?µ??e? p?? ?? e??a??µe???-e? ap??s?????? ??µ?µa ap? t?? e??as?a t??? (p? µe et?s?a ?de?a, µe ?de?a µ?t??t?ta?, µe sp??dast??? ?de?a). ??d??? ?? p??? t?? ap??s?a t?? e??a??µ???? ???? as???e?a?, st? d??st?µa ?p?????sµ?? t?? d???? ???st???????? s???p????????ta? ta «t???µe?a as?e?e?a?», d??ad? ? ?????? ap??s?a? ?at? t?? ?p??? de? ?ataß???eta? ep?d?µa as?e?e?a?,, e?? afa?????ta? ta d?ast?µata p?? ?at?ßa??eta? ap? t?? asfa??st??? f???a ep?d?µa as?e?e?a?.