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R E P A R T I Ì O D A S R E C E IT A S T R IB U T ç R IA S ��� ��9 KGK �<= �J= H9J LAYX G�< AJ= L9�< 9�J =;= AL9� <9� 1F AXG � � �� ��� ���. =H9 JLAY XG� <G� %+ "�l �9J L��� �� �e�� h �< 9�� " ��� ��� =E 9AK �;9 KGK �l�9 JL�� ��� �<9 ��" ��� ���. =H9 JLAY XG� ;GE �GK �) MFA ;]H AGK �l�9 JL�� ��� �<9 ��" ��� ��9 KGK �<= �J= H9J LAYX G�< AJ= L9�< 9�J =;= AL9� <GK �!K L9< GK� ;GE �G�) MFA ;]H AG� l�9 JL�� ��� �%% % �< 9 �" ��� ��9 KGK �<= �J= H9J LAYX G�A F<A J=L 9�< 9�J =;= AL9� <9� 1F AXG �l�9 JL�� ��� �% �<9 ��" 5. L E G IS L A Ì O T R IB U T ç R IA , V IG æ N C IA , IN T E R P R E T A Ì O E I N T E G R A Ì O ��� �2A ?\F ;A9 �<9 �D=? AKD9 YXG �LJA :ML UJA 9�F G�= KH9 YG ��� �2A ?\F ;A9 �<9 �D=? AKD9 YXG �LJA :ML UJA 9�F G�L =E HG ��� �%F L=J HJ= L9Y XG� <9K �D=A K�LJ A:M LUJ A9K ��� �%F L=J HJ= L9Y XG� :=F A?F 9 ��� �%F L=? J9Y XG 6. O B R IG A Ì O T R IB U T ç R IA ��� �/M B=AL G�9 LAN G ��� �/M B=AL G�H 9KK ANG ��� �+: JA? 9YX G�H JAF ;AH 9D�= �G: JA? 9YX G�9 ;=K K_J A9 7. 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J9D ��� ���. =;D 9E 9Ya =K� =�J =;M JKG K�F G�H JG; =KK G�L JA: MLU JAG �9< EA FAK LJ9 LAN G ��� ���� GF; =KK XG� <=� E= <A< 9�DA EA F9J �=E �E 9F< 9<G �<= �K= ?MJ 9FY 9 ��� ���� GF; =KK XG� <=� E= <A< 9�DA EA F9J �GM �<= �LM L=D9 �9F L=; AH9 <9 �=E �GM LJ9 K�= KHZ ;A= K�< = 9YX G�B M<A ;A9 D ��� ���, 9J;=D9 E= FLG ��� �!P LAF YXG �<G �;J Z<A LG� LJA: MLU JAG ��� ���, 9?9 E= FLG ��� ���� GE H=F K9Y XG ��� ���0 J9F K9Y XG ��� ���. =E AKK XG ��� ��� =;9 <\F ;A9 �=�H J=K ;JA YXG ��� ���� � = ;9< \F; A9 ��� ���� �,J =K; JAY XG ��� ���� GFN =JK XG� <=� <=H _KA LG� =E �J= F<9 ��� ���, 9?9 E= FLG �9F L=; AH9 <G� =�@ GE GDG ?9Y XG� <G� D9F Y9E =FL G ��� ���� GFK A?F 9YX G�= E� H9? 9E =FL G ��� ��� =;A KXG �<= >AF ALAN 9�F 9K� =K> =J9 K�9 <E AFA KLJ9 LAN 9�G M�B M<A ;A9 D ��� ��� � 9 YXG �=E �H9 ?9E =FL G ��� �!P ;DM KXG �<G �;J Z<A LG� LJA: MLU JAG ��� ���% K=F YXG � �� � � ��� ���� FAK LA9 ��� �,J =>= J\F ;A9 K�< G�; JZ< ALG �LJA :ML UJA G 9. E X E C U Ì O F IS C A L ��� �+: B=LG �<9 �=P =;M YXG �>AK ;9D ��� �(= ?AL AE A<9 <=� H9J 9�H JGH GJ� =�H 9J9 �J= KHG F<= J ��� �%F K;J AYX G�= E� <]N A<9 �9LA N9 ��� �"G JG� ;GE H=L =FL = ��� �,J 9RG �H9 J9� HJG HGK ALM J9 ��� ��D ?ME 9K� H=; MDA 9JA <9< =K� <G� JALG ��� ���# 9J9 FLA 9�< G�B M]R G ��� ���, =F@ GJ9 o n l in e ��� ���, J=K ;JA YXG �AF L=J ;GJ J=F L= ��� � = >=K 9K� <G� =P= ;ML 9<G ��� ���! E: 9J? GK� V�= P=; MYX G ��� ���� �,J 9RG �H9 J9� HJG HGK ALM J9 ��� ���� �,J 9RG �H9 J9� J=K HGK L9 ��� ���� ��G F;= KKX G�< =�= >=A LG� KMK H=F KAN G ��� ���� �-M 9<J G�; GE H9J 9LAN G�l �(= A�F ���� ��� �� �=�� ,� ��� ���! P;= YXG �<= �HJ Z�= P=; MLA NA< 9<= � �� � � 1. 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AK� D9J @ 9B9 NAK L9 IM= HJ= N9D =;= =E FGK KG KAK L=E 9L JA: MLU JAG 99 HDA ;9Y XG <G HJA F;] HAG <9 D=? 9DA< 9<= �=K LJAL 9� �K KAE K=F <G J=; =:A <G GH G<= J< =LJ A:M L9J I M= ;@9 E9 J=E GK 9IM A< =; GE H=L \F� ;A9 LJA: MLU JA9 G M; GE H=L \F; A9 H9J 9A FKL ALM AJ LJA: MLG K <=N =G =FL => =<= J9L ANG H 9J9 =P= J;\ �D9 �D= ?AK D9J � 1. 1 C o m p et n ci a tr ib u t ri a e ca p ac id ad e tr ib u t ri a at iv a 1E 9 AE HGJ L9F L= <A> =J= F;A 9YX G IM= E= J=; = K=J >=A L9 Z 9 <9 ;GE H=L \F; A9 LJA: MLU JA9 ;GE J=D 9YX GV ;9H 9;A <9< =LJ A:M LUJ A99 LAN 9 B UI M= 9E :9K K= 9HJ GPA E9 E E9 K B9E 9AK �K= �;G F>M F<= E� T> 9LG IM= G= FL= >=< =J9 LAN GI M= J=; =:= ;GE H=L \F; A9 K=E HJ= K=J U; 9H9 R< =A F� L=? J9J 9 J=D 9YX G BMJ ]<A ;9 LJA: MLU JA9 F 9 IM9 DA< 9<= <= KMB =ALG 9LAN G =PA ?AF <G G ;ME HJA E= FLG <9 HJ= KL9 YXG HGJ H9J L= <G KMB =ALG H9K KAN G� LG< 9NA 9 HG< =JU <=K HAJ �K= <=K K9� HJ= JJG ?9L AN9 �J= H9K K9F <G� 9�9 �GM LJ9 �=F LA< 9<= �;9 KG� 9KK AE �<= K=B =� + HJ_ HJA G9 JL� �h <G �0 * <AK Ha= IM= m9 ;GE H=L \F; A9 LJA: MLU JA9 ZA F<= D=? UN= D K9D NG 9LJ A:M AYa =K <9K >MF Ya= K< =9 JJ= ;9< 9J GM >AK; 9DAR 9J LJA: MLG K G M< == P=; ML9 JD= AK K=J NAY GK 9LG KG M< =;A Ka= K9 <E AFA KLJ9 LAN 9K =E E9 LZJ A9 LJA: MLU JA9 ; GF> =JA <9 HGJ ME 9 H=K KG9 �BM J]< A;9 �<= �<A J=A LG� Hb: DA;G �9�G MLJ 9�� ���� n� �K KAE =F L=F <9� K= HGJ ;GE H=L \F; A9 LJA: MLU JA9 9H GKK A:A DA< 9<= <= ME =FL => =<= J� 9LAN G� =K GE =FL =G K= FL= K< =L\ E 9; GE H=L \F; A9� AFK LALM AJL JA: MLG KH GJ >GJ Y9 <= 9ML GJA R� 9YX G; GFK LALM ;AG F9D = HGJ ;9H 9;A <9< =L JA: MLU JA9 9LAN 9 9I M9D A>A; 9YX GI M= <=L ZE G KMB =ALG �9LA NG� H9J 9�= PA? AJ�G �;M EH JAE =FL G�< 9�G :JA ?9Y XG� + KMB =ALG 9LAN G IM= J=; =:= L9D ;9H 9;A <9< =H GJ <=D =?9 YXG H G<= JU K=J ME GML JG =FL => =<= J9L ANG M E9 H=K KG9 BMJ ]<A ;9 <= <AJ =ALG Hb: DA;G GM ME 9H =KK G9 BMJ ]<A ;9 <= <AJ =ALG �HJ AN9 <G� �H9 J9= KL9 L9AK �� 1. 2 C ar ac te r st ic as p ri n ci p ai s d a co m - p et n ci a tr ib u t ri a 1. 2. 1 In d e le g a b ili d a d e �G J=; =:= J9 ;GE H=L \F; A9 LJA: MLU JA9 G= FL= >=< =J9 LAN GJ =;= := L9F LG 9H GKK A:A DA< � 9<= <= D=? AKD9 J; JA9 F<G LJA: MLG K; GE GL 9E :ZE 9K HJ= JJG ?9L AN9 K< =; 9JU L=J 9<E AFA KLJ9 L� ANG �IM =�H =JE AL=E �9�> AK; 9DAR 9YX G�= �9J J=; 9<9 YXG �<G K�LJ A:M LGK �;J A9< GK� "A; 9; D9J GI M= FXG :9K L9J A99 G= FL= >=< =J9 LAN GJ =;= :=J <9 �G FKL ALM AYX G" =<= J9D G HG< =J <= ;JA 9J LJA: MLG KK =F XG J=; =:= KK= L9E :ZE GK HG< =J= K< => AK; 9DAR U�D GK = 9JJ =;9 <U� DGK �/ =JA 9G E= KE GI M= <=L =J GH G<= JK =E 9H GKK A:A DA< 9<= <= ;GD G;U �DG =E HJU LA;9 � �K KAE ; GFK A<= J9F <G =KK 9K LJ\ K> MFY a=K HJA F;A H9A K� D=? AKD9 J >AK; 9DAR 9J =9 J� J=; 9<9 J� IM= J=; =:= G= FL= IM9 F<G <9 GML GJ? 9< 9; GE H=L \F; A9 LJA: MLU JA9K MJ? =G IM= KLAG F9E =FL GF GK =FL A<G <= N=J A>A; 9J K= @U HGK KA: ADA< 9<= <= L9AK >MF Ya= KK =J= E J=� H9K K9< 9K <= ME =FL =9 GML JG GM KAE HD= KE =FL =K =@ UH GKK A:A DA< 9<= <= G= FL= >=< =J9 L� ANG �KAE HD= KE =FL =�J =FM F;A 9J� 9G� <AJ =ALG �;G F;= <A< G� -M 9F< GK == KLU 9F9 DAK9 F<G 9> MFY XG HJA F;A H9D <= D=? AKD9 JI M= =F; 9:= Y9 9; GE � H=L \F; A9 LJA: MLU JA9 FXG K= NAK DME :J9 9H GKK A:A DA< 9<= <= J=H 9KK =< =KK 9; GE H=L \F; A9 <= ME =FL =9 GML JG� 0J9 L9� K= GH G<= J< =D =?A KD9 J< =9 LJA: MAY XG AF< =D= ?UN =D FXG @9N =F< G HGK KA: ADA< 9<= <= 9H =KK G9 HGD ]LA; 9I M= GJ =;= :=M LJ9 FK> =JA �DG 9G MLJ 9 F =E E= KE GH GJ >GJ Y9� <=� D=A� �K H=K KG9 KH GD] LA;9 KAF KLAL M=E LJA: MLG K= E >MF YXG <= HG< =J 9LJ A:M ]<G H=D 9� GF� KLAL MAY XG "=< =J9 D= K =9 KKA E Z KGE =FL =G HJ_ HJA GL =PL G; GFK LALM ;AG F9D K =9 DL=J 9<G HG< =JA 9H JGN G;9 J9 =N= FLM 9D 9DL= J9Y XG <9K J=? J9K <= ;GE H=L \F; A9� *G L=� K= IM= 9 � �� � � <AK LJA: MAY XG <9K ;GE H=L \F; A9K BU Z> =AL9 <= EG <G 9 JA? A<9 E= FL= J= H9J LAJ GH G<= J< = LJA: ML9 J9 ;9< 9M E <GK =FL =K >=< =J9 LAN GK� ,G JL9 FLG K =FL A<G 9D? ME >9J A9 K= GK =FL =K HM< =KK =E �HG J�E =J9 �;G FN= FA\ F;A 9 �9 DL=J 9J� 9�J =?J 9�> AP9 <9� ,G JG MLJ GD 9<G ; GE GE =F; AGF 9E GK 9FL =JA GJE =FL = 9DZ E <9 >MF YXG <= D=? AKD9 J FG K=F LA< G< =; JA9 JLJ A:M LGK 9 1F AXG G K! KL9 <GK G AK LJAL G" =<= J9D =G K) MFA ;]H AGK J=; =:= E >MF Ya= K9 <E AFA KLJ9 LAN 9K <= >AK; 9DAR 9J =9 JJ= ;9< 9J L9AK LJA: MLG K�! KL9 K H GJ KM9 N=R 9G ;GF LJU JAG <9 >MF YXG HJA F;A H9D <= D=? AKD9 J H G<= JXG K=J LJ9 FK> =JA <9K 9G MLJ G= FL= >=< =J9 LAN G 9M E9 H=K KG9 BMJ ]<A ;9 <= <AJ =ALG Hb: DA;G GM 9M E9 H=K KG9 BMJ ]<A ;9 <= <AJ =ALG �HJ AN9 <G� �H9 J9= KL9 L9AK �� �G EG BU J=> =JA <G 9= KK9 IM9 DA>A ;9Y XG <G KMB =ALG IM= D@= H=J EA L= >AK; 9DAR 9J =9 J� J=; 9<9 JG KLJ A:M LGK <U� K= GF GE =< =; 9H9 ;A< 9<= LJA: MLU JA9 9LAN 9 G MK =B9 H GKK A:A DA< 9<= <= GK MB= ALG AFL =?J 9J 9J =D9 YXG BMJ ]<A ;9 LJA: MLU JA9 F9 IM9 DA< 9<= <= KMB =ALG 9LAN G= =P= J� ;=J �K= M�< AJ= ALG �KM :B= LAN G�< =�= PA? AJ�G �;M EH JAE =FL G�< 9�H J=K L9Y XG� )M ALG AE HGJ L9F L= D=E :J9 JI M= @U AF< =D= ?9: ADA< 9<= <9 ;GE H=L \F; A9 LJA: MLU JA9 9G H9K KG =E IM= K= H=J EA L= 9< =D= ?9Y XG <9K >MF Ya= K< => AK; 9DAR 9J =9 JJ= ;9< 9J IM= BMF L9K �H= J>9 R=E �G�I M=� K=� <=F GE AF9 �;9 H9; A<9 <=� LJA: MLU JA9 �9LA N9� 1. 2. 2 Ir re n u n ci a b ili d a d e = 9;G J<G ;GE G; GFL =PL G< GL _HA ;G 9FL =;= <=F L= L=E GK >AP 9<G IM= 9; GE � H=L \F; A9 LJA: MLU JA9 H GJ J=H J=K =FL 9J HG< =J <= ;JA 9YX G< =L JA: MLG K9 LJA: M]< G9 GK =FL =K >=< =J9 LAN GK �FX G�Z �H9 KK] N=D �<= �<= D=? 9YX G� 9 E= KE 9> GJE 9 = K=? MAF <G 9E =KE 9DA F@9 <= J9; AG; ]FA G HGJ K=J =E J]? A<9 K9 K J=? J9K ;GF KLAL M;A GF9 AK< =9 LJA: MAY XG <= ;GE H=L \F; A9 FXG @9N =JA 9H GKK A:A DA< 9<= <= K= ;G? AL9J �<9 �J= FMF ;A9 :AD A<9 <=� <G� HG< =J� J=; =:A <G� H=D G�= FL= � ,G <=J A9 FG =FL 9FL G =K =N =JU E9 AK9 <A9 FL= < =AP 9J G= FL= >=< =J9 LAN G< == P=J ;=J 9> 9;M D<9 <= <= ;JA 9YX G< GK LJA: MLG KI M= D@= >GA 9LJ A:M ]<9 E 9K FXG HG< =JA 9J =FM F;A 9J 9G� <AJ =ALG �;G FKL ALM ;AG F9D E= FL= �?9 J9F LA< G�< =�> 9R\ �DG � 1. 2. 3 In ca d u ca b ili d a d e ,G <=� K= 9>A JE 9J IM= G= P=J ;]; AG <9 ;GE H=L \F; A9 LJA: MLU JA9 J=; =:A <9 ZA F;9 � <M; UN= D �G M�K =B9 �FX G�@ U�H J9R G�< =L= JE AF9 <G� H9J 9�I M=� K=B 9�= D9�= P=J ;A< 9� 0= E� K= HGJ L9F LG IM= GF XG =P= J;] ;AG <9 ;GE H=L \F; A9 LJA: MLU JA9 9A F<9 IM= HGJ HJG DGF ?9< GL =E HG FXG L=E 9H JGH JA= <9< =< =A EH =<A JI M= 9H =KK G9 HGD ]LA; 9N =F@ 99 G >AF 9D�; JA9 J�G �LJA :ML G�I M=� D@= �>G A�;G FKL ALM ;AG F9D E= FL= �9LJ A:M ]<G � � �� � � !P =E HDG E9 J;9 FL= IM= K= HG< =; AL9J F=K K= ;9K GZ GA EH GKL GK G:J =? 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KL9 <GK G AK LJAL G" =<= J9D =G K) MFA ;]H AGK KXG DAN J=K H9J 9= P=J ;AL9 JK M9 ;GE H=L \F; A9 LJA: MLU JA9 H G<= F<G 9KK AE ;JA 9J� GM� FXG �GK �LJA :ML GK� IM= �9�� GFK LALM AYX G�D @=K �GM LGJ ?GM � T; =JL GI M= HGJ K=J >9; MDL 9LAN GG =P= J;] ;AG <9 ;GE H=L \F; A9 GK =M FXG =P= J;] ;AG FXG L=E G; GF< XG <= LJ9 FK> =JA �D9 9G MLJ 9G MG MLJ 9K H=K KG9 KH GD] LA;9 K�% KKG HGJ IM= DA ?� 9<9 V ;9J 9;L =J] KLA; 9 <9 >9; MDL 9LAN A<9 <= <9 ;GE H=L \F; A9 LJA: MLU JA9 L=E GK 9 KM9 AF< =D= ?9: ADA< 9<= � �K KAE G >9L G< =9 H=K KG9 HGD ]LA; 9F XG =P= J;= JK M9 ;GE H=L \F; A9 LJA: MLU JA9 FXG H=J EA L=�I M=� GML J9� H=K KG9 �HG D]LA ;9� HGK K9� =P= J;\ �D9 � �G F;D MA� K= HGJ L9F LG IM= Z; 9J9 ;L= J]KL A;9 IM= AF IM= KLAG F9N=DE =FL = E9 J;9 9 ;GE H=L \F; A9 LJA: MLU JA9 9> 9;M DL9L ANA <9< =� 1E 9H =IM =F9 G:K =JN 9YX GI M= E= J=; =K =J LJ9 RA< 9Z FG LG; 9FL =9 GA EH GKL GK G:J =; AJ; MD9 YXG <= E= J;9 <GJ A9K �%� )/ � I M= <= 9;G J<G �;G E� NUJ AGK �9M LGJ =K� J=F GE 9<G K �F XG� G:= <=; =�9 �L9D �KAK L=E ULA; 9� !F L=F <=� K= IM= G% �) /L =E ;9J UL= JF 9;A GF9 D= H GJ AKK G <=N =JU G:J A?9 LGJ A9� E= FL= K=J AFK LALM ]<G HGJ LG< GK GK !KL 9<G K�E =E :JG K K G: H=F 9< =K =; GE HJG E= L=J G KAK L=E 9� 1. 3 C la ss if ic a o d as e sp c ie s d e co m - p et n ci a tr ib u t ri a 1. 3. 1 C o m p e t n ci a p ri va tiv a � �� � � = FGE AF9 �K= HGJ ;GE H=L \F; A9 HJA N9L AN9 9IM =D9 J=K =JN 9<9 9GK =FL =K >=< =J9 LAN GK H9J 9�9 �AF KLAL MAY XG� <=� AE HGK LGK � = 9;G J<G ;GE G9 JL� ��� <9 �" H =JL =F; =E V; GE H=L \F; A9 <9 1F AXG �AE HGK LG KG: J= AE HGJ L9Y XG �%%� AE HGK LG KG: J= =PH GJL 9YX G� %!� AE HGK LG KG: J= HJG <ML GK AF< MK� LJA9 DAR9 <GK �%, %� AE HGK LG KG: J= GH= J9Y a=K >AF 9F; =AJ 9K �%+ "� AE HGK LG <= J=F <9 �%. � AE HGK LG L=J JALG JA9 DJ MJ9 D� %0. � AE HGK LG KG: J= ?J9 F<= K> GJL MF9 K� %# "� K=F <G IM= 9AF <9 @U HJ= NAK XG FGK 9JL K�� �� %= %% =� �� e� h < 9� 9JL 9H 9J9 ;JA 9YX G< =F GNG KAE � HGK LGK =F GN9 K; GFL JA: MAY a=K �J= KA< M9A K� =G AE HGK LG =PL J9G J<A FUJ AG <= ?M= JJ9 F 9A E� AF\ F;A 9�G M�F G�; 9KG �<= �?M =JJ 9�= PL= JF9 � �AF <9 HG< =E GK ;AL9 J9 ;GE H=L \F; A9 HJA N9L AN9 <9 1F AXG H9J 9; JA9 YXG <= GML JGK LJA: MLG K ;GE G= EH JZK LAE GK ;GE HMD K_J AGK �9J L�� �� <9 �" � ;GF LJA: MAY a=K KG; A9AK ;GF LJA: MAY a=K <= AFL =JN =FY a=K FG <GE ]FA G= ;GF `E A;G ��% ! �= ;GJ HGJ 9LAN 9K �9J L� ��� ca p u t �< 9�� "�� �G E J=D 9YX GV ;GE H=L \F; A9 HJA N9L AN9 <GK !KL 9<G K= AK LJAL G" =<= J9D L= J]9 EG K FG 9JL �� �� <9 �" 9H J=N AKX G< GA EH GKL GK G:J =; AJ; MD9 YXG <= E= J;9 <GJ A9K �%� )/ � AE HGK LG KG: J= 9H JGH JA= <9< =< =N =]; MDG K9 MLG EG LGJ =K �%, 2� � =A EH GKL GK G:J =9 LJ9 FKE AKK XG ca u sa m o rt is =�< G9Y a=K ��%0 �) � � ,G J> AE F G9 JL� ��� <9 �" ;GF KL9 99 LJA: MAY XG <= ;GE H=L \F; A9 HJA N9L AN9 9GK )M FA; ]HA GK = AKLJ ALG "=< =J9 D I M= HG< =JX GA FKL ALM AJG AE HGK LG KG: J= 9H JGH JA= <9< = L=J JALG JA9 DM J:9 F9 �%, 01 � G AE HGK LG KG: J= K=J NAY GK �%/ /� =G AE HGK LG KG: J= 9L J9F K� EA KKX G�< =�: =FK �AE _N= AK�� %0� %�� 1. 3. 2 C o m p e t n ci a c o m u m = FGE AF9 �K= ;GE ME 9; GE H=L \F; A9 H9J 9A FKL ALM AYX G< =L 9P9 K= ;GF LJA: MAY a=K <=� E= D@G JA9 �;M B9�A FKL ALM AYX G�I M9D IM= J�< GK� =FL =K� >=< =J9 LAN GK� HG< =�; GF; J=L AR9 J� /=J U; GE H=L =FL =H 9J9 AFK LALM AYX G< GK J=> =JA <GK LJA: MLG KI M=E HJ= KL9 JK =JN AYG Hb: DA;G =P =J; =J J=? 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M=J J9 =PL =JF 9G MK M9 AE AF\ F;A 9� .= >=J A<G KA EH GKL GK =E J9R XG <= KM9 H=; MDA 9JA <9< = HG< =JX G J=H =LAJ >9L G ?=J 9<G J H �=P � < =G MLJ GL JA: MLG BU =PA KL= FL= = <= 9;G J<G ;GE GL =PL G; GFK LALM ;AG F9D L9AK AE HGK LGK HG< =JX GG MF XG =KL 9J ;GE HJ= =F< A<G KF 9; GE H=L \F; A9 LJA: MLU JA9 <9 1F � AXG �%K KG KA? FA> A;9 IM= HG< =JA 99 1F AXG H 9J9 ;JA 9YX G< =KK =K AE HGK LGK =PL J9G J<A FUJ AGK MLA DAR9 J�K =�< 9�= KLJM LMJ 9�< =�LJ A:M LG� H=J L=F ;=F L=�9 GK� <=E 9AK �=F L=K �<9 �"= <=J 9YX G� �AF <9 IM= F=K K= ;9K GK =N AKDM E: J= 9H GKK A:A DA< 9<= <= :AL JA: ML9 YXG GM b is in id em G IM= ZN =<9 <G =E FGK K9 GJ< =E NA? =FL = A EH GJL 9FL == K;D 9J= ;=J IM= F= KK9 KK ALM � 9Ya =K =PL J9G J<A FUJ A9K L9 AK> =F` E= FGK 9;9 :9E K=F <G 9<E ALA< GK <= 9;G J<G ;GE AFL =J� HJ= L9Y XG� IM= �<= >DM A�< 9�H J_H JA9 �D=A LMJ 9�< G�9 JLA? 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KL9 <G <= 9D? ME 99 LAN A<9 <= =K� H=; ]>A; 9J =D9 LAN 99 G; GFL JA: MAF L= KXG NAF ;MD 9<9 K9 ME 99 LM9 YXG =KL 9L9 DJ= D9; AGF 9<9 9G =P= J;] ;AG <G HG< =J <= HGD ];A9 GM VH J=K L9Y XG <AK HGF A:A DAR9 YXG <= K=J NAY GH b:D A;G =K� H=; ]>A; G= <AN AK]N =D� �K KAE H G<= �K= <AR =J IM= 9K L9P 9K L\E ;9J UL= JJ =LJ A:M LAN GG M ;GF LJ9 HJ= KL9 ;AG F9D � *X G< =N= EG K; GF> MF< AJL 9P9 ;GE L9J A>9 GM HJ= YG Hb: DA;G M E9 N=R IM= H GJ =K� L9J =E KM: E= LA< 9K 9J =?A E= KB MJ] <A; GK <AN =JK GK HGK KM= E ;9J 9;L =J] KLA; 9K <A> =J= FL= K ;GF >GJ E= �<= KL9 ;9< 9K� 9:9 APG � T A X A S T A R IF A O U P R E O P ò B L IC O E n q u a d ra -s e n o r e g im e ju r d ic o d e d ir e ito p b lic o E n q u a d ra -s e n o r e g im e ju r d ic o d e d ir e ito p ri va d o e sp ci e d e t ri b u to N o t ri b u to O b se rv a o s p ri n c p io s tr ib u t ri o s, c o m o o c a so d o p ri n c p io d a le g a lid a d e N o n e ce ss ita o b se rv a r o s p ri n c p io s tr ib u t ri o s C o m p u ls ri a F a cu lta tiv a E x. : T a xa d e c o le ta d e e sg o to E x. : T a ri fa d e t e le fo n ia � �� � � 3. 2. 1 T a xa s d e p o d e r d e p o lc ia + =P= J;] ;AG J=? MD9 J< GH G<= J< =H GD] ;A9 I M= ;9J 9;L =JA R9 G> 9LG ?=J 9<G J< =KK 9 L9P 9 HG< =K =J =FL =F< A<G ;GE G9 IM= D= <=K =E H=F @9< GH =DG _J? XG ;GE H=L =FL = FGK DAE AL=K <9 D=A 9HD A;U N=D I M= DAE AL9 GM <AK ;AH DAF 9< AJ= ALG AF L=J =KK =G MD A:= J<9 <= J=? M� D9E =FL 9F< G9 HJU LA;9 <= 9LG GM 99 :KL =FY XG <= >9L G= E ;ME HJA E= FLG <= AFL =J= KK= Hb: DA;G ��* =KK =�K =FL A<G �=K LU�G �9J L��� ��< G�� 0* � 3. 2. 2 T a xa s d e s e rv i o p b lic o = 9;G J<G ;GE G9 JL� �� <G �0 * 9K L9P 9K <= K=J NAY GH b:D A;G HGK KM= E ;GE G >9L G? =J9 <GJ 9M LADA R9Y XG =>= LAN 9G MH GL= F;A 9D <= K=J NAY GH b:D A;G =KH =;] >A; G= <A� NAK ]N= D H J=K L9< G9 G; GFL JA: MAF L= GM HGK LG 9K M9 <AK HGK AYX G� + 9JL �� �< G� 0* A<= FLA � >A; 9M E K=J NAY GH b:D A;G =KH =;] >A; G= <AN AK]N =D :=E ;GE GI M9F LG 9K M9 MLA DAR9 YXG =>= LAN 9�G M�H GL= F;A 9D � <9� K=? MAF L=�> GJE 9� � � �� S E R V I O P ò B L IC O U T IL IZ A D O P E L O C O N T R IB U IN T E S E R V I O P ò B L IC O E fe ti v a m e n te Q u a n d o f o r u su fr u d o a q u a lq u e r t tu lo. P o te n c ia lm e n te Q u a n d o , d e u til iz a o c o m - p u ls ri a , se ja co lo ca d o a d is - p o si o p o r a tiv id a d e a d - m in is tr a tiv a e m e fe tiv o fu n ci o n a m e n to . E s p e c f ic o s Q u a n d o p o ss a s e r d e st a ca d o e m u n id a d e s a u t n o m a s d e in te r- ve n o , d e u n id a d e , o u d e n e ce ss id - a d e s p b lic a s. D iv is v e is Q u a n d o s u s- ce t ve l d e u til iz - a o , se p a ra d a - m e n te , p o r p a rt e d e c a d a u m d o s se u s u su ri o s. 3. 3 C o n tr ib u i es d e m el h o ri a �; GFL JA: MAY XG <= E= D@G JA9 ZM E LJA: MLG <= ;GE H=L \F; A9; GE ME <9 1F AXG < GK !KL 9<G K <G AK LJAL G" =<= J9D =< GK )M FA; ]HA GK FG WE :AL G< =K M9K J=K H=; LAN 9K 9L� JA: MAY a=K I M= HGK KMA ;GE G> 9LG ?=J 9<G J9 N9D GJA R9Y XG AE G:A DAUJ A9 <=; GJJ =FL =< =G :J9 Hb: DA;9 �9J L�� �< G� 0* ��+ :K= JN= �K= IM= 9 G; GFL JUJ AG <GK AE HGK LGK =< 9E =KE 9 >GJ E9 IM= 9K L9P 9K ZM E LJA: MLG NAF ;MD 9<G 9M E9 9LM 9YX G< G! KL9 <G� *= KK= ;9K G 9 ;GF LJ9 HJ= KL9 YXG <G !KL 9<G GH= J9� K= 9LJ 9NZ K< =G :J9 KH b:D A;9 KI M= AE HDA IM= E 9N 9DG J� AR9 YXG <G AE _N= D< G; GFL JA: MAF L= IM= K=J U; G:J 9<G 9> AE <= IM= FXG G;G JJ9 GK =M =F� JAI M=; AE =FL G�K =E �;9 MK9 � .= KK9 DL=� K= IM= 9; GFL JA: MAY XG <= E= D@G JA9 ZA FKL ALM ]<9 H9J 9; MKL =9J G:J 9 Hb: DA;9 <9 IM9 D< =;G JJ9 N9D GJA R9Y XG AE G:A DAUJ A9� *G =FL 9FL GG �0 * =F XG 9� GFK LALM � AYX G" =<= J9D =K L9: =D= ;= �D AE AL=K 9G K=M N9D GJ� ME LGL 9D =G MLJ GA F<A NA< M9D �! FIM 9FL G GH JAE =AJ GD AE AL9 9; G:J 9FY 9< GL JA: MLG 9G N9D GJ <9 <=K H=K 9J =9D AR9 <9 ;GE 9G :J9 N=< 9F< GI M= G! KL9 <G 9JJ =;9 <= N9D GJ KMH =JA GJ 9G K=M ;MK LG GK =?M F<G DAE AL9 9; G� :J9 FY9 9G 9;J ZK; AE G <= N9D GJ FG AE _N= D< G ;GF LJA: MAF L= :=F =>A ;A9 <G H=D 9G :J9 Hb: DA;9 � � � � � � ;GF LJA: MAY XG <= E= D@G JA9 KGE =FL =H G<= JU K=J ;G: J9< 9< =HG AK <= G;G JJA< 99 N9D GJA R9Y XG AE G:A DAUJ A9 =9 KM9 D=A ;GJ J=K HGF <=F L=< =N= JU G:K =JN 9J GK J=I MAK ALG K= FM� E= J9< GK� FG� 9JL ���� �<G ��0 *� 3. 4 E m p r st im o s co m p u ls ri o s 0JA :ML G< =; GE H=L \F; A9 =P; DMK AN9 <9 1F AXG ; 9J9 ;L= JAR 9<G H=D 9K M9 G:J A?9 LGJ � A=< 9<= <= J=K LALM AYX G GK =E HJZ KLAE GK ;GE HMD K_J AGK KGE =FL =H G<= E K=J AFK LALM ]<G K E= <A9 FL= D=A ;GE HD= E= FL9 JF 9K @AH _L= K=K =FM E= J9< 9K FGK AF; AKG K% =% %< G9 JL� ��� <9 �" � +K =E HJZ KLAE GK ;GE HMD K_J AGK AFK LALM ]<G KH 9J9 9L= F<= J9 <=K H=K 9K =PL J9G J<A FUJ A� 9K =E ;9K GK <= ?M= JJ9 =PL =JF 9G MK M9 AE AF\ F;A 9 GM 9AF <9 =E ;9K GK <= ;9D 9E A<9 <= Hb: DA;9 KX G= P;= Ya= KV 9FL =JA GJA <9< =9 FM9 D= V9 FL= JAG JA< 9<= FGF 9?= KAE 9D� 9JL �� �� e �h <9 �" � H G<= F<G K=J =PA ?A< GK <= AE =<A 9LG �, GJ KM9 N=R G K= EH JZK LAE GK ;GE � HMD K_J AGK < =KL AF9 <GK 9G AFN =KL AE =FL GH b:D A;G <= ;9J UL= JM J?= FL= =< =J =D= N9F L= AF� L=J =KK =�F 9;A GF9 D �< =N= E� G:K =JN 9J� 9�9 FL= JAG JA< 9<= �9F M9D ��9 JL�� ��� �%% % b �<9 ��" �� T< =K ME 9AE HGJ LWF ;A9 J=K K9D L9J IM= GK =E HJZ KLAE GK ;GE HMD K_J AGK KGE =FL =H G� <=E K=J AFK LALM ]<G KF 9K @AH _L= K=K HJ= NAK L9K F9 �G FKL ALM AYX G" =<= J9D = IM= =KL 9F XG HJ= N\ 9K M9 AFK LALM AYX GH 9J9 99 :KG JYX GL =E HGJ UJA 9< =H G<= J9 IMA KALA NG� = KK9 >GJ E9 G AF; AKG %%% <G 9JL �� �< G� 0* 9 GL J9R =J =KK 9H GKK A:A DA< 9<= F XG >GA J=; =H; AGF 9<G H=D 9 �G FKL ALM AYX G�9 LM9 D� � =PA ?\F ;A9 <= D=A ;GE HD= E= FL9 JH 9J9 9A FKL ALM AYX G< GK =E HJZ KLAE GK ;GE � HMD K_J AGK H J=N AKL9 F9 HJ_ HJA 9� GFK LALM AYX G" =<= J9D �9J L�� �� ca p u t� N=< 9 E =KE G= E ;9K G< =J =D= NWF ;A9 =M J?\ F;A 9 9M LADA R9Y XG <= E= <A< 9K HJG NAK _JA 9K H9J 9= KK9 >AF 9DA< � 9<= ��9 JL�� �� �e�� h �% %% � <9� �" �� +K =E HJZ KLAE GK ;GE HMD K_J AGK KXG LJA: MLG K< =9 JJ= ;9< 9YX GN AF; MD9 <9 NAK LG IM= GH 9JU ?J9 >G bFA ;G <G 9JL �� �� <9 �" <=L =JE AF9 IM= GK J=; MJK GK HJG N=F A=F L=K <9 KM9 9JJ =;9 <9Y XG K=B 9E NAF ;MD 9<G K VK <=K H=K 9K IM= >MF <9E =FL 9J9 E KM9 AFK LALM AYX G� ,G JZE < =H= F<= F<G <G >9L G? =J9 <GJ =K; GD@ A<G H=D GD =?A KD9 <GJ G LJA: MLG HG< =JU L=J ;9� J9; L=J ]KLA ;9K KAE AD9J =K 9A EH GKL GK GM L9P 9K� ,G J>A E GH J9R G< G= EH JZK LAE G= 9K ;GF � <AY a=K <= K=M J=K ?9L =< =N= E K=J >AP 9<G KH =D9 D=A IM= AFK LALM AJ G= EH JZK LAE G; GE � HMD K_J AG� �9J L��� � �H 9JU ?J9 >G� bFA ;G �<G ��0 *� � 3. 5 C o n tr ib u i es e sp ec ia is � �� � � �K ;GF LJA: MAY a=K =KH =;A 9AK K9 DNG 9D? ME 9K =P; =Ya =K KXG LJA: MLG K< =; GE H=L \F� ;A9 =P; DMK AN9 <9 1F AXG IM= HGK KM= E ;GE GH JAF ;AH 9D; 9J9 ;L= J]KL A;9 9> AF9 DA< 9<= H9J 99 IM9 D�KX G�; JA9 <9K ��� G�9 F9D AK9 J�G K�9 JLK� ��� ��= ��� ��� �<9 ��" �N= JA>A ;9E GK� IM= � C O M P E T E E X C L U S IV A M E N T E Ë U N IÌ O IN S T IT U IR (A R T . 1 49 , �� �� �� D A C F ) C O M P E T æ N C IA C O M U M A O S E N T E S P O L êT IC O S (A R T . 1 49 , ¤ 1 ¼, D A C F ) C O M P E T E A O S M U
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