The Right of Defence and the exchange of tax information ruled by EU law

AuthorFernando Fernรกndez Marรญn
Pages118-151
News and Commentaries ๎† peer-reviewed
https://doi.org/10.6092/issn.2036-3583/9732
Studi Tributari Europei. Vol.8 (2018)
ISSN 2036-3583
๎ฉ๎€๎€ณ ๎ ๎ƒ๎€ผ๎€๎ช ๎’๎€ธ ๎€ฏ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ ๎€๎Ž๎€ฐ ๎ช๎€๎€ณ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ช๎€๎ต
๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž ๎ก๎ฎ๎‰๎€ณ๎€ฐ ๎€ค๎ท ๎€ฒ๎ญ ๎‰๎€๎ณ
๎€ท๎€ณ๎ก๎Ž๎€๎Ž๎€ฐ๎’ ๎€ท๎€ณ๎ก๎Ž๎‚๎Ž๎€ฐ๎€ณ๎น ๎‹๎€๎ก๎…๎Ž๎‚พ
๎‘๎€ฌ๎ช๎’๎€ค๎€ณ๎ก ๎ฌ๎บ๎“๎
๎€œ๎€ค๎ฃ๎ช๎ก๎€๎€ฌ๎ช
๎ฉ๎€๎€ณ ๎€ฌ๎’๎Ž๎ฃ๎ƒ๎€ฐ๎€ณ๎ก๎€๎ช๎ƒ๎’๎Ž ๎ช๎€๎€๎ช ๎ช๎€๎€ณ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎Ž ๎ญ๎Ž๎ƒ๎’๎Ž ๎ƒ๎ฃ ๎€ ๎ฎ๎Ž๎ƒ๎’๎Ž ๎€ค๎€๎ฃ๎€ณ๎€ฐ ๎’๎Ž ๎ช๎€๎€ณ ๎ก๎ฎ๎‰๎€ณ ๎’๎€ธ ๎‰๎€๎ณ ๎€๎Ž๎€ฐ ๎ช๎€๎€ณ ๎€ณ๎Ž๎ช๎ก๎ท ๎ƒ๎Ž๎ช๎’
๎€ธ๎’๎ก๎€ฌ๎€ณ ๎’๎€ธ ๎ช๎€๎€ณ ๎€ฒ๎ญ ๎€ซ๎€๎€๎ก๎ช๎€ณ๎ก ๎’๎€ธ ๎€ท๎ฎ๎Ž๎€ฐ๎€๎Œ๎€ณ๎Ž๎ช๎€๎‰ ๎ ๎ƒ๎€ผ๎€๎ช๎ฃ ๎Œ๎€ณ๎€๎Ž ๎ช๎€๎€๎ช ๎ช๎€๎€ณ ๎ฃ๎€ณ๎ฑ๎€ณ๎ก๎€ณ ๎€๎ฃ๎ฃ๎€ณ๎ก๎ช๎ƒ๎’๎Ž ๎ƒ๎Ž ๎ช๎€๎€ณ ๎€ฌ๎€๎ฃ๎€ณ ๎‰๎€๎ณ
๎’๎€ธ ๎ช๎€๎€ณ ๎€ฒ๎€ซ๎„ ๎ช๎€๎€๎ช ๎ช๎€๎€ณ ๎ก๎ฎ๎‰๎€ณ๎ฃ ๎€ผ๎’๎ฑ๎€ณ๎ก๎Ž๎ƒ๎Ž๎€ผ ๎ช๎€๎€ณ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ช๎€๎ต ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž ๎€ฐ๎’ ๎Ž๎’๎ช ๎•๎ก๎’๎ฑ๎ƒ๎€ฐ๎€ณ ๎€๎Ž๎ท ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎ช๎’
๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰๎ฃ ๎€ฌ๎’๎Ž๎€ฌ๎€ณ๎ก๎Ž๎€ณ๎€ฐ ๎€ค๎ท ๎ฃ๎ฎ๎€ฌ๎€ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎€ฐ๎’๎€ณ๎ฃ ๎Ž๎’๎ช ๎ƒ๎Œ๎•๎‰๎ท ๎ช๎€๎€ณ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ๎‰๎€ณ๎ฃ๎ฃ๎Ž๎€ณ๎ฃ๎ฃ ๎’๎€ธ ๎ฃ๎ฎ๎€ฌ๎€ ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰๎ฃ
๎ณ๎€๎€ณ๎Ž ๎€ฒ๎ญ ๎‰๎€๎ณ ๎ƒ๎ฃ ๎€๎•๎•๎‰๎ƒ๎€ณ๎€ฐ๎™ ๎€œ๎ช ๎ช๎€๎€ณ ๎ฃ๎€๎Œ๎€ณ ๎ช๎ƒ๎Œ๎€ณ๎€ฎ ๎€๎ฃ ๎€๎Ž๎€๎‰๎ท๎ฃ๎€ณ๎€ฐ ๎ƒ๎Ž ๎ช๎€๎ƒ๎ฃ ๎ณ๎’๎ก๎‡๎€ฎ ๎ฃ๎ฎ๎€ฌ๎€ ๎•๎ก๎€ณ๎Œ๎ƒ๎ฃ๎€ณ๎ฃ ๎•๎ก๎€ณ๎ฑ๎€ณ๎Ž๎ช
๎ช๎€๎€ณ ๎•๎ก๎’๎ช๎€ณ๎€ฌ๎ช๎ƒ๎’๎Ž ๎’๎€ธ ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰๎ฃ ๎€ธ๎ก๎’๎Œ ๎€ค๎€ณ๎ƒ๎Ž๎€ผ ๎€ณ๎ต๎€ฌ๎‰๎ฎ๎ฃ๎ƒ๎ฑ๎€ณ ๎ช๎’ ๎ช๎€๎€ณ ๎‹๎€ณ๎Œ๎€ค๎€ณ๎ก ๎ข๎ช๎€๎ช๎€ณ๎ฃ๎ค ๎’๎Ž ๎ช๎€๎€ณ ๎€ฌ๎’๎Ž๎ช๎ก๎€๎ก๎ท๎€ฎ ๎ช๎€๎€ณ๎ฃ๎€ณ
๎•๎ก๎€ณ๎Œ๎ƒ๎ฃ๎€ณ๎ฃ ๎Œ๎€๎‡๎€ณ ๎ƒ๎ช ๎•๎’๎ฃ๎ฃ๎ƒ๎€ค๎‰๎€ณ ๎ช๎’ ๎€ฐ๎€ณ๎Œ๎’๎Ž๎ฃ๎ช๎ก๎€๎ช๎€ณ ๎€๎’๎ณ ๎ช๎€๎€ณ ๎Ž๎€ณ๎€ณ๎€ฐ ๎ช๎’ ๎€ผ๎ฎ๎€๎ก๎€๎Ž๎ช๎€ณ๎€ณ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช ๎’๎€ธ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ๎€ฎ ๎ณ๎ƒ๎ช๎€๎ƒ๎Ž
๎ช๎€๎€ณ ๎€ฒ๎ญ๎€ฎ ๎Œ๎€ณ๎€๎Ž๎ฃ ๎ช๎€๎€๎ช ๎ช๎€๎€ณ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ช๎€๎ต ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž ๎€๎Ž๎€ฐ ๎ช๎€๎€ณ ๎•๎ก๎’๎ช๎€ณ๎€ฌ๎ช๎ƒ๎’๎Ž ๎’๎€ธ ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰๎ฃ ๎€๎ป๎€ณ๎€ฌ๎ช๎€ณ๎€ฐ
๎€ค๎ท ๎ƒ๎ช ๎€ฌ๎€๎Ž ๎€ค๎€ณ ๎€ผ๎ฎ๎€๎ก๎€๎Ž๎ช๎€ณ๎€ณ๎€ฐ ๎€ธ๎ก๎’๎Œ ๎€ ๎€ผ๎‰๎’๎€ค๎€๎‰ ๎•๎€ณ๎ก๎ฃ๎•๎€ณ๎€ฌ๎ช๎ƒ๎ฑ๎€ณ๎€ฎ ๎ณ๎€๎ƒ๎€ฌ๎€ ๎€ผ๎’๎€ณ๎ฃ ๎€ค๎€ณ๎ท๎’๎Ž๎€ฐ ๎ช๎€๎€ณ ๎•๎€๎ก๎ช๎ƒ๎€๎‰ ๎€๎Ž๎€ฐ ๎‰๎ƒ๎Œ๎ƒ๎ช๎€ณ๎€ฐ
๎•๎€ณ๎ก๎ฃ๎•๎€ณ๎€ฌ๎ช๎ƒ๎ฑ๎€ณ ๎’๎€ธ ๎€ณ๎€๎€ฌ๎€ ๎ฃ๎ช๎€๎ช๎€ณ ๎‰๎€ณ๎€ผ๎€๎‰ ๎ฃ๎ท๎ฃ๎ช๎€ณ๎Œ ๎€ฌ๎’๎Ž๎ฃ๎ƒ๎€ฐ๎€ณ๎ก๎€ณ๎€ฐ ๎ƒ๎Ž ๎€๎Ž ๎ƒ๎ฃ๎’๎‰๎€๎ช๎€ณ๎€ฐ ๎Œ๎€๎Ž๎Ž๎€ณ๎ก๎™
๎†๎€ณ๎ท๎ณ๎’๎ก๎€ฐ๎ฃ๎€ญ ๎ ๎ƒ๎€ผ๎€๎ช ๎ช๎’ ๎€ฏ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ๎ค ๎€ฒ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ช๎€๎ต ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž๎ค ๎ ๎ƒ๎€ผ๎€๎ช ๎ช๎’ ๎€ ๎€ธ๎€๎ƒ๎ก ๎ช๎ก๎ƒ๎€๎‰๎ค ๎ ๎ƒ๎€ผ๎€๎ช ๎ช๎’ ๎€ผ๎’๎’๎€ฐ
๎€๎€ฐ๎Œ๎ƒ๎Ž๎ƒ๎ฃ๎ช๎ก๎€๎ช๎ƒ๎’๎Ž๎ค ๎”๎€ณ๎ก๎ฃ๎’๎Ž๎€๎‰ ๎€ฐ๎€๎ช๎€๎™
๎ฉ๎Žž๎Žช๎ฃ๎Žถ ๎ฑ๎… ๎€ซ๎ฑ๎ฉ๎๎Žถ๎ฉ๎๎…๎€ญ ๎“๎™ ๎ ๎ƒ๎€ผ๎€๎ช๎ฃ ๎’๎€ธ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ ๎’๎€ธ ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰๎ฃ ๎€ฌ๎’๎Ž๎€ฌ๎€ณ๎ก๎Ž๎€ณ๎€ฐ ๎€ค๎ท ๎€๎Ž ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ช๎€๎ต
๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž ๎„ก ๎ฌ๎™ ๎ฉ๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎’๎€ธ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ ๎€๎Ž๎€ฐ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช ๎ช๎’ ๎€ ๎€ธ๎€๎ƒ๎ก ๎ช๎ก๎ƒ๎€๎‰ ๎„ก ๎ซ๎™ ๎ฉ๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎’๎€ธ
๎ช๎€๎€ณ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ ๎€๎Ž๎€ฐ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช ๎ช๎’ ๎€ผ๎’๎’๎€ฐ ๎€๎€ฐ๎Œ๎ƒ๎Ž๎ƒ๎ฃ๎ช๎ก๎€๎ช๎ƒ๎’๎Ž ๎„ก ๎€บ๎™ ๎ฉ๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎ช๎’ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ ๎€๎Ž๎€ฐ ๎ช๎€๎€ณ
๎ก๎ƒ๎€ผ๎€๎ช ๎ช๎’ ๎ช๎€๎€ณ ๎•๎ก๎’๎ช๎€ณ๎€ฌ๎ช๎ƒ๎’๎Ž ๎’๎€ธ ๎•๎€ณ๎ก๎ฃ๎’๎Ž๎€๎‰ ๎€ฐ๎€๎ช๎€ ๎„ก ๎€น๎™ ๎€ซ๎‰๎’๎ฃ๎ƒ๎Ž๎€ผ ๎ก๎€ณ๎Œ๎€๎ก๎‡๎ฃ
๎“๎™ ๎ ๎ƒ๎€ผ๎€๎ช๎ฃ ๎’๎€ธ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ ๎’๎€ธ ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰๎ฃ ๎€ฌ๎’๎Ž๎€ฌ๎€ณ๎ก๎Ž๎€ณ๎€ฐ ๎€ค๎ท ๎€๎Ž
๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ช๎€๎ต ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž
๎ฉ๎€๎€ณ ๎€ฒ๎ญ๎€ซ๎„ ๎€๎€๎ฃ ๎€ฌ๎€๎ช๎€ณ๎€ผ๎’๎ก๎ƒ๎€ฌ๎€๎‰๎‰๎ท ๎€ณ๎ฃ๎ช๎€๎€ค๎‰๎ƒ๎ฃ๎€๎€ณ๎€ฐ ๎ช๎€๎€๎ช ๎ช๎€๎€ณ ๎ก๎€ณ๎€ผ๎ฎ๎‰๎€๎ช๎ƒ๎’๎Ž๎ฃ ๎€ผ๎’๎ฑ๎€ณ๎ก๎Ž๎ƒ๎Ž๎€ผ ๎ช๎€๎€ณ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ช๎€๎ต ๎ƒ๎Ž๎€ธ๎’๎ก๎
๎Œ๎€๎ช๎ƒ๎’๎Ž ๎’๎Ž๎‰๎ท ๎•๎ก๎’๎ฑ๎ƒ๎€ฐ๎€ณ ๎€ธ๎’๎ก ๎ช๎€๎€ณ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž ๎€ค๎€ณ๎ช๎ณ๎€ณ๎€ณ๎Ž ๎ช๎€๎ต ๎€๎€ฐ๎Œ๎ƒ๎Ž๎ƒ๎ฃ๎ช๎ก๎€๎ช๎ƒ๎’๎Ž๎ฃ ๎€๎Ž๎€ฐ ๎’๎Ž๎‰๎ท ๎€ฌ๎’๎Ž๎€ธ๎€ณ๎ก
๎ก๎ƒ๎€ผ๎€๎ช๎ฃ๎“๎€๎Ž๎€ฐ ๎’๎€ค๎‰๎ƒ๎€ผ๎€๎ช๎ƒ๎’๎Ž๎ฃ๎ฌ๎’๎Ž ๎ช๎€๎€ณ๎Œ๎™ ๎ฉ๎€๎€ณ ๎€๎€ค๎’๎ฑ๎€ณ ๎€ฌ๎’๎Ž๎พ๎ก๎Œ๎ฃ ๎ช๎€๎€ณ ๎ช๎ก๎€๎€ฐ๎ƒ๎ช๎ƒ๎’๎Ž๎€๎‰ ๎€ฐ๎€ณ๎พ๎€ฌ๎ƒ๎ช ๎’๎€ธ ๎ช๎€๎ƒ๎ฃ ๎ก๎€ณ๎€ผ๎ฎ๎‰๎€๎ช๎ƒ๎’๎Ž ๎ƒ๎Ž
๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎€๎Ž๎€ฐ ๎€ผ๎ฎ๎€๎ก๎€๎Ž๎ช๎€ณ๎€ณ๎ฃ ๎’๎€ธ ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰๎ฃ ๎€๎ป๎€ณ๎€ฌ๎ช๎€ณ๎€ฐ ๎€ค๎ท ๎ช๎€๎€ณ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž๎™ ๎‚๎Ž ๎€ธ๎€๎€ฌ๎ช๎€ฎ ๎ช๎€๎ƒ๎ฃ ๎ก๎€ณ๎€ผ๎ฎ๎‰๎€๎
๎ช๎ƒ๎’๎Ž ๎€๎ฃ ๎€๎€๎ฃ ๎ฃ๎ช๎€๎ช๎€ณ๎€ฐ ๎ช๎€๎€ณ ๎€ฒ๎ญ๎€ซ๎„ ๎€ฐ๎’๎€ณ๎ฃ ๎Ž๎’๎ช ๎€ฌ๎’๎Ž๎€ธ๎€ณ๎ก ๎€๎Ž๎ท ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎ช๎’ ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰๎ฃ๎™๎ซ
๎ฉ๎€๎€ณ๎ฃ๎€ณ ๎€ฌ๎ƒ๎ก๎€ฌ๎ฎ๎Œ๎ฃ๎ช๎€๎Ž๎€ฌ๎€ณ๎ฃ ๎€ฌ๎’๎ฎ๎‰๎€ฐ ๎ฃ๎ฎ๎€ผ๎€ผ๎€ณ๎ฃ๎ช ๎ช๎€๎€๎ช ๎ช๎€๎€ณ ๎‰๎€ณ๎€ผ๎€๎‰ ๎•๎ก๎’๎ช๎€ณ๎€ฌ๎ช๎ƒ๎’๎Ž ๎’๎€ธ ๎ช๎€๎€ณ ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰ ๎€ฌ๎’๎Ž๎€ฌ๎€ณ๎ก๎Ž๎€ณ๎€ฐ ๎€ค๎ท ๎€๎Ž ๎€ณ๎ต๎
๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž ๎ƒ๎ฃ ๎€๎ก๎ช๎ƒ๎€ฌ๎ฎ๎‰๎€๎ช๎€ณ๎€ฐ๎€ฎ ๎€ค๎ท ๎ฑ๎ƒ๎ก๎ช๎ฎ๎€ณ ๎’๎€ธ ๎ช๎€๎€ณ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ ๎’๎€ธ ๎•๎ก๎’๎€ฌ๎€ณ๎€ฐ๎ฎ๎ก๎€๎‰ ๎€๎ฎ๎ช๎’๎Ž๎’๎Œ๎ท๎€ฎ๎ช๎€๎ก๎’๎ฎ๎€ผ๎€ ๎ช๎€๎€ณ
๎‚พ๎ญ๎Ž๎ƒ๎ฑ๎€ณ๎ก๎ฃ๎ƒ๎€ฐ๎€๎€ฐ ๎€ฐ๎€ณ ๎€œ๎‰๎Œ๎€ณ๎ก๎ƒ๎€ ๎–๎ข๎•๎€๎ƒ๎Ž๎—๎ค ๏ƒ ๎ป๎Œ๎€๎ก๎ƒ๎Ž๎€ข๎ฎ๎€๎‰๎™๎€ณ๎ฃ๎ค ๎ง™๎€๎ช๎ช๎•๎€ญ๎ง๎ง๎’๎ก๎€ฌ๎ƒ๎€ฐ๎™๎’๎ก๎€ผ๎ง๎บ๎บ๎บ๎บ๎๎บ๎บ๎บ๎ซ๎๎€บ๎๎ฌ๎บ๎๎€น๎ฅ๎ฅ๎“
๎“๎™ ๎€ฒ๎€ซ๎„ ๎„๎ฎ๎€ฐ๎€ผ๎Œ๎€ณ๎Ž๎ช ๎’๎€ธ ๎“๎ฆ ๎‹๎€๎ท ๎ฌ๎บ๎“๎€น๎€ฎ ๎€ฃ๎€ณ๎ก๎‰๎ƒ๎’๎น๎€ฎ ๎€ซ๎๎ฆ๎€ด๎ฌ๎ง๎“๎€น๎€ฎ ๎•๎€๎ก๎€๎€ผ๎ก๎€๎•๎€ ๎€บ๎€น๎™
๎ฌ๎™ ๎€ฒ๎€ซ๎„ ๎„๎ฎ๎€ฐ๎€ผ๎Œ๎€ณ๎Ž๎ช ๎’๎€ธ ๎ฌ๎ฌ ๎‘๎€ฌ๎ช๎’๎€ค๎€ณ๎ก ๎ฌ๎บ๎“๎ซ๎€ฎ ๎ข๎€๎€ค๎’๎ฎ๎€ฎ ๎€ซ๎๎ฌ๎ฅ๎ฆ๎ง๎“๎ฌ๎€ฎ ๎•๎€๎ก๎€๎€ผ๎ก๎€๎•๎€ ๎ซ๎ฆ๎™
๎ซ๎™ ๎€ฒ๎€ซ๎„ ๎„๎ฎ๎€ฐ๎€ผ๎Œ๎€ณ๎Ž๎ช ๎’๎€ธ ๎ฌ๎ฌ ๎‘๎€ฌ๎ช๎’๎€ค๎€ณ๎ก ๎ฌ๎บ๎“๎ซ๎€ฎ ๎ข๎€๎€ค๎’๎ฎ๎€ฎ ๎€ซ๎๎ฌ๎ฅ๎ฆ๎ง๎“๎ฌ๎€ฎ ๎•๎€๎ก๎€๎€ผ๎ก๎€๎•๎€ ๎ซ๎บ๎€ฎ ๎…‹ ๎‚๎ช ๎ฃ๎€๎’๎ฎ๎‰๎€ฐ ๎€ค๎€ณ ๎ฃ๎ช๎€๎ช๎€ณ๎€ฐ๎€ฎ ๎พ๎ก๎ฃ๎ช ๎’๎€ธ ๎€๎‰๎‰๎€ฎ ๎ช๎€๎€๎ช ๎ช๎€๎€ณ ๎‹๎ฎ๎ช๎ฎ๎€๎‰
๎€œ๎ฃ๎ฃ๎ƒ๎ฃ๎ช๎€๎Ž๎€ฌ๎€ณ ๎€ฏ๎ƒ๎ก๎€ณ๎€ฌ๎ช๎ƒ๎ฑ๎€ณ ๎Œ๎€๎‡๎€ณ๎ฃ ๎Ž๎’ ๎•๎ก๎’๎ฑ๎ƒ๎ฃ๎ƒ๎’๎Ž ๎€ธ๎’๎ก ๎ฃ๎ฎ๎€ฌ๎€ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎€ธ๎’๎ก ๎ช๎€๎€ณ ๎ช๎€๎ต๎•๎€๎ท๎€ณ๎ก๎™ ๎ฉ๎€๎€ณ ๎€ฐ๎ƒ๎ก๎€ณ๎€ฌ๎ช๎ƒ๎ฑ๎€ณ ๎€ฐ๎’๎€ณ๎ฃ ๎Ž๎’๎ช ๎€ฌ๎’๎Ž๎ช๎€๎ƒ๎Ž ๎€๎Ž๎ท ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎€๎ช
๎€๎‰๎‰ ๎€ธ๎’๎ก ๎ช๎€๎ต๎•๎€๎ท๎€ณ๎ก๎ฃ ๎€ค๎ฎ๎ช ๎€ผ๎’๎ฑ๎€ณ๎ก๎Ž๎ฃ ๎’๎Ž๎‰๎ท๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎€๎Ž๎€ฐ ๎’๎€ค๎‰๎ƒ๎€ผ๎€๎ช๎ƒ๎’๎Ž๎ฃ ๎’๎€ธ ๎ช๎€๎€ณ ๎ช๎€๎ต ๎€๎ฎ๎ช๎€๎’๎ก๎ƒ๎ช๎ƒ๎€ณ๎ฃ ๎’๎€ธ ๎ช๎€๎€ณ ๎‹๎€ณ๎Œ๎€ค๎€ณ๎ก ๎ข๎ช๎€๎ช๎€ณ๎ฃ๎…Œ๎€ฎ ๎€ฒ๎€ซ๎„ ๎„๎ฎ๎€ฐ๎€ผ๎Œ๎€ณ๎Ž๎ช
๎’๎€ธ ๎“๎ฆ ๎‹๎€๎ท ๎ฌ๎บ๎“๎€น๎€ฎ ๎€ฃ๎€ณ๎ก๎‰๎ƒ๎’๎น๎€ฎ ๎€ซ๎๎ฆ๎€ด๎ฌ๎ง๎“๎€น๎€ฎ ๎•๎€๎ก๎€๎€ผ๎ก๎€๎•๎€ ๎€บ๎€น ๎…‹๎€ฏ๎ƒ๎ก๎€ณ๎€ฌ๎ช๎ƒ๎ฑ๎€ณ ๎ฌ๎บ๎“๎“๎ง๎“๎ฆ ๎€ฐ๎’๎€ณ๎ฃ ๎Ž๎’๎ช ๎€ฌ๎’๎Ž๎€ธ๎€ณ๎ก๎€๎Ž๎ท ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎’๎Ž ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰๎ฃ๎…Œ๎™
Copyright ยฉ 2018 Studi Tributari Europei
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II ๎† 25
The Right of Defence and the exchange of tax information ruled by EU law STE. Vol.8 (2018)
๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎ก๎€ณ๎€ฌ๎’๎€ผ๎Ž๎ƒ๎ฃ๎€ณ๎€ฐ ๎ƒ๎Ž ๎ช๎€๎€ณ ๎‰๎€ณ๎€ผ๎€๎‰ ๎ฃ๎ท๎ฃ๎ช๎€ณ๎Œ๎ฃ ๎’๎€ธ ๎ช๎€๎€ณ ๎‹๎€ณ๎Œ๎€ค๎€ณ๎ก ๎ข๎ช๎€๎ช๎€ณ๎ฃ ๎ƒ๎Ž๎ฑ๎’๎‰๎ฑ๎€ณ๎€ฐ๎ƒ๎Ž ๎ช๎€๎€ณ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ช๎€๎ต ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎
๎ช๎ƒ๎’๎Ž๎™ ๎ข๎ฎ๎€ฌ๎€ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎ณ๎’๎ฎ๎‰๎€ฐ ๎€ธ๎’๎ก๎Œ ๎•๎€๎ก๎ช ๎’๎€ธ ๎ช๎€๎€ณ ๎ฃ๎’๎๎€ฌ๎€๎‰๎‰๎€ณ๎€ฐ ๎…‹๎•๎€๎ก๎ช๎ƒ๎€ฌ๎ƒ๎•๎€๎ช๎ƒ๎’๎Ž ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ๎…Œ ๎ƒ๎Ž๎ƒ๎ช๎ƒ๎€๎‰๎‰๎ท ๎•๎’๎ฃ๎ช๎ฎ๎‰๎€๎ช๎€ณ๎€ฐ ๎€ค๎ท ๎ช๎€๎€ณ
๎‘๎€ฒ๎€ซ๎€ฏ๎€ฎ ๎€๎‰๎ช๎€๎’๎ฎ๎€ผ๎€ ๎ช๎€๎€ณ๎ƒ๎ก ๎ƒ๎Œ๎•๎’๎ก๎ช๎€๎Ž๎€ฌ๎€ณ ๎ƒ๎ฃ ๎Ž๎’๎ณ ๎€ค๎€ณ๎ƒ๎Ž๎€ผ ๎ก๎€ณ๎‰๎€๎ช๎ƒ๎ฑ๎ƒ๎น๎€ณ๎€ฐ๎€ฎ ๎€ณ๎ฑ๎€ณ๎Ž ๎€ธ๎ก๎’๎Œ ๎€๎Ž ๎ƒ๎Ž๎ช๎€ณ๎ก๎Ž๎€๎ช๎ƒ๎’๎Ž๎€๎‰ ๎•๎€ณ๎ก๎ฃ๎•๎€ณ๎€ฌ๎ช๎ƒ๎ฑ๎€ณ๎€ฎ
๎ƒ๎€ธ ๎ช๎€๎€ณ๎ท ๎€ฌ๎€๎Ž ๎€ฌ๎’๎Œ๎•๎ก๎’๎Œ๎ƒ๎ฃ๎€ณ ๎ช๎€๎€ณ ๎’๎ฎ๎ช๎€ฌ๎’๎Œ๎€ณ ๎’๎€ธ ๎ช๎€๎€ณ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ช๎€๎ต ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž๎™
๎‚๎Ž ๎Œ๎ท ๎’๎•๎ƒ๎Ž๎ƒ๎’๎Ž๎€ฎ ๎€ธ๎ก๎’๎Œ ๎ช๎€๎€ณ ๎•๎€ณ๎ก๎ฃ๎•๎€ณ๎€ฌ๎ช๎ƒ๎ฑ๎€ณ ๎’๎€ธ ๎€ฒ๎ญ ๎‰๎€๎ณ๎€ฎ ๎ช๎€๎ƒ๎ฃ ๎ฃ๎’๎‰๎ฎ๎ช๎ƒ๎’๎Ž ๎ƒ๎ฃ ๎€ ๎ฃ๎’๎Œ๎€ณ๎ณ๎€๎€๎ช ๎‰๎ƒ๎Œ๎ƒ๎ช๎€ณ๎€ฐ ๎’๎Ž๎€ณ๎™
๎€ท๎ƒ๎ก๎ฃ๎ช๎‰๎ท๎€ฎ ๎€ค๎€ณ๎€ฌ๎€๎ฎ๎ฃ๎€ณ ๎ช๎€๎€ณ ๎ก๎ฎ๎‰๎€ณ๎ฃ ๎€ผ๎’๎ฑ๎€ณ๎ก๎Ž๎ƒ๎Ž๎€ผ ๎ช๎€๎€ณ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž ๎ƒ๎Ž ๎ช๎€๎€ณ ๎€ฒ๎ญ ๎€๎ก๎€ณ ๎Ž๎’๎ช ๎‰๎ƒ๎Œ๎ƒ๎ช๎€ณ๎€ฐ ๎ช๎’ ๎ช๎€๎€ณ
๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž ๎€ค๎€ณ๎ช๎ณ๎€ณ๎€ณ๎Ž ๎‹๎€ณ๎Œ๎€ค๎€ณ๎ก ๎ข๎ช๎€๎ช๎€ณ๎ฃ๎€ฎ ๎€ค๎ฎ๎ช ๎€๎‰๎ฃ๎’ ๎€ค๎€ณ๎ช๎ณ๎€ณ๎€ณ๎Ž ๎‹๎€ณ๎Œ๎€ค๎€ณ๎ก ๎ข๎ช๎€๎ช๎€ณ๎ฃ ๎€๎Ž๎€ฐ ๎ช๎€๎€ณ ๎€ฒ๎ญ
๎ƒ๎Ž๎ฃ๎ช๎ƒ๎ช๎ฎ๎ช๎ƒ๎’๎Ž๎ฃ๎™ ๎ฉ๎€๎ƒ๎ฃ ๎€ฌ๎ƒ๎ก๎€ฌ๎ฎ๎Œ๎ฃ๎ช๎€๎Ž๎€ฌ๎€ณ ๎Œ๎€๎‡๎€ณ๎ฃ ๎ƒ๎ช ๎Ž๎€ณ๎€ฌ๎€ณ๎ฃ๎ฃ๎€๎ก๎ท ๎ช๎’ ๎ฃ๎€ณ๎€ณ๎‡ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎€๎Ž๎€ฐ ๎€ผ๎ฎ๎€๎ก๎€๎Ž๎ช๎€ณ๎€ณ๎ฃ ๎’๎€ธ ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰๎ฃ
๎€๎ป๎€ณ๎€ฌ๎ช๎€ณ๎€ฐ ๎€ค๎ท ๎ช๎€๎€ณ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž ๎€ค๎€ณ๎ท๎’๎Ž๎€ฐ ๎ช๎€๎€ณ ๎‰๎€ณ๎€ผ๎€๎‰ ๎ฃ๎ท๎ฃ๎ช๎€ณ๎Œ๎ฃ ๎’๎€ธ ๎ช๎€๎€ณ ๎‹๎€ณ๎Œ๎€ค๎€ณ๎ก ๎ข๎ช๎€๎ช๎€ณ๎ฃ๎™ ๎€œ๎‰๎ช๎€๎’๎ฎ๎€ผ๎€
๎ช๎€๎ƒ๎ฃ ๎ฃ๎ช๎ฎ๎€ฐ๎ท ๎€ธ๎’๎€ฌ๎ฎ๎ฃ๎€ณ๎ฃ ๎’๎Ž ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ๎ฃ ๎’๎€ธ ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž ๎€ค๎€ณ๎ช๎ณ๎€ณ๎€ณ๎Ž ๎‹๎€ณ๎Œ๎€ค๎€ณ๎ก ๎ข๎ช๎€๎ช๎€ณ๎ฃ๎€ฎ ๎ช๎€๎€ณ ๎ฃ๎’๎‰๎ฎ๎ช๎ƒ๎’๎Ž๎ฃ ๎•๎ก๎’๎ฑ๎ƒ๎€ฐ๎€ณ๎€ฐ ๎€ค๎ท
๎€ฒ๎ญ ๎‰๎€๎ณ ๎ฃ๎€๎’๎ฎ๎‰๎€ฐ ๎Ž๎’๎ช ๎€ค๎€ณ ๎€ฐ๎ƒ๎ป๎€ณ๎ก๎€ณ๎Ž๎ช ๎€ธ๎ก๎’๎Œ ๎ช๎€๎’๎ฃ๎€ณ ๎•๎ก๎’๎ฑ๎ƒ๎€ฐ๎€ณ๎€ฐ ๎€ค๎ท ๎€ฒ๎ญ ๎‰๎€๎ณ ๎ณ๎€๎€ณ๎Ž ๎€ฒ๎ญ ๎ƒ๎Ž๎ฃ๎ช๎ƒ๎ช๎ฎ๎ช๎ƒ๎’๎Ž๎ฃ ๎€๎ก๎€ณ ๎ƒ๎Ž๎ฑ๎’๎‰๎ฑ๎€ณ๎€ฐ
๎ƒ๎Ž ๎ฃ๎ฎ๎€ฌ๎€ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ๎ฃ๎™
๎ข๎€ณ๎€ฌ๎’๎Ž๎€ฐ๎‰๎ท๎€ฎ ๎€ค๎€ณ๎€ฌ๎€๎ฎ๎ฃ๎€ณ ๎ช๎€๎€ณ ๎€ณ๎ต๎ƒ๎ฃ๎ช๎€ณ๎Ž๎€ฌ๎€ณ ๎’๎€ธ ๎€ผ๎€ณ๎Ž๎€ณ๎ก๎€๎‰ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ๎ฃ ๎’๎€ธ ๎€ฒ๎ญ ๎‰๎€๎ณ๎€ฎ ๎ณ๎€๎ƒ๎€ฌ๎€ ๎€ฌ๎’๎ฎ๎‰๎€ฐ ๎€ค๎€ณ ๎€๎•๎•๎‰๎ƒ๎€ฌ๎€๎€ค๎‰๎€ณ ๎ช๎’ ๎ช๎€๎€ณ
๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ช๎€๎ต ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž๎€ฎ ๎ช๎’๎€ผ๎€ณ๎ช๎€๎€ณ๎ก ๎ณ๎ƒ๎ช๎€ ๎ช๎€๎€ณ ๎•๎’๎ฃ๎ฃ๎ƒ๎€ค๎ƒ๎‰๎ƒ๎ช๎ท ๎ช๎€๎€๎ช ๎€ฌ๎€ณ๎ก๎ช๎€๎ƒ๎Ž ๎€ธ๎ฎ๎Ž๎€ฐ๎€๎Œ๎€ณ๎Ž๎ช๎€๎‰ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ๎€ฎ ๎ƒ๎Ž๎ƒ๎ช๎ƒ๎€๎‰๎‰๎ท
๎€ณ๎‰๎€๎€ค๎’๎ก๎€๎ช๎€ณ๎€ฐ ๎ฎ๎Ž๎€ฐ๎€ณ๎ก ๎ช๎€๎€ณ ๎€ฒ๎€ซ๎€ฟ๎ ๎€ฎ ๎€ฌ๎’๎ฎ๎‰๎€ฐ ๎€ค๎€ณ ๎€๎ป๎€ณ๎€ฌ๎ช๎€ณ๎€ฐ ๎€ค๎ท ๎ฃ๎ฎ๎€ฌ๎€ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž๎€ฎ ๎Œ๎€๎‡๎€ณ๎ƒ๎ช ๎•๎’๎ฃ๎ฃ๎ƒ๎€ค๎‰๎€ณ ๎ช๎’
๎ฃ๎ช๎€๎ช๎€ณ ๎ช๎€๎€๎ช ๎ƒ๎ช ๎ƒ๎ฃ ๎•๎’๎ฃ๎ฃ๎ƒ๎€ค๎‰๎€ณ ๎ช๎’ ๎€ฌ๎’๎Ž๎ฃ๎ƒ๎€ฐ๎€ณ๎ก ๎ช๎€๎€๎ช ๎ช๎€๎€ณ๎ก๎€ณ ๎ƒ๎ฃ ๎€ ๎‰๎€ณ๎€ผ๎€๎‰ ๎€ธ๎ก๎€๎Œ๎€ณ๎ณ๎’๎ก๎‡ ๎’๎€ธ ๎ก๎€ณ๎€ธ๎€ณ๎ก๎€ณ๎Ž๎€ฌ๎€ณ ๎€ธ๎’๎ก ๎ช๎€๎€ณ ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰
๎€ฌ๎’๎Ž๎€ฌ๎€ณ๎ก๎Ž๎€ณ๎€ฐ ๎€ค๎ท ๎ช๎€๎€ณ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž ๎ณ๎€๎ƒ๎€ฌ๎€ ๎Œ๎€๎ท ๎’๎ป๎€ณ๎ก ๎•๎ก๎’๎ช๎€ณ๎€ฌ๎ช๎ƒ๎’๎Ž ๎€ฐ๎ƒ๎ป๎€ณ๎ก๎€ณ๎Ž๎ช ๎€ธ๎ก๎’๎Œ ๎ช๎€๎€๎ช ๎’๎€ธ ๎ฃ๎ช๎€๎ช๎€ณ๎ฃ
๎€๎Ž๎€ฐ ๎€ณ๎ฑ๎€ณ๎Ž ๎€ธ๎ก๎’๎Œ ๎ช๎€๎€๎ช ๎’๎€ธ ๎ƒ๎Ž๎ช๎€ณ๎ก๎Ž๎€๎ช๎ƒ๎’๎Ž๎€๎‰ ๎‰๎€ณ๎€ผ๎€๎‰ ๎ฃ๎ท๎ฃ๎ช๎€ณ๎Œ๎ฃ๎™ ๎‚๎Ž ๎ช๎€๎€ณ ๎‰๎€๎ช๎ช๎€ณ๎ก ๎€ฌ๎€๎ฃ๎€ณ๎€ฎ ๎ณ๎€ณ ๎Œ๎ฎ๎ฃ๎ช ๎Ž๎’๎ช ๎€ธ๎’๎ก๎€ผ๎€ณ๎ช ๎ช๎€๎€ณ ๎•๎’๎ฃ๎
๎ฃ๎ƒ๎€ค๎ƒ๎‰๎ƒ๎ช๎ท ๎•๎ก๎’๎ฑ๎ƒ๎€ฐ๎€ณ๎€ฐ ๎€ธ๎’๎ก ๎ƒ๎Ž ๎€œ๎ก๎ช๎ƒ๎€ฌ๎‰๎€ณ ๎€น๎ฌ ๎€ซ๎€ท๎ ๎€ฒ๎ญ๎€ฎ ๎ณ๎€๎ƒ๎€ฌ๎€ ๎€๎‰๎‰๎’๎ณ๎ฃ ๎ช๎€๎€ณ ๎€ธ๎ฎ๎Ž๎€ฐ๎€๎Œ๎€ณ๎Ž๎ช๎€๎‰ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎ก๎€ณ๎€ฌ๎’๎€ผ๎Ž๎ƒ๎ฃ๎€ณ๎€ฐ ๎ƒ๎Ž ๎ช๎€๎€ณ
๎€ฒ๎€ซ๎€ฟ๎  ๎ช๎’ ๎€ค๎€ณ ๎€ณ๎Ž๎ฃ๎€๎ก๎ƒ๎Ž๎€ณ๎€ฐ ๎Œ๎’๎ก๎€ณ ๎€ค๎ก๎’๎€๎€ฐ๎‰๎ท ๎ƒ๎Ž ๎ช๎€๎€ณ ๎€ฒ๎ญ๎™
๎€ท๎ฎ๎ก๎ช๎€๎€ณ๎ก๎Œ๎’๎ก๎€ณ๎€ฎ ๎ช๎€๎€ณ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ ๎’๎€ธ ๎•๎ก๎’๎€ฌ๎€ณ๎€ฐ๎ฎ๎ก๎€๎‰ ๎€๎ฎ๎ช๎’๎Ž๎’๎Œ๎ท ๎ƒ๎ฃ ๎Ž๎’๎ช ๎€๎€ค๎ฃ๎’๎‰๎ฎ๎ช๎€ณ๎€ฎ ๎ƒ๎ช ๎Œ๎ฎ๎ฃ๎ช ๎ก๎€ณ๎ฃ๎•๎€ณ๎€ฌ๎ช ๎ช๎€๎€ณ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ๎ฃ ๎’๎€ธ
๎€ณ๎œ๎ฎ๎ƒ๎ฑ๎€๎‰๎€ณ๎Ž๎€ฌ๎€ณ ๎€๎Ž๎€ฐ ๎€ณ๎ป๎€ณ๎€ฌ๎ช๎ƒ๎ฑ๎€ณ๎Ž๎€ณ๎ฃ๎ฃ๎™ ๎ฉ๎€๎€ณ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ ๎’๎€ธ ๎€ณ๎œ๎ฎ๎ƒ๎ฑ๎€๎‰๎€ณ๎Ž๎€ฌ๎€ณ ๎ƒ๎Œ๎•๎‰๎ƒ๎€ณ๎ฃ ๎ช๎€๎€๎ช ๎ช๎€๎€ณ ๎ก๎€ณ๎€ผ๎ฎ๎‰๎€๎ช๎ƒ๎’๎Ž ๎€ณ๎ฃ๎ช๎€๎€ค๎‰๎ƒ๎ฃ๎€๎€ณ๎€ฐ
๎€ธ๎’๎ก ๎ฃ๎ƒ๎ช๎ฎ๎€๎ช๎ƒ๎’๎Ž๎ฃ ๎ช๎’ ๎ณ๎€๎ƒ๎€ฌ๎€ ๎€ฒ๎ญ ๎‰๎€๎ณ ๎ƒ๎ฃ ๎€๎•๎•๎‰๎ƒ๎€ฌ๎€๎€ค๎‰๎€ณ ๎ƒ๎ฃ ๎Ž๎’ ๎‰๎€ณ๎ฃ๎ฃ ๎€ธ๎€๎ฑ๎’๎ฎ๎ก๎€๎€ค๎‰๎€ณ ๎ช๎€๎€๎Ž ๎ช๎€๎€๎ช ๎€๎•๎•๎‰๎ƒ๎€ฌ๎€๎€ค๎‰๎€ณ ๎ช๎’ ๎ฃ๎ƒ๎Œ๎ƒ๎‰๎€๎ก
๎ฃ๎ƒ๎ช๎ฎ๎€๎ช๎ƒ๎’๎Ž๎ฃ ๎’๎€ธ ๎€๎Ž ๎ƒ๎Ž๎ช๎€ณ๎ก๎Ž๎€๎‰ ๎Ž๎€๎ช๎ฎ๎ก๎€ณ๎™ ๎ฉ๎€๎€ณ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ ๎’๎€ธ ๎€ณ๎ป๎€ณ๎€ฌ๎ช๎ƒ๎ฑ๎€ณ๎Ž๎€ณ๎ฃ๎ฃ ๎€๎ฃ๎ฃ๎ฎ๎Œ๎€ณ๎ฃ ๎ช๎€๎€๎ช ๎ฃ๎ช๎€๎ช๎€ณ ๎ก๎€ณ๎€ผ๎ฎ๎‰๎€๎ช๎ƒ๎’๎Ž ๎€ฐ๎’๎€ณ๎ฃ
๎Ž๎’๎ช ๎Œ๎€๎‡๎€ณ ๎ƒ๎ช ๎ƒ๎Œ๎•๎’๎ฃ๎ฃ๎ƒ๎€ค๎‰๎€ณ ๎ƒ๎Ž ๎•๎ก๎€๎€ฌ๎ช๎ƒ๎€ฌ๎€ณ ๎’๎ก ๎€ณ๎ต๎€ฌ๎€ณ๎ฃ๎ฃ๎ƒ๎ฑ๎€ณ๎‰๎ท ๎€ฐ๎ƒ๎ผ๎€ฌ๎ฎ๎‰๎ช ๎ช๎’ ๎€ณ๎ต๎€ณ๎ก๎€ฌ๎ƒ๎ฃ๎€ณ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎€ฌ๎’๎Ž๎€ธ๎€ณ๎ก๎ก๎€ณ๎€ฐ ๎€ค๎ท ๎€ฒ๎ญ
๎‰๎€๎ณ๎™ ๎‚๎Ž ๎ช๎€๎ƒ๎ฃ ๎ก๎€ณ๎ฃ๎•๎€ณ๎€ฌ๎ช๎€ฎ ๎ƒ๎ช ๎€๎€๎ฃ ๎€ค๎€ณ๎€ณ๎Ž ๎•๎’๎ƒ๎Ž๎ช๎€ณ๎€ฐ ๎’๎ฎ๎ช ๎ช๎€๎€๎ช ๎ช๎€๎€ณ ๎€ฒ๎ญ๎€ซ๎„ ๎ƒ๎ฃ ๎•๎ก๎€ณ๎•๎€๎ก๎€ณ๎€ฐ ๎ช๎’ ๎€ค๎ก๎€ณ๎€๎‡ ๎ช๎€๎€ณ ๎ช๎ก๎€๎€ฐ๎ƒ๎ช๎ƒ๎’๎Ž๎€๎‰
๎…‹๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ ๎’๎€ธ ๎•๎ก๎’๎€ฌ๎€ณ๎€ฐ๎ฎ๎ก๎€๎‰ ๎€๎ฎ๎ช๎’๎Ž๎’๎Œ๎ท๎…Œ ๎ƒ๎Ž ๎€ธ๎€๎ฑ๎’๎ฎ๎ก ๎’๎€ธ ๎€ธ๎ฎ๎Ž๎€ฐ๎€๎Œ๎€ณ๎Ž๎ช๎€๎‰ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎€๎Ž๎€ฐ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ๎ฃ ๎ก๎€ณ๎€ฌ๎’๎€ผ๎Ž๎ƒ๎ฃ๎€ณ๎€ฐ ๎€๎ฃ
๎€ฌ๎’๎Œ๎Œ๎’๎Ž ๎‰๎€ณ๎€ผ๎€๎‰ ๎ฑ๎€๎‰๎ฎ๎€ณ๎ฃ ๎ƒ๎Ž ๎ช๎€๎€ณ ๎‹๎€ณ๎Œ๎€ค๎€ณ๎ก ๎ข๎ช๎€๎ช๎€ณ๎ฃ๎™๎€บ
๎‘๎Ž ๎ช๎€๎€ณ ๎’๎ช๎€๎€ณ๎ก ๎€๎€๎Ž๎€ฐ๎€ฎ ๎ƒ๎ช ๎ฃ๎€๎’๎ฎ๎‰๎€ฐ ๎€ค๎€ณ ๎Ž๎’๎ช๎€ณ๎€ฐ ๎ช๎€๎€๎ช ๎ช๎€๎€ณ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ ๎’๎€ธ ๎•๎ก๎’๎€ฌ๎€ณ๎€ฐ๎ฎ๎ก๎€๎‰ ๎€๎ฎ๎ช๎’๎Ž๎’๎Œ๎ท ๎€๎•๎•๎‰๎ƒ๎€ณ๎ฃ ๎€๎ฃ ๎‰๎’๎Ž๎€ผ ๎€๎ฃ
๎ช๎€๎€ณ๎ก๎€ณ ๎ƒ๎ฃ ๎Ž๎’ ๎€ฒ๎ญ ๎ก๎€ณ๎€ผ๎ฎ๎‰๎€๎ช๎’๎ก๎ท ๎•๎ก๎’๎ฑ๎ƒ๎ฃ๎ƒ๎’๎Ž ๎€ผ๎’๎ฑ๎€ณ๎ก๎Ž๎ƒ๎Ž๎€ผ ๎ฃ๎ฎ๎€ฌ๎€ ๎€ ๎Œ๎€๎ช๎ช๎€ณ๎ก๎™
๎€œ๎ฃ ๎ณ๎€ณ ๎€๎€๎ฑ๎€ณ ๎•๎’๎ƒ๎Ž๎ช๎€ณ๎€ฐ ๎’๎ฎ๎ช ๎ƒ๎Ž ๎ช๎€๎€ณ ๎ก๎€ณ๎€ผ๎ฎ๎‰๎€๎ช๎ƒ๎’๎Ž๎ฃ ๎€ผ๎’๎ฑ๎€ณ๎ก๎Ž๎ƒ๎Ž๎€ผ ๎ช๎€๎€ณ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ช๎€๎ต ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž๎€ฎ ๎Ž๎’ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ
๎€๎ก๎€ณ ๎€ณ๎ต๎•๎‰๎ƒ๎€ฌ๎ƒ๎ช๎‰๎ท ๎ก๎€ณ๎€ฌ๎’๎€ผ๎Ž๎ƒ๎ฃ๎€ณ๎€ฐ ๎€ธ๎’๎ก ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰๎ฃ๎™ ๎€ฟ๎’๎ณ๎€ณ๎ฑ๎€ณ๎ก๎€ฎ ๎ƒ๎Ž ๎ช๎€๎€ณ ๎ก๎€ณ๎€ผ๎ฎ๎‰๎€๎ช๎ƒ๎’๎Ž ๎’๎€ธ ๎ฃ๎’๎Œ๎€ณ ๎’๎€ธ ๎ช๎€๎€ณ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ๎ฃ ๎ช๎€๎€๎ช
๎ƒ๎Ž๎ฃ๎•๎ƒ๎ก๎€ณ ๎ช๎€๎€ณ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ช๎€๎ต ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž ๎ƒ๎Ž ๎ช๎€๎€ณ ๎€ฒ๎ญ ๎€ฌ๎€๎Ž ๎€ค๎€ณ ๎€ธ๎’๎ฎ๎Ž๎€ฐ ๎ณ๎€๎ท๎ฃ ๎ช๎’ ๎•๎ก๎’๎ช๎€ณ๎€ฌ๎ช ๎ช๎€๎€ณ ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰
๎€๎ป๎€ณ๎€ฌ๎ช๎€ณ๎€ฐ ๎€ค๎ท ๎ช๎€๎€ณ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž๎™
๎ฉ๎€๎ฎ๎ฃ๎€ฎ ๎€๎Œ๎’๎Ž๎€ผ ๎ช๎€๎€ณ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ๎ฃ ๎€ผ๎’๎ฑ๎€ณ๎ก๎Ž๎ƒ๎Ž๎€ผ ๎ช๎€๎€ณ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž๎€ฎ ๎ช๎€๎€ณ ๎…‹๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ ๎’๎€ธ ๎€๎€ฌ๎ช๎ƒ๎Ž๎€ผ ๎’๎Ž ๎ƒ๎ช๎ฃ
๎’๎ณ๎Ž ๎ƒ๎Ž๎ƒ๎ช๎ƒ๎€๎ช๎ƒ๎ฑ๎€ณ๎…Œ ๎ƒ๎Ž๎€ณ๎ต๎’๎ก๎€๎€ค๎‰๎ท๎€๎ป๎€ณ๎€ฌ๎ช๎ฃ ๎ช๎€๎€ณ ๎‰๎€ณ๎€ผ๎€๎‰ ๎ฃ๎ท๎ฃ๎ช๎€ณ๎Œ ๎’๎€ธ ๎ช๎€๎€ณ ๎ก๎€ณ๎œ๎ฎ๎€ณ๎ฃ๎ช๎€ณ๎€ฐ ๎ข๎ช๎€๎ช๎€ณ ๎€ค๎ท ๎ก๎€ณ๎œ๎ฎ๎ƒ๎ก๎ƒ๎Ž๎€ผ ๎€ ๎ฃ๎ƒ๎Ž๎€ผ๎‰๎€ณ ๎‰๎€ณ๎€ผ๎€๎‰
๎ก๎€ณ๎€ผ๎ƒ๎Œ๎€ณ ๎€ธ๎’๎ก ๎ƒ๎Ž๎ฑ๎€ณ๎ฃ๎ช๎ƒ๎€ผ๎€๎ช๎ƒ๎ฑ๎€ณ ๎€๎€ฌ๎ช๎ƒ๎’๎Ž๎ฃ ๎€ฌ๎€๎ก๎ก๎ƒ๎€ณ๎€ฐ ๎’๎ฎ๎ช ๎ƒ๎Ž ๎ช๎€๎€ณ ๎ก๎€ณ๎œ๎ฎ๎€ณ๎ฃ๎ช๎€ณ๎€ฐ ๎ข๎ช๎€๎ช๎€ณ๎€ฎ ๎ณ๎€๎€ณ๎ช๎€๎€ณ๎ก ๎€๎ช ๎ช๎€๎€ณ ๎ก๎€ณ๎œ๎ฎ๎€ณ๎ฃ๎ช ๎’๎€ธ ๎€๎Ž
๎€๎ฎ๎ช๎€๎’๎ก๎ƒ๎ช๎ท ๎’๎€ธ ๎ช๎€๎€ณ ๎ก๎€ณ๎œ๎ฎ๎€ณ๎ฃ๎ช๎€ณ๎€ฐ ๎ข๎ช๎€๎ช๎€ณ ๎’๎ก ๎’๎€ธ ๎€๎Ž ๎€๎ฎ๎ช๎€๎’๎ก๎ƒ๎ช๎ท ๎’๎€ธ ๎ช๎€๎€ณ ๎ก๎€ณ๎œ๎ฎ๎€ณ๎ฃ๎ช๎ƒ๎Ž๎€ผ ๎ข๎ช๎€๎ช๎€ณ๎™ ๎ฉ๎€๎ƒ๎ฃ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ ๎€ฌ๎€๎Ž ๎€ค๎€ณ
๎ฃ๎€ณ๎€ณ๎Ž ๎€๎ฃ ๎€ ๎ฃ๎•๎€ณ๎€ฌ๎ƒ๎พ๎€ฌ ๎Œ๎€๎Ž๎ƒ๎€ธ๎€ณ๎ฃ๎ช๎€๎ช๎ƒ๎’๎Ž ๎’๎€ธ ๎ช๎€๎€ณ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ ๎’๎€ธ ๎€ณ๎ป๎€ณ๎€ฌ๎ช๎ƒ๎ฑ๎€ณ๎Ž๎€ณ๎ฃ๎ฃ ๎ณ๎€๎ƒ๎€ฌ๎€ ๎‰๎ƒ๎Œ๎ƒ๎ช๎ฃ ๎ช๎€๎€ณ ๎•๎ก๎’๎€ฌ๎€ณ๎€ฐ๎ฎ๎ก๎€๎‰ ๎€๎ฎ๎ช๎’๎Ž๎
๎’๎Œ๎ท ๎’๎€ธ ๎ช๎€๎€ณ ๎ก๎€ณ๎œ๎ฎ๎€ณ๎ฃ๎ช๎€ณ๎€ฐ ๎ข๎ช๎€๎ช๎€ณ๎™ ๎ข๎ƒ๎Œ๎ƒ๎‰๎€๎ก๎‰๎ท๎€ฎ ๎€๎Œ๎’๎Ž๎€ผ ๎ช๎€๎€ณ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ๎ฃ ๎ช๎€๎€๎ช ๎ƒ๎Ž๎ฃ๎•๎ƒ๎ก๎€ณ ๎ช๎€๎€ณ ๎ฎ๎ฃ๎€ณ ๎’๎€ธ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ๎€ฐ ๎ช๎€๎ต
๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž๎€ฎ ๎ช๎€๎€ณ ๎…‹๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ ๎’๎€ธ ๎ฃ๎•๎€ณ๎€ฌ๎ƒ๎€๎‰๎ƒ๎ช๎ท๎…Œ ๎ƒ๎ฃ ๎€ฌ๎’๎Ž๎พ๎€ผ๎ฎ๎ก๎€ณ๎€ฐ ๎€๎ฃ ๎€ ๎ก๎ฎ๎‰๎€ณ ๎ช๎€๎€๎ช ๎€๎€๎ฃ ๎€ฐ๎ƒ๎ก๎€ณ๎€ฌ๎ช ๎€ณ๎ป๎€ณ๎€ฌ๎ช ๎€๎Ž๎€ฐ ๎€ผ๎€ณ๎Ž๎€ณ๎ก๎€๎ช๎€ณ๎ฃ
๎’๎€ค๎‰๎ƒ๎€ผ๎€๎ช๎ƒ๎’๎Ž๎ฃ ๎€ธ๎’๎ก ๎‹๎€ณ๎Œ๎€ค๎€ณ๎ก ๎ข๎ช๎€๎ช๎€ณ๎ฃ ๎€๎Ž๎€ฐ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎€ธ๎’๎ก ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰๎ฃ ๎€๎ป๎€ณ๎€ฌ๎ช๎€ณ๎€ฐ ๎€ค๎ท ๎ช๎€๎€ณ ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž๎™๎€น
๎€ท๎ก๎’๎Œ ๎ช๎€๎ƒ๎ฃ ๎•๎€ณ๎ก๎ฃ๎•๎€ณ๎€ฌ๎ช๎ƒ๎ฑ๎€ณ๎€ฎ ๎ช๎€๎€ณ ๎ฎ๎ฃ๎€ณ ๎’๎€ธ ๎ช๎€๎€ณ ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ๎€ฐ ๎ƒ๎ฃ ๎€ฐ๎€ณ๎‰๎ƒ๎Œ๎ƒ๎ช๎€ณ๎€ฐ ๎€ค๎ท ๎€ฒ๎ญ ๎‰๎€๎ณ๎€ฎ ๎ณ๎€๎ƒ๎€ฌ๎€ ๎€ณ๎ฃ๎ช๎€๎€ค๎
๎‰๎ƒ๎ฃ๎€๎€ณ๎ฃ ๎ช๎€๎€ณ ๎’๎€ค๎‰๎ƒ๎€ผ๎€๎ช๎ƒ๎’๎Ž๎ฃ ๎€ธ๎’๎ก ๎ข๎ช๎€๎ช๎€ณ๎ฃ ๎€๎Ž๎€ฐ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎ช๎’ ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰๎ฃ ๎€ฐ๎€ณ๎ก๎ƒ๎ฑ๎ƒ๎Ž๎€ผ ๎€ธ๎ก๎’๎Œ ๎ช๎€๎€ณ๎ƒ๎ก ๎Ž๎’๎Ž๎๎€ฌ๎’๎Œ๎•๎‰๎ƒ๎€๎Ž๎€ฌ๎€ณ๎™
๎ข๎ƒ๎Ž๎€ฌ๎€ณ ๎ช๎€๎€ณ ๎ˆ๎€ณ๎ฃ ๎ฐ๎€ณ๎ก๎ช๎ฃ ๎€ฌ๎€๎ฃ๎€ณ ๎€ฒ๎ญ๎€ซ๎„ ๎€๎€๎ฃ ๎€ณ๎Ž๎ฃ๎€๎ก๎ƒ๎Ž๎€ณ๎€ฐ ๎ช๎€๎€๎ช ๎ช๎€๎€ณ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎Ž ๎ญ๎Ž๎ƒ๎’๎Ž ๎ƒ๎ฃ ๎€ ๎ฎ๎Ž๎ƒ๎’๎Ž ๎€ค๎€๎ฃ๎€ณ๎€ฐ ๎’๎Ž ๎ช๎€๎€ณ
๎ก๎ฎ๎‰๎€ณ ๎’๎€ธ ๎‰๎€๎ณ๎€ฎ ๎…‹๎ƒ๎Ž๎€๎ฃ๎Œ๎ฎ๎€ฌ๎€ ๎€๎ฃ ๎Ž๎€ณ๎ƒ๎ช๎€๎€ณ๎ก ๎ƒ๎ช๎ฃ ๎‹๎€ณ๎Œ๎€ค๎€ณ๎ก ๎ข๎ช๎€๎ช๎€ณ๎ฃ ๎Ž๎’๎ก ๎ƒ๎ช๎ฃ ๎ƒ๎Ž๎ฃ๎ช๎ƒ๎ช๎ฎ๎ช๎ƒ๎’๎Ž๎ฃ ๎€ฌ๎€๎Ž ๎€๎ฑ๎’๎ƒ๎€ฐ ๎€ ๎ก๎€ณ๎ฑ๎ƒ๎€ณ๎ณ ๎’๎€ธ ๎ช๎€๎€ณ
๎€บ๎™ ๎€œ๎™ ๎‹๎€๎ก๎ช๎…๎Ž ๎„๎ƒ๎Œ๎„๎Ž๎€ณ๎น๎€ฎ ๎€ฒ๎‰ ๎€ฏ๎€ณ๎ก๎€ณ๎€ฌ๎€๎’ ๎พ๎Ž๎€๎Ž๎€ฌ๎ƒ๎€ณ๎ก๎’ ๎€ฌ๎’๎Ž๎ฃ๎ช๎ƒ๎ช๎ฎ๎€ฌ๎ƒ๎’๎Ž๎€๎‰ ๎€ฐ๎€ณ ๎‰๎€ ๎ญ๎Ž๎ƒ๎†ฝ๎Ž ๎€ณ๎ฎ๎ก๎’๎•๎€ณ๎€๎€ฎ ๎ƒ๎Ž ๎€ซ๎ƒ๎ฑ๎ƒ๎ช๎€๎ฃ๎€ฎ ๎ ๎€ฒ๎€ฏ๎€ท ๎“๎บ๎๎๎“๎“๎บ๎€ฎ ๎„๎€๎Ž๎ฎ๎€๎ก๎ท๎๎„๎ฎ๎Ž๎€ณ
๎ฌ๎บ๎บ๎“๎™
๎€น๎™ ๎€ฃ๎„๎‹ ๎ฉ๎€ณ๎ก๎ก๎€ ๎€๎Ž๎€ฐ ๎”๎„ ๎ฒ๎€๎ช๎ช๎€ณ๎‰๎€ฎ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎Ž ๎ฉ๎€๎ต ๎ˆ๎€๎ณ๎™ ๎†๎‰๎ฎ๎ณ๎€ณ๎ก ๎ˆ๎€๎ณ ๎‚๎Ž๎ช๎€ณ๎ก๎Ž๎€๎ช๎ƒ๎’๎Ž๎€๎‰๎™ ๎€บ๎ช๎€ ๎€ฒ๎€ฐ๎ƒ๎ช๎ƒ๎’๎Ž๎™ ๎ฌ๎บ๎บ๎€น๎€ฎ ๎ฆ๎€ด๎๎™
https://doi.org/10.6092/issn.2036-3583/9732 II ๎† 26
The Right of Defence and the exchange of tax information ruled by EU law STE. Vol.8 (2018)
๎œ๎ฎ๎€ณ๎ฃ๎ช๎ƒ๎’๎Ž ๎’๎€ธ ๎ณ๎€๎€ณ๎ช๎€๎€ณ๎ก ๎ช๎€๎€ณ ๎Œ๎€ณ๎€๎ฃ๎ฎ๎ก๎€ณ๎ฃ ๎€๎€ฐ๎’๎•๎ช๎€ณ๎€ฐ ๎€ค๎ท ๎ช๎€๎€ณ๎Œ ๎€๎ก๎€ณ ๎ƒ๎Ž ๎€ฌ๎’๎Ž๎€ธ๎’๎ก๎Œ๎ƒ๎ช๎ท ๎ณ๎ƒ๎ช๎€ ๎ช๎€๎€ณ ๎€ค๎€๎ฃ๎ƒ๎€ฌ ๎€ฌ๎’๎Ž๎ฃ๎ช๎ƒ๎ช๎ฎ๎ช๎ƒ๎’๎Ž๎€๎‰
๎€ฌ๎€๎€๎ก๎ช๎€ณ๎ก๎€ฎ ๎ช๎€๎€ณ ๎ฉ๎ก๎€ณ๎€๎ช๎ท๎…Œ๎€ฎ๎ฆ๎’๎ก ๎ช๎€๎€ณ ๎‰๎€๎ณ๎ณ๎€๎ƒ๎€ฌ๎€ ๎€ฐ๎€ณ๎ก๎ƒ๎ฑ๎€ณ๎ฃ ๎€ธ๎ก๎’๎Œ ๎ƒ๎ช๎™ ๎ฉ๎€๎€๎ช ๎Œ๎€ณ๎€๎Ž๎ฃ ๎ช๎€๎€๎ช ๎…‹๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰ ๎•๎€๎ก๎ช๎ƒ๎€ณ๎ฃ ๎€๎€๎ฑ๎€ณ ๎ช๎€๎€ณ
๎ก๎ƒ๎€ผ๎€๎ช ๎ช๎’ ๎€ฌ๎€๎€๎‰๎‰๎€ณ๎Ž๎€ผ๎€ณ ๎€ค๎€ณ๎€ธ๎’๎ก๎€ณ ๎ช๎€๎€ณ ๎€ฌ๎’๎ฎ๎ก๎ช๎ฃ ๎ช๎€๎€ณ ๎‰๎€ณ๎€ผ๎€๎‰๎ƒ๎ช๎ท ๎’๎€ธ ๎€๎Ž๎ท ๎€ฐ๎€ณ๎€ฌ๎ƒ๎ฃ๎ƒ๎’๎Ž ๎’๎ก ๎’๎ช๎€๎€ณ๎ก ๎Ž๎€๎ช๎ƒ๎’๎Ž๎€๎‰ ๎Œ๎€ณ๎€๎ฃ๎ฎ๎ก๎€ณ ๎ก๎€ณ๎‰๎€๎ช๎ƒ๎Ž๎€ผ
๎ช๎’ ๎ช๎€๎€ณ ๎€๎•๎•๎‰๎ƒ๎€ฌ๎€๎ช๎ƒ๎’๎Ž ๎ช๎’ ๎ช๎€๎€ณ๎Œ ๎’๎€ธ ๎€๎Ž ๎€ฒ๎ญ ๎€๎€ฌ๎ช๎…Œ๎™๎ฅ
๎€ซ๎’๎Ž๎ฃ๎€ณ๎œ๎ฎ๎€ณ๎Ž๎ช๎‰๎ท๎€ฎ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎’๎€ธ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ ๎Œ๎ฎ๎ฃ๎ช ๎€ค๎€ณ ๎€ฌ๎’๎Ž๎ฃ๎ƒ๎€ฐ๎€ณ๎ก๎€ณ๎€ฐ ๎ช๎€๎€ณ ๎€๎ƒ๎€ผ๎€๎€ณ๎ฃ๎ช ๎€ณ๎ต๎•๎ก๎€ณ๎ฃ๎ฃ๎ƒ๎’๎Ž ๎’๎€ธ ๎€ ๎ก๎ฎ๎‰๎€ณ ๎’๎€ธ ๎‰๎€๎ณ๎™
๎ฉ๎€๎€ณ๎ฃ๎€ณ ๎€๎ก๎€ณ ๎€ณ๎ต๎•๎ก๎€ณ๎ฃ๎ฃ๎€ณ๎€ฐ ๎ƒ๎Ž ๎€ ๎Œ๎ฎ๎‰๎ช๎ƒ๎ช๎ฎ๎€ฐ๎€ณ ๎’๎€ธ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎€๎Ž๎€ฐ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ๎ฃ ๎–๎€ณ๎œ๎ฎ๎€๎‰๎ƒ๎ช๎ท ๎’๎€ธ ๎€๎ก๎Œ๎ฃ๎€ฎ ๎ก๎ƒ๎€ผ๎€๎ช ๎ช๎’ ๎€๎€ฐ๎ฑ๎€ณ๎ก๎ฃ๎€๎ก๎ƒ๎€๎‰
๎•๎ก๎’๎€ฌ๎€ณ๎€ณ๎€ฐ๎ƒ๎Ž๎€ผ๎ฃ ๎€ณ๎ช๎€ฌ๎™๎—๎€ฎ ๎ช๎€๎ก๎’๎ฎ๎€ผ๎€ ๎ช๎€๎€ณ๎Œ๎€ฎ ๎€ฐ๎€ณ๎•๎€ณ๎Ž๎€ฐ๎ƒ๎Ž๎€ผ ๎’๎Ž ๎ช๎€๎€ณ ๎€ฌ๎ƒ๎ก๎€ฌ๎ฎ๎Œ๎ฃ๎ช๎€๎Ž๎€ฌ๎€ณ๎ฃ๎€ฎ ๎ƒ๎ช ๎ƒ๎ฃ ๎•๎’๎ฃ๎ฃ๎ƒ๎€ค๎‰๎€ณ ๎ช๎’ ๎Œ๎€๎‡๎€ณ ๎€ ๎€ค๎€๎‰๎€๎Ž๎€ฌ๎€ณ
๎’๎Ž ๎ณ๎€๎€ณ๎ช๎€๎€ณ๎ก ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎’๎€ธ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ ๎€๎€๎ฑ๎€ณ ๎€ค๎€ณ๎€ณ๎Ž ๎ก๎€ณ๎ฃ๎•๎€ณ๎€ฌ๎ช๎€ณ๎€ฐ ๎€๎Ž๎€ฐ ๎€ธ๎ฎ๎‰๎พ๎‰๎‰๎€ณ๎€ฐ๎™
๎€ท๎’๎‰๎‰๎’๎ณ๎ƒ๎Ž๎€ผ ๎ช๎€๎€ณ ๎€ณ๎Ž๎ช๎ก๎ท ๎ƒ๎Ž๎ช๎’ ๎€ธ๎’๎ก๎€ฌ๎€ณ ๎’๎€ธ ๎ช๎€๎€ณ ๎€ซ๎€๎€๎ก๎ช๎€ณ๎ก ๎’๎€ธ ๎€ท๎ฎ๎Ž๎€ฐ๎€๎Œ๎€ณ๎Ž๎ช๎€๎‰ ๎ ๎ƒ๎€ผ๎€๎ช๎ฃ ๎’๎€ธ ๎ช๎€๎€ณ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎Ž ๎ญ๎Ž๎ƒ๎’๎Ž
๎–๎€ซ๎€ท๎ ๎€ฒ๎ญ๎— ๎ฎ๎Ž๎€ฐ๎€ณ๎ก ๎ช๎€๎€ณ ๎ฉ๎ก๎€ณ๎€๎ช๎ท ๎’๎€ธ ๎ˆ๎ƒ๎ฃ๎€ค๎’๎Ž ๎–๎€œ๎ก๎ช๎ƒ๎€ฌ๎‰๎€ณ ๎ฆ๎–๎“๎— ๎ฉ๎€ฒ๎ญ๎—๎€ฎ ๎Œ๎€๎Ž๎ท ๎’๎€ธ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎€๎Ž๎€ฐ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ๎ฃ
๎€ณ๎ฃ๎ช๎€๎€ค๎‰๎ƒ๎ฃ๎€๎€ณ๎€ฐ ๎€ณ๎ต๎€ฌ๎‰๎ฎ๎ฃ๎ƒ๎ฑ๎€ณ๎‰๎ท ๎€ค๎ท ๎ช๎€๎€ณ ๎€ฌ๎€๎ฃ๎€ณ ๎‰๎€๎ณ ๎’๎€ธ ๎€ค๎’๎ช๎€ ๎ช๎€๎€ณ ๎€ฒ๎€ซ๎ช๎€ฟ๎  ๎€๎Ž๎€ฐ ๎ช๎€๎€ณ ๎€ฒ๎ญ๎€ซ๎„ ๎€๎ก๎€ณ ๎Ž๎’๎ณ ๎€๎‰๎ฃ๎’ ๎ก๎€ณ๎ฃ๎ช๎€๎ช๎€ณ๎€ฐ
๎ƒ๎Ž ๎•๎’๎ฃ๎ƒ๎ช๎ƒ๎ฑ๎€ณ ๎€ฒ๎ญ ๎‰๎€๎ณ๎™ ๎ฉ๎€๎€ณ ๎€ซ๎ ๎€ท๎€ฒ๎ญ ๎€๎€๎ฃ ๎ช๎€๎€ณ ๎ฃ๎€๎Œ๎€ณ ๎‰๎€ณ๎€ผ๎€๎‰ ๎ฑ๎€๎‰๎ฎ๎€ณ ๎€๎ฃ ๎ช๎€๎€ณ ๎ฉ๎ก๎€ณ๎€๎ช๎ƒ๎€ณ๎ฃ๎™ ๎€ฟ๎’๎ณ๎€ณ๎ฑ๎€ณ๎ก๎€ฎ ๎€ค๎ท ๎ฑ๎ƒ๎ก๎ช๎ฎ๎€ณ ๎’๎€ธ
๎€œ๎ก๎ช๎ƒ๎€ฌ๎‰๎€ณ ๎ฆ๎–๎ซ๎— ๎ฉ๎€ฒ๎ญ๎€ฎ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎€ฌ๎€๎Ž ๎€๎‰๎ฃ๎’ ๎€ค๎€ณ ๎•๎ก๎’๎ช๎€ณ๎€ฌ๎ช๎€ณ๎€ฐ ๎€๎ฃ ๎€ผ๎€ณ๎Ž๎€ณ๎ก๎€๎‰ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ๎ฃ ๎’๎€ธ ๎€ฒ๎ญ ๎‰๎€๎ณ๎€ฎ ๎‰๎ƒ๎‡๎€ณ ๎ช๎€๎€ณ ๎€ผ๎€ณ๎Ž๎€ณ๎ก๎€๎‰
๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ ๎’๎€ธ ๎ก๎€ณ๎ฃ๎•๎€ณ๎€ฌ๎ช ๎’๎€ธ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎’๎€ธ ๎ช๎€๎€ณ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ ๎’๎ก ๎€ผ๎€ณ๎Ž๎€ณ๎ก๎€๎‰ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ ๎’๎€ธ ๎€ ๎€ผ๎’๎’๎€ฐ ๎€๎€ฐ๎Œ๎ƒ๎Ž๎ƒ๎ฃ๎ช๎ก๎€๎ช๎ƒ๎’๎Ž๎™
๎ฉ๎€๎€ณ ๎€ธ๎ฎ๎Ž๎€ฐ๎€๎Œ๎€ณ๎Ž๎ช๎€๎‰ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎€ฐ๎€ณ๎พ๎Ž๎€ณ๎€ฐ ๎ƒ๎Ž ๎ช๎€๎€ณ ๎€ฌ๎’๎Ž๎ช๎€ณ๎ต๎ช ๎’๎€ธ ๎ช๎€๎€ณ ๎€ฒ๎ญ๎€ฎ ๎€๎ฃ ๎ณ๎€ณ๎‰๎‰ ๎€๎ฃ ๎€ผ๎€ณ๎Ž๎€ณ๎ก๎€๎‰ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ๎ฃ๎€ฎ ๎ณ๎ƒ๎‰๎‰ ๎€ค๎ƒ๎Ž๎€ฐ
๎‹๎€ณ๎Œ๎€ค๎€ณ๎ก ๎ข๎ช๎€๎ช๎€ณ๎ฃ ๎’๎Ž๎‰๎ท ๎ช๎’ ๎ช๎€๎€ณ ๎€ณ๎ต๎ช๎€ณ๎Ž๎ช ๎ช๎€๎€๎ช ๎ช๎€๎€ณ๎ท๎€๎€ฌ๎ช ๎ณ๎ƒ๎ช๎€๎ƒ๎Ž ๎ช๎€๎€ณ ๎ฃ๎€ฌ๎’๎•๎€ณ ๎’๎€ธ ๎€ฒ๎ญ ๎‰๎€๎ณ ๎’๎ก ๎ณ๎€๎€ณ๎Ž ๎ช๎€๎€ณ๎ท ๎€๎ก๎€ณ ๎€๎•๎•๎‰๎ท๎ƒ๎Ž๎€ผ
๎€ฒ๎ญ ๎‰๎€๎ณ๎™๎€ด
๎ญ๎Ž๎€ฐ๎€ณ๎ก ๎€ฒ๎ญ ๎ˆ๎€๎ณ๎€ฎ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎’๎€ธ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ ๎Œ๎ฎ๎ฃ๎ช ๎€ค๎€ณ ๎€ผ๎ฎ๎€๎ก๎€๎Ž๎ช๎€ณ๎€ณ๎€ฐ ๎Ž๎’๎ช ๎’๎Ž๎‰๎ท ๎ƒ๎Ž ๎•๎ก๎’๎€ฌ๎€ณ๎€ณ๎€ฐ๎ƒ๎Ž๎€ผ๎ฃ ๎€ค๎€ณ๎€ธ๎’๎ก๎€ณ ๎€ ๎€ฌ๎’๎ฎ๎ก๎ช๎€ฎ
๎€ค๎ฎ๎ช ๎€๎‰๎ฃ๎’ ๎ƒ๎Ž ๎€๎€ฐ๎Œ๎ƒ๎Ž๎ƒ๎ฃ๎ช๎ก๎€๎ช๎ƒ๎ฑ๎€ณ ๎•๎ก๎’๎€ฌ๎€ณ๎€ณ๎€ฐ๎ƒ๎Ž๎€ผ๎ฃ ๎€ฌ๎€๎ก๎ก๎ƒ๎€ณ๎€ฐ ๎’๎ฎ๎ช ๎€ค๎ท ๎€ฒ๎ญ ๎ƒ๎Ž๎ฃ๎ช๎ƒ๎ช๎ฎ๎ช๎ƒ๎’๎Ž๎ฃ ๎€๎Ž๎€ฐ ๎€ค๎’๎€ฐ๎ƒ๎€ณ๎ฃ ๎’๎ก ๎€ค๎ท ๎€ค๎’๎€ฐ๎ƒ๎€ณ๎ฃ ๎’๎€ธ
๎‹๎€ณ๎Œ๎€ค๎€ณ๎ก ๎ข๎ช๎€๎ช๎€ณ๎ฃ ๎€๎•๎•๎‰๎ท๎ƒ๎Ž๎€ผ ๎€ฒ๎ญ ๎‰๎€๎ณ๎™ ๎ฉ๎€๎€ณ๎ฃ๎€ณ ๎€๎€ฐ๎Œ๎ƒ๎Ž๎ƒ๎ฃ๎ช๎ก๎€๎ช๎ƒ๎ฑ๎€ณ ๎•๎ก๎’๎€ฌ๎€ณ๎€ฐ๎ฎ๎ก๎€ณ๎ฃ๎€ฎ ๎ƒ๎Ž ๎’๎ก๎€ฐ๎€ณ๎ก ๎ช๎’ ๎ก๎€ณ๎ฃ๎•๎€ณ๎€ฌ๎ช ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ
๎’๎€ธ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ๎€ฎ ๎Œ๎ฎ๎ฃ๎ช ๎€ณ๎Ž๎€๎€ค๎‰๎€ณ ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰๎ฃ ๎ช๎’ ๎€ณ๎ต๎€ณ๎ก๎€ฌ๎ƒ๎ฃ๎€ณ ๎ช๎€๎€ณ๎ƒ๎ก ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎ฑ๎ƒ๎ฃ๎๎‚ฉ๎๎ฑ๎ƒ๎ฃ ๎ช๎€๎€ณ ๎€๎€ฐ๎Œ๎ƒ๎Ž๎ƒ๎ฃ๎ช๎ก๎€๎ช๎ƒ๎’๎Ž๎™
๎€œ๎ฃ ๎€ฌ๎€๎Ž ๎€ค๎€ณ ๎ฃ๎€ณ๎€ณ๎Ž ๎€ธ๎ก๎’๎Œ ๎ช๎€๎€ณ ๎€ธ๎’๎ก๎€ณ๎€ผ๎’๎ƒ๎Ž๎€ผ๎€ฎ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช ๎ช๎’ ๎€ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ ๎ƒ๎ฃ ๎€ฐ๎ƒ๎ก๎€ณ๎€ฌ๎ช๎‰๎ท ๎ก๎€ณ๎‰๎€๎ช๎€ณ๎€ฐ ๎ช๎’ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช ๎ช๎’ ๎€ ๎€ธ๎€๎ƒ๎ก
๎ช๎ก๎ƒ๎€๎‰ ๎„ก ๎ก๎€ณ๎€ผ๎ฎ๎‰๎€๎ช๎€ณ๎€ฐ ๎ƒ๎Ž ๎€œ๎ก๎ช๎ƒ๎€ฌ๎‰๎€ณ๎ฃ ๎ฆ ๎€ฒ๎€ซ๎€ฟ๎  ๎€๎Ž๎€ฐ ๎€บ๎ฅ ๎€ฒ๎€ซ๎€ฟ๎  ๎„ก๎€ฎ ๎€ค๎ฎ๎ช ๎ช๎€๎€ณ ๎€ฌ๎€๎ฃ๎€ณ ๎‰๎€๎ณ ๎’๎€ธ ๎ช๎€๎€ณ ๎€ฒ๎€ซ๎ช๎€ฟ๎  ๎€๎Ž๎€ฐ ๎ช๎€๎€ณ
๎€ฒ๎ญ๎€ซ๎„ ๎ก๎€ณ๎œ๎ฎ๎ƒ๎ก๎€ณ๎ฃ ๎ช๎€๎€๎ช ๎ƒ๎ช๎ฃ ๎€ผ๎ฎ๎€๎ก๎€๎Ž๎ช๎€ณ๎€ณ๎ฃ ๎ช๎’ ๎€ค๎€ณ ๎€๎•๎•๎‰๎ƒ๎€ณ๎€ฐ ๎€๎Ž๎€ฐ ๎€ฌ๎’๎Œ๎•๎‰๎ƒ๎€ณ๎€ฐ ๎ณ๎ƒ๎ช๎€ ๎ƒ๎Ž ๎ช๎€๎€ณ ๎•๎ก๎€ณ๎๎ช๎ก๎ƒ๎€๎‰ ๎€๎€ฐ๎Œ๎ƒ๎Ž๎ƒ๎ฃ๎ช๎ก๎€๎ช๎ƒ๎ฑ๎€ณ
๎•๎ก๎’๎€ฌ๎€ณ๎€ณ๎€ฐ๎ƒ๎Ž๎€ผ๎ฃ๎™ ๎€ท๎ฎ๎ก๎ช๎€๎€ณ๎ก๎Œ๎’๎ก๎€ณ๎€ฎ ๎€๎ฃ ๎ณ๎€ณ ๎€๎€๎ฑ๎€ณ ๎…๎ฎ๎ฃ๎ช ๎•๎’๎ƒ๎Ž๎ช๎€ณ๎€ฐ ๎’๎ฎ๎ช๎€ฎ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎’๎€ธ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ ๎€๎‰๎ฃ๎’ ๎€๎•๎•๎‰๎ท ๎ช๎’ ๎€๎€ฐ๎Œ๎ƒ๎Ž๎
๎ƒ๎ฃ๎ช๎ก๎€๎ช๎ƒ๎ฑ๎€ณ ๎•๎ก๎’๎€ฌ๎€ณ๎€ฐ๎ฎ๎ก๎€ณ๎ฃ๎€ฎ ๎ฃ๎ฎ๎€ฌ๎€ ๎€๎ฃ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช ๎ช๎’ ๎€ผ๎’๎’๎€ฐ ๎€๎€ฐ๎Œ๎ƒ๎Ž๎ƒ๎ฃ๎ช๎ก๎€๎ช๎ƒ๎’๎Ž ๎„ก ๎€œ๎ก๎ช๎ƒ๎€ฌ๎‰๎€ณ ๎€บ๎“ ๎€ซ๎€ท๎ ๎€ฒ๎ญ ๎‰๎ƒ๎‡๎€ณ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช
๎ช๎’ ๎€ค๎€ณ ๎€๎€ณ๎€๎ก๎€ฐ๎€ฎ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช ๎ช๎’ ๎€๎€ฌ๎€ฌ๎€ณ๎ฃ๎ฃ ๎ช๎’ ๎’๎Ž๎€ณ๎ˆ”๎ฃ ๎พ๎‰๎€ณ ๎€ณ๎ช๎€ฌ ๎„ก๎€ฎ ๎€๎‰๎ช๎€๎’๎ฎ๎€ผ๎€ ๎€ฐ๎ฎ๎€ณ ๎ช๎’ ๎ƒ๎ช๎ฃ ๎‰๎ƒ๎Œ๎ƒ๎ช๎€ณ๎€ฐ ๎ฃ๎€ฌ๎’๎•๎€ณ ๎ช๎’ ๎ช๎€๎€ณ ๎€ฒ๎ญ ๎ƒ๎Ž๎
๎ฃ๎ช๎ƒ๎ช๎ฎ๎ช๎ƒ๎’๎Ž๎ฃ๎€ฎ ๎ช๎€๎€ณ ๎€ฌ๎’๎Ž๎ช๎€ณ๎Ž๎ช ๎ก๎€ณ๎ฟ๎€ณ๎€ฌ๎ช๎€ณ๎€ฐ ๎ƒ๎Ž ๎ช๎€๎ƒ๎ฃ ๎ก๎ƒ๎€ผ๎€๎ช ๎€๎•๎•๎‰๎ƒ๎€ณ๎ฃ ๎ช๎’ ๎ช๎€๎€ณ ๎‹๎€ณ๎Œ๎€ค๎€ณ๎ก ๎ข๎ช๎€๎ช๎€ณ๎ฃ ๎ช๎€๎ก๎’๎ฎ๎€ผ๎€ ๎ช๎€๎€ณ ๎…‹๎€ผ๎€ณ๎Ž๎€ณ๎ก๎€๎‰
๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ ๎’๎€ธ ๎€ผ๎’๎’๎€ฐ ๎€๎€ฐ๎Œ๎ƒ๎Ž๎ƒ๎ฃ๎ช๎ก๎€๎ช๎ƒ๎’๎Ž๎…Œ ๎’๎ก ๎ช๎€๎€ณ ๎…‹๎€ผ๎€ณ๎Ž๎€ณ๎ก๎€๎‰ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ ๎’๎€ธ ๎ก๎€ณ๎ฃ๎•๎€ณ๎€ฌ๎ช ๎€ธ๎’๎ก ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎’๎€ธ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ๎…Œ๎™
๎ฉ๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎’๎€ธ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ ๎€๎ก๎€ณ ๎€๎•๎•๎‰๎ƒ๎€ณ๎€ฐ ๎€ณ๎ฑ๎€ณ๎Ž ๎ณ๎€๎€ณ๎ก๎€ณ ๎ช๎€๎€ณ๎ก๎€ณ ๎ƒ๎ฃ ๎Ž๎’ ๎ฃ๎•๎€ณ๎€ฌ๎ƒ๎พ๎€ฌ ๎‰๎€ณ๎€ผ๎ƒ๎ฃ๎‰๎€๎ช๎ƒ๎’๎Ž ๎€๎Ž๎€ฐ ๎€๎‰๎ฃ๎’ ๎ณ๎€๎€ณ๎ก๎€ณ ๎‰๎€ณ๎€ผ๎ƒ๎ฃ๎‰๎€๎
๎ช๎ƒ๎’๎Ž ๎€ณ๎ต๎ƒ๎ฃ๎ช๎ฃ ๎ณ๎€๎ƒ๎€ฌ๎€ ๎€ฐ๎’๎€ณ๎ฃ ๎Ž๎’๎ช ๎ƒ๎ช๎ฃ๎€ณ๎‰๎€ธ ๎ช๎€๎‡๎€ณ ๎€๎€ฌ๎€ฌ๎’๎ฎ๎Ž๎ช ๎’๎€ธ ๎ช๎€๎€๎ช ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ๎™๎๎ฉ๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎’๎€ธ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ ๎Œ๎€๎ท ๎ก๎€ณ๎‰๎ƒ๎€ณ๎€ฐ ๎’๎Ž
๎€ค๎ท ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰๎ฃ ๎€ค๎€ณ๎€ธ๎’๎ก๎€ณ ๎Ž๎€๎ช๎ƒ๎’๎Ž๎€๎‰ ๎€ฌ๎’๎ฎ๎ก๎ช๎ฃ๎™๎“๎บ
๎€ท๎ƒ๎Ž๎€๎‰๎‰๎ท๎€ฎ ๎ƒ๎ช ๎ฃ๎€๎’๎ฎ๎‰๎€ฐ ๎€ค๎€ณ ๎•๎’๎ƒ๎Ž๎ช๎€ณ๎€ฐ ๎’๎ฎ๎ช ๎ช๎€๎€๎ช ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎€๎Ž๎€ฐ ๎€ผ๎ฎ๎€๎ก๎€๎Ž๎ช๎€ณ๎€ณ๎ฃ ๎•๎ก๎’๎ฑ๎ƒ๎€ฐ๎€ณ๎€ฐ๎€ธ๎’๎ก ๎ƒ๎Ž ๎ฃ๎€ณ๎€ฌ๎’๎Ž๎€ฐ๎€๎ก๎ท ๎€ฒ๎ญ ๎‰๎€ณ๎€ผ๎ƒ๎ฃ๎
๎‰๎€๎ช๎ƒ๎’๎Ž ๎’๎Ž ๎ช๎€๎€ณ ๎•๎ก๎’๎ช๎€ณ๎€ฌ๎ช๎ƒ๎’๎Ž ๎’๎€ธ ๎•๎€ณ๎ก๎ฃ๎’๎Ž๎€๎‰ ๎€ฐ๎€๎ช๎€๎€ฎ ๎€ฌ๎ฎ๎ก๎ก๎€ณ๎Ž๎ช๎‰๎ท ๎ก๎ฎ๎‰๎€ณ๎€ฐ ๎€ค๎ท ๎€ ๎ ๎€ณ๎€ผ๎ฎ๎‰๎€๎ช๎ƒ๎’๎Ž๎€ฎ ๎Œ๎€๎ท ๎€๎•๎•๎‰๎ท ๎ช๎’ ๎ƒ๎Ž๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎ฎ๎€๎‰๎ฃ
๎€๎ป๎€ณ๎€ฌ๎ช๎€ณ๎€ฐ ๎€ค๎ท ๎€๎Ž ๎€ณ๎ต๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ ๎’๎€ธ ๎ช๎€๎ต ๎ƒ๎Ž๎€ธ๎’๎ก๎Œ๎€๎ช๎ƒ๎’๎Ž๎™
๎ฌ๎™ ๎ฉ๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช๎ฃ ๎’๎€ธ ๎€ฐ๎€ณ๎€ธ๎€ณ๎Ž๎€ฌ๎€ณ ๎€๎Ž๎€ฐ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช ๎ช๎’ ๎€ ๎€ธ๎€๎ƒ๎ก ๎ช๎ก๎ƒ๎€๎‰
๎ฉ๎€๎€ณ ๎€ณ๎ป๎€ณ๎€ฌ๎ช๎ƒ๎ฑ๎€ณ๎Ž๎€ณ๎ฃ๎ฃ ๎ƒ๎Ž ๎€ฒ๎ญ ๎‰๎€๎ณ ๎’๎€ธ ๎ช๎€๎€ณ ๎ก๎ƒ๎€ผ๎€๎ช ๎ช๎’ ๎€ ๎€ธ๎€๎ƒ๎ก ๎ช๎ก๎ƒ๎€๎‰๎€ฎ ๎€๎ฃ ๎€ ๎€ธ๎ฎ๎Ž๎€ฐ๎€๎Œ๎€ณ๎Ž๎ช๎€๎‰ ๎ก๎ƒ๎€ผ๎€๎ช ๎€ผ๎ฎ๎€๎ก๎€๎Ž๎ช๎€ณ๎€ณ๎€ฐ ๎€ค๎ท ๎ช๎€๎€ณ
๎€ฒ๎€ซ๎€ฟ๎ ๎€ฎ ๎ƒ๎ฃ ๎€ณ๎ฑ๎ƒ๎€ฐ๎€ณ๎Ž๎ช ๎€๎ฃ ๎ƒ๎ช ๎€ค๎€ณ๎€ฌ๎’๎Œ๎€ณ๎ฃ ๎€ ๎€ผ๎€ณ๎Ž๎€ณ๎ก๎€๎‰ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ ๎’๎€ธ ๎€ฒ๎ญ ๎‰๎€๎ณ๎™
๎ฆ๎™ ๎€ฒ๎€ซ๎„ ๎„๎ฎ๎€ฐ๎€ผ๎Œ๎€ณ๎Ž๎ช ๎’๎€ธ ๎ฌ๎ซ ๎€œ๎•๎ก๎ƒ๎‰ ๎“๎๎€ด๎ฆ๎€ฎ ๎ˆ๎€ณ๎ฃ ๎ฐ๎€ณ๎ก๎ช๎ฃ ๎ฑ ๎”๎€๎ก๎‰๎ƒ๎€๎Œ๎€ณ๎Ž๎ช๎€ฎ๎€ซ๎๎ฌ๎๎€บ๎ง๎€ด๎ซ๎€ฎ ๎•๎€๎ก๎€๎€ผ ๎ก๎€๎•๎€ ๎ฌ๎ซ๎™
๎ฅ๎™ ๎€ฒ๎€ซ๎„ ๎„๎ฎ๎€ฐ๎€ผ๎Œ๎€ณ๎Ž๎ช ๎’๎€ธ ๎ฌ๎ฅ ๎€ท๎€ณ๎€ค๎ก๎ฎ๎€๎ก๎ท ๎ฌ๎บ๎“๎€ด๎€ฎ ๎€œ๎ฃ๎ฃ๎’๎€ฌ๎ƒ๎€๎ƒ“๎ƒ€๎’ ๎ข๎ƒ๎Ž๎€ฐ๎ƒ๎€ฌ๎€๎‰ ๎€ฐ๎’๎ฃ ๎„๎ฎ๎…๎น๎€ณ๎ฃ ๎”๎’๎ก๎ช๎ฎ๎€ผ๎ฎ๎€ณ๎ฃ๎€ณ๎ฃ๎€ฎ ๎€ซ๎๎ฆ๎€บ๎ง๎“๎ฆ๎€ฎ ๎•๎€๎ก๎€๎€ผ๎ก๎€๎•๎€ ๎ซ๎“๎™
๎€ด๎™ ๎‚๎Ž ๎ช๎€๎ƒ๎ฃ ๎ก๎€ณ๎€ผ๎€๎ก๎€ฐ๎€ฎ ๎€๎Ž ๎€๎€ค๎ฎ๎Ž๎€ฐ๎€๎Ž๎ช ๎…๎ฎ๎ก๎ƒ๎ฃ๎•๎ก๎ฎ๎€ฐ๎€ณ๎Ž๎€ฌ๎€ณ ๎€๎€๎ฃ ๎€ค๎€ณ๎€ณ๎Ž ๎•๎ก๎’๎Ž๎’๎ฎ๎Ž๎€ฌ๎€ณ๎€ฐ๎€ฎ ๎€ฒ๎€ซ๎„ ๎„๎ฎ๎€ฐ๎€ผ๎Œ๎€ณ๎Ž๎ช๎ฃ ๎’๎€ธ ๎“๎ซ ๎„๎ฎ๎‰๎ท ๎“๎๎€ด๎๎€ฎ ๎ฒ๎€๎€ฌ๎€๎€๎ฎ๎€ธ๎€ฎ๎€ซ๎๎€น๎ง๎€ด๎€ด๎ค ๎’๎€ธ
๎“๎ซ ๎€œ๎•๎ก๎ƒ๎‰ ๎ฌ๎บ๎บ๎บ๎€ฎ ๎†๎…๎€ณ๎‰๎‰ ๎†๎€๎ก๎‰๎ฃ๎ฃ๎’๎Ž๎€ฎ ๎€ซ๎๎ฌ๎๎ฌ๎ง๎๎ฅ๎™๎ฉ๎€๎ƒ๎ฃ ๎ƒ๎ฃ ๎€๎‰๎ฃ๎’ ๎ก๎€ณ๎ฟ๎€ณ๎€ฌ๎ช๎€ณ๎€ฐ ๎ƒ๎Ž ๎ช๎€๎€ณ ๎ณ๎’๎ก๎€ฐ๎ƒ๎Ž๎€ผ๎’๎€ธ ๎€œ๎ก ๎ช๎ƒ๎€ฌ๎‰๎€ณ ๎€น๎“ ๎€ซ๎€ท๎ ๎€ฒ๎ญ๎™
๎๎™ ๎€ฒ๎€ซ๎„ ๎„๎ฎ๎€ฐ๎€ผ๎Œ๎€ณ๎Ž๎ช ๎’๎€ธ ๎“๎ฌ ๎€ท๎€ณ๎€ค๎ก๎ฎ๎ก๎ท ๎“๎๎๎ฌ๎€ฎ ๎๎€ณ๎ช๎€๎€ณ๎ก๎‰๎€๎Ž๎€ฐ ๎ฑ ๎€ซ๎’๎Œ๎Œ๎ƒ๎ฃ๎ฃ๎ƒ๎’๎Ž๎€ฎ ๎…๎’๎ƒ๎Ž๎€ณ๎€ฐ ๎€ฌ๎€๎ฃ๎€ณ๎ฃ ๎€ซ๎๎€บ๎€ด๎ง๎๎บ ๎€๎Ž๎€ฐ ๎ฆ๎ฆ๎ง๎๎บ๎€ฎ ๎•๎€๎ก๎€๎€ผ๎ก๎€๎•๎€ ๎ซ๎ฅ๎™
๎“๎บ๎™ ๎€ฒ๎€ซ๎„ ๎„๎ฎ๎€ฐ๎€ผ๎Œ๎€ณ๎Ž๎ช ๎’๎€ธ ๎ซ ๎„๎ฎ๎‰๎ท ๎ฌ๎บ๎“๎€บ๎€ฎ ๎†๎€๎Œ๎ƒ๎Ž๎’๎€ฎ ๎…๎’๎ƒ๎Ž๎€ณ๎€ฐ ๎€ฌ๎€๎ฃ๎€ณ๎ฃ ๎€ซ๎๎“๎ฌ๎๎ง๎“๎ซ ๎€๎Ž๎€ฐ ๎“๎ซ๎บ๎ง๎“๎ซ๎™
https://doi.org/10.6092/issn.2036-3583/9732 II ๎† 27

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