Skip to main content

1020174135026484 مشروع قانون الجمارك 25 9 2017

Page 1

/ / .... " # ! ''

!''

+ ' + + +++ ' ++++ '+ 6 " # 66 ! + " # ! + +++ '+ 6 " # 6 ! + +++ '+ " # ! + +++ '+ " # !

3 45

3 4 5 5

3 4 5 ":=

++ 4 : ';

++

> ? @++ !:A +

++

3 4 5 " B "':CD > E " 4 5 ; F+

++

+ +++ '+ 5 ": + ' " # !

3 ++

3 4 5 3

+ " # ! + 6 " # 6 !

G5 HI

JK=

LC

++

3 4 5 MN + + "C O

++

3 4 5 "G O " :3

+ " # !

3 45 +? H +"

+ "C O

++

'+

++ "3G

+++

' ++


+ , ,4 .FG

F F ' M '

3 45

3 M ' +W

": ,4

" # 6 !

3 4 5 ":=

> ? @++ !:A +

+ 6 " # 66 ! . FG

3 F F U X B Y M= + 6

" ,4

.":C C, > I

U ": : + U ": > A

c G+ F A a`+

3 [I M ' MC , 3 ":=

3 [\ F F ' M ' MC I + c GU

M ' h + C F + C+N L E ! U + + I + c G+ a

3 [\ F F U MB+ ;

":C C, C ": ' 5 " I C C: " C > : @+; .

G A C:` a b

++'

I ; '

=

> ? @++

de OC ":e I "@5 ":= + 3 3G L E ":=

ke

M '

"'

f , " #+ ! + "C O C Ie @+g 3+ . FG

3 F F '

,4

# "`e+ +[\ 5+ U + g + M ' h + C I U " ' C+N . FG

3 [I " [:@

"`e+ ":

H 5 i 3 F F U ' ; :G I C ' > 3

"# B ,4

.+

h

+

F : C + M ' +": ' ,

+G

3 [\


C;

F

" +FF

C;

C

X ' ,4

I M=C " :C + '

":

> C' > F 53 +

3 [\ F F U F:CD+ +G .":

. . " ,4 :# "'f B + : ,

@f q := C q DN C '+ L E d + " I

"D:`

`C + L [= " N

. JU L [= + IO' U I =":=

!I , 3 > 5 N; , C "` 5

> ? C+ F + +:G YN

:A

"` 5 f ,

@ +:G C B + `C

H

"` 5

=

!: +

=

B

C ": ' 5 " I C C: " @ ":' :# 4 ` . , 3 +[\ I +

.q

H

> :`C +

f , C ?KC ":=

MF:I q 3G ,4 ` " 4+ > 5 N; > E " [:@ ":= F+ ' F I:G C t C U u C U u U J ` ? : M= G 4 ` = D

"

n

# = D

":=

@

6

":=

, e

. > ? C+ +[\ F ++ 4 ` Nv F . I:G ":= . " H+ ":= . M3 Me ' C \ : U , e D U " :@# " . "@ ' C ,4

> ? C+ E B+ ! " 4g ,

=

> ? C; E B++ " e 4 U " b "@5 ' + = 3 ":= C+

+ g F 3

de OC C \ : U + C F+ U u FG U + U + H U

:

:C U ':C+ y

a#@:

C`

'F =3 "e

U + ,4 M= "+ OC


. + , c + : G "+ 5 I

+ Eg "+ OC '

C:'+

+ 3 Y B

H C

3 4 `+ + IC g \ "+ OC '

. , C "+ OC + >4 ' J[ C . : "f G

[= +q 3 D 4+C + g C I N4g U IC Ng U + \

I C '

> 3 U C: 3 d +

de OC

. t+ JU I ` U 4 C` + .L [ , ' . :W C+ q Ce > ? C+ F +g

+ 3+ +': + . + "3 '

. ,[G . 4 # h + +

cE

> #

FG : F U : =

+ C U '

"I

": {#

F +g +=

de OC

+

=

:C 4 + F :3 "` 5 C + YN J ' U ':C+ YB M= =

+=

:C d I @+ u

I :

I: = I

\'

I+ C F3`

"

a`+ + de OC I:G KB+ +

YB

YB de OC " '

U + M3 " :' L

'e O "5 N : de OC C KB I:G YN + C= , +

MN 4 "` 5 C I YN

M: `+ + + '+ ":' : : '

3C+ " H+ > .

C= , + C

C: 3 F:CD+ "` C =' ": ' > I

u "

" `C

F q ' ": #:C

n

6

" b

M

+ G "'C

U M3 " :' MW

> ? C+

=

4 #

":=

HB

> ? C+

+ B , 4+ n

Y`G > ? Cg "3 + "'C

de OC " ' [= ":=

> : ' " 5 > E ke

C: 3

F "

c N' ? :

" `C

> ? C+ |' U M=F + +:G YN ":= C , e 4 + C + q ":=

U " :' +[I F ' |' U M=+G M ' +G "+ OC L

> 3:CD

B , U de OC d MOGU MF M ' L E " 5

C +, !A >+ #

!:\ @ F:3`+ e ' 4 ' M3 F ++ qKI . ":=

' "` 5 4 K+

d C: ' .> C

de OC "

"@ ' q 3G I IC Ng U " I + g I N4g "C' de OC + + M5`+ OC ":= "C O = 3` '; h + C + ?KC U I M=C+ "+ G : ":= "C O " : C . d "C f ":G f+ "C O

" 4 : '; > : ' + "G = +G + B ke

:C

. ":=

C \ : ":=

":=

" a`+ I: + > : ' |' ? C U F '

:C ! 3+ C:` ":=

"+

de OC '5 de OC

' C de OC C+ F 3

. I :W + U I+ 4g + = ."W#

"+ OC 5

= " :3 "3 '

U C' # U L C+

+f @ C U ":

": :5@

'

t

? :

6

H 5 + d # \ " :3

u C +g U ':C+ YB M= + + M:=

": ' 5 " I C +G I: + " ` de OC


."W# ":=

>CD

d: C ? @: ' MCU C ,

"I

": {#

" a`+ F '

,[G C+N C > #

'e O "5 N :W de OC I:G C+ '+ + C= , , ` = ';

> :C ! 3+ M3

,

": '

t += k: + + 4U +\ , . C'

5

":=

,[G

4 : '; > : ' " B ":


C

\ @

"` 5 C , M5@ "` 5 ,4

'e O "G = M:5`+ + , 4 5 " B " F@ ":F

,4

de OC C+ c G€ " H+ ":=

> ? C+ F +g + ": ,

= 3 " ` " H+ > ? C+ E B+g + de OC c N C N4 > : ' "3 ' . " [:@

"=

:#:+ C: ' ":=

> 3 ke

"

C +U "` 5 + +

C: 3 F:CD+ + I: + "3` #

"`e+ + A + J[ ` + + L E + C::=

F'

B !: + 4 + + de OC

,4 + "

+[\ > :O 3 q 3G u C J `C ":=

"

= D " [:@

"`e+ 4 `+ + +f @ C U H C .de OC |' "C

3 ":=

@ '+ F

=3

= D MN 4 " N : + E B+g +f @ C U H C

e ' + 3 H

+ M5@ @ n ,4 > D # !I I ? 4U M:C' G :' # U !I +!I+ 5 N 4

G L E H C

!I@e ` 5 C [ "` 5

@

e O3 CO J ' C C '

.u N, ,4 MN 4 ' I d " :@= \ +

: "G = [B + U "` 5

+ ":=

, e MN 4 C= , +M3 Me ' de OC B , _: @+ G F` "` 5 ":=

@

, e


I:O 3+ G

> # C \ : a#@:

C`

!e

6 ,4 ! 3 "C D I : @ ":=

"

= D MN 4 M3 Me ' "G = + g 4 '5 F "` 5 @ . , 3 + 3 U + g a = q U M3 " :' 4 : de OC CO " H+ : [B + " I de O 4 C G + C ; U \4 C F + U > # ! 3+ C+ ; " +G .?O ; + ." I de OC C+ &`C ":= " = D MN 4 >+` " ' C= , _: @+ G F` +' I + + " "IC 4 C " G +"` 5 @ ,4 .":= " = D U ":= , e C IC N + IC I+ G +C de OC dC + F "` 5 @ . = C'F U + g !\4 : !Ie = C: I ' I G " B # M3 Me ' " I de OC Cf F C , d: C G !I

,4 G F` +f @ C U "` 5 :e C = Eg 'C C:5 B "` 5 @ + ":F C > #` " ' C= # " " ` , 3 F F , C+N+ F + d > : ' " !I C " ' ":':CD B , , ' t 5 M3 " + > #'b > = C::= C:5 B C 5 C 4 # 3 C N4 = , + ++; + I:G " N d # d 5 U ,4 # de OC C KB+ d: ' "55B C= , C \ : d 5 " ' C ` L [= +":= " ' H = + "@ B 4 C " G IDCf de OC C+ c G+ ' "3 + "'C ? Cg I5`G ":= > : ' "3 ' > # Fe ƒ >+ # . ? O ; + \4 C " G I+ E de OC h + C U C+ > ' N , ":= > : ' "3 ' > # Fe ƒ >+ # = , „ @ ; "3 # , 3@ G C =[ B , > I + + C:' d F F F ' C+Ng 4 "3` # F ' 'e O # ,4 +g H C , d: C +G + I @ U Ie I I: + : ' h + C >+ # "C# + c G+ . q : F g U q I= # FK ; C:' + >+ # + "3 + "'C !A + + > ? C+ + 3 " [:@ "`e+ 4 `+ + 3 [\ C


,4 !I + " 4'+ ? Æ’ ":e O3 ":DCO "@ !I C "` 5

@ C d3+ + !e

. ' D [\ + + C 5` ' ;g !I: + ":e

C+ I:G F:3` > ? Cg C ? Cg JU E B+ H ; + "

C

>;

: G

u + dG H ; C ; d: C +G . +f @ C U H C + = ' + + + ? ;g +CC#

"` 5 C:@ "` 5 +@

? H

:e + + ' ' H

Y5B+ ' '

+

F

":=

"C O

C, > B M 3

C ":=

"C O

C , M5@ ":=

"C O

J JJ E E E E @ E F '

@ @@ @@ @ @ "C O J J J JJ E @J J J

,4 ! Eg +

h + C q [G C +U

+ U E G + h + C I C+N

+ + ' + I '+ U ":=

"@ ' > {G + 3 q . ":f

,

" I

:e 5 i "C# q [G +3 + 3


. ":= a ,[G

"@ '

c G+ G Y:N

I MN ! u[ ?K a ,[G

"@ '

dOB:G I + "3` #

H C

\ ` 5

"C O I + a 4U CF+ !

"C O

#` O C ":=

, e

" ' > {:I " ' > #'b

de OC + + \E @ a C I: g g " = I N4 MC I + a 4U +

L [= k 5

> H !' ,4

>+ ' u #+ 5 , ' de OC

U

de OC + + FCD+ . + N4 . I+

.t +, ,4 '

U ":e > : @+; ,4

"C O > {G + + "3 # > 3@ !F u #

,4 H :G J CC …4

I q 3C+ ":= U , \ , " : I U X + C

"@ ' F:CD+ a F3` + !

I: + F+

"+ OC "

" ` '# ": : "C O "'f B de OC + + ":=

C+ A t 5 " = "C O L + I + +G # G ":+ "C O "'f B de OC .X + C "+ OC F`

."C f C F` # 4 ' "` 5

"C O u4b+

C ' ;g I + c G; h + C > '

N , M3 Me ' > :# ":5:N

"C# ":+

U

"C O 3 g

"@5 ::W+ U M '+ H ;

M5@ "C O ? + n ,4 ": '@ I : \ + ,4 "`e+ \4 `+

de OC "

G ":=

+ 3

f, =

= I +

+ 'C

q 3G L E + " I

" :3

F+ + I:G q G + ": ' 5 " I C F+ ": > : @+; C+N+ F + d +f U G C ? : + de OC "3 ' ": '@ > G 5 X: F d: C I: g q G O . " [:@

. +=

:C M: #+ h + +G + H C

3 C '

'# U + JK=

LC C C'

t 5 '' ' + + 3 G +C C 3 ,4 ` " :3 a = E


,4 M: #+ h + G 5

F + ": '@ X: F "G = I: g G O de OC '# q # 5 , ' de OC "C# ":= = I + + 'C " :3 .J NU F ' 'e f JU " :3 +[\ M + ; + I + F 3 = de OC L + " : ` "3 '

O =

" [:@

F+ :C

"`e+ 4 `+

& M5@ > B M 3 6 ,4 M ' > U : +G '

JE

#` "` 5

@ + F 3 J[ M ' . "+ OC " : C

. ":=

C @ , cE

> + CD

C H

Æ’U + M 3 |@N >;

> N ": F ; !A de OC dC ; "` 5

I 3+ u NU ": 'G > N JU ":=

+" N M=C+ 3 M 3 .'e O 4 U ":=

"' , Y`@ > N M 3 3 , e c N U ": '

"{G u N, > B

> ? @++ = D G ,4

U " [:@

+[I +:

. "` 5 ":C F Me ' & `+ D M 3

"`e+ 4 `+ M 3

MN ;

[\ C "C# `+ H


,4 +G #+ + Ie 4' C: K

U I C: C U d: C + + H : + . ":e O3 X 5

3 [\ F F , q 3C+ + " ' " KB F` #+ O C C \ : F ' 'e O O C F + + 'C+ :+ F` q O U qH = Nv F JU MC a = JU G H : ; [I " 3 C , C Æ’ C ,4

. I "A

> 3 C: 3 q 3G \ 5+ U "+ OC 4 "C' F` #+ + F ' 'e O C \ : ":= 'e O M5`+ L E t+N + + 3 Y ! "3` # F ' 'e O ? 4U ":= > ? C+ F +g MC "+ O JU C+ c G+ H ; ,4

+ ":=

"@ '

G > O:@B+ U > ? @+g J' d + ; 4

f, =

I+ K # c + = DN ,KIC, > '

+ ?KC U I M=C+ "C O " : C

>;†+ + "3` # ":=

M 3 L E ":C + U ":+ 5 U " :+ K > + ." [:@

+ ":=

"C O :#3+ H H

"`e+ \4 `+

,4 a = > O

C > ? @++

,4 "':CD > E " 4 5 ; F+

C U +, ` F+

C U + ":=

> +4 #

C U + c B C ,4

de OC + +

3 [\ G I: + 5

.": '

C U , ` = ', C +

> ? @++ u #+ U +" B


,4

4

M3 Me ' >K:I + e NE "` 'U C + ": N , H +

+' " [:@

3 C , "{:\ + ` c + , H "' .C,

"' e F + C: U \4 ` "{:I

"'

" H+ " ' > {:I ": ` , 4+ >

:e \4 `

I` 5 " F` > H " 3 ":

H ‡

f, =

> {:I >

G k: # , I #` > I

." I . I+

"`e+ \4 `+

"C O C +@' q 3G ":= + G , H +4 #+

>=

+[\ !' " 4U ":C+ ,KICU > I >;v > 4U ' C ' '+ ? : U C " I

"' e +4 #+

' C ' '+ ? : U C " 4+ "

"{:\ +4 #+

n

k

C "

+ + ? " I

de OC +> :' +> CI + I :e C

Ie @+ 5 + ? : ,

,4

.

" [:@

":e O3 > {:I > I

"`e+ \4 `+

4 `

" ' > {:I ": ` , 4+ > ., 4 W

F 3 + 4+C

.": ' ":f Ke C F3` = " I

f, =

G , !I g M` C ' B ' " B " b " @5 " I

3G ":

de OC " '

I` 5 " F` > H ,4

= ":=

"C O C +@'+

> :' > CI

G C: :3 C + ‡ :' C C G # " B ":5B > : :

C: : =" + "@ " U C ,4

C \ 5+ FC'

> :# ":5B

":5B

I

"' , ? : ,

"' , > 4, … ƒ, n I : :+

.+:

G " = I: + ":=

'e O a 5

I C |G U \ + FC' Me ' C+ k M U Y

U X + C " :

4c B C 4+

I+ [ \4 : ' 4 ' !Æ’ c B .":C B I++ 5 "` #

I = C ' '; FK

> 3 4 GU C ": ` > : '

C L E + 3G C:+ F # ":=

G I: +

"

>C

> eD

`C

5 C:: C C: '

= > :# ? @++

F +C:G @F

+U C@# " H+ !' ,4

,KI

:W dD ,KIC, > ' , :W5

= > :' "

U " F " +; u E !' ,4

"C O 4 ' 4 "C U , :# +G t 5 + Æ’ H ? @++ :@ # , G "

G + " [:@

> I

4

4

de OC

6

b

> C ,KIC, > 4,

= > :' + "+ "`e+ +4 `+

5+

de OC

q 3G

4 GU C ": , F I 3 [I M ' h +


. I ? @++ U + = ,4 I + + C: ` > 'C .++ G " ":' "A

' t + a`+ C:' ":' > 'C ? O+' " B > :#

… ƒ,

":5B

> 4, "' ,

G ++ 'U ,4 + + U + ' 4 ? I ' ":e I ++4 + + L E + + 3@ + + U ":C CU k + + U " "3@ + + O' 4 @ g = ? ' I 4 '

> 'C C: ' ":C B , H

": ' C "'

K

c B

@

": ' 5 " I

G C: ' C: 5 L [= "55B

53 >; =

'

, `

C:F # ? O+' " B ! , "{:I C '

K

… ƒ, ":5B

+ > 'C +[I C:3`

> 4, "' ,

u N, > H

@

+c B

.":3 G, , ,4

, H \ 5+

C

+' " [:@

":C B , H > :C q 3G " ' +[\ 4 +G M " ' = + " ' ":= "C O C +@' C: B@ : C: ' ' C, 5 3 ' C:F # ? O+, = > :' L E G 5B C ' '+ 4

G C :3

"`e+ +4 `+

.": ." N4, ": ; C [ ": 5 3 U ":'

>

> 'C

":e [W 4

+

= > :' I:G

G C: ' ' C, C:@

,

>

+ L E + 53 !\4; U !IC HU + g 4

' C ' '+ " B@ : > : 5 3 > :f @

, :' ": K > 4U … ƒU ":5B "' U C

.,4 .L E :W M " '

F A |3 !

3 [\ C ,4

G +: + 5

" '

= 5B

+[\ C C

t 5 F F U ,4

":C B

> @# +4 #+

C ' '+ 4

G 3 ? @++ C

:@ #

+[\ 'C , @' t , + + u #+

n ,4 +' " # ! f , + + F 3+

'+ K ';

F F , 3G I:G d' ‡+5 '; > +

U>+ + I B

? + FK

+=

3 F F , 3C+ ,

I:O 3 ":

4 # + + " :3 C

"C# ":= C "C f M5`+

IeKCU c + = DN ,KIC, ' >'

G \ˆ g !

>+

. I !A !

I:G d'

U : ' >+

? + " H+

= > :' + ? C " B >; ' '; > E > :#

4

M3 Me '

. : ' " B F F , |' ' n " # 6 !

> '

>;†[= +

3 3C+ " `5 > '

>;â€

3 F F , 3C+ \[:@ +


. " # ! B U , + M3 , ' +

f,

=

3 "'f B ": :# ": @ >+

> :# + ": C X U "e ' U I : H

3G " # !

+;+

3 F F , 3C+

>+

"'' + ? + " H+ ,KIC,

= > :' C 4 # + + " ' = " :3 C

:# M3 C

+G M ' I YN

>=

+G d'

> '

>;â€

"C# ":= C "C f M5`+

U ? + " H+ Fe # I:G ='G ." [:@

"`e+ \4 `+

,4

, : +G I ' ' U ":F = +=

'#

"

3G . I 3` ' C

>G 5

UC

u' ":=

u N, 'e O C \ : ":=

F'

'e O F` #+ ; A` , X G "` 5 + C3+ Ci 'C' U J CC …4 u NU >

C: 3 U

'e O 4 '

3 [\ 'C ":=

"` 5 "3G

YB

. I' , 3

. " I: + Y Eg ;g +@'+ ; + 3G + CU C a:@+U J[ W

' ;g I CU C |:@B

U , \ , 'C# + CU C a:@+U :G @' 'e O C , @'

":

>

G , @' t , C ' ' C =' "` 5 "

N \4 `+

= > :'

3 F F ' C+N+ F + d

= ? ' , @' ? : , G t 5

'e O "G = M5`+ + c G+ h + C > '

."` 5 + =

> ? @++ dOB+

"@ ' +G > O:@B U q :eKC U q+ = ? @++

[\ +G c C ' '; ? : , L + M ' #+ ! E I ? @++ F # F '

" +' I: + 35 CF !

":+†F F = ":=

U ? @++

3+

." [:@

"`e+ \4 `+

N ,

A` [\ u # .

C I ''

4d C

A` , ? O3 d :#

A` U

Eg ;g

C H ' ;g

e # C+ c G+ A` . C

'e O +[\ C Ie @+g + + " ,K: 3 [\ +G ,4

dOB+ ": A > 4 :

M3 Me ' , C+ M + ; .4

>+ ' L# , @' . " [:@

>I

FK + . \

"`e+ \4 `+


&

C

" B ":=

!A

C , M5@ a K

, ' de OC

6 ,4 . "` 5 G M C+ U Y3 U 3G M=C+ ; {# M

I C3+

> O U ! 3+ ' `C F + [N'+ U 4 a K + , ' de OC F A FG ' F + '

[\ G , 4 5 > 3 U C: 3

G L E t+ N + + Y Eg ;g A` U ::3 , ' de OC dOB+ ; "+ OC L ": {# C+N+

. 'e O +[I

O ! 3+ h + U =

:C M: #+ h + G "3` # .FA

":C C, de OC M3 H

F'

4 I &C' U F N, X + U "+ OC

'e O C \ : ":=

[\ F:CD " H+ > O + 3 > ? C+ " [:@

"C O 3+ "`e+ 4 `+


M5@ ":=

> +4 # ,4

. I :F M3 U > +4 # q ' "` 5

\ˆ 4U 'C

+G "+4 "'

de OC + + > : ' |' ? C YN + U "` 5

+ I 3+ 'C

> O + I N ! + + > : '

+ +f @ C U "` 5 Ie 3 ,

I:G "+4

:e C

3 > +4 #

de OC > +4 #

F A M ' YN

U " [:@ . I "3 '

"`e+ 4 `+

u N, + 3 +


,4 M=C+ "3` # F '

'e O C \ : ":=

"C O ? 4U C+ " {# 4 #

"W#

"I

F+

3 [\ C d

F ,4

F F , C+N+ F + d

.> O '

I

> W C+ q+OG + "+4 de OC 4 3 U 4 +U U H U G ::W+ U + :f U Y3 U U \ 4 3 U \4 +U U I H U 'U + I + e I c G+ + > +4 # G "+4 de OC + + u N, F ' 'e O C \ : ":= "C O u4b+ . , \ , C+ q +

= Ut@

U BC = ":':C+ . I: + ,4

C', " : ::W

U :O U Y3

> ? '; + de OC +G ::W

= Eg ": {#

Y3 '# +

@ + . + a " [:@

"`e+ 4 `+

,4 \4 C ' + L + 4 #@ > ++ I:G IA+ + de OC . L [ 55B 4 #

CF !

"+ @

I + " 3 4

I "I:C

4

> @

"+

de OC " N > ? g IA@ ' D + de OC + u N, >

de OC C KB > +4 # +G k # ; ,4 O+ U DB

4 #


& M5@ , ` F+ ,4 U + '+ U =

" K

5 \ DNg + " D > @

=

+G I U [NU , ` F+

? g +G ? C "` 5

DNg "5 B " 4+ "I

+ + C:' .+? W g

, , "` C =' " H+ > 3 D F +g , ` F+

>+

4

? Cg I+

= U > #

Fe ƒ ."3 D

. ":= d

"

>+ # = , + + +++ G F` "` 5 4

" : "5 B " 4+ "I

" B > C:+

":=

> ? C+ " [:@

G + U ++ "`e+ 4 `+

M5@

" B "':CD > E " 4 5 ; F+ ,4 + YN

=

" K +G ? C H ; + " B "':CD > E " 4 5 ; F+

FA

I

4 5 Y:N "` 5

. ":= C , e 4 I YN " H+ > 3 D

F +g " B "':CD > E " 4 5 ; F+

>+

4

? Cg I+

= U > #

Fe ƒ

" #

DNg "5 B " 4+ "I C + +f @ C U H

+ + C:' ' ;g

>+ # = , + + +++ G F` "` 5 . , , "` C ='

. ":=

"

" B > C:+

":=

> ? C+ " [:@

"`e+ 4 `+


B M5@ , ` = ', ,4 +f @ C U "` 5 . I "3 '

u N, + 3

Ie 3 , "` 5

\ˆ 4U 'C

"'

I 3+ 'C

> O

I:G "+4

:e C

de OC F A

3 , ` = ', F A M ' YN [I M ' +

" [:@

"`e+ 4 `+

,4 C+ "3` #

F'

'e O C \ : ":=

"C O ? 4U C+ " {# , ` = # " W # .> O '

. d:C h + G ,[G

"I

F+

> W C+ +OG + "+4

3 [\ C d

F ,4

F F , C+N+ F + d

de OC 4 3 U 4 +U U H U G ::W+ U :f U Y3 M=

> 3 C: 3 q 3G , ` = ', C I + c @ de OC + + u N, F ' 'e O C \ : ":= "C O u4b+ ., \ , C+ + = U ":':C+ C', " : :O U ::W U Y3 = Eg ": {# @ + 4 # M5@ ab ‡ # SS "C O 4 a b ‡ # + A , 4g

"` 5 + +

,4 d # "{C'+ c g > K # [= + I': 5+ 53 ,4 #

> F

"D:' d # ": , 4

F'

'e O C \ : ":=

"C O C " b "@5 +@'+

+ \ 5+ ,4 +g !Æ’ I' " F+ U I + g MC, ,4 # .4 : '; " B > 3 C: 3 \ 3+ F # F '

'e O 4 ' + " 4 : '; + 3 ? @: ' "` 5 "3G

' ;g I CU C >4 ' 4+C I: g

G I: + 5

" 4 : '; + 3 C +@'+ =

, : G t , 4

t , 4

t , +, 5

L+ Gt5

C N4 h + C ":G f+ "C O

A`

I 3` ' C


6 ,4 ab

? @++ I:G ! + > ? C+ =

>; `

H + c G+ h + C " ' C+N 5 ,4 +g ! U + + +

:C q

H

5 + "3` #

O U C: '

'e O " :3 q f "` 5 u 4 #

g I:G ! ; + >; ` "3` # "'H

+ g \ 5+ U " N "':C+ > E " 4 5 " 3D

F'

; u NU 4

F'

U ,

,

4 U ? @+€ =

'e O " :3

f U C: '+ g M 3

+[\ " +g 5 MC +f @ C U H

U , " 3D + g :W F + C+ U C 4 # "G ' de OC U > + 5 C + 3 !+ "C# +: g

" 4 : '; + 3 ? @: ' , + d + ? 4, "CC F '

'e O L + a`C U , aO3 E G + F '

O 4

'e O C + F ? @++ d + > IC + g I': U 4+C c N ., 3

. eKC ? @+ d + > I d:C !+ Eg M 5@ [\ G I: g

de OC U e I y

+ + "3` # F '

'e O C

eK

? @++ " : JH

4

,4 , 5 >

F+ ' @ F:G I : :+ + + C; '; I' ''5 &:` I ' > : I: g

. + + C " : I a = Eg

+ "+ 5 F4 + L I '# "I

t , 4

+[\ 4 `+ + "5 B "I

++a +

3 q 3G L E I+ E ,4 #

":+ 5 > : ' a = Eg t , ,4 + I' G MN

d # M5@ a b

c G+

,4 " [:@

"`e+ 4 `+ +"` 5

I C3+

> O U ! 3+ ' L E , 3 F ' .F A

'e O C \ : ":=

"C O ? 4U F: '+ d de OC C+ q b c G+ H

[\ F:CD " H+ =

4

> O >; ` "C O ? 4U F: '+ M 3

,4 :C'

U M ' + > B:

Ie 3 , C + L E q '

= > :' + :G M3 Me ' > ` ,KIC, > '

>;†C+ q b c G+ H "3 # ,4

5 U ` + ?KC U I M=C+ a b c G+ h + G , 3

":=

"C O C

G I: g

>; ` : G

d ":= C "C O dOB+ 4+ C M N 4

. I + e I c G+ U c B \ 5+ ,4 +g + . +:G e I c G+ !+ J[ I

C+N ,4 #

"C# C4 ' ":=

4+C MN 4

"C O C !5B


n ,4 " 4 : '; + 3 ? @: ' ' ;g I + e I c G+ ! ; C , d: C +G a b

c G+ h + G ,[G

"C O C: 3 # C:+4

G I: g

de OC dOB+ ., 3 ":

C M5@ "C O 4 n ,4 g I 3 !+

U +c B

g , 5 ": ` >

"+ G a B '

MC +f @ C U H H +c G+ h + C " ' C+N F '

'e O L + C

":C C, 4

+ I :5`+ F # F '

F ? @++ d + > I ." ' H

. eKC ? @+ d + > I d:C !+ Eg +F ' . 5 ,4 +g ' F ' +G MN

, 5 >

I': !+ U " N "':C+ > E " 4 5 "3D ; u NU 4

'e O C \ : ":=

'e O 4 ! U + + ":=

> +4 #

F+ @ F:G I : :+ + + C; '; I' ''5 &:` I ' > : I:

. d: 5 > : + ? Æ’ ":=

"

? C U "+ 5 F4 + L I '# "I

'e O C \ : ":=

U , "3D

U , , +[\ " +g 5 F +

"C O C + ,4

"C O 4 +

eK

? @++ " : JH

+[\ +G I:

4

de OC M3 H

t , + + a + + ":+ 5 > : ' a = Eg

+[\ 4 `+ "5 B "I

3 3G L E I+ E ,4 #

."C O 4 " A

=

t , ,4 + I'

+ 3 " [:@

"`e+ 4 `+

n ,4 C aC = ": ` >

C M: I

F ; + ,4 # ":C C, de OC 5+ + I :5`+ F # u N, F '

'e O C \ : ":=

"C O 4 +

. I + "C O 4 ' h + C " ' C+N 5 ! U I : :+ C', C 'C' J†q :e I I C |G \4 : ' FC' de O U > I U > ' 5+ + I :5`+ F # u N, F ' 'e O C \ : ":=

'e O 4 + =

. I + "C O 4 ' h + C " ' C+N \ 5+ F +g = L E . ,4

+[\ F:CD+ f U = " [:@

"`e+ 4 `+


n ,4 \4 `+

+ 3 =

3G L E +

3 [\ C 6n ,4

F F , 3G I +g !+

":C C, de OC C+ u N, F '

'e O C \ : ":=

"C O 4 +

." [:@

"`e+

nn ,4 , "3D C IC`' U c B C I ` \4 : ' :+U Eg ": ` 4

de OC C+ 5 + I :5`+ F # u N, F ' ." [:@ &

"`e+ \4 `+

f, =

'e O C \ : ":=

"C O 4 +

L E + " N "':C+ > E " 4 5 "3D

U

F

> ? C; C, ":=

C > ? C+

C , M5@ FC#

F+' ';

n ,4 F A U + " 5

" 4 : '; + ":

+ 3 U + '

+

U + ": > : @+; U + ":=

"@ ' C+ F+' '; H

3 F F ' C+N+ F + d

de OC + + F:CD 'C .+: C X U H

; F+' '; M 3 + L [ " B =

> ? C+ " [:@

=

"`e+ 4 `+

M5@ de OC M 3 n6 ,4 UC

+ U U "A\ 'e O "'f N U "+

de O I

U " I

+ g M3 + U J ` C+ e C+ I

. " ` ‰ + U , \ , C+ "{

M3+

t A

." :@# ' C "+ ' C + d U C+N = C

C@#

G ;g J `C ":= G

U + g L [ q 3+

"` 5 C F ' Eg 4 H ; "

= D MN 4 \ :' "IC X B+

3 U C , +[\ G " + +


"A\ 'e O "'f B de OC

U " [:@

"`e+ 4 `+

n ,4 ,

U " ` ‰ + C+ "{

t A

G ;g "` 5 C F ' Eg 4 M:

C5

G U I+ :`

# ,

." :@# ' C "+ ' n C+N = C \ : C U = K U >+

G

G U L [ , '

: G ' + U C@# H ;

U g L [ 3+ ! 3+ " ` +[\ G C@# " + + , \

U C@# C de OC M3 U O @+ U C` I:G H

=

>; ` " [:@

"`e+ 4 `+

n ,4 ,4 + + +, \ 3 , 3 U "

‰ D "

G ;g IO' U I

` +3 + U U + ":= C

G U '+ F I

. , e D = C\ C "+ ' C + d U C+N = C

G

> D

: G CI+ U d 3+ U > e D H ;

U + g L [ q 3+

> e D C de OC M3 U O @+ U C` I:G H

=

3 U " ` +[\ G > e D >; ` " [:@

"`e+ 4 `+

n ,4 [\ + g , C u4b

L#

U F D

K U I:3G

U I ` U + + 4 ` C

= C

G U'F

U++ I

U C F D ,4

de OC + ' . @ U'F

,4 ":=

> D # + + '+ U =

[\ "'

I YN

>=

U C "{:\ + + ": " C > : @++ q 3G C F + C+ , 4 5 U ,4 de OC MC3+ . I: + , 3 > ? C+ E B++ " C > @ de OC 4 D & M5@ ab

C KB

,4 \ˆ 4U 'C

"'

I 3+ 'C

> O

I: + ! +

>: '

Ie 3 , " b ":=

H B I KB+ H

de OC

U " [:@

"`e+ 4 `+ . "` 5


d

M5@

C: '

M '

,4 +e W g :3 = +

" [:@

"`e+ 4 `+ + "` 5 d C: '

M # :3 , 5

,4 #

Me ' C+ c G+ U ":=

> ? C+ C q U F ++ = . +4 M ' X >; [=

B M5@ C`

!e

,4 . a#@: C

" :@# " ` , :

!' > ` F U I+ ++ \4 + 4 + \ 4 3 de OC

" ' C`

U I :# C " :@# !' I:G =[ U . u N, > :C " [:@

.I` ! # !3 ! E G + ":=

> ? C+ F ++ '

G M #+ U ' `C F D " 3 "+ O M= + + := U C " e 3 +[\ d + U '

"`e+ 4 `+ + I a `

. " :3:3` Ie '' " e 3 ,4 + + := U M

"e

C C C + C`

G I + 'C "+

MC de OC ! #

' F 3+ F + + " 3

> G+W "@ +: g M' t , C de OC a = E G

!'U ":5B C =' + := U M

> :C "` F + "

+'

+G "+ OC C` ,4 + " := U M . + 3@

+ I +g "` 5

FK + C`

n ,4 +g " ` " B ":=

de OC " B C`

"C O dOB+

"e

" :@# C MC

? : , d: C b

YB

= ? '' !I "'

= C

G

+g

3 U !I C U + C:: +

G = + " :@# " ` " ' C`

!Ie+= U + C@# " + +

" e [= + " D > :C I `f " I " :@# ! D

.YB ." [:@

!+ B ! B N KB "`e+ \4 `+

> ? C+

G \' a 4

=

B OC C C@# FH+ q 3G + C`

+I '; C+ K

'O U !I: +

" e 3 F + ! 3+ + > :C L + M '+ H

,4


.C`

" e ! 3+ ' "` 5 "3G ;g " G U " `

" I

C C@# c N H ;

6 ,4 . \ @' U , e D C MC C:: + + M3 " :' e

U " := U M

!Ie+= U > e D ,4 C "'

C` !e

C d + M3 > C , MF " N C` " e " ` LF# U I .+ a N4 + ` C@# " 3

de OC " B u N, F F , " ` LF# U I

> eD

G" 3

U C F D " 3 = C

de OC C+ F 3 U '

de OC C+ F 3+ U ' =

G C U U 5

U C U

C C I: + b

F D " 3

de OC + + u #+

,4 " e 3 "C

I+ `

4 D 4 +

\ 4 3 "3 D de OC O @+ !I C U + C:: + . '

!Ie+= U + u N, M3 Me ' ` U + g U > +4 #

> e D ,4

U HB

G " = I : #+ C:` L E C`

" :+†C , G "3 # , 3@

C@# " + + C:'

G I: + 5

": {#

@ +

.C`

? : C q+ U C` + ! "5 4 D U de OC a = Eg U . IC N a G U 4+C G Å @+ ! I U ;g 4 D U de OC a ` Eg .C` . C` . C` .Y3 t = h + C I H I+ `

:# > G+W X'O " :

"5: C \

+ ; , C+N G L E "` 5 U ":':C+ M + C+

de OC

"5: C \

"3 D F U " : ' F N' > ` a ' Eg 4

"3 D F U " : ' F N' "3 W ' de OC " `

I C3+ > # G eK

MC Y3 … I' kC " : ' " \ " ` 4 D a ' Eg c

+ U C:+ 3@

G I: + 5

Y3 L [= q 53 U ,4 H '5 de OC

C: `

" :@# + a = Eg \ G Y3

C+ F U C:'

G k # '# " [:@

"`e+ 4 `+


4 # M5@ =

:C

,4 " [:@

"`e+ 4 `+ + ":=

'e O C + @' a =

I c B+ U " I . + + C ' >;

F+ '

> ? C+ F +g +G IC C+ q Ce "+ OC B !: #

Eg M

+f U + g MN +

de OC C+ = C : ! 3+ !Ie+= U de OC

+ : + + 3+ 4 + ,4

> O + M '+ +

' + "+ OC ' ": b# C+N+ F + d +:G 4

++ 3G

=

"` C+ q; {#

. +: I : #+ ? C C "` 5 + + ": {# . " [:@

"`e+ +4 `+

q 3G c G+ MC FH+

O ! 3+ d "` 5

I C3+ ":G = M: @+ a O+ Eg " F

: ":=

` U + + :C cE :C d

C '

4. "+ OC

> :C C C "` 5

H

d # M5@ FC# Y: B ,4 ! +" [:@

"`e+ \4 `+

=

3G " I

+f U + g "+ OC C MC :e C , 3

F'

.c G+ a ,[G

'e O 4 ' FC# ":=

"@ '

=

Y: B

> ? Cg E B+ H

3G "+ OC C ' ":e I " # ? Cg


C M5@ =

YB 6 ,4 ."` 5 C L [ Y:N + + + C 5` ' ;g =

. !I: + d +

> ?K

> @ B C + CF+ :G !IC 4'+ > ? Cg + d'

C::=

C:5 B B F A

Y:N

Y: B C +U " K H ;

M 3 = " [:@

"`e+ 4 `+

M 5@

IC` ' de OC " ' 6 ,4 . I ' F + U IO' U I = de OC " ' I + I I ' ,4 +g C , d: C G I + "` 5

I C3+

I{

I :

I+ C ='

C', !I 3@ + + !Ie+= U '

++ 3G

:C ,4

> O + + + I 3 D de OC " ' "` 5

u E ' + + + ? IC N \ˆ Cg H + ":= . " [:@

"`e+ +4 `+ J[ `

, e

G" '

!+

+ + = L E + I a`+ a 4

6 ,4 'C#

= ' L E + C + U , O >; +G !\ O

4 I` G "` 5

H L E d !Ie+= U '

J E O` ;g " '

> ` 4 D kGH ; .YB

C

6 ,4 @ t g a`+ L E I: + "3` # F '

'e O 4 ' ' ? O + + I > :+ [NU + I5`G !I'e O + +++ C D U !Ie+= U de OC

` , . "` 5

. I ` U "3@ + + + ": .":e I M: ` " : . ,4

" A = I 3 D U I+ @

U I+ C F3` 4

|' M: `+ ' + de OC

` , "` 5

F+ " ` +[\ G + "` 5 C , ' M ' +G !I 3@ + + ++4 +g C D U M: ` " : + + f ' U ' +[\ F F U C , #

de OC + + e C ! A

M: ` ' + > :' '`# "3 '

+ 3 =

" [:@

u[

"`e+ 4 `+


6n ,4 "I

>'+ E G + !I 3@ + + '

u E + "` 5 C+

O

G IC N U ":=

, e MN 4 q : "f G . \ 5+ ,4 +g '

.L [ q O` . I +N ! U ' + 4 + ":=

> +H

` !I 3@

de OC F +g "5 B ":

>I

+

' + C:'+ 'C' J, I +g F + I: g + F ++ ! O` C+ de OC

+ \ 5+ ,4 +g U de OC F +g > ? Cg +

` U X B+ Eg

" [:@

"`e+ 4 `+

'

' 5 H

C " #+ > A

6 ,4 C+N ! A +G M5@+ + + := U '

' I:G M + > A

A

"` 5 MF + + I : U I{

. +[:@ "` 5 a K

L [ q O`

"

U "+ OC X `+ C ! A '

. \? O+U >+G F

' MC E G + + 3+ h + C M + F U "'C'

F U M ' > ? Cg +

> 3@ " [:@

"`e+ 4 `+

66 ,4 >I

? O+U U "' e MF + !:F`+ "

+ g K C ` "` 5 a3G

!F` +f @ C U I#:e + B "` 5 C+ !F` " O+ C ' H C

!:F` + g K " g + := U :N, ' + + ' + ::' 5 + "{:I U "I

+ B+ I 4 '

' "` 5 C: K U " F`

:e "C ":e O3 > {:I U . '

": 4

G !:F`

G I: + 5

C , G ;g +:G C'D M : C:G D

K :e I

=

'g Eg

C+ E G +? †":C ' CC# \

' + B "

5+ . "

M , + + I 4 '

U t { '; " F` . '

:e "C 4 C ":e O3 > {:I U > I

+ + C'D

F U eI

' + B !F` + +f @ C U I#:e + B "` 5 C+ !F` " O+ C ' H C .!:F` > 3@ M ` C

!:F` >

? O+U U "' e MF + : + !:F`+ "

F + +: g

!:F`

: + +

G I: + 5

3 M

U ' + ? †":C ' 5 'C#

C , G ;g +:G C'D M . +: g

: K !:F`

: "

G C'D H

+ ::' 5 + "{:I U "I 3 K

G : ' !:F` "

G D K :e I : ' !:F` " G I: + 5

+ B+ M5@+ F

C = 3G ":e I


. +: g

!:F`

G I: + 5

> ? C+ + 3 ,4

\? O+U >+G F !:F`

+[\ G Y + 4 !

F U M ' > ? Cg +

:G !:F` + + u #+

> 3@ " [:@

"`e+ 4 `+

6 ,4 . H C

I 5

f, =

q 3C+ C , +G ;g "` 5 " a`+ a H "+ OC &

F+ U "3 # ,4

3G !:F` ? C+ =

C

de OC d: > ? Cg 6 ,4

+ d: "` 5

.CH + U , 4 5 U k 5+ " : I: g a v ":=

"C O 4 ' U " N "':C+ > E " 4 5 "3D

U , = ' U , "3D + g I 3 U c B I+4 + I ` U !3 ! Eg > +4 # . + , ? I h + C I: + , 3 F '

. " [:@ + 3 '' a ,

"`e+ + 3 ,

+[\ ? I MC '`#+ ! E G + I

Ie 3 + + +O Eg I k #+

,

+G "@ , + + U + b ":=

;g \ˆ 3 g H +G 53

UX

, C I': +

G "+4

de OC

de OC

'e O C \ :

H B "+4

de OC

" de OC a = Eg " I

+G

> CÆ’+ q O`

` i Y B . I= + + + I +O3 U Eg I ' D ! I ` U t ' ! + de OC 3 n


6 ,4 I ‹@`+ + > :`

53

U

:# + "f '

UX

" 3 ? : , de OC C , '#` "5 B "I

U " F`

!F

MC d:C+ U "` 5 . Cf

C ,4

F F U , + d d:C C Æ’ C

C +: g 4 + "5 B

"I

C L [

5 U e I !F` I ` U + g de OC

K Æ’U

C U ,? C d:C ' +O E G .

3 [\

,4 "5 N + " 4 : '; 4 :3 C , @' + ":

4 :3 ? @: 'g ' de OC

C+ " [:@

"`e+ \4 `+

f, =

"3 # 4

.> W F' ."5 B "I

"3G

G I: + 5

:C u +

'e O C \ : ":=

' 5 ,4 + !' \4 : ' t

U "+

"C O de OC

C+

,4 +†':+ .a =

JU C "` 5

I 3@ U

FG d:C M

>G 5

d:C > 3@

.":=

"C O

.u N, F '

'e O

"C O F: '+ M 3

n

. KB M 3

.":= . ." ' " KB q 3 kC U ;g d:C h + C > '

M3 , CU 6

N C+N + ' D U "+ OC ' + + + "` 5 " KN G " U d:C C Æ’ ." ' " KB q 3 I': C Æ’

H

kC5 "+

4

de OC "C#

,4 I':C + Nv h + C + ' C+N IC`# I ` U !3 ! I': ! ! C:+ d:C . I + c G€ !I 3+ F + C ! '

`5 +: + +

3 [\ C 6 ,4 DB L [ '

C + C C

G I: + 5

de OC af + Eg

u E DNg h + C I U "Æ’+Æ’ +O ' L E " F kC5+


.d:C If + d " # > 3 U C: 3 +O3+ + 3 q 3G M 3

U M 3 L E F ' d@ > E > :'

de OC "3 # , 3@

U " ' " C +; B , U ": F` > I

G +: g

d:C ' !F C + #+

+ g de OC L + G t 5 +f @ C U H H ." [:@

" :3 + + "C O L E G "3` # u N, F '

'e O C \ : ":=

"C O

" 4 : '; 4 :3 C , @' I: g t 5

"`e+ \4 `+

>I

=

de OC +[\ ":F C b+ ."G O

d

F

> 3' !e C;

C

>@ B ,4 " :+†C , G +: C t;v , + \ 3 " !I C U u N, M3 Me ' > e D ,4

. 4 `

4 ':

C+ N'

U

3 [\ C n ,4

G I: g

t F U I3 + U a#@: . I k:` : : c 4g U C`

L E CF !

":=

"

= D MN 4 :# "IC "@ B U C

U "A\ 'e O "'f N U " +

C`

"e

U C@# " + + @+ " e ! 3+ F +

G +C 4g '

de OC J ` C+ e C+ I

M3+

C @ g

C@# M3

." ` ‰ + U , \ , C+ { ‰ + U , \ , C+ q { L E CF !

YB

C F ' Eg 4 M:

C5 G U I+ :` U

# ,

G U L [ , '

: G C@#

'

n

." ` . C @ …4 ` U , \ 3 , 3 >; .

C "3G

G ;g 4 ":=

'+ F ,4 K

> D

, e u N, M3 Me ' U > e D U C@# , 4 W

. L [ "55B C= , : G ":= . I:@

: G > e D = C\

O "` 5 C "3G

4 ":=

6

, e MN 4 de OC O @+

, e MN 4 IW @+ U de OC C`

n ,4


":+†C , G +: C t;v " ' \ 3 " @+

. :O ":= . " :C 4' !I : {# C+N+

4 L E + !I+ CC 4 `+ . de OC .":=

":=

"C O | '+ L E + + '+ ! Eg =

" A = de OC + + Y: B !I YN

G ::W+ U Y3 + g L E u4b U

:C "`:` : > : c 4g

C:

U + C::=

4 M3 Me ' U > ` U 4 D + + "+ f

, e MN 4 I: + ++; > # ' + _: @ . :O ":=

G !I3 "'

C:5 B

C+g F +

F N, + + "AG ` F +

!I+ CC F :3 C

@ C:F + F + n

"C O | '+ I: + '+ ! Eg + , 3 ":=

> ? C+ + 3 "@ B

,4

":+†C , G +: C t;v "# N "C O L + H

+ ! Eg + :O "f ' ":=

.":=

.":=

'+ F

UL #

" A = q G+ N ":= " F + : C+ U = C : 4 L E G .I+

., 3 ":=

> ? @++ 4 H

+ de O C !I+H :

"C O M C4 '+ " @+

, e = D MN 4 I + U I 3 U de OC ,H : U I IC Ng U " I +

4 ,4 ` ":=

G ":=

+ g de OC C N4g '+ F

'+ F

de OC H

MN 4 C G #

+

g F + n

." C > @+; F F , q 3G ": A > DC M `+ ; + C F + C+ ' + U " @3 > G @ C N4g UU @ J c@ J :O "f '

":=

"C O M C4 '+ [ c @ J @ ' @ J \U

J J X J @ Y Z[ W

J J ' @ @ e f W J J W J E C : Y3 " +G L E + @ @ h @ [ @ J i Z[ h Y ,4 " :+†C , G :O "f '

. I{ . H

":=

"C O M C4 '+ " @+

U "+ OC X C+ "`:` : > : ! 3+

I53 ` + + ":=

= " :3 C+ > : ! 3+


‡ # , ` = ', " B "':CD > E " 4 5 ; F+

, ` F+

> +4 #

a K

, ' de OC . " B ":=

' , 3 ":=

> ? C+ + 3 "@ B

!A C \ : U > ? @++ a b

c G+ a b

,4 ":+†>; ` .>+ # '

G "C

F+ U 4 , ` = ', U " B "':CD > E " 4 5 ; F+

' d

U "C O `+ ['+ E G + I 3+ C+

; U

U , ` F+

U > +4 #

3 [\ C ,4 I: g I: C X U

G ":=

U" b

> #

Fe Æ’

HB

"C O M C4 '+ " @+ 4 C + IA+

,4 K

>+ # = , „ @ ; F +

+ \ 3 + af G , =[ ,4 +:

E; [:@ +

+4 . I{

U \4 +U U I H U U ++ OC X C+ +`:` : > : ! 3+ C

5 , '

de OC + 3 + :3 d C4 '+ + @+

,4 C U "` 5

:e C

= ' + + + ? ":e

> ? C+

G I: + 5

> ? C€ q 3G L E + e C ' "3 # 4

G I: + 5

> W @+ . +f @

. + + " : + '' aCF+ "@ B a = E > C + !F` ? G C+ C O q; {# u C +; YB . ":e

u + ? O3 g k 5 + + '+ + I: g

> W X5 ? 4U M 3 k 5 + e I !F .+

U IF C "@ B

"

MC

+ g +f @ C U "` 5

+G > W ? @: '+ + f "+ OC

F :e H

F+ C ; d: C +G


+

C

' I j de OC

' G I C '

!A "@ B U IO' U I = ":=

"C O ? 4U "+

: = D I IC Ng U " I

+f U + g de OC C N4g \ ' I ."+

. I+

+ F + , 3 ":=

> ? @++ 4 H

M: +C5 +G U I+ :` U .u F+

U , ` F+

U , ` = '; U + b

HB

+ de O C !I+H : +G ":=

U > +4 # U ":=

, e MN 4 C G #

# , +G C@# C Ie 3 g U L [ , '

M3 ? Æ’ I Ie 3 g U

'+ F ,4 K

e "+4

> D

' I !F

+

G C ' ? @Ng

: +G de OC O @+

: +G > e D C de OC O @+

U , ' de OC +G M C

U C

: Y3

3@

n

. " B "':CD > E " 4 5 ; . de OC ? @N . "' D5 U , K :+ G U > # ! 3+ 6 . I @ U + U I: + " E = > ++ df U de OC ,K: ."+ 4 + ,[G

C: 3 q 3G I:G t 5

de OC

' +G I C ' !A "@ B U + " I I ' ! ' d

A` q :eKC U q : =+ @' I + c @

U + " B ":=

."+

de OC

+G \ C + U " :' " ' d:C ":= . I + " 3

. K

U _W F D F +C

? @: ' "3` #

"C O C , @' ": "C O 4 4 ' 53

4 IO' U I = I + " 3 > O U I #` "+ G O C

>

+ U ? @N

+; 53 ":C C, de OC ,H : F'

M

t5

'e O 4 ' "` 5 "3G

' +G I C ' !A "@ B : "f G

> O U 'e O C \ : ":=

. I 3+ F # > O U 'e O C \ : U ":=

` U K U

" A , U FG I + c @ de OC +G ":F

. " 4 : '; = ." ' C`

> +'

N

de OC +G t 5 :#

e # +

"C O 4 4 ' 53 de OC J 5 5

"G ' ,H ` de OC > :+ +G '++

U 'e O C \ : U ":=

"C O 4 4 ' n


de OC

' +G I C '

!A "@ B U IO' U I = "3` #

":=

'e O C Y B + W

F N M'G uU

F+ ' I !F +G C ' = ."+

. de OC Cf F + ' I > CÆ’g 4 C ` ; jj u '

+: C X "e H

+; +: C t; , + C+ M3+; " W

C` +:G

' I F C M=' ' NU

uU I: + Y U " 3+ u' C+N; F + d .C: 3' C:+ \

C: e H

+ ; +: C X U C + "# N C+ M3+; " W > '

NH

+; C: ' C+ M3+; ,

C` " 3' a =

+; 53 +:G

' I

= E G

. C: 3' C:+ \ u U +: C X C:# N a = E G + "3` #

":=

"C O + C4 ' | ' C: O I` 5 "

I : + C4 ' | ' > '

NH

+ ; C: ' C+ M3+; ,

F+ !+ + " C +; B ; ? =

C` " 3' a = "5 B "I

. I : C4 ' !F CO+ ! E G ' I +G a ' ' + 4

> 4; M3 Me ' [= + "5 B "I

C "f G

C "f G

"+

C: + @ + + !F` C ; d: C +G t ; C "

f de OC

f de OC , 4 5 !F` " ` +[\ +G + C=U I U "3` #

U "+

"C O +

t ; C CF+ ! Eg "+ CO de OC , 4 5 !F` " F`

H

. W [I I:F "G ' > CU U > + CF+ ! > e D C@# + :G + ' I . I:G k 5 !+ U + " 4+ > !F I:G "3 # > ' .C ' '; +C + + != `

F ' I

B C+N u NU ' I+ " C

F+ g !I

O A + + = C+ ; >; +G ; " " , t

FC' Eg + "3 # >; ` +G | ' X+ O

" 3' !F` , 4 5

" B " C +=

| ' !F`

4 C ` ;

' I " C C '+ C ; d: C +G

jS ; , M ' X " I+ C+ F + "

+G "` 5

:e + " "DC+ ' I+ " C

F+ !I C M=d

. u + A "5 B ":e

u + ? O3 U ,

O I+ 3' U I F F` " 3' [:@ + ! U + "3 # !e

u + +G e I !F

" F`

C

C:`

M ' X

' ;g \ H ; + I U " ' C+ K+

u g +G " 4+ e I !F + f 5 C M=d M ' X = .k 5


jS

@ J @ J J @ J E @ J J '

@ A @ @ J +e I !F @Y @ J @

MC

+ g @ W W J @ J H

YE @ ] ]] ] ] ] J @ W @ ] E J @ J J J @ E J J] @ @ @ J Z[ @ @ @ E @J @ @ @ c @J E E J @@ E 'JJ

j\ C > O ' M` CF+ !

> W ? @: '; " f ' I + "3` #

> O '

G " B #

> W F'

4

> 4, M3 Me '

'e O C \ : ":=

"

M`

"C O " :3 C C3

de OC

F+ "` 5 k 5 > O '

f ! 3+ ' "3 # , 3@ ."

":f " ,

N4; ":`5 ":+ C; " + F 4 k 5 O C

+[\ C "C# `+ + + I C:3` #

+ > O '

> W M5`+

.+

U IF C "

G ,4

? : , C+ c G+ H + + M: =" D U , 4 5

> W d H + '# +

H 4 `

B

"` 5

F

": N F F U 6,4 ' C = + U = @+g ": ' 5 " I C " F C: I : F C

":C B > I

U " "'

>I

"` 5 C: q : F g " b

> :C >

' C4 C+ H . L [ k #

.

F + d:

3 C+N+

4 , '

": F + = D I 4 C+ >

'

> # ! 3+ "` 5

d C: '

H


. > CÆ’+ G M , ":

5 L

F + , '

+ b

": F + = D >+ # > #

. IA@` , 3 4

>

'

":=

> :C

5 „ @ ; "` 5

> :C C4 C " B O + 3 =

" [:@

"`e+ 4 `+

,4 ." [:@

"`e+ \4 `+

f, =

FG L E + + B , 4+ !A

3 [\ F F U F:CD+ ' G "` 5 ++ +

,4 C+N L E + " 5

"3CD ":=

!A ": :5@ ":=

> ? C+ C O + N

=

M ' !:A + "`e; +f @ C U "` 5 " [:@

"`e+

:e C

3 5

h + C I U " '

,4 " :+†>; `

G

3 [\ F F , F:CD "` 5

"3` #

= 3'g "` 5

:e ‡

+ + ? H C

3 H

"#: @ a @ U C +G q :e I +O Eg . q; U

U :W > '

. I: + [:@

+ , 4+C C

4 Eg

CF C u C U 4 C F + aCÆ’ Eg . " = + : C+ C +G + Eg .+

.

:

U _W t = h + C " ' C+N L E

: + U _ + + + U C:C+ Eg = 3'+

3 H

\4 `

" :{O

'`' H C , d: C +G

,4 . I c B #+ + > 4 I +L[ " A

C: 3 F F , q 3C+ "5 B

"` 5 + F 3+ + > C D "D # C

+ > I: C "# N + ":=

> :C d: C + + > I: C , + O C "W 4 d + @

I 5 J[ C:5 B #

" + = "` 5 C: ' " B F 4 5 + g d D " :5 C b+

. H C

+ ? @++ C U + : d H + + :5`+ ":@:= d D MF ` 5


,4 " [:@

+ `e;

3 [I ,4

FF , =

+ 3 ": F + ,

F A I: + '

de OC dOB+

,4 ,

":=

,[G

F A F:CD+ +g +G "` 5 d >

' C4 C+

F +

F:# ":=

> : ' " 5 > E ": F` : ": F` > I . " [:@

"`e+ +4 `+

"G = FK + 3C+ L E

,4 C`

"5: C 4

q 3C+ e ' 4 ' M3 F A ,4

de OC "C# ":=

> ? C+ + 3 " [:@

"`e+ 4 `+

n ,4 " C +g ":5B = 5 [I

F + ++ 4g ":@:= +f U +4

+' '; + A 4 ` + "` 5 C: ' ":`5 " + = ? q

+f @ C U H

5 ."3#


Turn static files into dynamic content formats.

Create a flipbook
1020174135026484 مشروع قانون الجمارك 25 9 2017 by اليوم السابع - Issuu