You are on page 1of 10

0023-PR-068-OD-12-PR-01

1 11


____________________ ____________________
: :
: :

,
E-mail a, web

(,
, )




( -
)


1
0023-PR-068-OD-12-PR-01
2 11

1. 1

/ , , :

: :

I
-

(, ,
/
) -
:

1.

2.

3.

1.

2.

3.

1.

2.

3.

1 , .
2
0023-PR-068-OD-12-PR-01
3 11

II

-

(, ,
/
) -
:

1.

2.

3.

1.

2.

3.

1.

3
0023-PR-068-OD-12-PR-01
4 11

III
-
(, , /
) - :

1.

2.

3.

1.

2.

3.

1.

4
0023-PR-068-OD-12-PR-01
5 11




, ,


//

1. ,

1.

2.

3.

4.

...

...

1.

(
/
,

,
.)

5
0023-PR-068-OD-12-PR-01
6 11

2. /





(
,
)
) 2

()






(
,
)


3 ()







(
,
a) )


( )



22 / .
33 / .
6
0023-PR-068-OD-12-PR-01
7 11




) (
,
)

(
()
)


3. ,


( ,
,

)

7
0023-PR-068-OD-12-PR-01
8 11


( ,
, ,
...)

4.

:

,
;
,
; ( ),
() -
;

8
0023-PR-068-OD-12-PR-01
9 11

( - ,
.),
;

-
;
,
(-),
, ;
o o ,
;
,
,
,
;
/ - , ,
, .;
/
-,
/
/
.
-
, .;

,

, (
).

..
___________________ ____________________
( )

( )


9
0023-PR-068-OD-12-PR-01
10 11


de minimis

: ___________________________________________________
: ____________________________________________________________________
: ___________________________________________________________________
: _____________________________________________________________
: _____________________________________________________________________

. 95 (
13/10, 100/11, 91/12, 37/13, 97/13 119/14)

, __________________,
:_____________ _________________,
:

(1) de minimis ( );

(2) de minimis ( )4

de minimis
de minimis de minimis


___________________

_____________________
..
_________________ _________________________

_________________________

4 de minimis

10

You might also like