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II SERTE-A — NÚMERO 27

3. Pa3nopea6nTe Ha MneHoae 15.16,17 h 18 me ce npMnaraT-rw> OTHOuieHkie 3annam, HaoHMUM h npyrn nonoöHM Bb3Harpa*fleHM

MneH 20 ,(.,.'

CTynEHTVI

rinamaHMfi, komto crynewT mam cra>caHT, komto e mam e'Stvi HenocpepcTBeHO npenx npucTMraHero cm b enHara nc^oeapiniia' AbpmaBa MecTHo nnue na apyraia Aoroeapsma nbpjKaaa m komto ce HauMpa b nbpeara nocoMewa Abpmaea eoHHCTBeHO c nen-o6pa3oeaHMe mam crax, nonyMaaa 3a caonra ManpbMocá, o6pa3oeaHMe mam era* He ce ce oónarar c oanbUM b nbpeara nocosoHa ffbpxasa npn yertos ne, Me nnauiaHMsrra ca ot mstomhmum M3BbH Ta3M nbpwaea.

Mnen 21

nPEnOAABATBlM

Bb3Harpa>KaeHMe, nonyMeHO 3a npenooaaaHe mam HayMHM M3c/ieaeaHM>i or KaBa canto npM ycnoBue, mb Taxaea mhctwtyum» npeACTaennBa opraHH3amm c MpeanHa uen.

MneH 22

Apyrunoxonn

1. EneMeHTMOT noxona na mcctho nv>uo Ha anwara aorosapnuia AbpiKaaa. HeaaawCMUO or Toea tcbne Bb3HMKBaT, komto ne ca pa3rneAaHM b npeoxoAHMTe MneHOBe Ha rasM cnoroa6a, me ce oönaraT c aaHbUM cauto a tbsm nbpttaea.

2. PaanopefloMTe Ha an. 1 He ce npttnarar no oTHOuieHMe Ha

AOXOflM, paSAMMHM ot AOXOAM OT HBABMMMMO MMyUlOCTBO,

onpeoeneHO a an. 2 Ha mabh 6. xoraro nonyMaTensr Ha TaxxBa AOxoflM. Karo mcctho nme Ha eoHaTa Aoroaapaiua AbpMaaa, M3Bbpuiea CTonaHCKa abmhoct b Apyrara Aoroaap*iua nbpjKaaa - Mpe3 HaMMpamo ce raw mrcto Ha cronaHCKa AeMHOCT mam ocbmecTBDBa b tb3m APyra Abpxaaa HB3aBMCMMM nMMHM ycnyrM vpea nocTonHHa 6asa pa3nono>KBHa Tau m npaaoro mam co6cTBBHOCTTa no oTHouieHMe Ha komto ce nonyMaaaT aoxoamto ca

AeMCTBMT6AH0 CBbp38HM C TaKOBa MflCTO Ha CTOnaHCKa AeMHOCT

mam onpepeneHa 6a3a. B Taxbe cnynaM me ce npMAarar peanopeaoMTe Ha mabh 7 mam maoh 14, cboopasHO cnyMait.

r/IABAIV ' METOflH 3A M3BflrBAHE HA ABOflHOTO AAHbMHO OEJ1ATAHE

Mnen 23

HSEflfBAHE HA ABORHOTO AAHbMHO 06J1ATAHE

AbomhotoaaHbMHO oonaraHe ce M36flrea Katrro enaaaa:

1. B PenytinviKa EbnrapMn abomhoto aaHbMHO oãnarane ce M36nrea xaicro cnenea:

a) Koraro mbctho amuo Ha Bbnrapvm norr/Masa aoxoam, komto b cboraercTSMe c paanopeAowre Ha t33m cnoroA6a MoraT na ce

oônaraT c naHbK b nopryranvis. Bbnrapua. Karo mm3 n pene ma paanopenoMTe Ha 6yxBH 6) m b), me ocboooam ot naHbMHO oonaraHe TBKMBa aoxoam; . . . '

6) Korarro woctho «me Ha Bbnrapnn nonyMaaa eneMew™ ot AOXoa. komto b cbOTBBTCTBMO c pasnopeAÕMTe Ha MneHoae 10, 11 m 12 MoraT na 6baar obnaraHM c naHbun b nopTyranufl, BbnrapMd me AonycHe npMcnaaaHe ot nanbKa Bbpxy noxona Ha TOBa Mecmo AMiie, cyMa pasna Ha Aanbxa. nnaTSH b nopTyranM«. Toea npMcnaaaHe, oóave, hrmb na HaoBMiuasa Ta3n sacT ot naHwca, komto e M3MHcneH npeAM Aa e HanpaseHO npncnanaHeTo, orHaenmo ce no tb3m eneiteHTM ot noxona, nonyveHH b nopTyrannH.

b) Koraio b cbOTeeTCTBMe c npyrw pasnopenón Ha t33m cnoroAoa nonyMOHMirr aoxoa ot mgctho nuiue Ha 6bnrapMfl e ocaooOAeH ot AaHbMHO oonaraHe b Bbnrapn«, Bwirapun momo,-BbnpexM Toea, npn onpeAennHe paaMepa Ha AaHbxa 3a ocTaHann»

AOXOA Ha T0B8 MeCTHO AMUe, aa BIOIIOMM M OCBOOOnOHHH AOXOA-

2. B riopTyrancKaTa PenyônMKa abomhoto naHbMHO oönarane ce M36nrBa Kaiao cneaaa:

a) Koraro mbctho /mue Ha nopTyrann« nonysaaa aoxoam, komto, b cbOTB6TCTBM6 c pa3nopeo6MTe Ha t33m cnoroooa Morar na 6bnaT oânoweHM c oanbuM b BbnrapMn, nopTyranMS me Aonycne npMcnaaaHe or oaHMca Bbpxy aoxana na rosa mbctho nwue cywa paBHa Ha naHwca, nnarreH b BhnrapMd. Tosa npMChaoaHe, ooase. He MO*e na HaoBMmaBa tb3m MacT ot nanbKa abpxy Aoxona, M3MMcneHa npenM oa e HanpaseHO npMcnanaHeTo, kobto e npMMHCAMMa KbM AOxooa, komto Mowe na ce o6aox

6) 'Koraro b CbOTBOTCTBMe c npyrví pasnopepõM Ha t33h cnoroAoa nonyMOHMirr noxon ot moctho rwue Ha nopTyranviB e ocao6aaeH ot naHbMHO o6naraHe e nopTyranufl. nopTyrariMs mojkb, ebnpexM TOBa, npM onpeaenoHe pa3uepa Ha nam>Ka aa ocTaHarmn

AOXOA Ha TOBa MeCTHO AMUe, Aa BKAOMM Vi OCBCÓOAeHMfl aoxoa.

r/lABA V CriEmNDWMHM PA3nOPEA6H MneH 24 HEflMCKPVlMUHAUMfl

1. rpawaaHMTe Ha eAHaTa AoroBapnma Abpacasa He Morar na 6vnaT noonaraHM b Apyrara noroBapnma Abpucasa Ha KaxBcrro m na e oonaraHe htm cabp3aHHTe c Hero 3aAbnMeHM», komto ca paanMMHM mhm no-o6poMBHMT6nHM ot AaHbMHOTo o6naraHe m CBbp3aHMTe c Hero 3anwüKeHMs. Ha komto ca mam MoraT na ÓboaT noono)KeHM rpajKaaHMTe Ha tb3m npyra Abpixasa npn cbiuHTe oÓCTOsrancTBa. m.ocoobho Bbe Bpbsxa c KaMecTBOTO mm Ha mbcthm AMua. Ta3M pasnopeAoa me ce npwnara He3aeMCMM0 or pa3nopeo6aTa Ha mabh 1 m no OTHouieHMe Ha nHua, komto He ca M6CTHM rmua Ha ennaTa mam Ha OBere noroBapniuM AbpwaBM.

2. AaKbMHOTO ofinaraHe Ha m «ero Ha CTonaHCKa AeMHOCT, kobto ripeanpMflTMei «a soHara AoroBapoma AbpwaBâ mm3 b Apyrara AoroBapnuia Abprnasa He mokb Aa 6bne no-He6naronpM«THO d tb3m opyra AoroBappma Abprnaaa, otkoakoto naHbMHOTo oãnaraHero Ha npeonpMimui Ha Taan apyra Abpixaea, komto n3BbpujBaT cbuiara AeMHOCT. Ta3M paanopenoa, o6aMe, He 3anb/uKaBa enHara AoroBapniua obpwaBa na npeAOCTaan na mocthm riMua Ha Apyrara AoroBapMua AbpMaaa KaxBHTo m Aa e ammhm HaManeHM», oôrteKMeHMs nrw npMcnaaaHM» sa uenwre Ha AanbMHOTO oönarane, c ornan rpajKaaHCKOTo mm cbcrooHMe win ceMeüHMTe mm 3aAbnweHM», xaKBHTo t« npeAOCTaa» Ha coöcTBOHUTe cm mbcthm AMua.

3. Oceen b cnyMaHTB. Koraro ce npwnaraT paanopenÖMTe Ha an 1 Ha MA6H 9. an. 7 na mabh 11 m an. 6 Ha MneH 12, amxbm, aaropcKM m AMÚBH3M0HHM BbSHarpaiKAeHMn m ApyTM nnamaHMD ot npeonpMirrMe Ha eAHara Aoroaapsiiua Abp*asa Ha mbctho amub Ha Apyrara AoroBapsnua rjbpMaaa, sa uenMre Ha on penen» hoto Ha o6naraeuMTo neManôM na TSKOsa npennpHtmie, me ce MSKmoMaar ot oónarane npM CMUMTe ycAOBMB, Kaiao axo 6Hxa 6HTIM nnareHM Ha mbctho