6yueTcKII'I 11'1

flal-IO'-lel-1 Cll'lCTe fYI

KJIy-qHM3EOPOBM:

6YI.IeT; D;eHTpaJIeH 6YI.IeT; KOpHCHHD;H; eAHHKH KOPHCHH-D;H; npHXOAH; TpOIIIOD;H (TeKOBHH H KanHTaJIHH); Tpe30p;

6YI.IeTCKH Ae4>HD;HT; 6YI.IeTCKH Cyq>HD;HT; pe6aJIaHC; 6YI.IeTCKH

D;HpKYJIap;npeAJIOr-6YI.IeT;H3BpIllYBaffieHa6YI.IeTOT;6YI.IeTCKarOAHHa; 3aBpIIIHa CMeTKa Ha 6YI.IeTOT; peBH3Hja; BHaTpeIIIHa(HHTepHa) peBH3Hja; AP>KaBHa peBH3Hja; peBH3Hja Ha pery-JIapHOCT; peBH3Hja Ha ycneIIIHoCT; lJ;p>KaBeH 3aBOA 3a peBH3H-

ja; AP>KaBHH peBH30pH; AaHOD;H; AHpeKTHH AaHOD;H; HHAHpeKT-HH AaHoD;H; AaHOD;H Ha HMOT; AaHOqeH 06Bp3HHK; AaHOQHa..eBa3H]a; AaHOQHa aAMHHHCTpaD;H]a; AaHOQHa CTanKa; AaHOQHOOCJIo6oAYBaffie; AaHOQHO OJIeCHYBaffie; AaHOQHa OCHOBa;

AaHOQHa npH]aBa.

1. CUCTeMOT Ha 6Yl,leTUpau.e 80 Peny6JIUKa MaKeAoHuja

1.1. "eHTpaJIeH 6Yl.leT

EY(ielllOlll e rO~HIIIeH nJIaH 3a cpHHaHCHpaH>e Ha ~YHK~HHTe H Ha06BpCKHTe Ha Peny6JIHKa MaKe~oHHja, a ce COCTOH O~ rO~HIIIHa npo~eHaHa npHXO~HTe H Ha TpOIIIO~HTe no H3BOpH, O~HOCHO no HaMeHH. BoEYI.IeTOT ce CO~p)l{aHH H npHXO~HTe H TpOIIIO~HTe Ha ~OH~OBHTe «I>OH-'~OT 3a neH3HCKO H HHBaJIH~CKO OCHrYPYBaH>e, <I>OH~OT 3a 3~paBCTBeHO

ocHryPYBaH>e, 3aBO~OT 3a Bpa6oTYBaH>e, <I>OHAOT 3a naTHIIITa H ~pyrH~OH~OBH YTBp~eHH co noce6HH 3aKOHH).

EYI.IeTOT Ha ~eHTpaJIHaTa BJIaCT rH on~aKa npHXO~HTe H TpO-IIIO~HTe Ha 6YI.IeTCKHTe KOpHCHH~H H HHBHHTe e~HHKH KOpHCHH~H. Ey-

(ielllCKU KOpUCHUl{U ce KOpHCHH~HTe Ha cpe~CTBa O~ 6YI.IeTOT O~ 06JIaCTaHa 3aKOHo~aBHaTa, H3BpIIIHaTa H CY~CKaTa BJIaCT. HHCTHTY~HHTe O~06JIaCTa Ha 06pa30BaHHeTO H HaYKaTa, KYJITypaTa, co~HjaJIHaTa 3aIII-THTa H ~eTCKaTa 3aIIITHTa, CY~CTBOTO H 06BHHHTeJICTBOTO, cnope~ 3aKO-HOT 3a 6YI.IeTHTel, ce KaTeropH3HpaHH KaKO eguHKu KOpUCHUl{U Ha cpe~-CTBa O~ EYI.IeTOT Ha Peny6JIHKa MaKe~oHHja H ce cpHHaHCHpaaT npeKYKOpHCHH~HTe Ha EYI.IeTOT O~ COO~BeTHaTa 06JIaCT. MHHHCTepCTBOTO 3a

~HHaHCHH BO~H perHCTap Ha KOpHCHH~HTe Ha 6YI.IeTCKHTe cpe~CTBa H HaHHBHHTe e~HHKH KOpHCHH~H.

Tpe6a ~a ce HCTaKHe ~eKa noKpaj npHXO~HTe H TpOIIIO~HTe Ha6YI.IeTOT, COCTaBeH ~eJI ce H npHXO~HTe Ha ceKoj KOpHCHHK H e~HHKaKOpHCHHK, KOH npOH3JIeryBaaT O~: npHXO~H HanJIaTeHH O~ opraHH; npH-

XO~H O~ aKTHBHOCTH KOH He ce ~HHaHCHpaaT O~ EYI.IeTOT (caMO~HHaH-

CHpaQKH aKTHBHOCTH); npHXO~H O~ ~OHa~HH; H npHXO~H O~ Kpe~HTH,KaKO H TpOIIIO~HTe KOH KOpHCHH~HTe H e~HHKHTe KOpHCHH~H rH peaJI-H3HpaaT O~ OBHe npHXO~H.

llpuxogullle Ha EYI.IeTOT Ha Peny6JIHKa MaKe~oHHja ce 06e36eJJY-BaaT O~ ~aHO~H, ~apHHH H O~ ~pyrH ~aBaQKH, TaKCH (a~MHHHCTpaTHBHH HCY~CKH), KaKO H O~ npHXO~HTe KOH He nOTeKHYBaaT O~ ~aHO~H (jaBHH~aBaQKH YTBp~eHH co 3aKOH, napHQHH Ka3HH, nO3HTHBHaTa pa3JIHKa MetynpHXO~HTe H paCXO~HTe Ha HapO~Ha 6aHKa Ha Peny6JIHKa MaKe~oHHja,HTH), O~HOCHO T.H. He~aHOQHH npHXO~H. ;r:(OHa~HHTe npHMeHH O~ 3eMjaTaH O~ CTpaHCTBO, KaKO H 3aeMHTe 3eMeHH BO 3eMjaTa H BO CTpaHCTBO, HCTO

TaKa, ce TpeTHpaaT KaKO npHXO~H Ha EYI.IeTOT. <I>OH~oBHTe 06e36e~YBaaTnpHXO~H O~ npH~OHeCH H O~ Ha~OMeCTO~H, KaKO H O~ ~OHa~HH npHMeHHO~ 3eMjaTa H O~ CTpaHCTBO. EYI.IeTCKHTe TpaHc~epH 3a ~OH~OBHTe, HCTOTaKa, npeTCTaBYBaaT npHXO~, ~o~eKa O~ acneKT Ha 6YI.IeTOT Ha ~eHTpaJI-

1 "CJIY)KGeH BeCHHK Ha PM" Gp. 79/93, 3/94, 11/96, 46/2000, 11/2001, 93/2001, 46/2002,

24/2003 H 85/2003.

286

HaTa BnaCT HCTHTe ce pacxo~ (O~nHB Ha Cpe~CTBa O~ 6yueToT Ha QeH-

TpanHaTa BnaCT).Cllope~ 3aKOHOT 3a 6YI,IeTHTe, alpoUlOl{Uale ce IIO~eneHH BO cne~-

HHBe KaTerOpHH: TeKOBHH TPOIllOQH, KallHTanHH TPOIllOQH, ~aBalbe 3aeMHH Cpe~CTBa 3a KYIlYBalbe Ha XapTHH O~ Bpe~HOCT H 3a OTllnaTa Ha rnaBHH-HaTa 3a 3aeMHTe 3eMeHH BO 3eMjaTa H BO CTpaHCTBO.

TeK06Huale alpOUlOl{U rH COQHHYBaaT TPOIllOQHTe 3a IInaTH, HaeM-HHHH H Ha~OMeCTOQH, MaTepHjanHHTe paCXO~H (CTOKH H ycnyrH), TeKOB-HHTe TpaHCcpepH 3a peanH3aQHja Ha 6yueTcKHTe IIpOrpaMH (3a ~enOT HaCTOKH H ycnyrH), KaKO H TPOIllOQHTe 110 OCHOBa Ha KaMaTHHTe IInaKalba

3a 3eMeHH 3aeMH.Kauuala.llHuale alpOUlOl{U IIpeTCTaBYBaaT TpOIllelba 3a KallHTanHH

Cpe~CTBa (3eMjHIllTa, 3rpa~H, OllpeMa, MaTepHjanHH H HeMaTepHjanHHIIpaBa, HTH.) H KallHTanHHTe TpaHCcpepH 110 O~~enHH IIpOrpaMH.

Bo KaTeropHjaTa 9a6afbe 3aeMU, cpe9cal6a 3a KYUY6afbe xapaluu 096pe9Hocal U oalu.llaala Ha 2.1la6HuHaala Ha 3aeMuale 3eMeHU 60 3eMjaala U60 calpaHcal60, BnerYBaaT TPOIllOQHTe 110 OCHOBa Ha ~aBalbe 3aeMH,YQeCTBO BO ~en O~ XapTHHTe O~ Bpe~HOCT (3aeMH Ha 1I0e~HHQH H Ha He-IIpOcpHTHH OpraHH3aQHH H YQeCTBO BO ~en O~ KallHTaJIOT Ha jaBHHTeIIpeTllpHjaTHja) H OTllnaTaTa Ha rnaBHHHaTa Ha 3eMeHHTe 3aeMH (OT-

IInaTa Ha ~OMaIlleH H Ha Ha~BOpeIlleH ~onr).EY(lealCKUOal gecjJUl{Ual IIpeTCTaBYBa HeraTHBHa pa3nHKa Mety

IInaHHpaHHTe IIpHXO~H H IInaHHpaHHTe TpOIllOQH (TpOIllOQHTe ce 1I0ro-neMH O~ IIpHXO~HTe). Co 3aKOH He e ~03BoneHO 6yueTHTe Ha e~HHHQHTeHa nOKanHaTa caMOYllpaBa (EJIC) H Ha cpOH~OBHTe ~a HMaaT ~ecpHQHT.THe MO)I{aT ~a 3eMaaT 1I03ajMHQH O~ 6YI,IeTOT Ha QeHTpanHaTa BnaCT3apa~H IIpeMOCTYBa1l>e Ha HeycornaceHOCTa Ha IIpHnHBHTe H Ha o~nHBHTeHa cpe~CTBa BO TeKOT Ha rO~HHaTa, HO ~O KpajoT Ha 6yueTcKaTa rO~HHa(~o 31 ~eKeMBpH BO TeKOBHaTa ro~HHa) HMaaT 06BpcKa ~a rH BpaTaT 110-3ajMeHHTe cpe~cTBa. AecpHQHToT Ha EYI,IeTOT Ha Pelly6nHKa MaKe~oHHjaMO)I{e ~a ce 1I0KpHe co 3eMalbe 3aeMH BO 3eMjaTa H BO cTpaHcTBo, co H3-~aBalbe ~p)I{aBHH 3allHCH HnH 06BP3HHQH. ClIope~ 1I0cTojHHTe 3aKOHCKHpeIlleHHja, Bna~aTa Ha PeIIY6nHKa MaKe~oHHja HMa IIpaBo ~a 3eMa 3aeMHo~ nHQa BO 3eMjaTa H BO cTpaHcTBo, H Toa BO cornaCHOCT co lIoce6eH 3a-KOH 3a 3a~On)I{YBalbe, ~OHeceH o~ cTpaHa Ha C06paHHeTo Ha Pelly6nHKaMaKe~oHHja. Hapo~HaTa 6aHKa Ha PeIIY6nHKa MaKe~oHHja, BO HMe H 3aCMeTKa Ha Pelly6nHKaTa, rH BO~H pa60THTe oKony H3~aBalbeTO H 1I0Bne-KYBalbeTo Ha ~p)I{aBHHTe 3aIlHCH. EBH~eHQHjaTa Ha ~onrOBHTe Ha Pelly6-nHKa MaKe~oHHja, KaKO K Ha ~a~eHHTe 3aeMH H Ha H3~a~eHHTe rapaHQHH,ja BO~H lIoce6Ha opraHH3aQHoHa e~HHHQa IIPH MHHHcTepcTBoTO 3a CPH-

HaHCHH.EY(lealCKUOal cycjJul{Ual IIpeTcTaBYBa 1I03HTHBHa pa3nHKa Mefy

IInaHHpaHHTe IIpHXO~H H IInaHHpaHHTe TPOIllOQH. llpH IIpecMeTKa HaCYCPHQHTOT o~ BKYIIHHTe IIpHXO~H ce H33eMaaT 3eMeHHTe 3aeMH.

287

113rOTBYBaH>eTO H ycOrJIaCYBaH>eTO Ha 6YI.IeTOT ce O~BHBa BOCTpOrO YTBp~eHa npOI(e~ypa H BO 3aKOHCKH YTBp~eHH pOKOBH (3aKOH 3a6YI.IeTHTe). 3a nO~rOTBYBaH>eTO Ha Upe9J102 Ha Ey~ealoal Ha Peny6JIHKaMaKe~oHHja H 3a HerOBOTO ~OCTaBYBaH>e ~O BJIa~aTa Ha Peny6JIHKa Ma-Ke~oHHja e O~rOBOpeH MHHHCTepOT 3a <pHHaHCHH. BJIa~aTa ro YTBp~YBanpe~JIOrOT Ha EYI.IeTOT H ro ~OCTaBYBa ~O C06paHHeTO 3a pa3rJIe]J.yBaH>eH ~OHeCYBaH>e. Ha Ce~HHI(aTa Ha C06paHHeTO Ha KojalllTo ce O~JIyqYBano 6YI.IeTOT, MHHHCTepOT 3a <pHHaHCHH ro npe3eHTHpa npe~JIOrOT Ha

EYI.IeTOT.CaMHOT 6y~ealCKU 90KYMeHal rH CO~p)l{H: 6HJIaHCOT Ha npHXO~HTe

H Ha TpOIllOI(HTe, <PYHKI(HOHaJiHaTa KJIacHclJHKaI(Hja Ha TpOIllOI(HTe (cno-pe~ HaMeHH YTBp~eHH no MefYHapO~HH CTaH~ap~H), 6HJIaHCOT no pa3-

~eJIH (opraHH3aI(HOHa KJIaCH<pHKaI(Hja), noce6eH ~eJI Ha 6YI.IeTOT noKOpHCHHI(H H HaMeHH Ha KOpHCTeH>e Ha TpOIllOI(HTe (eKOHOMCKa H npo-

rpaMCKa KJIaCH<pHKaI(Hja), 06pa3JIO)l{eHHeTO KOH 6YI.IeTHTe, H3BopHTe 3anOKpHBaH>e Ha 6YI.IeTCKHOT ~e<pHI(HT, noTpe6HHTe cpe~CTBa 3a Hape~-HHTe ~Be rO~HHH H nponHCHTe 3a H3BpIllYBaH>e Ha 6YI.IeTOT. Bo npe~JIOrOTHa EYI.IeTOT ce ~aBa H npOI(eHa 3a MaKCHMaJIHHOT H3HOC Ha 3aeMHTe IllTOICe ce 3eMaT BO TeKOT Ha <pHCKaJIHaTa rO~HHa H Ha rapaHI(HHTe IllTO ICe ceH3~a~aT, KaKO H 3a MaKCHMaJIHHOT H3HOC HaMeHeT 3a 3aeMH Ha 6YI.IeTHTeHa EJIC.

EYI.IeTOT Ha Peny6JIHKa MaKe~oHHja ce 06jaBYBa BO "CJI~6eHBeCHHK Ha Peny6JIHKa MaKe~oHHja", ~o~eKa 6YI.IeTHTe Ha EJIC ce 06ja-BYBaaT BO CJI~6eHOTO rJIaCHJIO Ha EJIC.

Bp3 OCHOBa Ha ~OHeceHHOT 6YI.IeT, KOpHCHHI(HTe H e~HHKHTe

KOpHCHHI(H H3rOTBYBaaT alpuMeCe'lHU (K6apalaJ1HU) ljJuHaHcuCKU UJ1a-HO6U H MeCe'lHU UJ1aHO6U, KOH rH ~OCTaBYBaaT ~O MHHHCTepCTBOTO 3a

<pHHaHCHH. MeCeqHHTe <pHHaHCHCKH nJiaHOBH npeTCTaBYBaaT npOI(eHKaHa TpOIllOI(HTe Ha KOpHCHHI(HTe H no HHBHOTO 0~06pYBaH>e npeTCTaBY-BaaT npaBO Ha TpOllleH>e Ha cpe~CTBa BO TeKOT Ha e~eH MeCeI(, O~HOCHOBO nOCJIe~OBaTeJIHHOT nepHO~, ~OKOJIKY npaBOTO OCTaHe HeHcKqpHcTeHOBO TeKOBHHOT MeCeI(. COCTaBeH ~eJI Ha <pHHaHCHCKHOT nJiaH npeTCTaBYBaH TpOllleH>eTO Ha cpe~CTBaTa KOH ce npKXO~H HanJiaTeHH O~ opraHH, npH-

XO~H O~ aKTHBHOCTH KOH He ce <pHHaHCHpaaT O~ 6YI.IeTOT (caMO<pHHaH-

CHpaqKH aKTHBHOCTH), npKXO~H O~ ~OHaI(HH H npHXO~H O~ Kpe~HTH.MHHHCTepCTBOTO 3a <pHHaHCHH BplllH alpuMeCe'lHU 6y~ealCKU

pacupegeJ16u Ha YTBp~eHHTe rO~HIllHH TpOIllOI(H H rH H3BeCTYBa 6YI.IeT-CKHTe KOpHCHHI(H Haj~OI(Ha 10 pa60THH ~eHa npe~ nOqeTOKOT Ha TPH-MeCeqjeTo. Bp3 OCHOBa Ha OBHe pacnpe~eJI6H, KOpHCHHI(HTe npe3eMaaT06BpCKH (noTnHIllYBaaT ~oroBopH) 3a HcnopaKa Ha CTOKH H Ha YCJIyrH, HToa caMO ~o BHCHHaTa Ha TpHMeCeqHaTa pacnpe~eJI6a. Bp3 OCHOBa Ha

TpHMeCeqHHTe pacnpe~eJI6H, MHHHcTepcTBoTO 3a <pHHaHcHH YTBp]J.yBaMaKCHMaJIHH MeCeqHH H3HOCH Ha cpe~CTBa KOH npeTCTaBYBaaT npaBO Ha

288

TpOlIIeH>e Ha Cpe)];CTBa Ha KOpHCHHKOT, H 3a TOa ro H3BeCTYBa KOpHC-

HHKOT.Bo EyueToT Ha Peny6JIHKa MaKe~oHHja, noKpaj ~pyrHTe TpOIlIO~H,

MO)KaT ~a ce YTBp~aT Cpe~CTBa 3a 6Y(leUlCKU peaep8U, BO BHCHHa ~O MaK-CHMYM 3 0/0 o~ BKynHHTe TeKOBHH H KanHTaJIHH TpOIlIO~H YTBp~eHH BO6yueToT 3a TeKOBHaTa <pHcKaJIHa rO~HHa. Pe3epBHTe MO)KaT ~a 6H~aT:

aocUlojaHa 6Y(leUlcKa peaep8a H UleKO8Ha 6Y(leUlCKa pe3ep8a. Cpe~cTBaTao~ nocTojaHaTa 6yueTcKa pe3epBa ce KopHcTaT 3a TpOIlIO~H KOHIlITO HeMO)KeJIe ~a ce npe~BMaT npH nJIaHHpalbeTO Ha 6yueToT (TpOIlIO~H IlITO

HaCTaHYBaaT no OCHOBa Ha IlITeTH HaCTaHaTH nopa~H npHpO~HH HenorO~HH KaTaCTpO<pH, KaKO H nopa~H nojaBa Ha 3apa3HH 3a6oJIYBaH:.a Kaj Hace-JIeHHeTO H Kaj ~O6HTOKOT). CO cpe~CTBaTa nJIaHHpaHH BO 6yueToT 3a Te-KOBHa 6yueTcKa pe3epBa, rJIaBHO ce nOKpHBaaT Henpe~BH~JIHBHTe 6a-palba 3a cpe~CTBa Kaj KOpHCHH~HTe H e~HHKHTe KOpHCHH~H Ha cpe~CTBaO~ 6yueTOT. 3a KopHCTelbeTO Ha cpe~CTBaTa O~ nocTojaHaTa H O~ TeKOB-HaTa pe3epBa, no npaBHJIO, O~JIyqYBa BJIa~aTa, Ha npe~JIor Ha MHHHC-TepCTBOTO 3a <pHHaHCHH, HO BO 3aKOHOT 3a H3BpllIYBalbe Ha 6yueToT e~a~eHO OBJIaCTYBalbe Ha MHHHCTepOT 3a cpHHaHCHH no HCKJIyqOK ~a MO)Ke~a ~OHece pellIeHHe 3a o~o6pYBalbe Ha cpe~CTBa BO H3HOC ~o 150.000 ~e-

HapH.3a ynpaBYBafue co clJHHaHCHCKHTe Cpe~CTBa O~ Ey~eToT Ha Peny6-

JIHKa MaKe~oHHja BO paMKHTe Ha MHHHCTepCTBOTO 3a clJHHaHCHH e OCHO-

BaH Tpe30p, KOj rH BpIllH CJIe~HHBe pa60TH:.ynpaBYBafue co TpOIllO~HTe Ha Ey~eToT Ha Peny6JIHKa MaKe-

~oHHja H co TpOIllO~HTe Ha KOpHCHH~HTe H Ha e~HHKHTe KOpHC-HH~H Ha Cpe~CTBa O~ Ey~eToT, clJHHaHcHpaHH co Cpe~CTBa OCT-BapeHH O~: npHXO~H HallJIaTeHH O~ OpraHH; npHXO~HTe O~ aK-

THBHOCTH IlITO He ce clJHHaHCHpaaT O~ Ey~eToT (caMocpHHaH-CHpaQKH aKTHBHOCTH); npHXO~H O~ ~OHa~HHTe H npHXO~H O~

Kpe~HTH;.Bo~efue eBH~eH~Hja 3a HanJIaTa Ha npHXO~HTe Ha Ey~eToT Ha

Peny6JIHKaTa, npHXO~HTe Ha KOpHCHH~HTe H e~HHKHTe KOpHC-HH~H Ha cpe~CTBaTa O~ Ey~eToT O~: .npHXO~H HanJIaTeHH O~ op-raHH; npHXO~H O~ aKTHBHOCTH IlITO He ce cpHHaHCHpaaT O~ Ey~e-TOT (caMoclJHHaHCHpaQKH aKTHBHOCTH); npHXO~H O~ ~OHa~HH H

npHXO~H O~ Kpe~HTH;.Bo~efue eBH~eH~Hja 3a HanJIaTaTa Ha npHXO~HTe Ha e~HHH~HTe

Ha JIOKaJIHaTa caMoynpaBa H 3a HHBHaTa ~HCTPH6Y~Hja H KOH-

TpOJIa;.eBH~eHTHpafue Ha CHTe TpaHcaK~HH Ha npHXO~HTe H Ha TpO-

IlIO~HTe Ha ~eHTpaJIHHOT 6y~eT H Ha KOpHCHH~HTe H e~HHKHTeKOpHCHH~H Ha cpe~CTBa O~ Ey~eToT, KaKO H Ha cpe~CTBaTa H

06BpCKHTe Ha KOpHCHH~HTe H Ha e~HHKHTe KOpHCHH~H Ha cpe~-

CTBa O~ Ey~eToT BO rJIaBHaTa KHHra Ha Tpe30pOT;

289

.H3BecryBaH>e Ha KOpHcHHqHTe H e~HHKHTe KOpHCHHqH Ha cpe~-CTBa O~ EyueToT 3a npOMeTOT H 3a cocToj6aTa Ha HHBHHTe

CMeTKH;.BO~eH>e 6yueTcKo CMeTKOBO~CTBO 3a npHXO~HTe H 3a TpOIUO-

qHTe Ha EyueToT Ha Peny6JIHKaTa;.BO~eH>e eBH~eHqHja 3a OTnJIaTaTa Ha ~OJIrOT H 3a rapaHqHHTe Ha

PM;.BO~eH>e eB~eHqHja 3a HeHaMHpeHHTe 06BpCKH Ha KopHcHHqHTe

H Ha e~HHKHTe KOpHCHHqH Ha cpe~cTBa o~ EyueToT;.no~roTBYBaH>e TeKOBHH npoeKqHH Ha npHxo~HTe H TpoIUoqHTe

Ha EyueToT Ha PM H Ha KopHcHHqHTe H e~HHKHTe KOpHcHHqH Hacpe~CTBa o~ EyueToT; H

.H3roTBYBaH>e H3BeIUTaj 3a HanJIaTaTa Ha npHXO~HTe H 3aH3BpIUYBaH>eTO Ha TpoIUoqHTe.

l.l.l. POKOBH 3a nO~rOTOBKa Ha 6YIJeTOT

npe~JIOrOT Ha ByueToT Ha Peny6JIHKa MaKe~oHHja ro H3rOTBYBaMHHHCTepCTBOTO 3a clJHHaHcHH H ro ~OCTaBYBa ~O BJIa~aTa Ha Peny6JIHKa

MaKe~oHHja. H3rOTBYBaffieTO, ~OCTaBYBaffieTO H ~OHeCYBaffieTO Ha Byue-TOT ce O~BHBa BO HeKOJIKY eTanH.

npO~eCOT 3anOQHYBa CO nO~HeCYBaffie U3BeUliUaj 3a pUCKaJlHaiUacociUoj6a BO iUeKOBHaiUa Z09UHa. I13BeIIITajoT, BP3 OCHOBa Ha nO~aTO-~HTe O~ 3aBpIIIHHTe CMeTKH 3a npeTXO~HaTa rO~HHa H CTaTHCTHQKHTe no-~aTO~H 3a npBHTe TPH MeCe~H O~ TeKOBHaTa rO~HHa, ro H3rOTBYBa MHH-HCTepCTBOTO 3a cl>HHaHcHH H ro ~OCTaBYBa ~O BJIa~aTa BO MeCe~ anpHJI BOTeKOBHaTa rO~HHa. Bo H3BeIIITajoT MHHHCTepOT 3a cl>HHaHcHH rH npe~-JIara ~eJIHTe H HaCOKHTe Ha cl>HcKaJIHaTa nOJIHTHKa, KaKO H npH-XO~HTe HTpOIIIO~HTe 3a Hape~HaTa cl>HcKaJIHa rO~HHa no KaTeropHH.

BJIa~aTa YTBp~YBa CBOH CTaBOBH no H3BeIIITajoT H BP3 Taa OCHOBaBO MHHHCTepCTBOTO 3a cl>HHaHcHH ce H3rOTBYBa l{UpKYJlap IIITO BO Mece~anpHJI ce ~OCTaBYBa ~O KOpHCHH~HTe Ha ByueToT, ~O e~HHH~HTe Ha JIO-KaJIHaTa caMoynpaBa H ~O cl>OH~oBHTe.

Bo 6yueTcKHOT ~HpKYJIap ce co~p~aHH HH~HKaTHBHHTe BKynHHTpOIIIO~H 3a ceKoj KOpHCHHK, MaKpoeKOHOMCKHTe HH~HKaTopH 3a Hape~-HaTa rO~HHa, pOKOBHTe 3a H3rOTBYBaffie Ha npe~JIor-npeCMeTKHTe 3a

TpOIIIO~HTe H 3a npHXO~HTe Ha KOpHCHH~HTe. COCTaBeH ~eJI Ha ~HpKYJIa-pOT ce H Ta6eJIapHHTe nperJIe~H 3a TpOIIIO~HTe H npHXO~HTe, HCKa~aHHHa HHBO Ha nOTCTaBKH (Haj~eTaJIHO H3pa3eHH), COrJIaCHO CO nponHIIIa-HHTe KJIacHcI>HKa~HH Ha TpOIIIO~HTe H Ha npHXO~HTe. npe~JIor-npec-MeTKHTe Mopa ~a 6H~aT ~eTaJIHO 06pa3JIO~eHH H o6jacHeTH O~ CTpaHa Ha

KOpHCHH~HTe.

290

EyueTcKHTe KOPHCHHQH rH ~OCTaBYBaaT nO~aTOQHTe 3a pa60THTeO~ HHBHHOT ~eJIOKpyr lliTO Tpe6a ~a ce H3BplliaT BO Hape~HaTa <)JHCKaJIHa

rO~HHa, npOQeHa Ha noTpe6HHTe Cpe~CTBa cnope~ CTaBKH H nOTCTaBKH O~KJIaCH<)JHKaQHjaTa Ha paCXO~HTe, Cpe~CTBaTa KOH ce noTpe6HH 3a nJIaTH,Ha~OMeCTOQH H 3a ~pyrH paCXO~H Ha Bpa60TeHHTe, KaKO H npOQeHa HaCpe~CTBaTa lliTO Ke ce OCTBapaT O~ npHXO~H HanJIaTeHH O~ OpraHH, npH-

XO~H O~ aKTHBHOCTHTe lliTO He ce <)JHHaHCHpaaT O~ EyueToT (caMocpH-

HaHCHpaQKH aKTHBHOCTH), npHXO~H O~ ~OHaQHH H npHXO~H O~ Kpe~HTH HHHBHOTO TpOllieffie 3a Hape):{HaTa <)JHCKaJIHa rO~HHa. KOPHCHHQHTe HaEyueToT BplliaT H npOQeHa Ha TPOlliOQHTe 3a Hape~HHTe ~Be <)JHCKaJIHHrO~HHH, H Toa Ha HHBO Ha CTaBKH, co lliTO ce OCTBapYBa cpe~HOpOQHOnJIaHHpaffie Ha TpOllieffieTO Ha cpe~CTBaTa (3a TPH Hape~HH cpHCKaJIHHrO~HHH). KOH HYMepHQKHTe no~aTOQH 3a~OJDKHTeJIHO ce ~OCTaBYBaaT H06pa3JIO)KeHHja 3a O~~eJIHHTe n03HQHH Ha TpOlliOQHTe. EyueTcKHTeKOPHCHHQH rH ~OCTaBYBaaT HaBe~eHHTe no~aTOQH ~O 11HHHCTepCTBOTO3a <)JHHaHCHH Haj~OQHa ~o 15 jYHH BO TeKOBHaTa rO~HHa.

11HHHcTepTBoTo 3a <)JHHaHcHH rH aHaJIH3Hpa H rH oQeHYBa ape9-/to3ullle Ha 6Y(lelllcKullle KOpUCHUl{U H BplliH ycOrJIacYBaffie BO KOHCy/t-lllal{uu co KOPHcHHQHTe. no H3BpllieHoTo ycOrJIaCYBaffie, 11HHHcTep-CTBOTO 3a <)JHHaHcHH H3rOTBYBa ape9/to2 Ha EY(lelll Ha Peay6/tuKa MaKe-90Huja H ro ~ocTaBYBa ~o BJIa~aTa BO nOQeTOKOT Ha MeceQ OKTOMBpH.Bo npe~JIOrOT Ha EyueToT ce CO~p)KaHH MaKpoeKOHOMCKHTe napaMeTpH

(HH<)JJIaQHja, Bpa60TeHocT, nopaCT Ha 6PYTo ~OMalliHHOT npOH3BO~ HTH.),BHCHHaTa Ha OQeHeTHTe npHXO~H H TPOlliOQH, KaKO H nJIaHHpaHHoT ~e-

<)JHQHT, O~HOCHO cy<)JHQHT BO EyueToT. Bo OBaa <)Ja3a ce BpIllaT yco-rJIaCYBaffia Ha eBeHTyaJIHHTe HeycOrJIaCeHH npaIllaffia Mety 11HHHC-TepCTBOTO 3a <)JHHaHcHH H 6yueTcKHTe KOPHCHHQH. Co YTBplJ.YBaffieTO Hanpe~JIOrOT Ha EyueToT o~ cTpaHa Ha BJIa~aTa H HerOBOTO ~ocTaBYBaffie~o C06paHHeTo Ha Peny6JIHKa 11aKe~oHHja, EyueToT BJIeryBa BO <)Ja3a Hapa3rJIe~YBaffie H ycBojYBaffie o~ CTpaHa Ha 3aKOHo~aBHaTa BJIaCT.

BJIa~aTa ro ~OCTaBYBa npe~JIOrOT Ha EyueToT ~o Co6paHHeTo Haj-~OQHa ~o cpe~HHaTa Ha MeceQ HoeMBpH. npe~JIOrOT Ha EyueToT cepa3rJIe~YBa BO c06paHHCKHTe KOMHCHH H no HCTeKOT Ha HajMaJIKY 20~eHa o~ ~eHOT Ha ~ocTaBYBaffieTo Ha npe~JIOrOT Ha EyueToT ~o Co-6paHHeTo, npaTeHHQHTe Ha ce~HHQa Ha C06paHHeTo ro ~oHecYBaaT Ey-(lelllOlll Ha Peay6/tuKa MaKe90Huja co npocTo MH03HHCTBO. EyueToT HaPeny6JIHKa 11aKe~oHHja, KaKO H 6yueTHTe Ha <)JOH~oBHTe, ce 06jaBYBaaTBO "CJIY)K6eH BeCHHK Ha Peny6JIHKa 11aKe~oHHja".

;r:(OKOJIKY C06paHHeTO He ro ~OHece 6yueToT 3a Hape~HaTa <)JHC-KaJIHa rO~HHa ~O KpajoT Ha TeKOBHaTa rO~HHa, 11HHHCTepCTBOTO 3a CPH-HaHCHH BPIIIH HCnJIaTH Ha 6yueTcKHTe KOPHCHHQH BO BHCHHa KojaIIITo 3aMeceQOT He Ha~MHHYBa e~Ha TpeTHHa O~ H3HOCOT nOTpOIlleH BO nOCJIe~-HHOT KBapTaJI. EyueToT Mopa ~a 6H~e ~OHeceH ~o 31 MapT.

291

no ~oHecYBaffieTo Ha EyueToT, MHHHcTepcTBoTO 3a <pHHaHcHH rH

H3BecTYBa 6yueTcKHTe KOPHCHHQH 3a cpe~cTBaTa lllTO HM ce o~o6peHH.KOPHcHHQHTe rH pacnpe~enYBaaT cpe~cTBaTa no e~HHKH KOPHCHHQH.

E~HHKHTe KOPHCHHQH H3rOTBYBaaT <}JHHaHCHCKH nnaH, BO pOK o~ 15 ~eHao~ ~eHOT Ha H3BecryBaffieTo, H ro ~ocTaBYBaaT ~o KOPHcHHQHTe BOQHjlllTO COCTaB cnafaaT. Bo <pHHaHcHcKHOT nnaH ce YTBp~YBaaT H H3HO-CHTe H HaMeHHTe Ha Tpollleffie Ha npHXo~HTe HannaTeHH o~ opraHH, npH-

XO~HTe o~ aKTHBHOCTH KOH He ce <pHHaHCHpaaT O~ EyueToT (caMO<pHHaH-

CHpaQKH aKTHBHOCTH), npHXO~HTe O~ ~OHaQHH H npHXO~HTe O~ Kpe~HTH.KOPHCHHQHTe Ha EyueToT H HHBHHTe e~HHKH KOPHCHHQH ce ~on-

)KHH o~o6peHHTe cpe~CTBa ~a rH TpOlllaT HaMeHCKH H ~a He npe3eMaaT

06BpCKH Ha~ nHMHTOT Ha o~o6peHHTe cpe~CTBa. KOPHCHHQHTe He MO)KaT~a rH npepacnpe~enYBaaT o~o6peHHTe paCXO~H BO EyueToT Mefy ce6e.npepacnpe~en6a Ha paCXO~HTe BplllH Bna~aTa, co o~nYKa lllTO ce o6ja-BYBa BO "Cn~6eH BeCHHK Ha Peny6nHKa MaKe~oHHja". I13HOCOT YT-Bp~eH BO KaTeropHjaTa "nnaTH H Ha~OMeCTOQH" He MO)Ke ~a ce

npepacnpe~eJIYBa Ha ~pyrH KaTeropHH. I1CTOTO ce O~HeCYBa H Ha KaTe-ropHjaTa "OTnnaTa Ha rnaBeH ~onr H nnaKaffie Ha KaMaTH".

MHHHCTepCTBOTO 3a <pHHaHCHH BO jynH BO TeKOBHaTa rO~HHa ja H3-BeCTYBa Bna~aTa 3a U36pWY6afbeUlo Ha EY(leUlOUl 3a TeKOBHaTa <pHC-KanHa rO~HHa. Bo H3BelllTajoT ce npe3eHTHpaaT H3HOCHTe Ha H3BP-lllYBaffieTO Ha EyueToT no KOPHCHHQH, H Toa Ha HHBO Ha nOTCTaBKH (Ha-

j~eTanHa npe3eHTaQHja), co 06pa3nO)KeHHja 3a pa3nHKHTe H 3a Heyco-rnaceHOCTHTe BO H3BpIIIYBaffieTO Ha EyueToT BO O]J;HOC Ha nnaHHpaHOTO.no noTpe6a, Bna~aTa MY npe~nara Ha Co6paHHeTO pe6anaHC Ha Eyue-

TOT, 3apa~H ycornaCYBaffie Ha 6yueTcKHTe QenH co HOBOHaCTaHaTHTeeKOHOMCKH OKonHOCTH.

OTTYKa, ~OKonKY BO TeKOT Ha rO~HHaTa ce nojaBH noTpe6a O~ Ha-ManYBaffie Ha nnaHHpaHHTe TPOlllOQH nopa~H HeOCTBapYBaffie Ha nna-HHpaHHTe npHXO~H, H Toa 3a nOBeKe o~ 5%, ce BplllH HOBO ycornaCYBaffieHa npHXO~HTe H Ha paCXO~HTe, KoelllTO ce O~o6pYBa BO noce6eH 6yueT-CKH ~OKYMeHT (pe6aAaHC Ha 6Y(leUlOUl). Pe6anaHC ce npe~nara H ce ~OHe-CYBa H BO cnYQaj Kora BO TeKOT Ha 6yueTcKaTa rO~HHa Ke ce nojaBH nOT-

pe6a O~ BOBe~YBaffie TpOlllOK lllTO 6apa HOB H3BOp Ha npHXO~, HO caMO~OKonKY e MO)KHO ~a ce OCTBapaT ~ononHHTenHH npHXO~H HnH CO Ha-ManYBaffie Ha HeKOH O~ npeTXO~HO nnaHHpaHHTe paCXO~H. npOQe~ypaTa3a ~OHeCYBaffie Ha pe6anaHCOT e HCTa KaKO H npH ~OHeCYBaffieTO Ha

EyueTOT.EY(leUlCKaUla ZO9UHa 3aBplllYBa Ha 31 ~eKeMBpH, Kora npecTaHYBa

npaBoTo Ha cpe~cTBa o~ EyueToT 3a KOPHcHHQHTe H 3a e~HHKHTe KOpHC-HHQH Ha EyueToT. CHTe HennaTeHH 06BpCKH Ha KOPHCHHQHTe Ha Eyue-TOT O~ <lJlfcKanHaTa rO~IfHa Ke 61f):{aT nOBTopHO o):{o6peHIf If npe):{BIf):{eHIfBO nO3HQHja BO EyueToT 3a cne~HaTa <}JHCKanHa rO~HHa, ceKaKO BO paM-KHTe Ha BKynHo OQeHeTHTe npHXO~H.

292

ByueTcKHTe KOPHCHHQH, cl>OH~OBHTe H EJIC ce ~OJI)KHH ~a H3rOT-BaT 3aBpIIIHa CMeTKa H, Haj~OQHa ~O 31 MapT, ~a ja ~OCTaBaT ~O MHHHC-TepcTBoTO 3a cl>HHaHcHH. MHHHcTepcTBoTO 3a cpHHaHcH ja H3roTBYBa3a6pUlHallla cMelllKa Ha EY(Jelllolll ~o 30 anpHJI BO TeKOBHaTa rO~HHa H ja~ocTaBYBa ~o BJIa~aTa 3a YTBp~YBa}f)e. 3aBplIlHaTa CMeTKa Ha ByueToTce YTBp~YBa o~ cTpaHa Ha BJIa~aTa H 3ae~HO co 3aBplIlHHTe CMeTKH HaEJIC H Ha cl>oH~oBHTe ce ~ocTaBYBaaT 3a ~oHecYBa}f)e ~o Co6paHHeTo Ha

Peny6JIHKa MaKe~oHHja.

1.2. Ey~eTHp3lbe 80 e~HHH~HTe H3 JIOK3JIH3T3 CaMoynp383 (EJIC)

JIoKaJIHaTa caMoynpaBa e TeMeJIHa Bpe~HOCT Ha YCTaBHHOT nope-~OK Ha Peny6JIHKa MaKe~oHHja. Taa e H3~BOeHa O~ ~p)l(aBHaTa BJIaCT,KojallITo ja BpllIaT 3aKOHO~aBHH, H3BpllIHH H CY~CKH opraHH. TaKa ~e-cpHHHpaHa, JIOKaJIHaTa caMoynpaBa cBojaTa He3aBHCHoCT ja peaJIH3Hpa HnpeKY caMocTojHocTa BO H3rOTBYBalf>eTO, ~OHeCYBalf>eTO H BO peaJIH-3Hpalf>eTO Ha 6yueTHTe, KaKO H npeKY cpHHaHCHpalf>eTO O~ conCTBeHH H3-

BOpH Ha npHXO~H onpe~eJIeHH co 3aKOH.CO HOBHOT 3aKOH 3a JIOKaJIHaTa caMoynpaBa o~ 2002 rO~HHa 3Ha-

~HTeJIHO ce 3rOJIeMYBaaT Ha~JIe)I(HOCTHTe Ha onllITHHHTe, npe~ ce BO06JIaCTHTe Ha yp6aHoTo H pypaJIHOTO nJIaHHpalf>e, 3allITHTaTa Ha )l(HBOT-

HaTa cpe~HHa, JIOKaJIHHOT eKOHOMCKH pa3Boj, KYJITypaTa, o6pa30BaHH-eTa, COQHjaJIHaTa 3allITHTa H 3~paBCTBeHaTa 3allITHTa. <I>HHaHCHpalf>eTOHa Ha~JIe)I(HOCTHTe Ha EJIC Tpe6a ~a ce ype~H co HOB 3aKOH 3a cpHHaH-CHpalf>e Ha EJIC, KOj Tpe6a ~a ce ~OHece BO Hape~HHOT nepHO~.

3acera, cpHHaHCHpalf>eTO Ha e~HHHQHTe Ha JIOKaJIHaTa caMoynpaBae ype~eHo co 3aKOHOT 3a 6yueTHTe H co 3aKOHOT 3a JIOKaJIHaTa caMOY-

npaBa.Pa60THTe O~ H3BOpHa Ha~ne)KHOCT Ha e~HHHQHTe Ha nOKanHaTa

CaMOYIIpaBa ce q,HHaHCHpaaT O~ COIlCTBeHH H3BOpH Ha IIpHXO~H Ha EJIC,OIlpe~eneHH co 3aKOH, O~ ~pyrH H3BOpH Ha IIpHXO~H YTBp~eHH co 3aKOH,KaKO H OA ~OIlOnHHTenHH Cpe~CTBa Ha PeIly6nHKaTa. Co HaBe~eHHTe

Cpe~CTBa EJIC paCIIOnaraaT CaMocTojHO, ~O~eKa PeIly6nHKaTa BPIIIHHa~30p Ha~ HaMeHCKOTO TpOlIIelbe Ha Cpe~CTBaTa IIITO rH 06e36e~YBa TaaBO CnY'laH KOra Ha EJIC HM ce ~OBepYBaaT pa60TH O~ Ha~ne)KHOCT Ha Op-raHHTe Ha ~p)KaBHaTa ynpaBa.

CIIope~ 3aKOHOT 3a 6YI,IeTHTe, apuxo9uille Ha e9UHUl{uille Ha AO-KaAHailla caMOyapaBa ce 06e36e~YBaaT o~:

.~aHOQH: ~aHOKOT Ha HMOT, ~aHOKOT Ha HaCne~CTBO H IIO~apOK H~aHOKOT Ha IIpOMeT Ha He~BH)KHOCTH H IIpaBa;

.KOMYHanHHTe TaKCH;.IIpHXO~H O~ ~OHaQHH, O~ 3eMjaTa HnH O~ CTpaHCTBO (BO CTOKa H

BO IIapH);

293

.)J;pyrH npHXO)J;H OTCTaneHH Ha 6YI)eTHTe Ha EJIC, BO COrJIaCHOCTco nOCe6HH 3aKOHH;

.)J;OnOJIHHTeJIHH npHXO)J;H O)J; EYI)eTOT Ha Peny6JIHKaTa, BO Co-rJIaCHOCT co nOce6eH 3aKOH.

E)J;HHHQHTe Ha JIOKaJIHaTa caMoynpaBa MO)KaT )J;a 3eMaaT 3aeMH O)J;EYI)eTOT Ha Peny6JIHKaTa, 3apa)J;H npeMOCTYBaffie Ha HeycOrJIaCeHOCTa HanpHXO)J;HTe H Ha paCXO)J;HTe, KOHIlITO Tpe6a )J;a ce BpaTaT )J;O KpajoT Ha

~HCKaJIHaTa rO)J;HHa.llPHXO)J;OT Ha rpa)J;OT CKonje, KaKO noce6Ha e)J;HHHQa Ha JIOKaJI-

HaTa caMoynpaBa, ce 06e36e)J;YBa BO BHCHHa O)J; 38,5 % O)J; npHxo)J;HTe O)J;)J;aHOQH H O)J; TaKCH ocTBapeHH Ha no)J;paqjeTo Ha rpa)J;OT. lliBopHHTe npH-XO)J;H Ha e)J;HHHQHTe Ha JIOKaJIHaTa caMoynpaBa Ha no)J;paqjeTo Ha rpa)J;CKonje ce YTBp)J;YBaaT BP3 OCHOBa Ha HHBHOTO yqeCTBO BO BKynHHoT 6poj)KHTeJIH Ha HHBO Ha onlliTHHHTe O)J; KOHlliTO npOH3JIerJIe.

llPHxo)J;HTe H paCXO)J;HTe Ha EJIC ce YTBp)J;YBaaT co 6YI.IeToT. lli-

pa6oTKaTa, )J;oHecYBaffieTo, H3MeHaTa H H3BprnyBaffieTo Ha 6YI)eTOT ceype)J;YBa co cTaTYToT Ha EJIC H BO COrJIaCHOCT co 3aKOH. EY(lemom HaKnC ce H3roTBYBa BP3 OCHOBa Ha MaKpoeKoHoMcKaTa nOJIHTHKa H

npoeKQHjaTa Ha MaKpoeKoHoMcKHTe arperaTH. 3a H3roTBYBaffie H 3a )J;OC-TaBYBaffie Ha 6YI)eTOT Ha EJIC )J;O COBeTOT e o)J;roBopeH rpa~oHa-qaJIHHKOT Ha EJIC. EYI)eTOT Ha EJIC He CMee )J;a CO~p)KH 6YI)eTCKH

~e~HQHT. EYI)eTHTe Ha EJIC rH CO~p)KaT H npHXO~HTe H paCXO~HTe O~

)J;onOJIHHTeJIHHTe (caMO~HHaHCHpaqKH) aKTHBHOCTH Ha KOPHCHHQHTe KOHHe ce ~HHaHCHpaaT O~ 6YI)eTOT Ha EJIC. OBaa HOBHHa e BOBe)J;eHanOqHYBajKH o~ 2003 rO~HHa, co QeJI BO 6YI)eTHTe Ha EJIC ~a ce eBH~eH-THpaaT H npHxo)J;HTe H pacxo~HTe no CHTe OCHOBH Ha HHBO Ha EJIC.COBeTOT Ha EJIC ~OHeCYBa 6YI)eT Ha EJIC H 3aBplliHa CMeTKa Ha 6YI)e-TOT, co MHO3HHCTBOTO O~ BKynHHoT 6poj qJIeHOBH Ha COBeTOT, Ha ce~-HHQa Ha KojalliTo He MO)Ke ~a ce HCKJIyqH npHCYCTBOTO Ha jaBHOCTa.EYI)eTOT 3a Hape)J;HaTa ~HCKaJIHa rO)J;HHa ce ~OHeCYBa Haj~oQHa)J;o 31.12.BO TeKOBHaTa rO~HHa, a ~OKOJIKY He 6H~e ~OHeceH ce BplliH npHBpeMeHO~HHaHCHpaffie, HO Haj)J;OJIro ~o 31 MapT. AKO 6YI.IeTOT He 6H~e ~OHeceHHH 3a TPH MeceQH, BJIa~aTa, Ha npe~JIor Ha MHHHCTepCTBOTO 3a ~HHaH-CHH, Ke ro pacnyrnTH COBeTOT H Ke pacnHllie HOBH H36opH. 3apa)J;H CJIe-)J;effie Ha BKynHaTa jaBHa nOTpOlliYBaqKa BO ~p)KaBaTa, EJIC ce ~OJI)KHH)J;a ro ~OCTaBaT ~OHeceHHOT 6YI.IeT Ha EJIC ~O MHHHCTepCTBOTO 3a c}JH-HaHCHH, BO pOK o~ 15 ~eHa o~ ~eHOT Ha HerOBOTO ~OHeCYBaffie.

Cnope~ 3aKoHoT 3a 6YI)eTHTe, TPOlliOQHTe Ha 6YI)eTHTe Ha EJIC rH

COqHHYBaaT:.TeKOBHHTe TPOlliOQH (nJIaTH, HaeMHHHH H Ha~OMeCTOQH; TpO-

lliOQH 3a CTOKH H 3a YCJIyrH; TeKOBHH TpaHC~epH H KaMaTHH

nJIaKaffia);.KanHTaJIHHTe TPOlliOQH (KynYBaffie Ha KanHTaJIHH cpe~CTBa H

KanHTaJIHH TpaHc~epH); H

294

.OTnJIaTaTa Ha rJIaBHHHaTa 3a 3eMeHHTe 3aeMH.KOHTpOJIa Ha MaTepHjaJIHOTO H Ha c}JHHaHCHCKOTO pa60Telbe Ha

OnmTHHaTa BpmH MHHHCTepCTBOTO 3a c}JHHaHCHH, a peBH3Hja Ha MaTepH-jaJIHOTO H Ha c}JHHaHCHCKOTO pa60Telbe Ha onmTHHHTe BpmH ;O:p)l{aBHHOT3aBOA 3a peBH3Hja, BO COrJIaCHOCT co 3aKOHOT 3a AP)l{aBHa peBH3Hja.

2. CHCTeM Ha IiJHHaHcHCKa KOHTpOJIa H peBH3Hja

2.1. PeBH3Hj8 BO p8MKHTe H8 H3BpWH8T8 BJI8CT

Bo CHCTeMOT Ha peBH3HjaTa 1I0cTojaT TPH HHBOa KOH Metyce6Ho ce

pa3JIHKYBaaT 110 OlIcpaTOT, IIpe]:(MeTOT Ha peBH3Hja, IIpHCTalIOT H cy6jeK-THTe KOH ce IIpe]:(MeT Ha peBH3Hja. llpBOTO HHBO Ha peBH3Hja ce OpraH-H3Hpa BO CaMaTa HHCTHTY~Hja, KaKO BHaTpeIlIHa peBH3Hja. Bo BTOpOTO

HHBO, HHCTHTY~HHTe 0]:( H3BpIlIHaTa BJIaCT ce IIpe]:(MeT Ha peBH3Hja 0]:(CTpaHa Ha lIoce6Ha OpraHH3a~Hja BO paMKHTe Ha H3BpIlIHaTa BJIaCT (TH-IIHQHO 0]:( MHHHCTepCTBOTO 3a cpHHaHCHH). TpeTOTO HHBO Ha peBH3Hja

IIpeTCTaBYBa peBH3Hja Ha H3BpIlIHaTa BJIaCT 0]:( CTpaHa Ha 3aKOHO]:(aBHaTaBJIaCT H ce opraH3Hpa TaKa IIITO co YCTaB HJIH co 3aKOH ce OBJIaCTYBalIoce6Ha HHCTHTY~Hja, Ha]:(BOp 0]:( H3BpIlIHaTa BJIaCT, ]:(a BPIlIH peBH3Hja HaH3BpIlIHaTa BJIaCT.

3a ]:(a ce 1I0]:(06paT ecpeKTHTe 0]:( peBH3HjaTa, IIOTpe6HO e ]:(a ce

CKpaTH BpeMeTO 0]:( BpIlIeH>eTO Ha peBH3HjaTa ]:(0 IIpe3eMaH>eTO KopeK-THBHH aK~HH H ]:(a ce coqyBa 06jeKTHBHOCTa Ha peBH30pHTe.. BHaTpeIlI-HaTa peBH3Hja 06e36e]:(YBa Haj6p3H HHcpopMa~HH H OB03MO>KYBa 6p30 HC-

IIpaBaH>e Ha HelIpaBHJIHOCTHTe, HO HMa orpaHHQeH OlIcpaT H MO>Ke ]:(a

6H]:(e 1I0MaJIKY 06jeKTHBHa. PeBH3HjaTa KojaIlITo ja BPIlIH lIoce6Ha op-raHH3a~Hja 0]:( H3BpIlIHaTa BJIaCT HMa 1I0rOJIeMa 06jeKTHBHOCT, HO Hej3H-HaTa ecpHKaCHOCT, BO rOJIeMa Mepa, 3aBHCH 0]:( 06eMOT Ha OBJIaCTYBaH>aTa

IIITO if rH ]:(aJIa caMaTa H3BpIlIHa BJIaCT. HajrOJIeMa 06jeKTHBHOCT HHajIlIHpoK OlIcpaT ce OCTBapYBa IIpeKY peBH3HjaTa IIITO ja ClIpOBe]:(YBa 3a-KOHo]:(aBHaTa BP3 H3BpIlIHaTa BJIaCT, HO MO>Ke ]:(a 1I0MHHe MHory BpeMe 0]:(YTBp]:(YBaH>eTO Ha HelIpaBHJIHOCTHTe ]:(0 IIpe3eMaH>eTO MepKH 3a HHBHOOTCTpaHYBaH>e, IIITO MO>Ke ]:(a ja HaMaJIH ecpHKaCHOCTa Ha peBH3HjaTa.

Bo PelIy6JIHKa MaKe]:(OHHja, co 3aKOHOT 3a 6yueTHTe, e YTBp]:(eHa06BpCKaTa 3a BOCIIOCTaBYBaH>e Ha 8HaiUpeUlHa pe8u3uja 0]:( CTpaHa HaKOpHCHH~HTe Ha cpe]:(CTBa 0]:( EyueToT Ha PeIIY6JIHKaTa, 6yueToT Ha EJICH 6yueTHTe Ha cpOH]:(OBHTe. BHaTpeIlIHHTe peBH30pH rH Ha3HaQYBa CPYHK-

~HOHepOT, O]:(HOCHO paKOBO]:(HOTO JIH~e Kaj OBHe cy6jeKTH, 110 IIpeTXO]:(HaCOrJIaCHOCT Ha BJIa]:(aTa. BHaTpeIlIHHOT peBH30p ja YTBp]:(YBa IIpaBHJI-HOCTa Ha TpOIlIeH>eTO Ha cpe]:(CTBaTa, ]:(OKYMeHTHpaHOCTa Ha TpaHcaK-~HHTe H ClIpOBe~YBaH>eTO Ha 3aKOHCKHTe IIpOIIHCH H Ha BHaTpeIlIHHTeaKTH H IIpaBHJIa. BHaTpeIlIHHOT peBH30p COCTaBYBa 3alIHCHHK 3a H3BP-~

295

IIIeHaTa peBH3Hja H co peIlIeHHe HaJIO)KYBa OTCTpaHYBalf>e Ha KOHCTaTH-

paHHTe HellpaBHJIHOCTH BO Ollpe):(eJIeH pOK. 3allHCHHKOT H peIlIeHHeTO ce

):(OCTaBYBaaT ):(0 CPYHK~HOHepOT, O):(HOCHO paKOBO):(HOTO JIH~e H ):(0 MHHHC-TepOT 3a cpHHaHCHH. ~OKOJIKY BHaTpeIlIHHOT peBH30p KOHCTaTHpa IIpe-

KpIlIOK HJIH KPHBHqHO ):(eJIO, ):(OJI)KeH e ):(a 1I0):(HeCe 6apalf>e, O):(HOCHO IIPH-

jaBa 3a 1I0Be):(YBalf>e IIpeKpIlIOqHa, O):(HOCHO KpHBHqHa 1I0CTaIlKa.

MHHHCTepCTBOTO 3a cpHHaHCHH BPIlIH peBH3Hja Ha CHTe KOpHCHH~H

Ha Cpe):(CTBa 0):( Ey~eToT Ha PeIIY6JIHKaTa, Ha 6y~eTHTe Ha EJIC H Ha

cpOH):(OBHTe. QeHTpaJIHHTe peBH30pH rH Ha3HaqYBa MHHHCTepOT 3a CPH-

HaHCHH, 110 IIpeTXO):(Ha COrJIaCHOCT Ha BJIa):(aTa. MHHHCTepOT 3a cpHHaH-

CHH ro IIPOIlHIIIYBa ):(eJIOKpyroT H HaqHHOT Ha BpIlIelf>e Ha BHaTpeIlIHaTa

peBH3Hja.PeBH3HjaTa Ha 3aKOHO):(aBHaTa BJIaCT BP3 H3BpIlIHaTa BJIaCT ja BPIlIH

lIoce6Ha HHCTHTyI(Hja -~p)KaBeH 3aBO):( 3a peBH3Hja, KaKO HHCTHTY~Hja

KojaIlITo e Ha):(BOp 0):( HHCTHTY~HHTe Ha H3BpIlIHaTa BJIaCT.

2.2. ~p}l{aBHa peBH3Hja

2.2.1. On4>aT H ~eJIH

Ap)KaBHaTa peBM3Mja BO cBojaTa pa60Ta MCTpa)KYBa, YTBp~YBa M~aBa M3BemTaM 3a npaBMJIHOCTa Ha TpOmeH.eTO Ha jaBHMTe Cpe~CTBa, T .e.3a TOa ~aJIM TpOmeH.eTO e BO COrJIaCHOCT co OBJIaCTYBaH.aTa M co HaMeH-MTe YTBp~eHM co 3aKOHCKMTe npOnMCM. 3a pa3JIMKa O~ pe6u3ujaata Ha

peZYJlapHocat (ycOrJIaCeHOCT Ha TpOmeH.eTO co 3aKOHCKMTe nponMCM) ,pe6U3Ujaata Ha ycaemHocat MCTpa)KYBa, YTBp~a M M3BecryBa 3a eKO-HOMMQHOCTa, e<pMKaCHOCTa M 3a e<peKTMBHOCTa Ha TpOmeH.eTO Ha cpe~-CTBaTa.

IIpM peBM3MjaTa Ha npaBMJIHOCT, npe~MeT Ha MCnMTYBaH.e ce <pM-HaHCMCKMTe M3BemTaM M CMeTKOBO~CTBeHaTa ~OKYMeHTaQMja Kaj cy6jeK-TMTe KOM ce npe~MeT Ha peBM3Mja. IIpeKY KOHTpOJIaTa Ha M3BemTaMTe,~OKYMeHTMTe 3a TpaHCaKQMMTe M MHTepHMTe aKTM BO BpCKa co KOHTpO-JIaTa M O~JIYQYBaH.eTO, ~p)KaBHaTa peBM3Mja ja YTBp~YBa <pMHaHCMCKaTaO~rOBOpHOCT Ha cy6jeKToT mTO e npe~MeT Ha peBM3Mja. IIpeKY On<paTOTHa M3BpmHaTa BJIaCT co peBM3MjaTa ce YTBp~YBa M <pMHaHCMCKaTa o~ro-BOpHOCT Ha M3BpmHaTa BJIaCT BO QeJIOCT. PeBM3MjaTa Ha npaBMJIHOCT MMnOCBeTYBa COO~BeTHO BHMMaHMe Ha MHTepHMTe peBM30pCKM CPYHKQMM Kajcy6jeKToT M Ha MCnpaBHOCTa Ha a~MMHMCTpaTMBHMTe O~JIYKM.

PeBH3HjaTa Ha ycneIIIHoCT YTBPAYBa AaJIH cy6jeKToT BO cBojaTa pa-6oTa ce npM~p~Ba KOH YCBOeHMTe a~MMHMCTpaTMBHH npHHQHnH, npaK-TMKa M nOJIMTMKM Ha ynpaBYBaH.e. OBOj aCneKT Ha peBM3MjaTa YTBp~YBa~aJIM e<pMKaCHO ce KOpMCTaT QOBeqKMTe, <pMHaHCHCKHTe peCypCM M MH-<pOpMaQMOHMTe CMCTeMM Kaj cy6jeKToT M npenOpaQYBa MepKM 3a OT-

296

CTpaHYBaH>e Ha CJIa60CTHTe. HajCJIO)KeHHOT ~eJI Ha peBH3HjaTa Ha YC-neIIlHOCT npeTCTaBYBa npOQeHaTa Ha ecpeKTHBHOCTa BO pa60TeH>eTO, T .e.~aJIH cy6jeKToT KOj e npe~MeT Ha peBH3Hja rH OCTBapYBa QeJIHTe YT-Bp~eHH O~ CTpaHa Ha OnIIlTeCTBOTO.

lloce6eH aKQeHT npH peBH3HjaTa Ha ecpHKaCHOCT H ecpeKTHBHOCT eCTaBeH Ha BJIa~HHHTe npOrpaMH. 3apa~H QeJIOCHOCT BO OncpaTOT, npe~-MeT Ha peBH3HjaTa Ha perYJIapHOCT H ycneIIlHoCT Tpe6a ~a 6H~aT H jaB-HHTe npeTnpHjaTHja. aBa npOH3JIerYBa O~ ccpaKaH>eTO ~eKa jaBHHTenpeTnpHj aTHj a MY ce 6e3YCJIOBHO o~rOBopHH Ha BpXOBHOTO 3aKOHo~aBHOTeJIO, He3aBHCHO O~ CTeneHOT Ha HHBHaTa caMocTojHOCT, HaqHHOT HaHHBHOTO KOHCTHTYHpaH>e H aKTHBHOCTHTe IIlTO rH BpIIlaT.

2.2.2. He3aBHCHOCT

3aKOHCKa OCHOBa 3a cpOpMHpalbe Ha ~p)KaBHa peBH3Hja e YCTaBOTHa e~Ha 3eMja HnH noce6eH 3aKOH, KaKO BO cnyqajoT Ha Peny6nHKaMaKe~oHHja. ~p)KaBHaTa peBH3Hja e opraHH3HpaHa TaKa lliTO HajqeCTO eHe3aBHCHa O~ H3BplliHaTa BnaCT H Ii nO~HeCYBa H3BelliTaH Ha 3aKOHo~aB-HaTa BnaCT, co lliTO e nOTeHQHpaHa ynoraTa Ha ~p)KaBHaTa peBH3Hja KaKOCPYHKQHja npeKY Koja ce O~p)KYBa H ce YHanpe~YBa o~rOBopHOCTa KOHjaBHocTa 3a TpOllielbeTO Ha cpe~CTBaTa npH6paHH O~ jaBHH ~aBaqKH. BoHeKOH 3eMjH ~p)KaBHaTa peBH3Hja ce opraHH3Hpa KaKO CY~CKaTa BnaCT, a~p)KaBHHTe pe3H30pH HMaaT HCT CTaTYC KaKO CY~HHTe.

3apa~H ycnelliHo OCTBapYBalbe Ha cBojaTa CPYHKQHja, ~p)KaBHaTapeBH3Hja Tpe6a ~a 6H~e opraHH3HpaHa TaKa lliTO Ke ce 06e36e~H He3aB-HCHOCT, KaKO O~ 3aKOHo~aBHaTa H O~ H3BplliHaTa BnaCT, TaKa H O~ cy6-jeKTHTe KOH ce npe~MeT Ha peBH3Hja. I1HCTHTYQHOHanHO YTBp~eHaTaHe3aBHCHOCT e Ba)KHa 3a HenpeqeHOTO Bpllielbe Ha peBH3HjaTa, HO H 3aKpe~H6HnHTeTOT Ha pe3ynTaTHTe O~ Hea.

~p)KaBHaTa peBH3Hja nO~HeCYBa H3BelliTaj ~O 3aKOHo~aBHaTa Bna-CT, na OTTaMY e HopManHO BO CBoeTO pa60Telbe TeCHO ~a copa60TYBa co3aKOHo~aBHaTa BnaCT. Bo HeKOH 3eMjH DBa e nOTeHQHpaHO H coyqeCTBOTO Ha ~p)KaBHaTa peBH3H]a BO HeKOH aKTHBHOCTH KOH He ce ~H-peKTHO CBp3aHH co peBH3HjaTa, KaKO Ha npHMep npH6Hpalbe no~aTOQH,nOMOlli Ha qneHOBHTe Ha co6paHHeTO BO pa36HpalbeTO Ha H3BeillTaHTe,nOMOlli BO HCTpa)KYBalbaTa, HHcpopMHpalbe Ha co6paHHeTO 3a HaQpT-6y~eToT Ha ~p)KaBaTa, yqeCTBO BO pa60TaTa Ha 3aKOHo~aBHHTe KOMCHHHTH. CenaK, H noKpaj ynaTeHoCTa Ha TeCHa copa60TKa co 3aKOHo~aBHaTaBnaCT, ~p)KaBHaTa peBH3Hja Tpe6a ~a ja o~p~Ba cBojaTa He3aBHCHa..nO3HQH]a nopa~H onaCHOCTa O~ BnH]aHHe Ha nOnHTHqKHTe HHTepeCH BP3Hej3HHHTe aKTHBHOCTH. Bo TOj KOHTeKCT, ~p)KaBHaTa peBH3Hja Tpe6a ~a6H~e caMocTojHa BO H3rOTBYBalbeTo Ha nporpaMHTe H Ha nnaHOBHTe. Ha

297

peBH3HHTe, KaKO H IIPH YTBp~ynaH>eTO Ha IIpHOpHTeTHTe H Ha II;eJIHTe Ha

peBH3HHTe.;r:(p)l{aBHaTa peBH3Hja e eKCTepeH peBH30p Ha H3BpllIHaTa BJIaCT.

I1oKpaj ~pyrHTe CPYHKII;HH, Taa HMa H 3a~aqa ~a ja OIl;eHYBa KOHTpOJIHaTaCPYHKII;Hja KojallITo H3BpllIHaTa BJIaCT ja 1I0CTaBHJIa KaKO HHTepHa pe-BH3Hja Kaj CBOHTe cy6jeKTH, O~HOCHO KaKO peBH3Hja Ha CBOHTe cy6jeKTHO~ CTpaHa Ha HHCTHTYII;Hja Ha H3BpllIHaTa BJIaCT (HajqeCTO MHHHC-TepCTBOTO 3a cpHHaHCHH). He3aBHCHOCTa BO O~HOC Ha H3BpllIHaTa BJIaCTce OCTBapYBa IIpeKY U36erHyBaH>e Ha yqeCTBOTO BO KOj 6HJIO OpraH HaH3BpllIHaTa BJIaCT, 06e36e~YBaH>e Ha ~OBOJIHO cpe~CTBa 3a cBojaTa pa-60Ta, He3aBUCHO O~ cpHHaHCHCKaTa cocToj6a BO KojallITo ce Haora H3-BpllIHaTa BJIaCT, II;eJIOCeH IIpHCTall ~O IIpOCTopHHTe H ~O eBH~eHII;HHTe Hacy6jeKTHTe Ha H3BpllIHaTa BJIaCT, KaKO H IIpeKY lIoce6Ha 1I0CTallKa HaHMeHYBaH>e, pa3pellIYBaH>e H ~OJDKHHa Ha MaH~aTOT KOH He ce Bp3YBaaT3a perYJIaTHBaTa cllope~ Koja pa60TH H3BpllIHaTa BJIaCT. He3aBHCHOCTaHa ~p)l{aBHaTa peBH3Hja O~ H3BpllIHaTa B-!IaCT e KJIyqHa 3a Hej3HHoTO ecpH-KaCHO H 06jeKTHBHO CPYHKII;HOHHpaH>e, KaKO H 3a OllllITeCTBeHO IIPH-cpaKaH>e Ha pe3YJITaTHTe HCKa)l{aHH BO H3BeIlITaHTe.

HaBe~eHOTO He 3HaqH ~eKa ~p)l{aBHaTa peBH3Hja He Tpe6a ~a CO-pa60Tyna co H3BpllIHaTa BJIaCT. HallpOTHB, copa60TKaTa BO cpopMa HaCTpyqHH MHCJIeH>a H cTpyqHa 1I0MOIlI, oco6eHO BO cclJepaTa Ha cpHHaH-CHCKOTO 3aKOHo~aBCTBO, e O~ lIoce6Ha Ba)l{HOCT 3a pecpopMHTe BO 011-IlITeCTBOTO.

He3aBHCHOCTa Ha ~p)l{aBHaTa peBH3Hja O~ cy6jeKToT Ha peBH3HjaTae IIpeTIIOCTaBKa 3a 06jeKTHBHOCTa Ha 1I0CTallKaTa H Ha H3Be1lITajoT. ORace 1I0cTHrHyna co 3aKOHCKH YTBp~eHaTa 06BpCKa 3a HHCTHTyIl;HjaTa Ha~p)l{aBHaTa peBH3H]a H 3a AP)l{aBHHTe peBH30pH ~a He yqecTBYBaaT BOpa60TeH>eTO H BO YllpaBYBaH>eTO co cy6jeKToT Ha peBH3HjaTa. PeBH30-pHTe KOH ce BO pO~HHHCKH HJIH BO ~Pyr BH~ BpCKH co paKOBO~CTBOTO Hacy6jeKTHTe, He 6H CMeeJIe ~a yqeCTBynaaT BO peBH3HjaTa. Ap)l{aBHaTa pe-BH3Hja He e o~rOBopHa IIpeA paKOBO~CTBOTO Ha cy6jeKToT H HMa II;eJIOCHacJI060~a BO YTBpJJ,yBaH>eTO Ha OllcpaTOT Ha peBH3HjaTa H Ha peBH30pCKHTe1I0CTaIlKH.

2.2.3. .l:(pJKaOeH 3aOO~ 3a peoH3Hja

Ap)KaBHHOT 3aBOA 3a peBH3Hja (3aBoA), KaKO OpraH Ha Peny6-JIHKaTa, rH BpillH pa60THTe Ha AP)KaBHaTa peBH3Hja cnopeA rOAHillHanporpaMa Koja caMHOT ja YTBPAYBa. EyueToT Ha Peny6JIHKa MaKeAoHHja,6yueTHTe Ha CPOHAOBHTe H 6yueTHTe Ha eAHHHQHTe Ha JIOKaJIHaTa caMOY-npaBa 3aAOJI)KHTeJIHO eAHaill rOAHillHO ce npeAMeT Ha peBH3Hja. lloKpajAP)KaBHHTe opraHH H opraHHTe Ha EJIC, npeAMeT Ha AP)KaBHa peBH3Hjace H cpHHaHcHcKHTe H3BeillTaH Ha jaBHHTe npeTnpHjaTHja, HEPM, areH-

298

QHHTe, HHCTHTYQHHTe OCHOBaHH co 3aKOH H IIpeTllpHjaTHjaTa BO KOH~p)KaBaTa e ~OMHHaHTeH aKQHOHep. 3a H3BplIIeHHTe peBH3HH H 3a CBO-

jaTa pa60Ta, np)KaBHHOT 3aBO~ 3a peBH3Hja H3rOTBYBa H3BelIITaj KOj ro1I0~HeCYBa ~O C06paHHeTO Ha Pelly6JIHKa MaKe~oHHja, Haj~OQHa Ce~YMMeCeQH 110 pOKOT 3a ~OCTaBYBa1be Ha rO~HIIIHHTe clJHHaHcHCKH H3BeIIITaH.Cpe~CTBaTa 3a clJHHaHCHpa1be Ha pa60TaTa Ha 3aBO~OT ce 06e36e~YBaaTO~ EyueToT Ha Pelly6JIHKa MaKe~oHHja. 3a pa60THTe Ha peBH3HjaTa BOIIpaBHHTe JIH&a BO KOH ~p)KaBaTa HMa ~OMHHaHTHO yqeCTBO, jaBHHTeIIpeTllpHjaTHja, HEPM, KaKO H areHQHHTe, clJOH~oBHTe H HHCTHTYQHHTeOCHOBaHH BO COrJIaCHOCT CO lIoce6HH 3aKOHH, 3aBO~OT HallJIaKa Ha~O-MeCTOK BO COrJIaCHOCT CO TapHclJa. C06paHHeTO Ha Pelly6JIHKa MaKe-~oHHja ~aBa COrJIaCHOCT 3a TapHclJaTa Ha 3aBO~OT.

Co pa60TaTa Ha 3aBO~OT paKOBO~H ZJla6ell 9pJ/Ca6ell pe6U30p, COMaH~aT O~ ~eCeT rO~HHH. rJIaBHHOT ~p)KaBeH peBH30p HMa CBOj 3a.MeIlUK.C06paHHeTO Ha Pelly6JIHKa MaKe~oHHja rH H36Hpa H rH pa3pellIYBa rJIaB-HHOT ~p)KaBeH peBH30p H HerOBHOT 3aMeHHK. 3apa~H H36erHYBa1be Ha1I0JIHTHqKO BJIHjaHHe H IIpHCTpaCHOCT BO O~JIyqYBa1beTO (KOHclJJIHKT Ha

HHTepeCH), clJYHKQHHTe rJIaBeH ~p)KaBeH peBH30p H HerOB 3aMeHHK ceHecllojJIHBH CO lIapTHCKa IIpHlla~HOCT, CO qJIeHYBa1be BO YllpaBHH, Ha~-30pHH 0~60p» H ~pyrH OpraHH H,a HHCTHTYQHH H IIpaBHH JIHQa, KaKO H COBplIIe1be Ha ~pyra jaBHa cl>YHKQHja HJIH IIpoclJecHja. rJIaBHHOT ~p)KaBeHpeBH30p rH ~OHeCYBa aKTHTe 3a OpraHH3aQHja H 3a CHCTeMaTH3aQHja Hapa60THHTe MeCTa H HMeHYBa OBJIaCTeHH peBH30pH.

np)KaBHaTa peBH3Hja ja BplIIaT o6JlacUlellU pe6U30pU Bpa60TeHH BO3aBO~OT. OBJIaCTeHHTe peBH30pH ce CTpYQHH JIHQa (~HIIJIOMHpaHH eKO-HOMHCTH HJIH IIpaBHHQH) KOH 1I0Ce~YBaaT YBepeHHe 3a OBJIaCTeH ~p)KaBeHpeBH30p. YBepeHHeTO ce CTeKHYBa CO 1I0JIara1be Ha cTpYQeH HCIIHT IIpe~KoMHcHja IIITO ja COCTaBYBa rJIaBHHOT ~p)KaBeH peBH30p, cllope~ IIpO-rpaMa IIITO ja 0~06pYBa MHHHCTepOT 3a clJHHaHCHH. Y CJIOB 3a 1I0JIara1beHa HCIIHTOT e lIeTrO~HIIIHO pa60THO HCKYCTBO Ha CMeTKOBO~CTBeHH H Ha

clJHHaHcHCKH pa60TH, O~HOCHO TpHrO~HIIIHO HCKYCTBO Ha pa60TH Ha pe-BH3Hja II KOHTpOJIa. OBJIaCTeHHOT ~p)KaBeH peBH30p He CMee ~a 6H~eQJIeH Ha opraHH BO HHCTHTYQHH H BO IIpaBHH JIHQa. IIpH peBH3HjaTa, OB-JIaCTeHHOT ~p)KaBeH peBH30p rH IIpHMeHYBa peBH30pCKHTe CTaH~ap~H HaMetYHapO~HaTa opraHH3aQHja Ha BpXOBHHTe peBH30pCKH HHCTHTyQHH(MHTOCAM), KOH ce IIpHclJaTeHH KaKO peBH30pCKH CTaH~ap~H IIPHBplIIe1be Ha ~p)KaBHaTa peBH3Hja BO Pelly6JIHKa MaKe~oHHja.

CaMaTa 1I0CTallKa Ha ~p)KaBHa peBH3Hja CO~p)KH YBH~ BO KHHro-BO~CTBeHaTa, clJHHaHcHCKaTa H BO ~pyra ~OKYMeHTaQHja Ha cy6jeKToT, COOB03MO)KYBa1be Ha CJI060~eH IIpHCTall BO IIpOCTopHHTe H CO QeJIOCHacopa60TKa O~ CTpaHa Ha IIpeTCTaBHHQHTe Ha cy6jeKToT KOj e IIpe~MeT Ha~p)KaBHa peBH3Hja. ~06HeHHTe 1I0~aTOQH HMaaT TpeTMaH Ha ~eJIOBHa Ta-jHa H peBH30pOT He CMee ~a ce CJI~H CO HHB 3apa~H CTeKHYBa1be HaHMOTHa HJIH Ha ~pyra KOpHCT, 3a ce6e HJIH 3a ~Pyr cy6jeKT. Co QeJI ~a ce

299

H36erHe KOHc}JJIHKT Ha HHTepeCH, peBH30pOT He CMee ~a BpllIH peBH3HjaBO cy6jeKT BO KOj e a~HOHep HJIH BJIO)KYBaq Ha KanHTaJI, ~OKOJIKY npe-TXO~HO 6HJI BO pa60TeH O~HOC, aKa He nOMHHaJIe neT rO~HHH, aKa HMapO~HHHCKH BpCKH HJIH aKa yqeCTBYBaJI BO BO~eH>eTO Ha ~eJIOBHHTe KHHrHHJIH BO H3pa6oTYBaH>eTO Ha rO~HIlIHaTa CMeTKa H Ha c}JHHaHCHCKHTeH3BelliTaH Ha cy6jeKToT IlITO e npe~MeT Ha peBH3Hja.

Bp3 OCHOBa Ha H3BpllIeHaTa peBH3Hja, peBH30pOT COCTaBYBa npeT-xo~eH H3BellITaj Ha KOj cy6jeKToT MO)Ke ~a ~a~e 3a6eJIelliKH BO pOK o~ 15~eHa o~ ~eHOT Ha npHeMOT. KOHeqHHOT H3BellITaj ce ~OCTaBYBa ~o cy6-jeKToT Ha peBH3Hja, ~o COO~BeTHOTO MHHHCTepCTBO, O~HOCHO c}JOH~. Cy6-jeKToT MO)Ke ~a nO~Hece npHroBop Ha KOHeqHHOT H3BellITaj no KOjO~JIyqYBa rJIaBHHOT ~p)KaBeH peBH30p.

Bo nOCTanKaTa Ha ~p)KaBHaTa peBH3Hja 3aBO~OT MO)Ke ~a aHra-)KHpa H Ha~BopellIHH CTpyqHH JIH~a. THe ~aBaaT CBoe MHCJIeH>e no o~pe-~eHH npallIaH>a, HO, cenaK, o~rOBopHOCTa 3a clJopMHpaHOTO MHCJIeH>e BOH3BelliTajoT nata Ha caMHOT 3aBo~.

PeBH3Hja Ha HaqHHOT Ha TpOllIeH>e Ha cpe~cTBaTa Ha Ap)KaBHHOT3aBo~ 3a peBH3Hja BpllIH OBJIaCTeH peBH30p onpe~eJIeH o~ MHHHcTepoT 3a

c}JHHaHCHH.

3. ~aHO"H H AaHOlleH CHCTeM

OnpaB~aHocTa O~ O~aHOqYBalf>e JIe)KH BO noTpe6aTa O~ o6e36e~y-Balf>e H3BOpH Ha Cpe~CTBa 3a BpllIelf>e Ha BHTaJIHHTe <}JYHK~HH Ha~p)KaBaTa. 3a ~a 06e36e~H Cpe~CTBa, ~p)KaBaTa MOpa HajnpBo ~a rH YT-Bp~H eKOHOMCKHTe aKTHBHOCTH npH KOH Ke ce BpllIH O~aHOqyBalf>eTO. BonOqeTO~HTe Ha O~aHOqYBalf>eTO, HajrOJIeM H3BOp Ha npHXO~H 6HJIe ~a-pHHHTe H Ha~OMeCTOKOT 3a KOpHCTelf>e Ha naTHIlITaTa, IlITO ce ~Be aK-THBHOCTH Ka~e IlITO TpaHCaKQHHTe JIeCHO MO)KeJIe ~a ce HaArJIe~YBaaT.MHOry nO~O~Ha ce BOBeTJ,yBa ~aHOKOT Ha npHXO~ (Ha npHMep, BO EpH-TaHHja ~ypH BO 1840 ro~HHa), ~o~eKa, naK, COBpeMeHHTe ~aHO~H, KaKO~aHOKOT Ha ~o~a~eHa Bpe~HoCT, ce ~oCTHrHYBalf>a Ha ~BaeceTTHOT BeK(noBTopHO ro 3eMaMe npHMepoT Ha EpHTaHHja, Ka~e IlITO OBoj ~aHOK eBOBe~eH BO 1970 ro~HHa).

l1aKo nocTojaT nOBeKe ~e<}JHHH~HH 3a ~aHO~HTe, MO)Ke ~a ce Ka)Ke~eKa ~aHOKOT e ~aBaqKa BO napH, KojallITo ~p)KaBaTa ja co6Hpa o~ noe~-HH~H H o~ npaBHH JIH~a BP3 OCHOBa Ha cBojaTa BJIaCT, 6e3 ~HpeKTeHnpoTHBHa~oMeCT, a co ~eJI ~a ce nOKpHJaT JaBHHTe paCXO~H.

reHepaJIHO, ~aHO~HTe ce ~eJIaT Ha TPH rpynH: gupeKillHu gaHo4u(~aHo~H Ha npHxo~), uHgupeKillHu gaHo4u (~aHo~H Ha noTpollIYBaqKa) H

gaHo4u Ha U.Moill.llupeKillHu gaHo4u ce OHHe co KOHIlITO ce O~aHOqYBa npHXO~OT,

He3aBHCHO o~ Toa ~aJIH npOH3JIerYBa o~ Tpy~ (nJIaTa), peHTa, ~HBH~eH~H

300

HJIH O~ KaMaTa. IIpH~oHecHTe KOH ce nJIaKaaT 3a neH3HCKO H 3a 3~paBCT-

BeHO OCHrYPYBalbe, HCTO TaKa, ce e~eH BH~ ~HpeKTHH ~aHO~H. ;r:(H-peKTHHTe ~aHO~H He rH nJIaKaaT caMO <PH3HqKHTe JIH~a, TYKY H npaBHHTeJIH~a KaKO ~aHO~H Ha ~o6HBKa.

HH9upeKUlHU 9aHOl{U ce OHHe KOH ce npecMeTYBaaT H ce HanJIaTY-BaaT Ha npOMeTOT Ha CTOKH H YCJIyrH. HajBa)KeH, ceKaKO, e ~aHOKOT Ha~o~a~eHa Bpe~HOCT, KOj ce npeCMeTYBa H ce HanJIaTYBa BO CHTe <pa3H HanpOH3BO~CTBOTO H Ha nOTpOlliYBaqKaTa. AKl{U3UUle npeTCTaBYBaaT noce-6eH ~aHOK Ha nOTpOlliYBaqKa Ha o~pe~eHH BH~OBH CTOKH, KaKO lliTO ceaJIKOXOJI, ~HrapH, ropHBO H ~Pyro. Bo ~aHO~HTe Ha nOTpOlliYBaqKa ce

B6pojYBaaT H l{apuHUUle.J(aHOl{UUle Ha UMoUl, KaKO H ~aHO~HTe Ha npHXO~ O~ HMOT H npo-

MeT co HMOTOT, ce rJIaBHH H3BOpH Ha npHXO~H Ha e~HHH~HTe Ha JIOKaJI-HaTa caMoynpaBa. Toa ce ~aHO~H KOH ce npecMeTYBaaT H ce HanJIaKaaT

Ha 60raTcTBOTO Ha JIH~aTa.E~HO O~ HajTelliKHTe npallialba BO BpcKa co O~aHOqYBalbeTO e npa-

llialbeTO Ha upa8e9HOCUla 80 °9aHO'lY8albeUlO. XOpU30HUlaAHaUla e9-HaK80cUl BO TpeTMaHOT Ha ~aHOqHHTe 06Bp3HH~H 3HaqH e~HaKOB TpeT-MaH Ha e~HaKBHTe no eKOHOMcKa CHJIa, ~o~eKa naK 8epUlUKaAHaUla e9-HaK80cUl npeTnOCTaBYBa ~a ce 3aclJaTH nOBeKe O~ OHHe KOH HMaaTnOBeKe. BepTHKaJIHaTa e~HaKBOCT npeTnOCTaBYBa npHMeHa Ha upoipe-CU8HU calauKu npH O~aHOqYBalbeTO.

Bo npHMeHaTa Ha ~aHOqHHTe CTanKH Tpe6a ~a ce HMa npe~BH~ ~eKaTHe BJIHjaaT Ha nopaCTOT Ha npHXO~HTe O~ ~aHO~H caMO ~O o~pe~eHaTOqKa, no Koja, nopa~H onaralbeTO Ha no6apYBaqKaTa, O~HOCHO ~eMOTH-BHpaHOCTa 3a 3rOJIeMYBalbe Ha 3apa6oTKaTa, H3HOCOT Ha HanJIaTeHHOT~aHOK ce HaMaJIYBa. MCTO TaKa, BHCOKHTe ~aHO~H HeraTHBHO BJIHjaaT BP3npOH3BO~CTBOTO, nOTpOlliYBaqKaTa H paCTOT Ha CTonaHCTBOTO H rH nOT-THKHYBaaT ~aHOqHHTe 06Bp3HH~H ~a HaoraaT HaqHHH ~a ro H36erHYBaaTnJIaKalbeTO Ha ~aHOKOT (9aHO'lHa e8a3uja).

;r:(aHO~HTe HMaaT rOJIeMO 3Haqelbe O~ acneKT Ha MO)KHOCTa 3a npH-6Hpalbe npHXO~H 3a ~p)KaBaTa. HHBHHOT y~,eJI BO BKynHHTe npHXO~H lliTOrH npH6Hpa ~p)KaBaTa O~ ~OMalliHH H3BOpH e MHOry BHCOK. OTTaMY npo-'H3JIeryBa Ba)KHOCTa O~ YTBp~YBalbe CHCTeM Ha ~aHO~H lliTO Ke 6H~e e<pH-KaceH, KOj HeMa ~a npe~H3BHKYBa na~ Ha npOH3BO~CTBOTO H Ha nOT-pOlliYBaqKaTa H KOj Ke ro npOMOBHpa npHH~HnOT Ha npaBe~HOCT BO o~a-HOqYBalbeTO. Bo npaKTHKaTa DBa ce nOCTHrHYBa co npOlliHpYBalbe Ha~aHOqHaTa OCHOBa, co npHMeHa Ha HHCKH ~aHOqHH CTanKH H Ha KOJIKY

lliTO e MO)KHO nOMaJI 6poj ~aHOqHH OCJIO60~YBalba.3aKOHCKHTe nponHCH BO BpCKa co ~aHO~HTe Tpe6a ~a 6H~aT jacHH,

He~BOCMHCJIeHH H JIeCHO pa36HpJIHBH 3a ~aHOqHHTe 06Bp3HH~H. ;r:(aHOq-HHOT CHCTeM He 6H Tpe6aJIo ~a npeTpnYBa qeCTH npOMeHH.

J(aHO'lHaala a9MuHUCUlpal{uja Tpe6a ~a 6H~e ocnoco6eHa, pecpop-MCKH opHeHTHpaHa H ~o6po onpeMeHa, 3a ~a MO)Ke eclJHKacHo ~a o~ro-

301

BOpH Ha 3aAaqHTe BO BpCKa co npH6HpaH.eTO Ha AaHO~HTe. 3apaAH Ha-MaJIYBaH.e Ha TpOIIIO~HTe H pa3BHBaH.e Ha AaHOqHaTa KYJITypa, Tpe6a Aace HacTojYBa CaMHTe AaHOQHH 06Bp3HH~H Aa ja YTBPAYBaaT 06BpCKaTa 3anJIaKaH.e AaHOK. ~aHOQHa'ra aAMHHHcTpa~Hja Tpe6a Aa AeJIYBa 06pa-30BHO BP3 AaHOQHHTe 06Bp3HH~H.

Bo Peny6JIHKa MaKeAoHHja pa60THTe Ha YTBPAYBaH.e H HanJIaTa HaAaHO~HTe H Ha APyrHTe BHAOBH jaBHH npHXOAH rH BPIIIH )TnpaBaTa 3ajaBHH npHXOAH ()TJll). )TJll e OpraH BO COCTaB Ha MHHHCTepCTBOTO 3acpHHaHCHH, co CBOjCTBO Ha npaBHO JIH~e. OpraHH3a~HOHH eAHHH~H Ha)TJll ce reHepaJIHaTa AHpe~Hja, perHOHaJIHHTe AHpeK~HH, AaHOQHHTeOAAeJIeHHja H AaHOQHHTe KaH~eJIapHH. ~HpeKTopOT Ha )TJll H HerOBHOT3aMeHHK rH HMeHYBa H rH pa3pernyBa BJIaAaTa Ha Peny6JIHKa MaKe-AoHHja. CpeACTBaTa 3a BpIlleH.e Ha pa60THTe Ha )TJll ce 06e36eAYBaaT OAEyueToT Ha Peny6JIHKa MaKeAoHHja.

3.1. J:J;UpeKTHU ~aHO~U

3.1.1. DepCOHaJIeH ~aHOK Ha ~OXO~

-~pyrH BH~OBH nOMOIII, OTnpeMHHHH, HCnpaTHHHH. Tpe6a ~a ce HanOMeHe

302

fIepCOHanHHOT ~aHOK Ha ~OXO~ ce nnaKa Ha HeTO npHXO~HTe O~CHTe H3BOpH, co HcKnyqOK Ha OHHe npHXO~H InTO ce CO 3aKOH H33eMeHHO~ O~aHOqYBall>e.

AOXO~OT llrTO nO~ne)KH Ha O~aHOqYBall>e e YTBp~eH CO 3aKOH HHerO ro COqHHYBaaT ~onYHaBe~eHHTe npHXO~H InTO ~aHOqHHOT 06BP3HHKrH OCTBapHn BO 3eMjaTa H BO cTpaHcTBo:

1. nHqHH npHMall>a;2. npHXo~H o~ 3eMjo~encKa ~ejHocT;3. npHXo~H o~ caMocTojHa ~ejHocT;4. npHXO~H o~ HMOT H HMOTHH npaBa;5. npHXO~H o~ aBTopcKH npaBa H npaBa Ha HH~ycTpHcKa con-

CTBeHOCT;6. npHXo~H o~ KanHTan;7. KanHTanHa ~o6HBKa, OCBeH KanHTanHa ~o6HBKa ocTBapeHa o~

npo~a}K6a Ha xapTHH o~ Bpe~HocT;8. ~O6HBKH o~ HrpH Ha cpeKa H ~pyrH Harpa~HH HrpH; H9. ~pyrH npHXo~H.HaBe~eHHTe npHXO~H He Mopa ~a ce OCTBapeHH caMO BO napH, TYKY

H BO HaTypa H xapTHH O~ Bpe~HOCT HnH BO HeKoj ~pyr B~.O~pe~eHH npHMall>a ce H33eMeHH O~ 06BpCKaTa 3a nnaKall>e Ha ~a-

HOK Ha ~OXO~. OBHe npHMall>a ce TaKcaTHBHO Ha6poeHH BO 3aKOHOT. reH-epanHO, Toa ce npHMall>a no OCHOBa Ha Harpa~H, CTHneH~HH, COQHjanHa3aInTHTa, ~eTCKa 3aIIITHTa, COQHjanHa nOMOIII, HHBanH~HTeT, KaKO H

~eKa ~aHOK Ha ~OXO~ He ce llJIaKa HHTY Ha KaMaTH 110 jaBHH 3aeMH, Ka-MaTH 110 ~p)KaBHH 06Bp3HH~H, KaKO H Ha KaMaTH Ha IIITe~HH BJIOrOBH,

TeKOBHH cMeTKH H ~eIl03HTH 110 BH~YBall>e.

068p31lUK Ha ~aHOKOT Ha AOXOA e <PH3HqKO JIH~e, TprOBe~ 1I0eAH-He~, c}>H3HqKO JIH~e Koe ce 3aHHMaBa co 3eMjo~eJICKa ~ejHocT, co 3aH-aeTqHCKa ~ejHocT HJIH co CJI060~HH 3aHHMall>a.

;r:(aHOqeH lIepHO~3a KOj ce YTBp~YBa ~aHOKOT Ha ~OXO~ e KaJIeH~ap-CKaTa rO~HHa. Bo TeKOT Ha rO~HHaTa ce llJIaKa aKOllatal{uja lla 9a1l0KoatHJIH, lIaK, ~aHOKOT ce llJIaKa BP3 ocHOBa Ha peIlleHHe Ha opraHOT 3a jaBHHIIpHXO~H. Ha KpajoT O~ rO~HHaTa ce BPIIIH KOllettlla upecMeatKa lla 9a1l0-KOat Ha ~OXO~.

flallottlla OC1l08Ul{a IIpeTcTaBYBa ~OXO~OT HaMaJIeH 3a IIpH~OHecHTe3a lIeH3HcKO H HHBaJIH~CKO ocHryPYBall>e, 3~paBCTBeHO OCHrYPYBall>e H

Bpa60TYBall>e, KaKO H IIpH~OHeCHTe 3a ~06pOBOJIHO lIeH3HCKO H HHBaJIH~-CKO OCHrYPYBall>e llJIaTeHH O~ 06Bp3HHKOT. JIHQHOTO OCJI060TJ.YBall>e IIPH

rO~HIIIHa IIpeCMeTKa Ha ~aHOKOT Ha ~OXO~ H3HecYBa 30.000 ~eHapH H ce06jaBYBa BO 1I0QeTOKOT Ha rO~HHaTa, o~ cTpaHa Ha MHHHcTepoT 3a c}>H-HaHCHH. He ce IIpH3HaBaaT HaMaJIYBall>a Ha ~aHOQHHTe 06Bp3HH~H KOH Hece pe3H~eHTH Ha PellY6JIHKa MaKe~oHHja IIPH IIpecMeryBall>e Ha ~aHOK Ha~OXO~ 3a ~OXO~ OCTBapeH BO PellY6JIHKa MaKe~oHHja.

llpH IIpecMeryBall>e Ha ~aHOKOT Ha ~OXO~ ce IIpHMeHYBa CTallKa o~15% 3a ~OXO~ 3a O~aHOQYBall>e ~o 360.000 ~eHapH H o~ 1.8% 3a ~OXO~ 3a

O~aHOQYBall>e Ha~ 360.000 ~eHapH.Bo 3aKoHoT 3a lIepCOHaJIeH ~aHOK Ha ~OXO~ 1I06JIHCKY ce YTBP~Y-

BaaT ropeHaBe~eHHTe ~OXO~H OA TOQKa 1. ~o TOQKa 9, KaKO H 0~6HTo~HTeH HaQHHOT Ha IIpecMeTYBall>e Ha ~aHOQHaTa OCHOBH~a 3a O~~eJIHHTe BH-

~OBH ~OXO~.YTBPTJ.YBall>eTO H HallJIaTaTa Ha nepcoHaJIHHOT AaHOK Ha ~OXO~ rH

BPIIIH opraHoT 3a jaBHH IIpHXO~H. 3a ~aHOQHHTe 06Bp3HH~H ce BO~HlIoce6eH perHcTap, BO KOj ce CO~p)KaHH 1I0~aTO~HTe KOH ce o~ 3HaQell>e3a YTBp~YBall>e Ha ~aHOQHaTa 06BpcKa.

;r:(OKOJIKY ~aHOKOT Ha ~OXO~ He ce llJIaTH BO 3aKOHCKH YTBp~eHHTepOKOBH, 06Bp3HHKOT llJIaKa KaMaTa.

HallJIaTaTa Ha ~aHOKOT Ha ~OXO~ MO)Ke ~a ce H3BPIIIH 110 IIpHCHJIeHlIaT ~OKOJIKY ~aHOQHHOT 06Bp3HHK He rH llJIaTH ~06pOBOJIHO H BO 3aKOH-CKH YTBp~eHHOT pOK 06BpCKHTe 110 AaHOKOT O~ ~OXO~. llpHCHJIHaTaHallJIaTa ce COCTOH O~ nOIlHC H IIpo~a)K6a Ha HMOTOT 110 flaT Ha jaBHoHa~~aBall>e BO IIpo~eJJYpa Koja e 3aKOHCKH IIpOIlHIIIaHa.

3.1.2. AaHoK Ha ~O6HBKa

AaHOKOT Ha ~O6HBKa ro npeCMeTYBa H ro nnaKa npaBHO nHqeKOeIlITO BPIlIH ~ejHocT BO 3eMjaTa H BO CTpaHCTBO. IIpecMeTYBaH:.eTo H

303

nJIaKafbeTo Ha ~aHOKOT Ha ~O6HBKa ro BpllIH CaMOTO JIHI(e. ,[(aHOKOT cenpecMeTYBa no UpOUop~UOHaAHa cwaUKa (HeMa nporpecHBHO o~aHO-

~YBafbe).OcHOBa 3a npecMeTYBafbe Ha ~aHOKOT Ha ~o6HBKa e ~o6HBKaTa

IlITO ce YTBp~YBa BO ~aHO~HHOT 6HJIaHC KaKO pa3JIHKa Mery BKynHHTenpHXO~H H BKynHHTe pacXO~H Ha ~aHO~HHOT 06Bp3HHK. BKynHHTe npH-XO~H H pacXO~H ce YTBp~YBaaT BO COrJIaCHOCT co nponHCHTe 3a CMeTKO-

BO~CTBO, MetyHapO~HHTe CMeTKOBO~CTBeHH CTaH~ap~H H COrJIaCHO co 3a-KOHOT co KOj ce peryJIHpa ~aHOKOT Ha ~o6HBKaTa.

Bo 3aKOHOT 3a ~aHOK Ha ~o6HBKa ce YTBp~eHH paCXO~HTe KOH cenpH3HaBaaT KaKO O~6HTHH CTaBKH 3a ~a ce ~oj~e ~O H3HOCOT Ha ~O-6HBKaTa KojallITo npaBHOTO JIHI(e ja OCTBapHJIO BO TeKOT Ha e~Ha KaJIeH-~apCKa rO~HHa. no npaBHJIO, KaKO O~6HTHH CTaBKH ce npH3HaBaaT caMOpaCXO~HTe KOH ce HanpaBeHH 3a BpllIefbe Ha ~ejHocTa. Co 3aKOHCKHTepellIeHHja 3a AaHoKoT Ha ~o6HBKa ce Te)KHee KOH Toa ~a ce ynpocTHnpecMeTKaTa Ha ~aHOKOT, onclJaToT Ha ~aHO~HaTa OCHOBa ~a 6H~e KOJIKYIlITO e MO)KHO nollIHpoK, ~o~eKa ~aHO~HHTe OJIeCHYBafba H OCJIo6o]J.y-Bafba ~a 6H~aT BO clJYHKI(Hja Ha CTHMYJIHpafbe Ha BJIO~BafbaTa BO ~e-jHocTa H npHJIHBOT Ha cTpaHcKH KanHTaJI BO 3eMjaTa. Bo pa3BHeHHTe3eMjH nOCTOH TeH~eHI(Hja ~aHO~HaTa CTanKa ~a ce HaMaJIYBa H ~a ceH3eAHa~H co onllITaTa ~aHO~Ha CTanKa Koja ce npHMeHYBa npH npecMeT-KaTa Ha nepCOHaJIHHOT ~aHOK Ha ~OXO~.

CTanKaTa Ha ~aHoKoT Ha ~o6HBKa H3HecYBa 15%. HanoMeHYBaMe~eKa ~aHO~HaTa CTanKa Ha ~aHOKOT Ha ~o6HBKa BO Peny6JIHKa ~aKe-~oHHja e MOIlIHe HHCKa, BO cnope~6a co CTanKHTe IlITO ce npHMeHYBaaTBO 3eMjHTe Ha EBpona.

J(aHo'tHuwe oAecHYBafba ce BO clJoPMa Ha HaMaJIYBafbe Ha ~a-HO~HaTa OCHOBa, OCJIO6o]J.yBafbe o~ o6BpcKaTa 3a nJIaKafbe Ha ~aHOKOTHa ~o6HBKa HJIH HaMaJIYBafbe Ha npecMeTaHHoT ~aHOK. npeKY ~aHO~HHTeOJIeCHYBafba ce BpllIH CTHMYJIHpafbe Ha nOBTopHOTO BJIO)KYBafbe Ha ~O-6HBKaTa BO ~ejHocTa (peHHBeCTHpafbe), ce CTHMYJIHpaaT CTpaHCKHTe BJIO-~Bafba H BJIO)KYBafbaTa BO o~pe~eHH perHOHH BO 3eMjaTa (pH~CKO-nJIa-HHHCKH, norpaHH~HH H CJI.), BJIO~BafbaTa BO xapTHH O~ Bpe~HOCT HTH.

KOHTpOJIa Ha Ha~HHOT Ha npeCMeTYBafbe, ynJIaTYBafbe H BpaKafbeHa nOBeKe ynJIaTeHHOT ~aHOK Ha ~o6HBKa BpllIH opraHOT 3a jaBHH npH-

XO~H.

304

3.2. HHAHpeKTHH AaHO"U

3.2.1. ~aHOK Ha ~O~~eHa Bpe~HOCT (MB)

AaHOKOT Ha ~O~a~eHa Bpe~HOCT e ~aHOK Ha nOTpOllIYBaqKa H cenpeCMeTYBa H ce nJIaKa BO CHTe cpa3H O~ npOH3BO~CTBOTO H npOMeTOT,OCBeH BO co 3aKOH YTBp~eHH HCKJIyqO~H.

llpe9,Meill Ha °9aHOttYBafbe Ha AAB e npOMeTOT Ha ~o6pa H YCJIyrHBO 3eMjaTa H YBO30T Ha ~o6pa. IIo~ npOMeT Ha ~o6pa ce no~a36HpanpeHOCOT Ha npaBOTO Ha paCnOJIaralbe co ~BH)KeH H He~BH)KeH MaTepH-jaJIeH HMOT, HO H npOMeT llITO e YTBp~eH co 3aKOH (npOMeT Ha eJIeK-TpHqHa eHeprHja, rac, rpeelbe H JIa~elbe, JIH3HHr, npOMeT O~ KOHCHrHa-~HOHeH CKJIa~, 3eMalbe Ha ~o6pa 3a JIHqHH noTpe6H, 3a~p)KYBalbe Ha ~O-6pa no npeCTaHOKOT Ha BpllIelbe Ha CTonaHCKa ~ejHocT HTH.). IIpoMeToTHa YCJIyrH e YTBp~eH KaKO ~ejHocT KojallITo He npeTCTaBYBa npOMeT Ha~o6pa HJIH, naK, co 3aKOHOT 3a AAB e YTBp~eH KaKO npOMeT Ha YCJIyrH.

,l(aHOtteH 06Bp3HUK e JIH~e KoellITO BpllIH CTonaHCKa ~ejHocT, Tpa-jHO HJIH nOBpeMeHO. Ap)KaBHHTe opraHH He ce ~aHOqHH 06Bp3HH~H 3a~eJIOT Ha HHBHaTa ~ejHocT llITO npeTCTaBYBa BpllIelbe Ha jaBHH <lJYHK~HH.

06BpCKaTa 3a npeCMeTYBalbe H 3a nJIaKalbe Ha AAB HaCTaHYBacaMO ~OKOJIKY npOMeTOT ce BpllIH Ha TepHTopHjaTa Ha Peny6JIHKa MaKe-~oHHja, O~HOCHO npH YBO30T Ha ~o6pa.

,l(aHOttHa OCHOBa Ha AAB e BKynHHoT H3HOC Ha Ha~OMeCTOKOT llITOe ~o6HeH HJIH Ke ce ~o6He 3a npOMeTOT. Bo ~aHOqHaTa OCHOBa ce BKJIY-qeHH aK~H3HTe, TaKCHTe H ~pyrHTe ~aBaqKH nponHllIaHH co noce6HH 3a-KOHH, KaKO H 3aBHCHHTe TpOllIO~H Ha npO~a)K6aTa.

COrJIaCHO co 3aKOHOT 3a AAB, nocTojaT HeKOJIKY BH~OBH 9aHOttHUOC.fl,o6o9YBafba, H Toa ~aHOqHH OCJIO60TJ,yBalba BO 3eMjaTa co H 6e3 npaBOHa o~6HBKa Ha npeTXO~HHOT ~aHOK H ~aHOqHH OCJIO60~YBalba npH YBO-30T. naHOqHHTe OCJIo6o~YBalba ce YTBp~YBaaT 3apa~H CTHMYJIHpalbe Hao~pe~eHH rpaHKH H ~ejHocTH HJIH 3apa~H 3allITHTa Ha )KHBOTHHOT CTaH-

~ap~ Ha nOTpOllIYBaqHTe.IIpH npeCMeTKaTa Ha AAB ce npHMeHYBaaT ~Be 9aHOttHU CillaUKU, H

Toa ouwilla ~aHOqHa CTanKa o~ 18% H uoB.fl,acilleHa ~aHOqHa CTanKa o~5%. IIoBJIacTeHaTa ~aHOqHa CTanKa ce npHMeHYBa npH npecMeTKa HaAAB Kaj npoH3Bo~H 3a qOBeqKa HcxpaHa, Bo~a 3a nHelbe o~ jaBHHTe CHC-TeMH 3a cHa6~YBalbe H ny6JIHKa~HH YTBp~eHH BO 3aKOHOT.

AaHOqHHTe 06Bp3HH~H ce 3a~OJI)KeHH co 3aKOH ~a Bo~aT eBH~eH-~Hja BO CHaeTa KHHrOBO~CTBO 3a npOMeTOT, H Toa 3a ~aHOqHaTa OCHOBa H3a 06BpCKaTa 3a ~aHOK cnope~ ~aHOqHH CTanKH, npeTXO~HHOT ~aHOK,~aHOqHaTa OCHOBa H ~aHOK 3a YBe3eHHTe ~o6pa, BHCHHa Ha ~aHOKOT llITOTpe6a ~a ce nJIaTH HTH. OCHOBa 3a eBH~eH~HjaTa ce BJIe3HHTe H H3JIe3-HHTe cpaKTYpH, ~apHHCKHTe ~OKYMeHTH HJIH ~pyrH nponHllIaHH ~O-

KYMeHTH.

305

3.2.2. AK~"3"

J\KQH3aTa npeTCTaBYBa noce6eH BH~ ~aHOK Ha npOMeT Ha onpe-~eneHH BH~OBH npOH3BO~H KOH ce ~e~HHHpaHH BO COO~BeTeH 3aKOH.EPOjOT H BH~OBHTe npOH3BO~H On~aTeHH co 06BpCKaTa 3a npeCMeTY-Balbe H 3a nnaKalbe aKQH3a ce MeHYBa, HO rnaBHO TOa ce npOH3BO~H co

onpe~enenHH KapaKTepHCTHKH, KaKO Ha npHMep: HHBHOTO npOH3BO~CTBOH npOMeT ce CTpOrO perynHpaHH O~ CTpaHa Ha BnaCTHTe, QeHOBHO ceHeenaCTH'IHH (nOpaCTOT Ha QeHaTa Ha npOH3BOAOT He BnHjae BO roneMaMepa Ha na~OT Ha nOTpO~a'lKaTa), nocne~HQHTe O~ HHBHOTO KOH-CYMHpalbe rH TpnH QenoKynHaTa 3ae~HHQa (3ara~YBalbe Ha 'IOBeKOBaTa

OKonHHa, 3roneMeHH H3AaTOQH 3a 3~paBCTBeHH ycnyrH, nopaCT Ha 6yqa-BaTa, paCXOAH 3a rpa~elbe H 3a o~p~Balbe Ha naTHIIITaTa) H cn. THnH'IHO3a roneM 6poj 3eMjH e Toa IIITO 06BpCKaTa 3a npeCMeTYBalbe H 3annaKalbe Ha aKQH3HTe e BOBe~eHa 3a nOTpOIlIYBa'lKaTa Ha anKoxonHH.nHjanaQH, TYTYHCKH npOH3BO~H H MOTOpHH ropHBa, KaKO H Ha o~pe~eHHnpOH3BO~H YTBp~eHH KaKO nYKCY3HH.

068p3HUL{U Ha aKQH3aTa ce npOH3BO~HTenOT, YB03HHKOT HnH ceKojY'leCHHK BO npOMeTOT Ha aKQH3HaTa CTOKa, BO 3aBHCHOCT O~ rpynHTenpOH3BO~H. IIpaBHHTe H ~H3H'IKHTe nHQa KOH npOH3BeAYBaaT aKQH3HaCTOKa HnH BpIlIaT npOMeT Ha aKQH3Ha CTOKa HMaaT 06BpCKa AO opraHOT3a jaBHH npHXO~H ~a nOAHecaT 6apalbe 3a ynHC BO perHCTapOT Ha 06-BP3HHQH Ha aKQH3a. OpraHoT 3a jaBHHTe npHXo~H ~oHecYBa peIlIeHHe 3aynHc BO perHcTapoT Ha 06BP3HHQH Ha aKQH3a.

OCHo8aata 3a nnaKalbe Ha aKQH3aTa e npO~a}KHaTa QeHa BO Koja-IIITO e 3aCMeTaHa aKQH3aTa, npO~a)KHaTa QeHa Koja BO ce6e He CO~p)KHaKQH3a HnH npO~a)KHaTa QeHa IIITO e npHjaBeHa BO Ha~ne)KHOTO MHHHC-TepCTBO. IIpH YB030T BO OCHOBHQaTa ce COAP)KaHH QapHHHTe H ~pyrHTe

YB03HH ~aBa'lKH.06BpCKaTa 3a nnaKalbe Ha aKQH3aTa, KaKO H Hej3HHo nnaKalbe,

HaCTaHYBa BO MOMeHTOT Ha HaCTaHYBalbe Ha 06BpCKaTa 3a nnaKalbe HaQapHHaTa H Ha ~pyrHTe YB03HH ~aBa'lKH. Bo OBHe cnY'laH aKQH3aTa janpecMeryBa H ja HannaTYBa QapHHapHHQaTa. 06BP3HHQHTe Ha aKQH3a BOnpOMeTOT Ha npepa60TKH O~ ryTYH H anKoxonHH nHjanaQH aKQH3aTa jannaKaaT npH KynYBalbe Ha KOHTponHHTe MapKH'IKH (6aH~eponH). 3aH3BpIlIeHHOT H3B03 npOH3BOAHTenOT, O~HOCHO YB03HHKOT Ha aKQH3HHnpOH3BO~H, HMaaT npaBO Ha nOBpaT Ha ynnaTeHaTa aKQH3a, O~HOCHO

ocn060~YBalbe O~ aKQH3a.J\KQH3HHTe catauKU ce HCK~BaaT BO npoQeHT (ad valorem), BO

anconYTHH H3HOCH H no e~HHHQa MepKa Ha npOH3BO~H. J\KQH3HHTeCTanKH ce YTBpJJ.yBaaT BO TapH~a no TapH~HH 6poeBH, BO KOH ce YT-Bp~eHH aKQH3HH CTanKH no o~~enHH BH~OBH aKQH3HH npOH3BO~H.

E~HKaCHOCTa Ha HannaTaTa Ha aKQH3aTa ce 3roneMYBa co OT-Bopalbe Ha ~aHO'lHH KaHQenapHH BO cl>a6pHKHTe KOHIIITO npOH3Be~YBaaT

306

a~H3Ha CTOKa (~a6pHKH 3a ~HrapH, IIpOH3BO~HTeJIH Ha aJIKOXOJIHH IIH-jaJIa~H H IIHBapHH~H), KaKO H co 3ajaKHaTa ~apHHCKa KOHTpOJIa.

3.2.3. QapHHCKH ~aBa'lKH

~apHHHTe H QapHHCKHTe AaBa~KH (QapHHCKHOT AOnr) ce 06BpCKHllITO ce npeCMeTYBaaT H ce nnaKaaT npH YBO30T H H3BO30T Ha CTOKa.Boo6H~aeHo, TOa ce QapHHHTe H APyrHTe AaBa~KH co eAHaKOB e<l>eKT HAaBa~KHTe npH H3BO3 H YBO3 Ha 3eMjoAencKH npOH3BOAH.

~apHHCKaTa nOCTanKa rH on<l>aKa CneAHHBe aKTHBHOCTH:.AeKnapHpaH>e Ha CTOKaTa 3apaAH nyllITaH>e BO cno6oAeH npo-

MeT.,.CKnaAHpaH>e;.npHBpeMeH YBO3 H H3BO3;

.TpaH3HT;.YBO3 H H3BO3;.YTBplJ,yBaH>e Ha QapHHCKHOT Aonr;.HannaTa, BpaKaH>e H ocno6oAYBaH>e OA nnaKaH>e QapHHa.~apHHCKaTa ynpaBa e AP)KaBeH opraH HaAne)KeH 3a pa60THTe OA

06naCTa Ha QapHHHTe. ~apHHCKaTa ynpaBa e opraH BO COCTaB Ha MHHHC-TepCTBOTO 3a <l>HHaHCHH. ~HpeKTopOT H 3aMeHHKOT Ha AHpeKTopOT Ha~apHHCKaTa ynpaBa rH HMeHYBa H rH pa3pellIYBa BnaAaTa. Pa60THTe H3aAa~HTe Ha ~apHHCKaTa ynpaBa ce H3BpIllyBaaT npeKY QapHHapHHQHTe,KaKO Hej3HHH opraHH3aQHOHH eAHHHQH.

~apHHaTa ce nnaKa cnopeA l{apUIlCKailla illapucfta. Co QapHHCKaTaTapH<l>a ce onpeAenYBaaT CTanKHTe llITO ce npHMeHYBaaT npH QapH-HeH>eTO. Bo ~apHHCKHOT 3aKOH ce AeTanHO ypeAeHH npallIaH>aTa 3anpeCMeTYBaH>e H 3a onpeAenYBaH>e Ha QapHHaTa. OnllITa TeHAeHQHja eHaManYBaH>eTO Ha QapHHCKHTe CTanKH, HaManYBaH>eTO Ha 6pojOT HaCTanKH llITO ce npHMeHYBaaT H CTeCHYBaH>eTO Ha oncerOT Ha QapHHCKHTeCTanKH.

OA nnaKaH>e QapHHa ce ocno60AeHH CTpaHCKH nHQa, KaKO llITO ce:llIe<l>oBHTe Ha CTpaHCKH AP)KaBH H BnaAH H HHBHaTa npHAP~6a, Me-fyHapOAHHTe opraHH3aQHH, AHnnOMaTCKHTe H KoH3ynapHHTe npeTCTaB-HHllITBa Ha AP)KaBHTe BO Peny6nHKa MaKeAoHHja, Bpa6oTeHHTe BOMerYHapOAHHTe opraHH3aQHH, llIe<l>oBHTe Ha AHnnOMaTCKHTe npeTCTaB-HHllITBa H ~neHOBHTe Ha HHBHHTe ceMejcTBa. Ocno60AYBaH>eTO OA nna-KaH>e QapHHa ce OAHeCYBa Ha npeAMeTH 3a nH~HH noTpe6H HlHnH npeA-MeTH HaMeHeTH 3a cn~6eHH nOTpe6H. ~pyrHTe ocno60AYBaH>a ce OAHe-CYBaaT Ha <l>H3H~KH nHQa -naTHHQH co nH~eH 6ara)K, npeAMeTH OA ManaBpeAHOCT KOH He ce 3a npenpOAa)K6a, neKOBH, y~e6HH nOMarana, onpeMaH nOMarana KOH rH KopHCTaT HHBanHAH H CR. OA nnaKaH>e QapHHa ceocno60AeHH H OApeAeHH npaBHH nHQa, KaKO llITO ce ~pBeHHOT KpCT Ha

307

Peny6J1HKa MaKeAoHHja, npOTHBnO)KapHH OpraHH3aQHH, CnaCYBaQKHCJlY:>K6H, MY3eH, YMeTHHQKH raJlepHH. OcJlo60AYBaH>eTO OA nJlaKaH>e Qa-pHHa ce OAHeCYBa Ha npeAMeTH HaMeHeTH 3a BprneH>e Ha AejHocTa HaOBHe OpraHH3a~HH. QapHHa He nJlaKaaT HHTY AP)KaBHHTe opraHH, CY-AOBHTe H HEPM, 3a YBO3 Ha npeAMeTH onpeAeJleHH OA BJlaAaTa Ha Pe-

ny6J1HKa MaKeAoHHja.

3.3. ,[(aHO"H Ha HMOT

3.3.1. ~aHOK Ha HMOT

~aHOKOT Ha HMOT ce nnaKa Ha COnCTBeHOCTa Ha ~BmKeH H HaHe~BmKeH HMOT, KaKO lliTO ce CTaHOBH, KYKH, ~enOBHH npOCTOpHH, a~-MHHHCTpaTHBHH 3rpa~H, BHKeH~-KYKH, rapa)KH H ~PyrH rpa~e)KHH 06-jeKTH, HeH3rpa~eHo 3eMjHlliTe, naTHH'IKH MOTOpHH B03Hna co 3a<paTHHHaHa MOTOpOT Ha~ 1,8 nHTpH, TOBapHH B03Hna, TpaKTopH, KoM6ajHH, nnOB-HH 06jeKTH H aBHOHH.

068p3HUK Ha ~aHOKOT Ha HMOT e npaBHO H <pH3H'IKO nHll;e conc-TBeHHK Ha HMOT.

J(aHO'lHa OCHO8a e na3apHaTa Bpe~HocT Ha HMOTOT KojalliTo 06-

Bp3HHKOT ja HcK~Ba BO ~aHO'lHaTa npHjaBa H Koja e npHcpaTeHa o~cTpaHa Ha opraHoT 3a jaBHH npHxo~H.

CillauKailla Ha ~aHOK Ha HMOT e nponopll;HoHanHa H H3HecYBa 0,1 %.Kaj ~aHOKOT Ha HMOT ce npHMeHyBaaT 3aKOHCKH YTBp~eHH ~aHO'lHHocAo6o9Y8a~a KOH ce o~HecYBaaT Ha HMOTOT Ha ~p)KaBHHTe opraHH,MIIQ H ~PyrHTe BepCKH 3ae~HHll;H, npocTopHH 3a BpllieHJe Ha ~ejHocT,HH<ppacTPYKTypHH 06jeKTH, 3eMjo~encKo 3eMjHlliTe lliTO ce KOpHCTH 3a3eMjo~encKO npOH3BO~CTBO H CnH'IHO. HaManYBaHJe Ha npeCMeTaHHOT~aHOK 3a 50% ce npHMeHYBa Kaj 06Bp3HHKOT Ha ~aHOK Ha HMOT 3a CTaH-6eHa jrpa~a HnH 3a CTaH BO Koj TOj )KHBee co 'IneHOBHTe Ha ceMejcTBoTO.C>6Bp3HHKOT Ha ~aHOKOT Ha HMOT no~HecYBa 9aHO'lHa apuja8a ~o op-raHaT 3a jaBHH npHXO~H Ha 'IHelliTO no~pa'lje ce Haora HMOTOT, BO pOK o~15 ~eHa o~ ~eHOT Ha cTeKHYBaHJe Ha HMOTOT, O~HOCHO ~o 31 jaHYapH BOrO~HHaTa 3a KojalliTo ce BplliH YTBp~aHJe Ha ~aHOKOT. C>praHoT 3ajaBHH npHXO~H ~OHeCYBa pellieHHe 3a BHCHHaTa Ha ~aHOKOT H rO~HlliHO ro~ocTaBYBa ~o ~aHO'lHHOT 06Bp3HHK. ~aHoKoT Ha HMOT ce nnaKa TPH-MeCe'lHO.

3.3.2. ~aHOK Ha HaCJIeACTBO H nOAapOK

)]:aHOK Ha HaCne~CTBO II nO~apOK ce nnaKa Ha He~BH)KeH IIMOT, BP3OCHOBa Ha 3aKOHOT 3a HaCne~YBaH>e, O~HOCHO ~OrOBOp 3a nO~apOK. ;r:(a-

308

HOKOT Ha HaCJIe~CTBO H nO~apOK ce nJIaKa H Ha ~BmKeH HMOT, ~OKOJIKYna3apHaTa Bpe~HOCT Ha HaCJIe~CTBOTO, O~HOCHO nO~apOKOT, Ha~MHHYBaO~pe~eH H3HOC YTBp~eH co 3aKOH (e~HOrO~HrnHa npOCeqHa nJIaTa BO PMBO npeTxo~HaTa ro~HHa).

066p3HUK Ha ~aHOKOT Ha HMOT Ha HaCJIe~CTBO H no~apoK e c!JH-3HqKO H npaBHo JIH~e -pe3H~eHT Ha Peny6JIHKa MaKe~oHHja, Koe roHaCJIe~YBa HMOTOT, O~HOCHO npHMa no~apoK. 06Bp3HHK e H cTpaHcKoc!JH3HqKO JIH~e 3a HMOTOT rnTO ro HaCJIe~YBa, O~HOCHO ro npHMa Ha no-~apoK Ha TepHTopHjaTa Ha Peny6JIHKa MaKe~oHHja.

,l(aHO'lHa OCHO6a npeTcTaBYBa na3apHaTa Bpe~HocT Ha HMOTOT YT-Bp~eHa o~ cTpaHa Ha opraHoT 3a jaBHH npHXo~H, HaMaJIeHa 3a ~OJIrOBHTeH 3a Tporno~HTe KOH ro ToBapaT HMOTOT.

AaHOQHaTa o6BpcKa HacTaHYBa BO MOMeHTOT Ha npaBOCHJIHOCTa HaperneHHeTo 3a HaCJIeJ].yBaH>e, O~HOCHO co ~eHOT Ha CKJIYQYBaH>e Ha ~oro-BOpOT 3a no~apoK.

AaHOQHaTa ciUaUKa Ha ~aHOKOT 3a HaCJIe~CTBO H no~apoK e npo-nop~HOHaJIHa, ~o~eKa BHCHHaTa e YTBp~eHa BO 3aBHCHOCT o~ HaCJIe~HHOTpe~: 3a 06Bp3HH~HTe o~ BTOp HaCJIe~eH pe~ ~aHOKOT Ha HaCJIe~CTBO H no-~apoK ce npecMeTYBa no CTanKa o~ 3%, ~o~eKa 3a 06Bp3HH~HTe o~ TpeTHaCJIe~eH pe~ H 3a 06Bp3HH~HTe KOH He ce BO CpO~CTBO ~aHOQHaTaCTanKa e 5%.

O~ nJIaKaH>e ~aHOK Ha HaCJIe~CTBO H no~apoK ce OCJIO6o~YBa Ha-CJIe~HHK, O~HOCHO npHMaTeJI o~ npB HaCJIe~eH pe~. llo~ o~pe~eHH, co 3a-KOH YTBp~eilH YCJIOBH H 3a o~pe~eH HMOT, 9aHO'lHOiUO ocJlo6o9Y6albeBa)KH H 3a HaCJIe~HHK, O~HOCHO 3a npHMaTeJI o~ BTOp HaCJIe~eH pe~.Ap)KaBHHTe opraHH, e~HHH~HTe Ha JIOKaJIHaTa caMoynpaBa, U;pBeHHoTKpCT, BepCKHTe 3ae~HH~H H CJI. ce OcJIO60~eHH o~ ~aHOK Ha HMOT HaHaCJIe~CTBO H no~apoK.

~aHOQHHOT 06Bp3HHK no~HecYBa ~aHOQHa npHjaBa BO pOK o~ 15~eHa o~ ~eHOT Ha HaCTaHYBaH>e Ha ~aHOQHaTa o6BpcKa. llpHjaBaTa cenO~HeCYBa ~o opraHOT 3a jaBHH npHXO~H Ha QHernTO no~paQje ce HaoraHaCJIe~eHHOT He~BH)KeH HMOT, O~HOCHO Ha QHernTO no~paQje 06Bp3HHKOTHMa )KHBeaJIHrnTe (3a HaCJIe~eH ~BmKeH HMOT). Cy~OT, no CJI~6eHa ~OJI-)KHOCT, MY ro ~OCTaBYBa perneHHeTO 3a HaCJIe~YBaH>e Ha opraHOT 3a jaBHHnpHXO~H, KOj co perneHHe ro YTBp~YBa ~aHOKOT. AaHOQHHOT 06Bp3HHK ronJIaKa ~aHOKOT BO 3aKOHCKHOT pOK, no npHCTHrHYBaH>eTO Ha perneHHeTO3a YTBp~eHaTa ~aHOQHa 06BpCKa.

3.3.3. ~aHOK Ha npOMeT Ha He~BH}KHOCTH H npaBa

AaHOK Ha npOMeT Ha He~BH)KHOCTIi II npaBa ce nJIaKa npll npeHOCHa npaBOTO Ha COnCTBeHOCT Ha He~BH)KHOCTIi II npaBa CO Ha~OMeCT,

309

3aMeHa Ha He~BH)KHOCTM, KaKO M npM ~pyr HaqMH Ha CTeKHYBaH:.e HaHe~BH)KHOCTM co Ha~OMeCTOK Mety npaBHM M clJM3MQKM JIMQa.

06Bp3HUK Ha ~aHOKOT e npO~aBaQOT, O~HOCHO YQeCHMKOT KOj pa3-MeHYBa He~BM)KHOCT co nOBMCOKa Bpe~HOCT.

~aHO~Ha OCHOBa npeTCTaBYBa na3apHaTa Bpe~HOCT BO MOMeHTOTHa HaCTaHYBaH:.eTO Ha 06BpCKaTa. IIa3apHaTa Bpe~HOCT ja YTBp~YBa op-raHaT 3a jaBHM npMXO~M.

CillaUKailla Ha ~aHOKOT Ha npOMeT e nponOPQMOHaJIHa M M3HCYBa30;0.

~aHOK Ha npOMeT Ha He~BH)KHOCTH H npaBa He ce nJIaKa npH O~-~eJIHH BH~OBH npOMeT YTBp~eHH co 3aKOH, o~ KOH 3a CTHMYJIHpaffie HaCTonaHCKaTa aKTHBHOCT Haj3HaqajHo e OCJI060~YBaffieTO npH BJIO)KYBaffieHa He~BH)KHOCTH BO KaUHTaJIOT Ha aKQHOHepCKO ~PY1llTBO, O~HOCHO~PYIIITBO co OrpaHHqeHa o~rOBopHOCT.

06Bp3HHKOT Ha ~aHOKOT Ha npOMeT Ha He~BH)KHOCTH e ~OJI)KeH ~ano~Hece ~aHOqHa npHjaBa BO 3aKOHCKHOT pOK no HaCTaHYBaffieTO Ha~aHOqHaTa 06BpCKa. ~aHOqHaTa npHjaBa ce nO~HeCYBa ~O opraHOT 3ajaBHH npHXO~H Ha qHeIlITO no~paqje ce Haora He~BH)KHOCTa. 3aBepKaTa3a nJIaTeH ~aHOK e YCJIOB 3a npeHOC Ha conCTBeHOCTa Ha He~BH)KHOCTa H3a ynHc BO KaTaCTapCKHTe KHHrH. OpraHOT 3a jaBHH npHXO~H ~OCTaBYBapeIlIeHHe 3a YTBp~eHHOT ~aHOK ~O ~aHOqHHOT 06Bp3HHK. ~aHOqHHOT 06-BP3HHK ro nJIaKa ~aHOKOT Ha npoMeT Ha He~BmKHOCTH H npaBa BO 3aKOH-CKH YTBp~eHHoT pOK no npHCTHrHYBaffieTO Ha peIlIeHHeTO.

llP AIIIAThA:

1. IlITo npeTCTaBYBa EYI.IeTOT Ha PM?2. KOH ce eAHHKHTe KOpHCHH~H Ha EYI.IeTOT Ha PM?3. HaBeAeTe rH npHxoAHTe Ha EYI.IeTOT Ha PM!4. IlITo e 6YI.IeTCKH cyc}JH~HT, a IlITO 6YI.IeTCKH Aec}JH~HT?5. Koj ro noAroTBYBa npeAJIOrOT Ha EYI.IeTOT Ha PM, a KOj ro

AoHecYBa?6. Kora ce BPIlIH pe6aJIaHC Ha 6YI.IeToT?7. OnHlIIeTe ro npo~eCOT Ha H3roTBYBaH>e, AOHeCYBaH>e H

H3BpIIIYBaH>e Ha 6YI.IeToT!8. KaKo ce c}JHHaHcHpaaT pa60THTe OA H3BopHaTa HaAJIe)l{HOCT Ha

eAHHH~HTe Ha JIOKaJIHaTa caMoynpaBa, a KaKO pa60THTe OAAOBepeHaTaHaAJIe)l{HOCT? .

9. HaBeAeTe HeKOJIKY conCTBeHH H3BOpH Ha npHXOAH Ha eAHHH~-HTe Ha JIOKaJIHaTa caMoynpaBa!

10. Koj ro AoHecYBa 6YI.IeTOT Ha eAHHH~HTe Ha JIOKaJIHaTa

caMoynpaBa?11. KaKO ce BpllIHBHaTpellIHaTa peBH3Hja BO PM?

310

12. Koja e ~eJITa Ha ;l:(p}KaBHaTa peBH3Hja?13. KaKo ce 06e36e;l:(YBa He3aBHCHOCTa Ha ;l:(p}KaBHaTa peBH3Hja 0;1:(

3aKOHO;l:(aBHaTa H 0;1:( H3BplllHaTa BJIaCT H 0;1:( cy6jeKTHTe KOH cenpe;l:(MeT Ha peBH3Hja?

14. KOH cy6jeKTH rH oncpaKa peBH3HjaTa lIITO ja BplllH ;r:(p}KaBHHOT

3aBO;l:( 3a peBH3Hja?15. KOH ce TpHTe OCHOBHH rpynH ;l:(aHo~H?16. HaBe;l:(eTe rH ;l:(HpeKTHHTe ;l:(aHo~H!17. HaBe;l:(eTe rH HH;I:(HpeKTHHTe ;l:(aHo~H!18. HaBe;l:(eTe rH ;l:(aHO~HTe Ha HMOT!19. ;r:(aJIH YnpaBaTa 3a jaBHH npHXO;l:(H e caMOCToeH opraH BO PM?

311