PE tivarelse eui:iaigr\ TPIalRiCial oR Eee an een eulen 7 imece (oa xu: a0] www.praksa.rs TAL CE) Tema 6poja YtBphuBatbe nopesa Ha AOOUT npaBunx nuua 3a 2019. rogquny U3 canpxaja Cratbe YOURO AktyenHocTu YuISSN 1430-6106, whl .«.KOHMUHYUpaHa edyKauuja...CARES PANYHOROBA H PEBHSOPA CPRWIE BECIJIATAH CEMHHAP 3A BYHETCKE KOPHCHHKE PAYYHOBO/ICTBEH/ MplaiKicla! OPFAHH3YJY JEAHOAHEBHH CEMHHAP 3A BYMETCKE KOPHCHUKE TO] ®HHAHCHICKH M3BELITAJ 110 WWPONHCHMA BYNETCKOF PAYYHOBOACTBA KOHTHHYMPAHA EAYKAIJA 3a mpopeconasne pauyHonohe - wanone Canesa PP Cp6uje npHcycreo cemuuapy essienTupa ce ca 20 noena no wary 6. Tpasivmamka a mehynapoaunm craxAapauMa o KoHTHHYApaHo) eAyKanejet Mecro [Cana ary Xoren "Buqukonay’, masa cata 3. e6pyap 2020. Tloaopuurre aa geny, Tpr caodoge Op. 1 4. bedpyap 2020. Beanka cana rpaq Bpmay, Tpr nodeqe 1 5. heSpyap 2020. 6. beGpyap 2020, ‘on, | cripar) 7. beGpyap 2020. Ceewana cana TpancKe yapane y arpagu Kynanuje [10. be6pyap 2020. CEMHHAP Y CBM MECTHMA IIO4HIE Y 10° YACOBA EME CEMHHAPA 09:30- 10:00 Esugentupawe ysecuura 10:00- 14:45 Axtyemnocrn y saKoncKoj peryaaTuen Koja ce mpumersyje y jaBHoM cexTopy + Hamene 3axona o 6yyerckom cucremy; + 3aKoH 0 Gyyery Peny6.nKe CpGnje 3a 2020. roquny; + Hsmene clicremcKux m nocedHHX 3aKoHa 0 paaHo-mpaBHoM crarycy wTulaTama sanocHeHHx y jaBHom cexTopy; + Hamene y o6acTH GyyercKor pasyHonogcrsa H bunancHjcKor usBeurranara; + Donomere 1 odjapmunarse punancujckor 1 mana japnnx HabanKn 3a 2020. 11:45- 12:15 MAY3A 12:15- 13:15 Mpunpema, cacrapmame u Aocrasmamwe roguummer hunancnjcKor uanemrraja H nopes Ha KOGHT Kon HeROOMTHHX opranusanuja 13:15 OATOBOPH HA TMTAHLA Tipcycrso ua cennmapy je SeciuarHo 3a npernmaranKe pupyssmea ,Pasynonogersena npaxca" ys nponycHuny 3 Bpoja 2-3/2020, kao n 3a wrantone Canesa Kojst cy WaMMpHaIM Wancke oBawese (3a 2019, wa 2020), y3 NOsHB-ponycnuny (NOcTaB/beHY HenocpeAHO WaHOBHMa) Yeecrunu Kojst Hcy mpermiaTHMH, Marepujait 3a cemmnap (PI Bp. 4/2020) Mory yHanpeg yrurarHrH Ho HeKH OR 6.200 Aunapa na Texyhu pasyn 5p: 145-3232-76 BA ia tr ke eee eye ee creer es Re eee a)Cua PAUYHOBOPICTBEHA _ wuissy14s0-s106 oy iiplaikicia IPHPYUHIK 3A PaHYHOBOACTBO MA NOCKOBHE OHAHCIE irs : ajo: Cans ct Peanesbat 0200, sBecouea 19, Banepa, nar 403 aaa u deosopnu ypednun: bp Repo Unobuh eeosopuu ypedaun np Meta Memos Cappxaj auenuyy od208opHzeypednura: i boon Hou op Pode Cnoareun Towofnux odeccoprc2 ‘peda aon cep: Sopa RunsSapda = Alexmon: up Ata Bojaoauhh {noves HA AOBUT Tenurau ypeduue: Oneeo Msemoponuh manna: Jove Printing Cantar 0, Tierpipsa fyanerpua 58, Bryan Manazu: 24 Spoiaonwsse Peganyyonn op0P: Sjarozae Aepmceu, Ore Sears, ip jan adem, Gpva Depth, Beara Nuaoaih Coonnave Huavoo Kauai, SopesKurvoape, /CKTIABUBAFDE PACXOAA UM PMXOAA = ‘up MipeBpaeNempoaui ean Mnaenoauh Yrephusaibe nopesa wa pobur 3a 2019. (cactasmeaive nopeckor 6unanca M6 1) Mlopecku oBee2Huk u nopecku nepUudd ...... 1. Flopeck o6pe3Huk. .. . 2. Mlopeck nepuog 3a Koj ce: obpauyrana nopes Ha, NOGA. csccesoes? ‘ep tinaboun 2p S20 Hews lbp anparpPe wont Ymephusarenopecreocnoeuue Op dopau bob, up hen Uoppoy ‘cacmasroatee nopeckoe Gunanca. a 1. Omnancnjexn pesynrary 6unancy yenexa eo on Hp epesMReNO OBBENDME ncneneseneenn Omen ype 26s Keruerannia no6ua u ry6ing : 18 Ypaonaanes wioe Youn. sata Yewsabyisaive paccona 7; 9 ‘nanomeo Caeesa PP 3343-140 4, Kopekuuja pacxoga no ocHosy oar 216300, 24887 enpesasaiea yrawetie KAMMTanK3a\e......ccsceeceeeeseeseeeeD2 i Prokae@e 5. Yexnahitpatbe npinxona. .. + 22 Kopensnja paca w pwns no ocrosy panedeptin Ues...27 LU EE ES ia ECE AIA S 7. BoGur ycknahena Ha Wau Nponncas 3aKOHOM 27 Keapranta 18.500 am. | FE 8. Kaniraniu aoGuys u ryGnuy .. 28 Ronen 33.500 a 9. Mopecka ocHosuya: wd Topi, ees... 62000 Cactapmaiee nopecke npujase 3a yrephusare Unicrecit Bark +170-30004273000-93 nopesa ka Ao6uT npasnux maya Pellet 30 Bejan Goa, 25 OS008002002.03 Briar este 1. Onur mona. : 31 Flogayso nopecte ocrosnyn x pesaToM nope3y 132 Vropsaise nopecte oGasese sa Hego6umeoprannauie 36 B234-719, 3-45-450, 8044-549, 59-45-G28, 232076, 33-46-048, 93-45-008 Yraptueame suche mécesne akonrauie ..... 7 ‘4a GyyeToKe KopwcHnKe Tocraamatse nopecke npuijase, nopeckor 6unaHca, 9237-199 a ‘unaucujcxix vseeurraja uv apyre goxymenraunje 38 E-mait pitanja@srrs.s ©) Tipernen aoxymenraynje kojy o6nesnuyu nopesa Ha AO6UT AOKy! ale Prana para © (himey ayaa na Aoctaze Hapinexnom nopeckom oprany .......-++39 pon trates Gaetan im bs puatasatve paccona no ology oTniNca H ravnosogcreciamacsievacieneon| _ EMPABKE MOTPANUBAIEA......-. referee tte fc 1. apexran orc norpannsaia..... ee eee eee ne 2. Waguperren ovnue rorpannaaiba j. Pening Cer 3. Hannara ornuicaninx norpamneaiba w a Stes patron | BSH. 222 aKnanio npuaKanarbe paccona : \SStarocey orn 4, Hogatwe moryfwiocra ornuca koje mory Kopwcra caMa Gate. ..46 coms sh sz Copyight ©1986, Cases PP Cpe ipeuramnavawe oaansvn Texcrosa, ht mi penponyosaie cxMeHEN, ‘oroveonspateon, eeKrponci ikea tty, le Aoaworeeno Ges ogoGpena Kianava a wasoheted #300paVajauu 2a sapaecrsene, opazosne, Hay4ne, Kopexunja npuxopa no ocHosy kamare “sax oxeara xymanurapwe m Bepexe Hamene, saumruTy xuBoTHe | pyke” (yrephusare nopecKinx npuxona Pennie, counjanny saurrury wcnoprere Hamene Kao | y cnyyajy ogoGpennx 3ajmosa Ges Kamare) ....... 106 nopecks (He)npusiaru paccon (HayinH UcKasHBaea opaTaKa y Nopeckom GHAAHCY) «.....e0++ Yrephueatbe kanwrannux aoGuraka 4 ryGwraKa 1. Mazaya msepureni npexo -nuua perucrponannx 3a Te HaMene .. 48 2. asarba koja ce kopucre wexmeyune0 3a O6aBrbatbe menaTHocTH 3. VayseTakoa onuTer npaenna, spay se xymannrapry nowoh, Conoco oTknarbatbe nocnenMYa Hacramin. y enyualy eanpente CHTYAUIE,.........ee01+- 50 4. Vcxasusaive y nopeckom 6unaHcy npobnemn Koj ce jaBroajy y npakcn .. 1. Ula ce cmarpa kanuranuuma goGurkon xanuraninntryGUTHOM..... 3 2. Kamuranin go6irax wacraje vi npwnnKow peHoca vatoBvte Kao HeHOsHaHOT ynora.......54 3. Kagia npesoc umosue us wai 27, 3axoHa tnje ocHos 3a yrephiarbe Karinrari ‘Roburaca ryouraKa see 4, Vexaansaise kanitraniin poburaKa TOPECKA AMOPTU3ALIUA O6payyx amoprusaunje sa nopecke cepxe 1p Npedpae Nemposu seeneneerenensee es 109 1. Canta cpectea Koja nonneny ‘akopriasauija 2a nopecke capxe 10 2, Passperasatbe cranix cpenCTaBa .......e+.ee112 3. Mopeca amoprusauunja HenoxperHoctH .......173 Tlopecka amoprnsaunja cpencrasa crevennx 20 31.12.2018, rogue, pazapcraniecy rpyne AV. . 122 5. Tlopecka amoprusauimla cpencrasa ‘even of, 01.01.2019. ronitHe w pasepcraxixy rpyne II-V 127 6, Awoprasaynja Hewarepyjannix cpencrasa .... 134 7. Cpeacraa ysera y 2axyn ca npasom Kopmuieroa AyAnN Of roRMY HaHa Koja ce KOA MpHMZOUA Heaney nonecran Gane naira npuaHaly x20 cpepcre0....... 135 5. Vrephuaaise kanurannor go6urka v ry6urKa 8, O6pays opecke amoprasayyje crantinx m0 OcHosy nponaje HeroKpeTHOCTH. 7 cpencrasa ctevenx nyrew crarycue nponene 135 6. Yrophusaise rannranior aoSuraa ncy6uT¥a no : ‘ocioey nponaje ynens, akunja w ocranixXOB...62 | 9: EsWneHuje Koje ce gone 3a canta cpencrea 7. Konunrann aosirax 1 syouraK reveka.0f01.01.2019. rogue n O6pazay OA .. 135 ‘to ocriosy npasamyaycTpijcne coojne . 10. ‘Vsvoc amopraaayse Koja ce npusHaje 8.” Kanuranist no6urax w rybuTaK ee 9. Yhnya anuranviorgo6uma wrybare9 V1. parryi cagers 137 ira nopecry ocHosnuy. v8 10, peGujarse xanuransinx go6uTaKa uw ry6uraxa... 68 | Ymarbusarbe canaa amopruzayonunx rpyna Aucra jypncpunyuja ‘no ocuosy oryenux cpeacrasa no "crapum" .70 | npasunuma (yraphusawe nopecke HeoTnucane ica je da nadnencHom nopeckox opea- Hy nodHece nopecky npujasy (O6pasay MAI), ‘Rao u ocmasy nponucany doryacenmayuy, UY cayuaiy rada y nopeckom nepuody Huje ocmed- uo onopeauae npuxode u pacxode, odKocio do- Gum. Coampano da ce nasedena o6asesa odH0- cu u Ha npuspedve cybjeKme (npuspedna apyumea) - oBeesnuure nopesa na doGum nped- ‘yseha, Koju usajy neaxmusax cmamyc npema Bakoxy 0 pezucmpayuju npuepedrux cy6jexama (Cayaccenu enacnur PCY 6p. 55/04 u 61/05). Tlopecxy npujaay 3a 2007. 2oduny Huje nomped- no noduocumuyroauko jenpuspedno dpyuinso, oduocio npedyaehe, Kao oGsesHux, Opucano us Peeucmpa npuapedHux cy6jexama, oBHocHo Yroauro Huje y nopeckom nepuody eeudexmu- ‘Pano Kao npuspediu cyGjexam y PenyEauyu." Osneanmx mopesa Ha Ao6uT jeu HepesuacHT Penyémxe,3a 206ur Kojy ocrBapu nocuowawen mpexo crane nocnosue jequumue koja ce Hasia- 3M Ha Tepwtopujn Peny6anke, Ha HauHH nponH- call OBHM saKOHOM, YKOAMKO MehyHapoANuM yronopom 0 HaGeranamy ABocrpyKor onopesHt- Barba Husje apyraunje ypebexo. HepesuzenrHn oSneauuicje, y cmncny 3aKoHa, npaBHO AHNe Koje je ocHopano ima MecTo crnapHte ympase ¥ KOHTpoxe ban Tepuropusje Penty6nuxe. Tipema onpea6u wai 5. crap 1. 3aKorta, orpanax 4 Apyrt oprannsayjonit AesIOBH HepesHAeHTHOF oGnesKHka Koj OGaBMAly AeAATHOCT 1 BORE TO- ‘copHe KiBttre onopesHBy AobHT ytapbyly y ckaaay ca oBiIM 3aKOHOM H Mlogioce 2a cranHy nocnoBHy je- awauuy mopeckn GHaaHte H Mlopecky mpujany. Aaxae, roves of 2010. roquite, onopestiza A0- our orpankayrephyje ce a ucrH Hatin Kao 13a pe- augenTite nopecke oOnesinke, KopuluheHem HCTOr nopeckor Gunanca - O6pasat IIB 1, 20x ce nopecka mpiijana panuje pasauxosana, jep ce noaxocina wa noce6Ho mponucanom OGpacuy MAO, anu ce of 2015. roguite noqHocn #a O6pacuy TIAL Hanastureesto da je onopesusarve doSumu oepan- ka cmpatioe npuepedroz dpyumed koju o6aesea npu- epedny denamuocm y Penyéauyu Cp6uju, ao u ono- pesuearse do6umu cmanwe nocaosne jedununje nepesudenmuoe oGeeanuxa, Koja Huje oepanan, o6ja- iveHo y noceduam Hanucy o8de Spoja PT. 2, Mopectu nepon 3a Koja ce o6paynasa nopes Ha 2o6uT Tipena onpeg6a ‘tana 38. 3axona, nopecki ne- pitom, 2a Koj ce o6pauyxasa nopes Ha 10627 je no- CnosHa rogua, Koja Mowe a Bye: 1. kaeniqapexa roqnua (ocum y crysaiy o63esHH- xa Kojit je AoSMO carnachocT MitKHeTpa unas cuja, ognocto rysepxepa Hapoque Ganxe Cp6ut- je, Aa cacTapisa m mpuxaayje punancujcre ugpeurraje ca Cratem Ha MOCTeAHoH aH TOCTOB- He roune Koja ce pasauxyje on Kaslensapcxe), 2. geo xanenpapere roqune y cay4aly oTnounEa- Wha WIM Mpectanka O6apmaiba AetaTHOCTH y ‘roxy roauie, ywyuyjyha m crarycHe mponere, nloxperatba noctynka crevaja nnn uKEHgaNje uw o6ycrase noctynka crevaja nm anKBHAadje y TOKY roqMHe, Kao H Kaa OGBESHIHK NoAHOCH Topeckn 6uAaHC H Mopecky tpujasy 360r sHa- ajujax npomeria y nocnopamy Kole 6uTHOYTH- uy a pHcHny MecesHe aKouTaNHje, 3. mepHog tpajara maksnaanuje u crevaja. OGneannnn Kojx cy oGaBsanM AeaTHOCT TO- KOM Hane roguHe 1 KOA Kojnt« Huje Gusto craryc- Hx npomena oOpasyxanaly nopes tia Rou sa t1e- pon of 1. jakyapa Ao 31. nenemOpa. Osnestmx Kojirje y TOKY rogue sano4e0 06- aparbe fenaTHOCTH 6xO je AYKaH fa tlonHece no- pecky npijany y poxy of 15 java om ana yruica y perucrap Hagexuor oprana H ay To) mpHjaBH Aa Mponeny mpuxona, pacxonia 4 HOGNTH 3a TY TOAMAY. Ha kpajy rogue oaj o6neaiitk cacrassba nopeckHt Gananc nopecky npujasy 3a nepog on Aatyma ynca y Perucrap qo 31. neuem6pa. O6nesnMK Koji je ToKOM roAHHe HacTao cra- TYCHOM MpoMeHOm Koja MoApasymena cnajatbe cacrapsba Tlopeck Ganane # Hopecky npujasy 3a nepwog on axa yaucay Peructap 40 31. AeueMGpa. Aaxne,y cnyvajy crarycne npowetie- crajatba AB Jy mpwapentax apyurrana 1 HacrarKa HOBO, TO HOBO MpHBpEAHO JipyuiTso NoAHOC MOpecteH Gt alae H Hopecky mpHjaby.PAYYHOBO/ICTBEHA NPAKCA - 5-6/2020 Axoje pes ocratycHoj npomexs npunajarsa Koja nlogpasysesa a ce jenuo npegysehe npnnoj apy- Tom, mpeaysche koje Hactapzma ma nocyje Hema 06- aBesy Ja 10 TOM OCHOBY MOAHOCH Mopeckn SuAHC, Jep He npexaaa nocnopame Hero Hacrapsba jenaT- Hocrys uMonuny npenyseha koje my ce mpunojrio, Tipeaysehe koje je mpecrano a nocroju cratyc- HoM npomenon, jep je mpiojexo apyrom npea- yaehy, ayycio je aa cacrasH nopeck 6usiaHe H 10- pecky pujasy 3a mepHog of 1. janyapa texyhe Toque Wo jatta kaga je mpectano fa nocrojt. Mehyrum, nopeck nepuog ce Moxe paamHKo- BaTH Of Kasten gapexe roguie, Ha saxres nlopeckor o6zesHHKa KojH je A0KO carnacHocr muANCTpa Quuancuja, onuocno rysepuepa Hapoque Ganke Cp6uje, aa cacrasna 4 mpuxasyje bunancajee 13- ResTaje ca crambem Ha nocilejtbH aH MocnOBHe ro- Aue Koja ce passiuxyle on KaneHAapcKe, HagneRHM nopecku oprax ogo6pana pemerem a ce nocaostia ropinta H KaneHAapcKa roquHa pasMkyly, ¢ THM ITO Mopeckd nepHog Tpaje 12 mecent. Tako 0706- peHH Mopeckn nepHon OGResHHK je DKA a NIpH- Menyje Hajmarse ner rogmna, Ocuiopnua nopesa Ha 206uT je onopesupa 20- Gur Koja ce yrsphyje y nopeckom 6uzancy, yexaaburaiem 1o6uTH O6besHuKa Uckasatte ¥ Guaanicy yenexa, Koju je cacransmen y ckajy ca mponucuma Kojuma ce ypebyjy paxyHonojicTBo, a Haute yrsphex 3aKoHoM. 3a yrephusatse ocHoBnue nopesa Ha 106uT 06- BeSHUK cacranyba HopeckH 6unanc Ha O6pacuy TIB 1 - Mopecnu 6uaanc o6aesnuxa nopesa na do6um npasnux auya 3a nepuod od a0 204__ 20dune, xoju je ogurramnan ya Mpapniaitaieo mopeckow Gusanicy. Ha o6pacuy IIB 1 nopecka Swanic cacranmajy u Ganke apyre bunancujcKe opranusauy) Y nacrasxy onor Hanica gata cy objammersa yrepbupatea llopecke ocHopuue, oftocio cacras~ Joaroa Topeckor Susaxca Mpema onncy u pexuom Gpoly nosityuja y O6pacy IB 1. 1, @unancnjcKu pesyarar y Guaancy yenexa 4 MpHXoAN HepesHaeHTHor o6BeaHAKA Tipex geo o6pacua TIB 1 caput nogarke o-pu- Hanichjckom peayatary wexazanion y 6ustaucy yene- Xa, cacTaBmeHOM Y cknaAy ca pauyHoBogeTseriN pani, Y nome ,.AoGHTAK nocoRHe roqmne" (pexHH 6po} 1 O6pacua IIB 1) yxocu ce Aosumax npe onope- sueaiea ca nosnunije AOT 1058 us Buarica yerrexa, Y nome .npuxoa orpanka Hepeanaenraor npasnior sauna Koju ce He onopesyje nopesom Ha Ao6uT NpaRHUX JuMa y cKNazy ca HOTEpheHH MebyHapoaHm yropopom; npHxon orpanika He- Pesiqevor npasHor sma u3 jypueAMKmje ca Mpedepennujanium mopeckum cucremom m3 suiania 40, cr. 12. 1 13. 3axona" (peaHM 6poj Z Ospacua IIB 1) yxocu ce npyxog orpatika Hepesu- AeHTHOT NpaBHOT MHA Koju Ce He oMopesyje nope- BOM Ha ROOT ofttocHO KojH ce HsysuMa on onopesusaisa Tipuxog orpantxa repesnqentHor npapitor anna Kojut ce He ontopesyje Hopesom Ha LO6MT npasHHx sutuay ckaaay ca norephesmn Mebynapogiie yro- BOpoN ce OAHOCH Ha OnE cnyvajene Kap je NpHEXOA orpanka ocnoGohex nopesa sa qoGuT mpema onpenGama mehynapoquor yrosopa o H3Geranamy ABOCTPYKOr OnopesiBarba, Ca HheTOBOM MATHIHON 3eM:b0m. To 3aBM(cH 0 KORKpeTHor yroBopa cacRa- KoM 3emstom, Hnp, T0 ce Ko HeKHx 3eMarba npuMe- ioyje wa rpaljesivicke pajose koje orpanny eitxo- BUX npenyseha ussoje Ha Teputopujst Cpouje, aan Moryhu cy # apyra carysajen. Ca apyre crpaue, one orpaniax HepesugenTHor upasvor anna ns jypacqunuije ca npedepesnjar- Hi nlopeckum cucreNom yocu mpHxoA Ha Koja ce npumestyly onpense sana 40.cr. 12. 1 13. SII, ‘ojuim je nponcako a ykoaHKo pesujeHTHo mpaBHo aluye nenaahyje npuxone crantioj ocaosHo| jest AWM HepesHjenTHor npasxor sauna Ho jypuCRHK- uuje ca npeeperuujentum nopeckum citcreNom, ono je AYKHO Aa Opasyna « ynaaTH nopes To cAGHTRY Ha AUBAReHRE H yee y ROSUTH Y MpaB- HOM smuy, yRRyuyjyhin a aMEHeHAY mo ocHOBy AUKBHAAKMOHOT OcTaTKA NO CTOTH Of 20%, Kao H Topes flo oAGUTKY No OcHOBY ayTOpCKHx HaKHaga, Kamara, HakHaga no OcHoBy saKyna 1 nogsaKyna HeNOKPeTHOCTH H TOXpeTAHX CrRapH Ha TepUTO- puju Peny6nuke, kao n taKsaqa no ocHony yeayra, 6ea o6aupa Ha MeCTO HhHXOBOF Npyxatba HIM KO- pwuiheta, onxocHo Mecro rae he GUTH npyxxeKe Han Kopauihert, to cromm on 25%. Tana ce npuxo- Auta koje ce nuiaha nlopes ito on6uTKy y Hapegenus caysajesuma He yaumaly y o6snp 2a norpese yrephupaiba nopecke ockoBane crane nocoBHe jeauuye Hepesugenrdor mpasvor anya ns jypuc- Aucwuje ca mpedepeniujataum nopeckum cicre- MoM, Hywoce ce tia peattH 6poj 2, PacxonuH Besanu sa ‘ove mpxoge yHoce ce Ha pentin 6po} 28. Y nowe ,ry6urak nociosHe roqune” (peau 6poj 3 O6pacua MIB 1) yuiocut ce Fy6umak npe ono- pesuearea ca nosnumje AOT 1059 4s Bumanca yemtexa. 2, Kanwramn 406mm H ry6HuH Y noma ,no6unH 04 npopaje umosune"/"ry6u- um oq npogaje umosune” (peann6p.41 5 O6pacua THB 1) ynoce ce xanverastin qoGmun H ry6uu neKasa- }PAUYHOBOACTBEHA NPAKCA - 5-6/2020 nm y OHuaHey yeriexa, Hacrann npozajom, oAHOCHO [ApYTHM npexocom ys HakHany HMOBUHE HaBeneHe y wuiany 27. crap 1. #2. 3IMAIUI, yrapbenmt y ctany ca nponicima 0 payyxoponcrsy ¥ MPC/MCOH, Kanurani 106iraK, npema wary 27, ST1ATL obnesnnk ocrBapyje npozajom, OAKOCHOM APY- TAM mpeHocom ys HaKHazy: 1) HenoxpetHoctn Koje Je KopucrHo, oaHo- cHo Koje KopHcTH Kao ocHOBHO cpeACTBO 2a OGaRmare jetaTHOcTH H HeTIOKpeT- HocrH y usrpageu; 2) mpawa unayerpHicke cRojune; 3) yaena y Kanwraay npaBHux anya, axunja ocranx XOB, Koje y ckctaay ca MPC of Hocto MCOH 1 MCOM sa MCI npegcras- w»ajy Ayroposne gunancicke mracaste, OcHM OSBesHHMA HSAaTHX ¥ CKMAAY Ca TpO- TmacHMa Kojaa ce ypebyje uamuperse o6aBe- ae PenyGanke Ha ocHopy 3ajMa 3a npHBpegHH pasnoj, Aepusne urTemse rpahana M AVRHHY KHx XapTija Of npeawocTH nin je H3AaBa~ stall, ¥ OKAY ca 3aKOHON, PenyGauKa CpoH- ja ayrouomua noxpajania, jenmmulya noKarne camoynpane unk Haposua banka CpSnje; 4) muBectumuone jeanumue orKynEeHe ox crpave oropenor mmBecTHHHOHOT oH, ¥ cxnaay ca saKontom Kojum ce ypebyiy unBec- ‘Tuqnonn GoxsoRH. Kanaraanmm qo6urkom cwarpa ce H mpHxon Koja OcTBapH HepesHeHTHH OGBESHHK Mpogajow perxogio HamejleHe HMOBHHe, Kao H mpopajom He- nloxperuocra Ha Tepuropyj Penyauxe Koly auje KOpHCTMo 3a OGanatbe AenatHOCTH. Vemexasa SIT #3 2019. ronane ykuayro je onopestisaibe Kamerasite no6uTH Kojy ocrBape 06- BeSHUUN Kojx cy OCHOBaKH cXOAHO HpOHKcHMA Ko- juna ce ypehyly wnBecTemmorn hoxnonx, ur he ce mpumerusara Tex om nopeckor SwsaHca 3a 2020. ropwny. C o6supos na mo da kanumaaHe do6umxe u 2y- umxe uckaayjy camo nopecku oBeesnuyu Kofu cy y ‘moxy 2odune usepunusu npodajy npemxodno xasede- ux 0Bausa unogune, 0 HauHy reuxoave ymephuea- 16a 06jaaswen fe noceGax nanuc y oo Spojy PIT. 3. Yewabnparbe pacxoga 3a yrophupame onopesuse AoSuTH, pea wa- ny 7. 3TUAIUI, mpasnaly ce pacroany ustocnma yrsp- enum y Guancy yenexa, y cKagy ca MPC/MCOH, MCOH 3a MCII w nponticitma xojuma ce ypebyiy pa- uyHonoqcT#0, ocHM pacxosia 3a Koje je ompeaGama wo 7a go 22r SITU mponncan apyrn wasn yraphapaiva, Cyurriita nanestene oapenGe je aa ce y nopeckom Sunanicy npwanaly cea pacxoau Koja cy mpusuary ¥ Gunavicy yonexa y cxnaay ca nponucumans o6acTH, paiyHononerna, ocum packona 3a Koje je camuM SMA mponucan apyravijt uae yrepbupana. Ha mpuep, ose3HMK je y Gunancy yertexa mpusHiac pacxoA amoprusantuje y cKapy ca YcBojenom payy- Honoj{cTmeHOM NOMHTHKOM, amit Y Mopeckom 6H- slauicy pacxon awoprisatyje ce npuskaje y cKnaay ca NpOMAcakHM npaswtHAKoM. Taxobe, o6nesHuK je y Ounaucy yenexa npHsHao packom pekname 1 Mpomaranae y waHocy on HTD. 12% yKynHuK APUKOga, ANH KAO MOpecKH pacxoA mpusHaje ce cao HaHOC of 10% yxymAHx npuxoga, Ca apyre crpave, pacxoa 3a Koja STAM uuje mponucaH noce6an Ha4HH yrephusara mpnanaje ce y mopeckom 6uTaHcy y WaHOCy ¥ Kojem je mpusnar y 6uancy yenexa. Koa raK- EHX pacxoj{a jeAMHM Yc1O8 3a upusHasame y nopeckom Gutaxcy je aa Gyay upusnaTH ¥ cxiaay ca MC@H wt YeRojenom pa4yHoBo- AAcrBeHOM nosWTHKOM. 3.1. Tpourxoeu Koju nucy doxymenmoeanu Y nome ,tpourkos Koji HNicy AOKyMeHTOBa- unt" (pequn 6poj 6 O6pacna IB 1) HcKasyiy ce TpoUNKoBH 3a Kofe He MocTO}A BepoAocro}Ha AOKY- MeHTauutja Ha ocHOBY Koje OH y NOCTOBHUM KIBUTa- a oGmeaHuika 6une eBHACHTHpaHe MlOCIOBHE HpO- mene. Hauore, cxogno wary 7a crap 1, TaKa 1) 3I1/UTUI, wa reper pacxoga ne npustajy ce TpouKost KojH ce He MoTy AOKyMentOBaTH, Togcehamo ga je oapentow wiata 8, 3axona 0 paxynoeodcmay mponeicaHo fa ce KibIKeIbe 10 CROBHHX NpoMeHa BpUIH Ha OCHOBY pasyHouo- AcTReHe Hcnpage Koja Mpeqcrasua McaHH HAH enlekTpOHCKH Sane 0 Hacraroj MocaoBKO} npoKe- ni, PeuyHonogcrnelia Hcnpaa oGyxsata cee Hod: atke MoTpeSHe 3a KiBIDKeHbe Y HOCHOBHMM KIbHTa- Ma, Tako fia Ce Hs tee MOTy casHaTH OcHOB K BPCTa H caxpxaj nociosHe mpomene. Pacxoan Koj Hricy AoKymenTonamn He GH HH Tpe6axto, Kao TaKBH, Aa Oyay HcKasaHH Y NOcLOBHUM KBHTaMa. HinaK, YKOAHKO O6BES- | macy xesttronoqcrReroj enrrAeHitiH HMA Hc Kagal¥e Tpourkowe 3a Koje He moctojit oxroBa- pajyha Aoxymenranuja, usHoc THX TpoUIKOBA YHOCH ¥ Tome ,TPOUIKOBH KOjMt HIICY AOKY- Mewrosann’. Y npaxce ce jasvuajy cayuajenu y Kojnima je yeay- ra creapo uanpuiena y ToKy oSpayyHcKor nepHo- a, an Huje uaoputeto darrypucarse. Y Taxeam cayyajesima, ipema saxteauma MC@H, yronHKo Hoctoja Moryhiocr noysgatie npoyere, oOBesHAK ‘rpeba a aBpUIK MpusHaBatse pacxona, uiTO je Y cknagy ca OnlwTHM HayexoM eByzeHTuparba pacxowla y Hepwoay y Kojem cy Hacranm, Aaxcne, npuoianarse pacxoga Ha ocHoBy mpoue- He pykoBOsCTsa, a He Ha OCHOBY AoKyMeHTa Kem0- pysHoua noapa Hn mpyxxaoua yenyre je nerHrHM-10 PAYYHOBOACTBEHA NPAKCA - 5-6/2020 Ho, nlocmatpatio ca acnexta MCOU. Mebyram, ca adatuntucmpayuifa, xoje cy 08 ymuyaja na eu- acnexra SII, murarse je Aan rakan packonuma —_cuny nopecke o6aaeae." ‘TpeTman pacxoa Kojx ce (He) more AOKymentTOBA- ‘THY Besit ca THM NPeHOCHMO H3BOA Hs Mummersa — M®, 6p, 413-00-01830/2008-04, od 31.03.2009. Musucrapersa pantancja: MG, 6p. 430-07-00272/2009-04, 08 25.11.2009, 08ped60m waana 7a cmaa 1. maka 1) 3axo- a nponucano je dace a mepem pacxoday no- peckom Ouaaney oSsesnuxa He npusHajy ‘mpoukosu Koju ce He Mozy doxyMexmoaamu Y Konnpemnom cayrajy (a npena naaoduna us donuca), o6aesnux (Tenekos CpBuja ad.) y m0- Menmy oBpaynagarea nopesa Ha dobum (Ha- Jkacnuje 80 20. jaxyapa) Huje npumuo cee gax- imype koje ce odnoce Ha yeoeopente obaeese (301 wtelynapodnu caospaha}, Ayzopounu saxyn, Ko~ synanteyeayee ucs.), au ce noysdaxo sha daje ‘mpowak nacmao. ¥ sehunu cayrajeea ce mone npeyusHo ymepdumu ree20ea eucuna, nosiiam Je mpasnu actos, npu vent jeoBseanux, y cxaady ca Mehynapoduum payynoeodcmeenuua cman- dapdurta (MPC) u saxono xojum ce ypebyjy pa- ‘wuosodemeo u peausuja o6asesan da maxee mpouixose npoyenu u esudenmupa Ha odeoea- palyhem payny xaace 5 (Pacxodu), odHocno apyne pasa 49 (Macusna epenencka pasepa- Huser - Ha Kojusma ce, y cKaady ca Mpaeusmsu- ox 0 Koumnom oxeupy u cadpacunu payya y Koumvom oxsupy 3a npuepedxa dpywumea, 2a- Opyee, Apyea npasna auya u npedyzemnuKe - “CaynecGenu enachux PC! 6p. 114/06 - usnehy scmanos, ucKasyly u mpouxoeu mexyhee nepu- 00a 3a koje Huje npusveena ucnpaea). Cmumy eau, xada je npena nponucusa o pa- wynoaodemey u peeusuju u MPC, oGee2nuk dy- nan da y ceojum Gunancujcrum useewmaju- via (caturenum y ckaady ca nponucuma o pawnoscdcmey u peausuju u MPC) ucKaace Pacxode Koju ce oduace na o6paxynexunepuod 3a Koju ce cacmae.wajy gunaHcujcku ueeu- ‘maju, npu weaty he ce doxymenm o mun pacxo- una esudenmupamu y xapeduom obpaiyn- KOM nepuody, muuuersa cuo da ce oGsesnuny, y KonxpemHom caywaly, mako uc- asaiu pactodu npusnaly y nopeckam 6uaai- 73a npemxodnu nopecau nepuod, yroauixo ce neenopho Mowe ymepdumu da ce (y mom cay- ‘ajy) padu o pacxoduna xoju cy xacmanuyno- peckoo nepuody y Kose cy npusHamu, 6¢3 06- supa wmo fe doxymenm 0 mum pacxoduma Gumu uckasan y nocroeHu Kreuieana o6e0s- mura y HapedHom nopeckom nepuody. Hanomursemo day caaxom Kouxpemno cay uajy, Hopecka ynpaea y nocmynky nopecne Konmpoae ymephyje cee neonxodue wisenuye (ua ocHoay nodamaxa us nocaosHux kioueau esudenyuja nopeckoe oBaeznuka kao u dpyeux ucnpasa u doxasa), y ckaady ca 2aKoHom KO~ {ws ce ypebyje nopecku nocmynax u nopeca a Konnpemnont cayvajy, osesHux Haxepaca Ga y nocaosary ca ceojum doGaemawuna 2a yeayee yatecmo cmandapdnoe nocmynka npu- area daxmypa (09 do6aenava 2a ycayey), npebe na nocmynax usdaearea (obasreayy) doKyaenma 0 odpawyxy 3a npuamwene yeayze. Honajyhuy udy 3a npexa nponucuma o pary- Hosodcmay u peeusuju Sunanc ycnexa nped- cmasrea npeened npuxoda u pacxoda, a de ce rrsuaceive nocioanuxnpomena, uameby ocma- oz Ha npuxoduna u pacrodua, epuc Ha ocHogy parynoodemeenux ucnpaea (npu veny pawyHosodcmeena ucnpaea npedcmas- Joa nucanu doxas 0 Hacma.toj nocsoanoj npo- Menu u obyxsama cae nodamxe nompebHe sa iouaceloe y nocnosHUm Kieti2ama maKo da ce us ibe once casHanits OcHO@ u epcma nocaoe- ne npaxene u Koja je nomnucana od cmpane suya Koja cy oenaiuhena 24 cacmassoaree u Konmpoay payynosodcmeenux —ucnpaea), MUULLeFeA CMO da ce doKyamenm 0 o6paxy- Hy 3a npumeene yeayee moonce npusHamu Y copxy doxymenmosarsa mpouxoea y ‘ckaady ca 3aKoHOM, yKoauKO, y comucay nponuca 0 payynosodcmey u peeusuju, maj doxymenm npedcmaasa parynoao- Ocmeeny ucnpagy.” Aaxne, cyurruna je nace pacxon, upusiary cxna- ay ca MCOH, anu 3a Koja y ppeme cacrapmarba n0- peckor 6umaxca He Hocroju excrepuH qoKyMeHT (jowysexranuje v3na0 06aana4 nna Apyrinone- pasiat), He mopaa priori (ywanpeg) mporactane- AOKyMenTOBAHHM y cmiemy YslaHa 7a crap L. Tava 1) SIAM Yxonuko je packon creapuo Hacrao, a Kibiokelbe usBputeHo Ha OcHOBY stHTepHor payytto- BogcrBeHor AOKyMeHTa cacraBmeHOr y ciTIaZy ca ejeMenTuma 43 yronopa H Apyrum penenanTHHM Aokasuma (0 usBpulextoj yenyait HAH Ha6an/enuM ‘o6pHma), pacxoy ce mpianaje y nopeckom 6aman- cy. Tonpaaymena ce fa, ¥ cbakom KoHKpeTHOM caty- aly, obpesHuK Tpeba fla onyaH Aa stu he pacxon epijientupar Ha OcHOBY mpolleHe, a He Ha OcHOBY excrepror AoKyMenTa, o6yxsarari Kao (ite) qoKy" Meitrooanit Tpourak. Yeoauxo mHTepHo mponeiere pacxoge o6ves- HW TpeTUpa kao HeAOKYMeHTOBarte ca acneKTaNO- peckor Gusanica, HaKHajMo, Kaya ROGaje NOKYMeHT kojumt ce nlorephyje usHoc mperxoaxo mpusHaror pacxona y Gunarcy yertexa, UcnymeHH cy YorORK fa oGnesHuk nogtece HaMerseHy nopecKy npHjaBy to- pesa Ha qo6uT. Y cynporHom, yKoHKO O6BesHHK He Hlogwece usMemseny nopecky mpjapy, pacxonH Koja Cy Y TpeHyTKy cacranmaisa nppoSiTHe nopecke Mpujape o6yxBaTaHH Ka0 HeAOKYMeHTOBAHH HuKa- Aa we 6x GAH NpusiaTH Kao pacxog y nopecKou, Guanicy. | ssPAUYHOBO/ICTBEHA IPAKCA ~ 5-6/2020 u 3.2, Henpaexa epednocmu nompasicuaarea 08 auya Kojuma ce ucmospemeno dyeyje ¥ tome nenpasKe speaxocrn nojeqsuactnix noTpaxknmatba Of s1HIfa Kome ce HCTORpeMeHO AY: ryje Xo uaHoca OGaBese npema ToM JMU (pean 6poj 7 O6pacna IIB 1) yuocx ce ustoc Henpane- Hor NoTpaxupaiba AO sHcHHe OGapese mpenta TON canuy. Hause, npea usmemenom say 7a cras 1. ‘rauka 2) SILATLI, on 2013. ronune, uareper pacxoza ve npusiajy ce uenpanke npesocrH riojequnaynAx oTpakiuatba Of sTHHIa KojsiMa ce HCTOBpeMeltO Zy- ryje, 40 MsHoca oGapese mpenta Tom aU. Tlakne, excnaniuTaa je AedanUcaHO Aa ce Kao pacxog y Mopeckom 6unaHcy He MpusHaje caMo eo cipas/meHOr NOTpaKMBaHsa Ao BUCH we o6anese mpema Tom any. Ha npumep, o6aeanik “A Ha nOTpanKcuBatbe of anaua“B” y HsHocy of 100.000 qHHapa, Kao H o6ape- ay npema Tom anny of 40.000 quHapa, O6sesHHK “A? uoppumuo je ucnpanky epeauocrH norpaxuea~ Bay WenluIH, y uaHOcy of 100.000 auHapa. Yonom cayuajy, 40.000 gunapa he 6urH nopeckH HenpHs- vata pacxog, a 60,000 quHapa he npejcrapbara mlopecka mpHaHatH pacxos (No/tmpeTnocrapKon Ja je on poxaaa nanaary nporexto Hajmaree 60 tata). Jlortka one Hope je ¥ Tome Aa ce OnesuMKy He NpusHa Jeo HCHpABAEHOr MOTpaRuBaHba KojH je ‘repetuo pacxone (cats THM H yaarbuo OOH), a Koji, fa je HaBpiuiena KoMMeHsaltja, He OH Hil 6HO enn senrupant Kao pacxoa, Mebyrum, ocraje x fame Hefoymuna Kako pH MeHHTH OBY HOPMY, YKOHKO OOBESHHK KIDINKH Ha vempapky BpemHOCTH caMo H3HOC HOTpaXxuBaiba Koja npenasinasn werone oGaBese. ¥ Tom cxyualy Y nperxoqHom npuMmepy Guo 6it enmteHTUpak camo pacxos. of 60.000 gutiapa, urto npeacrap.na paait- Ky HaKoN mpeOujarba H3Hoca ykynior norpaxnBa- tba of 100.000 qituapa, ca o6apesom 09 40.000 au apa, cTHM 1:70 HaMeby ABA sIMia Hje cnpoBeseHa kommensayuja y ckaany ca saKoxom. Cyurrinia n- ‘ratba je a sl Ce opaKo HaBpurenia ncMpaBKa BpeA- HOCTH nOTpaxkuBaHsa NpUsitaje Kao pacxos y s1opec- Kou Guancy y NenMitH (110s YCROBOM Aa je om poKa 2a Hammary nporeKsto HajMatbe 60 aita) 11M Ce Taj pacxos, of 60.000 qetapa He mpasttaje go 40.000 ‘Autiapa (Koz1MKa je oSavesa), NOK 6x 20.000 auxiapa 6un0 Mpusxato y nopeckom SusaHcy, ‘Takohe, nocrapio ce H nuTase Ha Koje ce CBE ‘oGaneze mpumewyje ona HopMa. [pema Hamem MuULmeHy, HaKO Tlojam OaBese Haje AedunttcaH Y SMI, o6asesom ce cmarpa cBe urTo uMa KapaK- ‘rep o6anese y pa¥yHoBoACTBeHOM cMICATY. ‘Tlaxne, wa ocHony parynononcreeKor nojMa o6- abeae, Muutmetsa CMO Aa sa noTpeGe yrephupaiba BUCHHe OSaBeza npenta sUiAMA Of KOjMX je HC ‘ToEpeMeHo NOTpakHBake Hcnpab/beHo, TPA yseru y o63up cre oSanese wexasane y Kmach 4. ‘Taxohe, ona ogpen6a ce oaHocu Hacea muia npe- Ma Kojuma nocToj Hexa epugenTHpata o6aBeaa, Hovajyhu y suay na muua Mory 6uTH npabia H du SHUKka, T0 HeABOCMHCHEHO 3HAxK fa Ce OBA OADEHEA ogsocn 1 1a GuswaKa znna. ake, Henpapka 110- ‘Tpaxuparsa mpema uswaKoM anny Hehe nT mpusiiata kao pacxog y Hopeckom OHIaHcy 10 BH- cule o6anese npema TOM HUY. 3.3, Toxaonu u dpyeu npunosu damu noaumusxum opeanusayujama Y nome ,Wok0H# H MpHTOsH AaTH HoRUTHA- KUM opranusanijama” (peaHM Gpoj 8 O6pacna TIB 1) yrocu ce nanoc pacxona no ocHosy u3AaTaKa koje je oSneaMK MMao Mpema noATHNKUM opra- Hagaynjama, Haume, npema ‘wary 7a, crap 1. Taka 3) SILAILL wa Teper pacxoga ce He mpHsHaly noK.0- HMM TIpHsNOsH AaTH NOAMTHIKHM oprasHsaujanca. 3.4, Hoxaonu nuju je npunaaay nosesano auye Y nosy ,MOKTOHH sHjxt Je mpumaay noBesa- vo me" (peaHH 6poj 9 OSpacua IIB 1) ucxaayje ce yayran Hakioc packafia Koje je oOResHHK eBH eH” pao MPHANKOM jlabalea MOKTOHA ToBesaHOM auuy. Haine, npema usmemenont ‘uatly 7a crap 1, ‘rauka 4) SIIQIL, ua Teper pacxoga ne npusnajy ce NoKOHN aij MpuMaran je MoResaHo JHE io wiatia 59, 3aKona, 3.5. Kamame 3602 HeGaazoepemeno naahenux jashux npuxoda Y none ,xamare s6or He6arospemeHo t1a- henmx nopesa, AopHHOCa Ht ApYTHX jABHHX J120K- Sua" (peann 6poj 10 O6pacua IIB 1) yHocs ce yry- Tal HBHOC pacxOfa eBeigeHTUpaN y OHuaHicy yertexa no ocHosy saTestinx KaMa'Ta yore; HeGaaroapemeHo muiahennx januux axx6una, Hane, npema wary 7a. crap 1.ravka 5) 3ILIU, na reperpacxona He mpusia- jy ce kaware yoney, HeGnaroppemeno ruiahennx nope- 3a, JOMpHHOCA ¥ APYTHX jaBHHX AaKOUHA Alakae, opge ce MHcnH Ha saTesHy KamaTy 110 ocHogy He6naroppemexo mahenwx mopesa, Aon- pittioca 1 apyrux jannnx narx6ua, Koja ce oSpayy- Haba npumexiom onpeqa6a SIMI. Cram y BesH, 3a- ‘Teahia Kamara Kojy o6pauyntana lapuHicKH opran Ha ocHony HeGaaronpemeno naahete wapuxe je ‘TaKohe nopeck HempHaHarit pacxoa. 0 (ne\npusnaearey pacxoda no ockosy sameane Kaname y o6aueayuohum odHocua nucaxo Je Y marine 3.7,2 PAYYHOBOLICTBEHA TIPAKCA - 5-6/2020 3.6. Tpowxoeu nocmynxa npunydne nanaame nopesa u apyeux dyzosatea, mpouxoeu nopeckonpexputajHoz u dpyeux nocmynaxa Y none ,tpoukosn nocTynka upunyawe Ha- mare nopesa M APYTHX AYFORAKba, TPOUIKOBH nopeckonpexpuiajnor « apyrnx npexpurajanx noctynaka Kojm ce Boge npes HajiexHUM opra- HoM* (peatn 6poj 11 O6pacya MIB 1) yoce ce pac- XOAH Hickasana y CwJaHcy yeriexa 110 TOM ocHOBY. Haume, mpema wnany 7a. crap 1. raaka Sa) SIAC, Ha Teper pacxoyia He npusnajy ce Tpouikopt n10- crynia npuuyate nanaare rlopesa 1 apyrHx Ayro- Batbe, tpouIKOBH Nopeckonipekpiajsior nocrynKaH Apyrux npexputajux noctymaka koju ce Bone npen, HaJUlexXHHM OpraHoM: Axo ce aannrH4ien paurwial Hapegena Taka Sa), Mowe ce uaBecrH 3aKmyyaK ja Ce TIpHAHKOM yTppbusaisa nopesa Ha Ao6uT npapHnx nua HaTe- pet pacxoza He npusnaly caenehu rpourkonHt 1) tpowKopx nocrynxa npunyaHe KannaTe no- esa; 2) tpowxosu noctynka npanyntie nanxare apy- Pix ayrosarsa; 3) tpoulKosn nopeckonpexpurajtior noctynKa H 4) TpoulkoBH apyrHx npeKpiajumx nocrynaKa KojH ce Boze mpeg opratiom naqtexuHM 3a sobetbe mpexputajtor noctynka, Ca apyre ctpane, pacxoqu no acHoay cyackHx Hocrynaka ca apAHMNUMa, NoBepHONUMA, 2amtoce- HuMa H ADYTUM AMBHMa, y KojuMa OGResHUK T)KH WU Tyke Hera, npUsHajy ce Kao pacxos.y HOpeCKOM Gunaucy y nem. 3.7, Hoswane u yeosopue kasne, nenaau u zamesne Kamame Y nome ,Honuave KasHe, yropopHe KagHe H nena” (peann 6poj 12 O6pacra IIB 1) yuocu ce aHOC pacxo/la Koje je O6BesHMK HCKaaa0 y GuNAKCy yertexa 10 optim octtopanta, [pena suranty 7a, crap 1, ‘Taka 6) SIIJATUI, ua reper pacxoza xe npustiajy ce HOBYaHe KasHe Koje HspHve HajyieniM opraH, yrO- opie KasHe H Hela, Aa 6a ce pasymena cyurrHna oBAx pacxoga, npe cpera heno o6jacuurn pasauxy uameby yrosopre KagHe, mevasa H KaMare (saresHe H yronopHe), ca actieicra 3axoHa 0 oGauzayuonum odiiocumd, Tpema wiaity 270. 3axona 0 o6.aueayuonum 0d- Hocuxa, NlopepHsialy H AVKUHK Mory yroBopuTH Aa AYAHNK MATH HOBepHOHY oppehenn HoBYAHM H3- Hoc aH npuGasu HeKy ApyTy MarepujanHy KOpHCT ako He CHYHH cBojy OGaBeay HIM aKo saKacHu mpi HoeHtom stenyrbery (yronopra asia). Taxohe, npo- Tiuicano je Aa YroBopHa KasHa He mone GuTH yro- Bopetia ga Hosuarte OGazese, Beh HCKByBO 3a HeHosuane o6aKese. Ca apyre crpatie, Kamara Mone GUTH sakoHeKa (sarestia) u yrosopia. 3aresua Kamara je nedunn- catia y wiany 277, 300, Kao Kasia y HOU 4tja BE cua je mponuicata noceGHuM 2aKoHoM 2a Hen anpureme Hopyare oGanese, JlaKne, satesia KaMata u yrosopxa Kasia y jeaHoM oOsIHFamHOHON omnOCy Maly HeTH CMHcaO Kase 3a mponymuTaibe Heke paftbe, CTHM UITO ce yrOBOpHOM KaaHOM Kak Hoapa aypktnnx nentonyarte o6anese (rip. uenopyH- tal po6e), a 3aTesHOM KaMAaTOM AYKHHK HOBIaHE o6anese (amp, xynaxy poGe). Ca nopeckor acnrexra, ope Abe KaaHe uMtaly Apyrasujit TpeTMaH, Hanegeno hemo o6jacusrri Ha jeguocrapiom mpi Mepy ucriopyKe pobe. MIponaBant pobe ce o6aneza0 a he xynuy nenopyuuru poby y raxHo opeheno Bpeme, ayKonnko ty oGapesy He ncnynn, ayxat je fa mulaTH yroBopeny kasHy. Ca pyre crpate, YKOJIMKO Kyau, He mari baktypy y Tauno oapeerom pos, ucropy- ‘swray (mpogasaiy) neta mpazo ga my o6payytia sates Hy Kawary.¥ onom caysajy, yxonaxo noe 40 npony- ‘Takba 4 MposaBl(a M Kita, 2a MpoaBla he pacxoa ro ocHoBy yrosopHe KasHe Sirti nopecki HenpusKarH pacxoa, a 3a Kymua he pacxoa no ocuopy aateaite Ka- Mare OTH Mopecks mpusiiaTH pacxon. Haume, npema onpen6u wrania 19. 3111, na re- per pacxota y nopeckom Gusancy mpusnajy ce YkynHo OSpayynare Kamare, Hsy3eR KasaTa 3607 HeGsaroppemeno miahenitx nopesa, ompustoca H Apyrux janx paox6n1a, Monaachn of Tora xa yro- Bopita KaaHa Kilje HcTO ITO M 3aTestia Kamara, KAO na je onpenGom arana 19. 311{{IUI mponucano xa ce Ha Teper pacxoga He npustajy camo Kamare 360° HeGrlaroapemeno Trahewux opesa, aompunoca APYTHX japHHX npuxoga, Mpema samen MUULBEHY, PACXOA Nlo ocHoRy satesHe Kanare Koji je Mpu- auat y Gwmaxicy yenexa, y cKaqy ca aaKOHOM, pusnaje ce kao pacxo my nopeckom 6iL1aHcy. Ca pyre crpatte, satestia Kamara wehe y caus caysajenna mpeacrasmatH nopeck npusitari pacxoa, Haume, npena Hope Koja je y mpamen of nopeckor Sustanicasa 2013, ronuny,y ckaaay ca‘wia- Hom 7a, crap 1, Taka 7) SIAILI, Ha Teper pacxonta y Hopeckom Gu.iaxcy He ripaaHaly ce sareaMe Kamare o6payynare waneby nowesarux Juana 1 Taj Hstt0c ceytlocuy noe ,gaTesue KaMare uamehy nonesa- Hux nua’ (peau 6poj 13 OGpacua IIB 1). ‘Taxohe, sareatta Kanara no ocitony He6.rarospe- exo miahenux jastisx mprxoza, Kao mTo cao Beh eka, He mpHstaje ce Kao pacxog y nopeckom 6u- saHcy. Uo ce Tuye yrovopexe Kanare, xoja 3a pasmmny om saTesHe Kantare mpencTana Hakwany 3a To3)- Mubetta cpeycraa (kpeatrT, sajaot 1 cit), a te Kast, ta ny ce Ges wayserka mpumersyje oxpenéa saan 19. STIATUL, laicie, na reper packonay nopeckom Gutanicy mpuanaly ce yxynio o6pasyuare yronopene Kantare, Mehyrus, y sesx ca nopeckum o6yxsararem packoza yrosopHe KaMare, cxpehemo maKry Ha Mpakcy Kojy cy mpumeritgaste Hexe nopecte ynpape,PAUYHOBOMCTBEHA MIPAKCA — 5-6/2020 B a3 Kojy cMo onysex cMarpanu aa je y smpeKTHO} cympornocri ca SIL/AILIL Hanme, 0 oBoM mpo6semy ucaH cMo MIpeTxonHHx romWHa, Tia Hefiemo TowaB- sbaTn peter, y Beat ca jemuHm mnuLerbem MuHC- ‘rapcrsa dasaHouja us 2007. rogue, y Kone je 3a- vyser crab fa ce packoy KaMata lo OcHOBy KpejHTa ‘yseTor 2a KYMOBHHY aKuuja Hyena He Mory mpHSHa- ‘tm y mopeckou Graticy, ¢ o63KpoM ta Taj pacxo je Hacrao y cepxy o6aBmatba neaarnocra. H Tana Mo, a Caza, CKPeTAH NaKHY Ha TO fa je To 10- rpeutto, Mebyrum, Hakox Bue roauna, M@ je uc- mpapiio ceojy rperky, # Aazto Hose Mununerte, 10 Kojutia ce opaxeHt pacxoau mpusialy y nopeckom 6 saHicy, sHMe je pellier Hasenenx nposiem. M®, 6p. 430-00-0402/2015-04 00, 5.4.2016. ACaznacho HasedeHUM saKoHCKUM odpedbaxa, ‘6aesHuKy Kojuy caojuM nocaoeHum Kisueama ucKanwce pacxod 09 kaxame no ocHoay yeosopa ‘0 xpedumy saxayuetioz ca nocrosHom GaHxKoM padu Kynoeune axyuja (ca02) sasucHo? npas- noz auya, yeayyyiyhu u pacxod ucrasan no ocioay eeeumyanuo nacma.te Heeamuane Kyp- cue pasauxe, odKOCHO HezamueHux egexama eaaymue Kaayayne (cazaacHo npedsemuor yeosopy 0 Kpedumy) npuanaje ce, Kao makas, ¥ nopeckom Sunancy, y ckaady ca 3aKoHom.” 300 ue nostaje nojam yronopxix neHana, HaKo ce y npakcn paskit HECTHTYTH TojaBzyiy non THM niwexow. Haxme, 300 npeasuha camo cysicKe nena ae Aepunucane y way 294. Ha cnegehy Kaant: "Kad ayoecnur He usepuiu o pory HeKy caojy He- nosuaxy obaeesy ymepheny npasocnaxnom odaynon, ey mosce, Ha mpaoKerse noaepuoyd, odpedumu dyoncuuxy HaKHadxu npumeper poK u uopehu, ay yucy ymuyarea xa dyocHuna w He30- aucho 0 caaxe iumeme, da he dyachur, axo ue usepuru caojy oBaaeay y mam pory, Guru Aycrca ucnaamumu nosepuoyy uaeechy ceomy Hosya 40 ceaKu Gan sadoyrsersa, wu 3a Koly Opyey je- dunuyy epemena, nowee 09 tcmera moe poKa.” Aaxae, wean y exucay 300 je Honuaa kasta sa Hevappurerse y poy HeKe HeHOBYaKe OGanese, KOjy cya oapehyje, Ha ocHony npasockiaxne npecyse, H pacxog, 10 ocoBy Tor meHana Huje mpasuaT y nopecom 6ustaxcy. Mebyras, ykonHko cey yronopy npeaBuan teKa waKHasa Koja Hwa Has Tenan (Koji He Mary GHIA neniaau y cmucny 300), nopecky npHpogy raise Ha KHaye norpeGHo je npouesiTH ca acnenra aejcrBa Ha OGTHraKMORM OAKOC, Ha HCTH HaYHH Kao yro- BOpHY KasHy HaH 3aTesHy KaMaTY, ¥ SABUCHOCTH OR Hamepe yropopuux crpatia, 3.8, Tpowxoou koju nucy Hacmaau Y copxy o6ae.narea nocnosne deaamHocmu Y nome ,rpomopa KojM Hucy Hacranm y capxy o6aBsbata NloctoBHe AenaTHocTH” (peA- ‘Hn 6poj 14 O6pacya IIB 1) ystocu ce yxynan naH0c eBnAeHTHpaHHX pacxofa, HO pasHHM ocHOBaMa, KolMHMCy HacramHy capxy oGaBnarDa estaTHOCTH. Tipema wtany 7a, crae 1, ranxa 8) 3IL/AIUI, wa Teper pacxoya He Mpuanajy ce TPOUIKOBI. Kojst HHCY Ha- crani y capsy oGabmaiba nlocosHe AexaTHOCTH, oc ako 3aKoHOM nuje apyraunje ypeheno. ‘Tpounxonu Koju Hcy Hacrann y capxy o6asma- ‘a Mocopite AesaTHocTH He mpusHajy ce y nopec- Kom Gustaxcy, ako SITATLI sje apyrsanje oapehexo. ¥ Bakoniom ogpebensm cayvajesinca pant ce 0 us- atusa 13 sunaa 15, 3aKona - 2a sapancrpene, 06- pagoRKe, HaysHe, XYMaHHTapHe, BepcKe HaMeHe, 3aUTHITY NoRexoBe cpequnle, copTeKe H KYaTypHe Hamene (u KHHeMaTorpadyly), yoTaHoRama coun: jane saurmuTe MH MSqauuoa 3a xyManurapHy oMoh, Oa tpourkopu wcy Hacranuy cepxy o6a8- soarba nocaosHe jenaTHocTs, aa je SaxoroM mpo- ucaHO fa ce upHanajy y Mopeckom GwuraHcy y ‘ogpebeniom usiocy of ykynHor mpuxona (wsnanit aakyarypy Ao 5%, a ocraan san s6upHo 10 5%). Mehyrin, yoo ancy uenywenn yonoox 3a mpri- sHaBatse THX pacxoga, onthe unata KapaKtep pacxo- ‘Ra Koji Hcy HacramMy copxy O6ap.Batba AesaTHOCTHL wéuthe ueKasHaadn y o20M Momy y em. ‘Tpomkosn Koj aucy Hacraan y cBpxy o6aB- Jnatba nocnonHe {eaTHOCTH us Wasa 7a TaN xa 8) 31111, mory 61rst seoma pasHospenu ny MHoruM cay4ajesiina untje jequocranuo pasrpa- SUTH aM cy HacramHY CEpxy OGannaH.a TO- ‘copie RetaTHocrH wm He, Teviepanno nocmatpano, rpoukosit Koji Hcy HacramH y capxy O6aRnara nocTOBHe AeaTHOCTH cy pacxonM Koji HHCY Henocpe- AaH yonos 3a oGamatbe AeaTHOCTH HK Hucy Nocmeqwna OGan sara AeNATHOCTH, Of OCHO HIIcy MonesaitH ca crsaparsem MpuxoAa OGBesHHKa, Kao H pacxonH Koju UMajy OcHOB npuzarnocru. Y packone Koji ce He npusHaly y mopeckom Gamtax- cy yOpajaly ce pacxoau Koj He AonpHHoce MocTORA- iby, Jep cy Henlorpesui Hamm HeoMpanfanH ca craHo- BHUNTa OBAB/bakba TOCHOBHE AeTATHOCTH Ht HbHXOB HacraHiak We AompuHocH ocrBaperty MpHxOsIa. Cuarpamo, Taxohe, aa ce y packoyre KojH ce He pusnaly y nopeckom Gunaticy copcranaiy # pacxo- AM KojM HuCy yoOHajenHt y nocmonatby da BpuIere periicrporaie qenatHocr# (nip. ¥ Kojemmun Ae- HaTHOCTHMA Y ORKOCY Ha MpeTXoAHO HCKYCTBO HY ynopeherty ca apyrum qecarHocrMa, aameHHua Ma u oKonHocTHMa). ¥ BOM caysajy TO.ce He Gx O7-ochuso Ha pacxoge Hacraste 260r BaMpemHAX i 43+ yaerHux sorabaja, kao ro cy mpupoaue Hecpehe Hau ApyrH BaHpeAUH Aorahaju, ¥ nopecku wenpusare pacxone y6pajaiy ce, HapaBHo, ¥ CBM APYTH TpomIKOBH Koj He- majy MocioRHM Kapakrep y Reh Hapegetom emucny. To cy paste Bpcre nocnonuo Heocto- Basuxurahaiba npawHaio nm isH4kCM aL ima. MeyTHM, ykouuKo ompehenn usqaTak Ma Kapakrep 3apaje, y cMucay 3axona 0 pady, mpema Hatem MHILBerY, TAKAB H3./9- ‘Tak ce He MoxKe cMarparH Tpoutkom Koju Hije Y OyHKuHjH OaB/bala NOcsOBHe AemaTHOC- ‘m, Beh MMa Kapakrep pacxosla Koji ce (tHe) mpiaHiaje y nopeckom GusaHcy y cksaay ca yenosuma nponucanum swianom 9, 3IT/IUI (onmupunje y rasics 3.10). Y pest ca kapaicrepom momenyTHx Wm HbHIMa CHS RMX pacxoya, HarlomHisemo a Mopecka ynpasa, y cBaKOM KOHKperHom cayualy, y nocrynxy mopecke KOHTpone, Ha ocHoBy NoAKeTe AOKyMeHTaHIe 1 ApYTHX HuHeHHUA H HOKasa, ay CKMIA/y Ca 3aKoHOM onopeckon nocmynxy u nopeckoj admunucmpayuju, nponteryje aa au je TpowaK #acrao y capxy o6aB- Jbalba OCHOBHe AesATHOCTH HAH HeMa TY CBDXY, ¥ kom cayualy ce He mprawaje y nopeckom GunaKcy. 3.9, Tpowxosu mamepujana u na6aene epeduocmu npodame pose Y none ,tpomKosn marepnjara « Ha6apnta BpeqHocr npogare poGe HsHay HsHOCA OSpayyna- ‘Tor MpHMeHOM MeToxe NoHAepHcaHe Mpoceye ueHe wi FIFO Meroge" (peaun 6poj 15 O6pacya TIB 1) yuocu ce usioc pacxovia esuetrupan y u3H0- cyaehen on ov0ra KojHt GH Ho enitgexTHpaHt fa je 06- BeaHHK KOpHCTHO Mponucare meroze. [pena ‘any 8, SIVATUI, tpouxona marepujana w Ha6aBHa Bpes- Hoc nposate poe mpustajy ce y HsHocHTa o6pa- ‘SyHaTHM NpHMeHOM MeTOAe MOHAepHcae Mpo- ceune ene Hu FIFO merojia. Ykonuxo je oGueaxik pHMerHBaO HeKH Apyrit MeTOR H 110 TOM OCHORY Y Gunaucy yonexa ackasao Tpouikone marepijavta a Ha- Gasxy BpequOcT npogare poGe usta HSHOCA OGpa- ‘uynaTor tio Meroty npoceute HeHe uM FIFO meTony, pasaiuKa usmeby ra fipa HsHoca me 6x Gusta mpasHara y nopeckom 6ustaHicy. 3.10, Tpowoou sapada Tipena onpensn wata 9. 31IUI, rpomrkosn 3apaga, oxHOCHO Nata, upHsHajy ce y HaHOCy o6pauynarom Ha TepeT MocnonHHx pacxosa. Vismewawa saKona, Koje cy uamputerte kpajem 2015. TomuHe, a NpaH NYT cy NEMeHHBaHE npAnHKOM PAUYHOBO/|CTBEHA TIPAKCA ~ 5-6/2020 uapage Nopeckor 6uunaxica 3a 2016, roamny, npoma- casio je Ja ce mpunarsa sartociexor Koja ce, Y eumery saxorta Koji je ypehexo onopesuearse 0- xorka rpabaia, cwanpaly sapajon, yenyayiyhit 1 npitwatsa Ha Koja ce 0 HaHOca mIpomucaHor THN 3a- kortom ne maha nopes Ha sapage, npussajy Kao pacxomy nopeckom GuzaHcy y nopeckom nepuoay y ome cy uerinaherta, onHOCHO peammMaonan, Wi naxow usmeria saxona ocramo je mpasnno Aa ce TPoUIKoBit cavaitx sapaga, OmKOCHO Muara, NpH- analy y usHocy oGpasysiarom Ha TepeT NOCLOBHNK Pacxoga. To sian 7a, ako, Hp, nslara 3a qeeMGap mecen, 2019. rogue tnje nertahewa y 2019, roxu- HH, aia je opasynara, soc rio ockoBy OGpa4yHa- ‘Tea Heucnaahene nate ce mpusnaje kao pacxon y Hopeckom Oi1akicy sa 2019, rogmay, 6e3 oSsupa Ha ‘rowiTo maara Huje Heniahexa y 2019. ronment. Ompeagaunana 22. SII (onmmpanje y Tai Kit 3.21), Kojom je mpomnicatio aa ce pacxonn mo ocHoay janiix jaxCuna npHaHaly y nopeckon nepvOoRyy Kojem je HaBpinerto tHAxoBO naaharwe, He mpuwersyje ce Ha Tpoulkone oGpauyHarux 3a- pasa, Hane, c oSaHpom Ha To za je oxpen6om wwaHa 9, 3I1/[FL mponucatto fa ce rpounkonis 22 paga mpusnaly y usxocy o6paxyHatom xa reper MOCHOBHUX packoa, TO aHawH fla ce Ha Teper pacxosla y nopecko Gunaxicy npxataly # 06a NyHaTH Hopes 4 AonpHHOCH, Kao cacTaBHH Heo sapage, Hesabucto of Tora qa nm cy nuahewu ny Kom nlopeckom nepnony. MO, 6p, 413-00-02504/2010-04, 0@ 5.11.2010. WT cxaady ca odped6om “nana 9. Zaxona, ‘mpownoeu sapada, odkocKo naama, npusnaly ce y ustocy o6payyHamom Ha mepem nocnoe- mux pacxoda, Thowxosuna sapada Kofu ce npusnaly y no- ecko Gunancy o6sesHuKa, y cmucay waaxa 9, Baxoxa, emampajy ce sapade Koje cadpace nopes u donpunoce Koju ce naahafy Ha mepem sanocnenoe, Kao u donpunoce Koju ce naahajy a mepem nocaodaeya. Cmux y eesu, emampamo da ce donpunocu (3a oGasesHo coyujaato ocuzyparse) Koju ce naahajy na mepem nocaodaeya, npu- shajy Kao pacxod y nopeckom nepuody y ome cy o6pauynamu.” Take, ¥ xame BaXxH MpaBHi0 a ce TpoU- KOBH Ho OcHoBy o6payynaTHx sapaga 3a 2019, roauny npusnaly y nopeckom SwaNcy 3a 2019, roquHy, Yak HM yKOnMKO Te sapage Huicy ucrutahene y 2019. roqunu.[[PAXYHOBONCTBEHA PAKCA ~ 5-6/2020 Hanae, wamenama saxon, koje ce mpumeryly on 2016 rouse, nponncanio Je 4a ce pacxont oGsesHH- xa (Kao TlociofaBita) 10 ocHoay H3yyataka 3a samoc- inerie xojrt ce, y cuncayy mpomca xo} ypebyly onope- supate joxoTKa rpabara, cmarpaly sapazon, yrauysylyhl H mpanatba sa Koja ce He maha nopes ‘Ha sapayte Ao Wattoca mponiicalor THM 3aKoHOM MpH- aitajy y Hopeckom nepHony y Kojen cy ncrutahent. Tlo aurea mHmumersy, To ce opHocH Ha cnegehe NpHXoge H3 A. 18, 3aKoHa o nopesy Ha GoxodaK apabana (,C1. rack PC’, 6p. 24/01, .. 95/18): 1) Haxsaqe Tpoulkona mpesosa sa AonasaK 1 ogmasak ca paz, 2) aepanne sa cnyxxSexto nyToBaise y semi ‘OfHOCHO AHeBHHYE 3a cHy>KGeHO HYTOBATbe Y uHocrpaiierso, 3) naxHage Tpomkona cmemraja Ha caIy>KGEHOM nyronarsy, mpema mpHoxKeHOM pauyHy; 4) wax#aze mpesosa Ha CIyKGeHOM nyTOBarLy, npewa mpwsoxenMin pasyHuina npeBosHHKa y jaption cao6pahiaiy, a xaqa je ono6perro Kopaus- hlewe concrsexor ayromoGuna 3a cityxGeHo TyTonarse WAM Apyre cayyxexe CBpe, 3a HaK- nagy 3a Kopuutheise concraerior ayrowobiia; 4a) quesie Haxwane Kojy ocreapyly npunaguuun Bojcke Cp6uje y peau ca spmsersem cayx6e, car- acsio mponuicina koja ypebyiy Bojexy Cp6uje; 5) coauaapie nowohe sa cny4aj GonecrH, sapa- nerRene pexauamTanije nan miwanqHocTA sanlocneHor Hi ‘JiaHta HeroBe NOpOAMKe; 6) noxnona pens santocnenmx, crapocrH Ao 15 roguHa, nonojom Hone ronnie # Boxwha; 7) jyOunapne warpage sanocaenuma, y cKazy cazaxonom Kojs ypebyje pans 8) woovatte nomohu 3a xeverbe sanociteHor Ao BH- cae goxyertosaniex craapHux TpouiKona, 9) conmnapre nomohw 3a cny4aj poherasterera, Hosa oapenGa ce npumenyje Ha onpehene 3- Aarke Kojn to cnojoj cyurrann He mpegcranamajy He- onxogax Yoon 3a oGanspame AerarHocTH, aca ac- Tlekta saKoHa Koj ypebyle RoXonaK puswsKHx anua usajy Kapaxrep sapane (inp. une WK Upyrxaie noroqocta, ompaurraise Alyra, HOKPKBA- we packosla samlocnestix HOBYAOM HaqoKHagoM AK HeTIOcpemHiM TuIaharsem, KopKUThere CAVA Sevior BosHuia H Apyror mpeBostor cpencTBa y NPH- Bare capxe, # Ap.). Havegein i3qauH, KofH Bucy Henaahexn y 10- peckow nepHoay y KOM cy o6payyHarH, he ce vicicasH- RaTH y Nowy ,MpHMarba samocTeHOr M3 “viata 9. cran 2. 3axoHa, o6pauynara a Heucriahena y 10- peckon nepnoay” (pean 6poj 16 O6pacia NIB 1). Burro je wanomenyrn sa je nponiscatto sia ce ont usqaula mpusialy y MopecKom nepuony y Kojex cy nennaheH. flake, aKo ce y jeguom nopeckom nepH- ony He npustiaiy jep nucy Own TuaheHH, y nopec- =] kom nepuony Kay Oyay naaher he ce npusiarH. Taga he ce, y mopeckom nepHoay y KOM cy HC iuiahenn, nckasara y nowy ,ApHMatsa sanocieHor wa ‘Wrana 9. cras 2, 3aKoHa, o6pasyuara y mpe- ‘TXOAHOM MopeckoM Nepuoay a uctviaheHa y no- peckom nepHoay 2a Koj ce NoAHocH nopeckH ‘Susanc" (pesHH 6poj 18 OGpacua IIB 1). Ha mpumep, ako aantocneiom Huey enaahexe _atesstate Koje je ocrpapuo y 2019. rome, ttH jy6u- ‘slapiia warpana Koly ocrBapyio y 2019. roqui, aa My ce ucrutare y 2020. rogue, To he Guru nopeckH He- pyariaru pacxonwy 2019. ronunis, Koje he ucKasare, nog pea. 6p. 16. y Opacny IIB 1 sa 2019. ronuny, ay 2020. roqunu, Kay Oyay ucnaahenm, he ce uckasaris nog peg, 6p. 18. O6pacita IIB 1 sa 2020. roanuy. MO, 6p. 011-00-1068/2016-04 00 8.12,2016. “Yeraady ca waanox 9. cmas 1. 3axouaonope- ay na do6um npasuux.auya ("CA. enacuur PC; 6p. 25/2001, 80/2002, 80/2002 - dp. saxon, 43/2008, 84/2004, 18/2010, 101/201, 119/202, 47/2013, 108/2013, 68/2014 - dp. 3aKox, 1142/2014, 91/2015 - aymeumusno mymave- ive u 112/2015- dare: Zaxon), mpownoou sa- pada, odxocko naama, npusnajy ce y usKocy 6 paiyHamos Ha mepem nocroanux pacxoda, Cmasom 2, uemoz «aaa Saxoua nponucano je da ce npumatea sanocaeHoe Koja ce, y cMucay sakoHa Kojum fe ypeheno onopesueaise do- xomka epabaxa, cuampaly sapadon, Ykey"y- Jyhu u npustarea na Koja ce Bo usuoca nponu- cawoz mum sakonoM He naaha nopes Ka sapade, npusnajy Kao pacxod y nopeckan 6u- ancy ¥ nopeckom nepuody y Kome cy uc naahena, odxocHo peaausoeaia. Y cotucay odpeda6a saxona Koju ypebyje pad, sanocaenu uma npago xa odzoeapalyhy sapa- ay Koja ce ymaphyje y cxaady ca saKoHoM, onuimux axmon uyeoeopox 0 pady, a cacmo- ju ce od sapade 3a o6ae/exu pad u epeme npo- ‘eedeno na pady, sapade no ochoay donpunoca BanocreHoz nNocAOSHOM ycnexy nocaodaeya (nazpade, Gouycu u ca.) wdpyeux npunarea no ocuoey paduoz oduoca y ckaady ca onwmum akmou uyeosopox o pady. C mum y 6esu, pac- xodu Kojé obaeanux (nocaodaeay) weKarwe y caojum nocavenum Kroueana Ha uae o6payy- amux sapada, Kao u Gonyca (o6payynamux no ackoey donpunoca'sanocaenoe nocaoanom yonexy nocaodacya), yeayayiyhu u mpunada- yhu nopes u donpunoce 2a o6aeesno coyujan- no ocuzyparse, npuaHafy ce Kao maxeu y nO- peckou 6unancy obeeanuka y ckaady ca 4uAanom 9. cmae 1. 3aKoxa. Mebymux, pacxodu oGeesnuna (Kao nocaodaa- ya) no ocHoay usdamaxa 3a sanocnene Kofu ce,16 PAUYHOBO/ICTBEHA MIPAKCA — 5-6/2020 y cotucay nponuca Koju ypebyjy onopesuearse Goxomxa epahana, cmampajy sapaéon, Kao mo cy npumarse na Koface ne naaha nopes na sapade do usHoca nponucaHoz MUM 3aKOHOM (x0 Hap. y cayuaiy jySunapnux ua2pada) npu- suajy ce na mepem pacxoda y nopeckom nepuo- ay y Kojem cy uchaahena, u mo y yexoxynuont usuocy (Hesaeucno 0d moza da au ce padu 0 uc- naamu usepuenoj do eucune neonopesueoe u3- oca WAU npeKo Heonopesueoe UsHOCA), y CKAG- ay ca wnanon 9. cmas 2, Saxoua.” 3.11. Omnpestnune, o6paxyuame a neucnaahene y nopeckom nepuody Oppen6om axa 9a 31I/I mponucano je nace oSpayynare ornpemnuue H HoaYaKe HaKHasle 22- NocieHom no ocHoBy ofacka y neweujy nH mpe- cTanKa paguor ofioca no apyrom ocHony, npustaiy Kao packoa y nopeckos Suancy, am He y NepHopy aja cy o6patynare, Beh y mopeckom MepHony ¥ ome cy ucnaahene, Aire, sa pasmany of pewera wa nperxoannx roauita (npe 2010. roqueie), npewa Kojem o6paxy- nae, a Hevcnrahexe ormpesunne HiIcy yonure upiaitasaite Kao pacxog y Nopeckom Busasicy, mpe- Ma peurersy koje Barn of 2010. rogue, pacxon ce ApusHaje y nopecko GxutaHcy, a He y HcTOM e- PHOnY y KoM je oSpauynar Kao y GuaHicy yonexa, Beh y Hopeckom mepuogy y Kojem oTnpemHHHe 1 pyre naxnaye 6yay ucnuiahene. Y oxnagy ca nasenenum, y noske ,ormpeMmnnte 1 Houtiae HaxHaje mo OcHoBY npecrattka paqnor ‘oxHoca, oGpauynare a HeHILIahene y nopeckon. nepuoay” (peann 6poj 17 OGpacna MIB 1) yxiocn ce nsHoc odpaiyxarax, a Henentahenmx ovupemuuta H Wop taninx Haictaga no ocHoBy ogstacka y nex Han mpectanka pagtHor ogHoca io Apyrow ocHoRy (y HacTaBKy TeKcra: ormpestunne), jep ce He npusHaly ao pacxos,y nopeckom 6uunaKcy. 3.12, Omnpemnune Koje cy o6payname y npemxodHom, a ucnaahene y mexyhemt nopeckom nepuody Kao wo je o6jauisexo y mperxoguo) rast, oapenGama SMAI nponucano je aa ce pacxon, 10 ockony opayyHaritx oTnpemiuna mpustiaje y 10- PeCKOM GuAAHCY Hopeckor nepuona y Kojem cy nerutahene. Aaxne, o6se3unx Kojx je ToKoM rogune weapuito nicnaary ornpemua, Koje cy Kao pacxo/ty 6ustaricy yenexa sue oGpauyware y Hexom on TIpersoAHHK o6parytickix nepuoga (# Taga HuCy 6uae mpusHate kao pacxon y Nopeckom Ounaticy) uta mparo Ha mpu- aHabaibe pacxofia y nopeckom Ganaxcy za 2019. ro- Auny. Vavioc Henatahenmx ornpenaiuta obsesux YHocH y nome ,oTMPeMHUKLe H HOBYAHE HaKHage Mo ocHony npecraka pagsor ogHOCa, Koje cy 06- Pauynare y mperxoquom, a ucmahene y Mopeckom nepHOAY 3a Kojrt ce MomHOCH HopeckHt Gwranc (peqHH 6poj 19 Opacua IIB 1) uo Tom ocHony ysatoyje ce onlopeaitaa AOGuT, 3.13, Amopmusayuja Amopruaaunja crantux cpesicrasa mpHsuiaje ce Kao pacxoy y nopeckow Gualicy y HBHOCY Ha Ha- nu ytaphen SI{ILI. OGpauyx amoprusanuje sa nopecke cppxe ypehex je smaxonuma 10. n 106 STATUY, Mpasuanukom 0 nawny pasepcmacarsa ‘cmannux cpedcmaga no zpynama u Kawuny ymep- jusarea anopmusayuje 3a nopecke cepxe (,Cx. rac- HUK PC’, 6p. 116/04, .. 8/19, y namem rexcty: Cra- pu npaBwik oaMoprHsansji); 4 Mpaeuaniexon 0 anopmusayuju cmannux cpedcmaea roja ce npusHa- je-sa nopecke cepxe (,Ca. rack PC’, 6p. 116/04, 18/19, y zamem Texcty: HosH npapiiatite o awop- usayuju). Pauynonoacraena anoprusaunja, o6pasyxia- ray dutrancnjckum usseurajuma, se npnsnaje cey nopeckom Gusalicy H yHOCH ce y nome ,yxy- ait H3Hec aMopTusaynje o6pauyHat y dutaR- cujckum uanenrrajina’ (peau 6poj 20 O6pac- xa IIB 1), nox ce yxynax msKoc mopecke aMoprusayuje yHocn y Home ,yKynan asHoc aMoptusanuje Koj ce mpusiaje 3a mopecke capxe" (petit 6poj 21 OGpaca IB 1) umpuana- je y nopeckom 6usanicy. Hanomureesto daje.o nopeckof amopmusayuju o6- Jaemen noceban nanucy 060 6pojy PI. 3.14. Hadayu 3a sdpaecmeene, o6pasosne, Hayune, xymanumapue, sepeKe Hamene, saumumy 4osexose cpedune, chopmcke namene u couujanuy saumumy Mpenta snany 15. cras 1. 311/(11, kao pacxog y nopeckom Gwacy o6BesHuKa MpHaHajy ce 13- Haiti y s6upHom usHocy Hajsuute Ko 5% yKyn- Hor mpuxogia 3a: 1) sapancreene, o6pasoste, naystie, xymannrapHe, Bepcke H choptcke Hamene, sauiTinry 2kuBOTHE cpeaune, Kao H Jazaiba yuitinexa ycraiopama, OAHOCHO mpyxKaowsMa yenyra conmjanne 3a- uMTHTe OcHOBAHHM y cKiamy ca 3aKOHOM KOjUM je ypehena connjanna samara; xyManurapry moMoh, onHocHo orkiamame Hocrequna nacramxy caystajy BaNpeaHe cH- ‘ryauutje, Koj cy yumibenn Peny6.Huu, ayro- HOMHO} HoKpajMHM, OAHOCHO jeqMEIUH s10- Kase camoynpane. 2 Yeconuxo o6sesini uma ucxasane pacxone BHILIe om Nopecku mpusuator usHoca, paaAuUKy yHocH y No.be ,M3Aauu 3a SApaBcTBeHe, O6pasoBHe, Ha- ychie, xyMaHurrapHe, BepcKe 4 cHOpTcKe HaMeHe, BallNTHTY 2KUBOTHE cpeAUHe, NaBama YUNBeHAPAUYHOBOMCTBEHA NPAKCA -5-6/2020 7 yeranopama, ogHocHo mpy:kaouma yeryra co- Hujazsle saurrire, Kao M 3a xymaeurrapHy Homoh 3a OTKulaIbalbe MOcHeAMMa HacTamMUX y caysajy Ranpeaute curyanuje, Koju cy yuumenu Peny6- nya, ayToHOMHO} moKpajmHH, jenMAUTAR OKA: He camoympase" (peat 6poj 22 O6paca IIB 1). OxpeqSom craza 2. naxta 15. SILT nponuca- Ho je Aa ce Haseena uszanH HS craBa 1, TauKa 1) onor WiaHa mpusHajy Kao pacxog camo ako cy u3- BpUIEHH JTHHMA perHcrpoBaHuM, oAHOCHO ‘ocHonakHM 3a Te HaMeHe y CKaAY ca HoceGHHM MpOnHcuMa, Koja HanejleHa Aanaika HCKEYYHEO KopHcte 3a OGanzbame AeTaTHOCTH H3 CraBa 1. ‘rauka 1) opor *iana, Ha mpumep, usqayi 3a 3qpa- BcTReHe HameHe MpHataly ce Kao pacxoyt y opec- KOM 6HA1aHCy caMo ako cy HaBputeH 3apaBcraeHo} yeranionit Wik uaqann 3a O6pazoRHe HameHe NDU- biajy ce Kao pacxog camo aKo cy Happutent o6pa- 30BHO| ycraHoEd. Y¥ coum caysajenuma, yoros 38 mpusHasatse pacxoga je a ope ycranone Ao6ujeHa cpestcrsa KopHcre HCKRYEHBO 3a OGaBMmarbe PerHC- ‘Tponane AenarHocti, Tipema Tome, 3a npustanatbe HaBemeHlx packo- ja ua crava 1.rauxa 1) wana 15, 3I1{ILI mopajy aa Syay KymyaaTuono HenyientH cremehu yonoBH: @ Magan cy HappuleHH aHyHMA pernerpopaHu 3a HaBeqeKe Hamene; 9 Hanegena aula KOpHCTe AaBarsa HCK/BYYUBO 3a oGansalee peructponave AeslaruoctH; © YKyIIHH HaAaMH 3a HaBegeHe capxe npusHajy ce Hajuure 20 5% yKynuor mpHxosa. Mebyrum, y cayuajy jasaia xymaanrapHe nomohx ogtioctio orknaibarsa nocmeasia nacTamHx y caysajy nanpepste ctyauuje y PenyOamus, ayro- HOttHO} NoKpajuH, ogHOCHO JeqMAUIH 2OKamHE Ca- Moynpabe, He Mopa Ja Gyne HcnyteH Yonos Aa ce aaje smiuwa peruicrponanuM aa Te HameKe, Beh he co mpugnara M axo ce faje PenySmyr, ayronomeo} oxpajiit, o,HOCHO jeAMHKIMA JOKamHe caMoympa~ Be, Oo Je Noce6Ho 6uTHO 3a cnyyajene Kao uiTO je yiuiara xyMakwrapHe nomoha PenyGauya Cp6uja 2a orksaibatbe Mocegunia orumaRe H CN. Hanegenu usaane ce sajeanto npustiajy Kao pac- xOny HaHOCY O7 5% yRYAHOT npHxOA, CTHM INTO ce habeqeHH mponeHar otocH 36xpHO Ha cBe H3zaT- ke na 4nata 1. cras 1. 311/ILM (sapancrsente, o6pa- S0BHe, HayaHe, XyManHTapHte, BepcKe HaMeHe, 32- ruta YoBeKoBe cpensHe, cHOpTeKe HaMeHe 1 yerakose, onHOCHO mpyxaoue yeayra conmjaae BarTure Kao M xyMaHHTapHy ooh, oqHocHO OT- korarbaibe Nocnenuya HacTasHx y cnyvajy BaKpeA- He cHTyauuje, Koj cy yaniseHH PenyGanuuK, ayro- HOMHO} TOxpajiity, ogHOCHO jeAMEMNA JOKARHE camoynpane). log yxymiue mpixosiom nonpasyMe- a ce yxynan MpHxon ToRHHe aa Kojy ce yraphyjeno- pes Ha AoGuT, ontocKO roaHHe y Kojo} cy Hacran Hagaust 3a HanesleKe Hamer, YRos1HKO ce Ha Kpaly nocnonie roguite KenocraBH a cy uSjal\t 3a HaBe- ene namente neh 0, 5% ykyneior npHxoa, pasmH- xa ce He npuaxaje kao packoA y Mopeckom Guxancy, eh ce 38 Taj HaHoc yaehana onlopesupa 06uT. Apumep Nopeckn oSsestink ocreapio je ykynan npixon 3a 2018. Tomy y wBHOcy Of 10,000,000 puiapa. Kpajem 2019, Inpeko perucrposate xymanierapHe opranwsauje a0 je a ite xynauinrapwe nomohn Hosauty aHOCy On 600.000 Anitapa. Bpenwocr wanaraKa 22 xywaniaTapHe HanteHe je 600.000 AunHapa, uo je 2a 100.000 anvapa suaue of nopecks mpi aHaTor pacropa Koji nsHOcH 500.000 (5% of 10,000,000). 3a maHoc of 100.000 austapa oGsestink yeefiaga onopesr- fy AoburT y nopeckons Gunancy 3a 2019. roAMHY. Onopeckom mpemmany Hasedenux usdamana o6- ‘aasven je nocesan mexcm y oom 6pojy PIT 3.15. Hadayu 3a yaacarwa us o6aacmu kyamype u Kunemamozpaghujy Hpema samy 15. crap 3. 3T1/ITUI, usqaun sa ya- raiba ns o6.1acra KynType, yKsuysyiyhu Wy KHHeMa- rorpagcky JenaTHOCT, upsHajy ce Kao pacxon Y naHOcy of Hajpumue 5% YKYIHOT MpHxoaa. YKoH- xo je oGReaHHK HMaO HazaTKe Behe OA MopeckHt UpHaHaror WaH0Ca, paaiuKy YHOCH y NOME ,M3Aa- waa yrararba y oGulacrn KyarType" (pean 6poj 23 O6pacua IIB 1), Ira ce cmatpa ynaratsem y oSaacr Kyatype 6.2nunxe je ypeheno Mpasuanucon o yaazaroumay 06- aacmu ryamype Koja ce npusnajy Kao pacxod ("Cr. rac PC’, 6p.78/18), 0 kom je onmupaije nuca- Hoy PIl 21-22/18, Ynarara y o6nacru KynType, mpema HaBemeHoM MpaBWAHUKy, MpHaHaly ce KRO packom YKOAUKO omoryhyly: 1) craaparbeycnopa 3a oGaBmatbe H pasBo} KyA- ‘TypHIK estaTHOCTH; 2) orkpHeatte, npaynspatse, HerpaxaBatse, 2OKy- MeHToBalte, NpOy'aBatbe, Bpe/HOBarLe, SAILTTH- ‘Ty, ovyparbe, npey(cranmatbe, uiTepmperanyiy, Kopuuthersem ynpanaisem KyATypHRM ob pH 3) mogcrauiaibe NebyHapoane KyaTypHe ear- wocti 4 capagise; 4) nrogerituaise enyKanuje y oGnacrH KyaType; 5) noacruuarse erpyaHHx a HaysHAX HeTpaKH- patna y O6/1aCTH KYATYpC; 6) nogetHyaise maagnx Tanenara y o6nacTH kyNTypHor H yMeTHHYKor crpapanallTaa; 7) ynorpe6y unopmanvone 1 xomynuKaynone Texuomoraje (quTMTaTHMX BoAMA, Hajorpa- dene u supryeque creaprocré, 3anumaun- jeuap,), rexepuaxnx cepanca, jennncrseHHx codirnepcKn peuierba y uy MpeAcTaBLa- toa KYaTYpHOr Hacneha M caspemeHor cTBa- pavrauirea u omoryhazatba ocTynHOCTH WH poj jastocri;