administraciul da sxva kategoriis saqmeebze # 10 (lurji) t!b!h!b!e!b!t ...
administraciul da sxva kategoriis saqmeebze # 10 (lurji) t!b!h!b!e!b!t ...
administraciul da sxva kategoriis saqmeebze # 10 (lurji) t!b!h!b!e!b!t ...
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sakasacio palata, usafuZvlobis gamo, ver gaiziarebs kasatoris mosazrebas imis Sesaxeb,<br />
rom saqmeze warmodgenili mtkicebulebebiT ar <strong>da</strong>sturdeba Sps `lazeris~ mier sa<strong>da</strong>vo<br />
saga<strong>da</strong>saxado angariSfaqturebiT dRg-is ga<strong>da</strong>xdis faqti.<br />
sakasacio palatas miaCnia, rom saqmeze warmodgenili baTumis saga<strong>da</strong>saxado inspeqciis<br />
2003w. 1 aprilis #119 <strong>da</strong> 2004w. 11.08 #156 werilebiT <strong>da</strong><strong>da</strong>sturebulia Sps `lazeris~<br />
mier kontrolis gansaxorcieleblad wardgenili saga<strong>da</strong>saxado angariSfaqturebi: seria aa-<br />
70, #0338956, #033957 <strong>da</strong> #033961-is me-4 pirebi <strong>da</strong> Sesabamisad, ga<strong>da</strong>xdili dRg-is<br />
Tanxac. amave werilSi miTiTebulia, rom Sps `lazers~ 2001w. dekembrisaTvis <strong>da</strong>valianeba<br />
ericxebo<strong>da</strong> <strong>da</strong>narTSi CamoTvlil angariSfaqturebze. aRniSnul <strong>da</strong>narTSi miTiTebuli ar<br />
aris Sps `auditkonsaltingkorporeiSenze~ gacemuli saga<strong>da</strong>saxado angariSfaqturebis<br />
nomrebi. amdenad is garemoeba, ros Sps `lazers~ 2004w. 1 agvistos mdgomareobiT<br />
ericxeba <strong>da</strong>valianeba, ar warmoadgens sarCelis <strong>da</strong>kmayofilebaze uaris Tqmis safuZvels,<br />
ramdena<strong>da</strong>c biujetisadmi <strong>da</strong>valianeba warmoqmnilia <strong>sxva</strong> saga<strong>da</strong>saxado angariSfaqturebis<br />
safuZvelze.<br />
dRg-iT <strong>da</strong>sabegri operaciis namdvilobas sa<strong>da</strong>od ar xdis arc kasatori, vinai<strong>da</strong>n saqmeze<br />
warmodgenili mtkicebulebebiT <strong>da</strong>sturdeba. rom mosarCelem Sps `lazers~ xelSekrulebiT<br />
gaTvaliswinebuli Tanxa ga<strong>da</strong>uxa<strong>da</strong> ss `Ti-bi-si bankis~ meSveobiT.<br />
usafuZvlobis gamo ar un<strong>da</strong> iqnes gaziarebuli kasatoris mosazreba imis Sesaxeb, rom,<br />
vinai<strong>da</strong>n Sps `lazeris~ mier ga<strong>da</strong>xdili dRg-is Tanxa ar moxvedrila erovnuli bankis<br />
saxazino angariSze, amitom ar un<strong>da</strong> ganxorcieldes dRg-is CaTvla saga<strong>da</strong>saxado kodeqsis<br />
114-e muxlis pirveli nawilis moTxovnis gaTvaliswinebiT.<br />
sakasacio palatas miaCnia, rom finansTa saministros saga<strong>da</strong>saxado departamentis<br />
sakasacio saCivris miTiTebuli motivi usafuZvloa <strong>da</strong> ar un<strong>da</strong> iqnes gaziarebuli.<br />
`sabiujeto sistemisa <strong>da</strong> sabiujeto uflebamosilebaTa Sesaxeb~ kanonis me-2 <strong>da</strong> me-6<br />
muxlebis Sesabamisad, sabiujeto sistema aris qveynis biujetebis erTianoba, romelic<br />
efuZneba <strong>administraciul</strong>-teritoriul mowyobas, ekonomikur urTierTobebsa <strong>da</strong> iuridiul<br />
normebs. sabiujeto sistema moicavs saqarTvelos saxelmwifo biujets, afxazeTisa <strong>da</strong><br />
aWaris avtonomiuri respublikebis biujetebsa <strong>da</strong> saqarTvelos <strong>sxva</strong> teritoriuli<br />
erTeulebis biujetebs. amave kanonis me-7 muxlis me-3 nawilis Tanaxmad, sabiujeto<br />
sistemis erTianoba xorcieldeba erTiani social-ekonomikuri politikis, maT Soris,<br />
saga<strong>da</strong>saxado-sabiujeto politikis gatarebiT.<br />
sakasacio palatas miaCnia, rom saqmeze <strong>da</strong>dgenilad cnobili faqtobrivi garemoebebisa <strong>da</strong><br />
kanonis zemoaRniSnuli normebis gaTvaliswinebiT, safuZvelsmoklebulia kasatoris<br />
mosazreba dRg-is CaTvlis ganxorcielebaze uaris Tqmis Taobaze, radgan aWaris a/r<br />
biujeti warmoadgens saxelmwifo biujetis Semadgenel nawils <strong>da</strong> iziarebs saapelacio<br />
palatis mosazrebas imis Sesaxeb, rom baTumis saga<strong>da</strong>saxado inspeqciis mier zemoaRniSnuli<br />
kanonis me-9 muxlis moTxovnis Seusrulebloba, kerZod, baTumis saga<strong>da</strong>saxado inspeqciis<br />
mier Semosavlebis erovnuli bankis saxazino angariSze ausaxveloba ar un<strong>da</strong> gaxdes<br />
keTilsindisieri mewarmisaTvis dRg-is CaTvlis ganxorcielebaze uaris Tqmis safuZveli.<br />
sakasacio palatas miaCnia, rom safuZvels moklebulia kasatoris mier im garemoebaze<br />
miTiTeba, rom sasamarTlos saqmeSi mesame pirad ar CaurTavs Sps `lazeri~, vinai<strong>da</strong>n Sps<br />
~`lazeri~ saqmeSi mesame pirad CarTul iqna raionuli sasamarTlos 2004w. 18 Tebervlis<br />
ganCinebiT. saqmis saapelacio sasamarTloSi ganxilvisas Sps `lazerma~ werilobiT<br />
<strong>da</strong>a<strong>da</strong>stura sa<strong>da</strong>vo angarigSfaqturebiT dRg-is ga<strong>da</strong>x<strong>da</strong> <strong>da</strong> sTxova sasamarTlos, saqme<br />
ganexila misi monawileobis gareSe.<br />
sarezolucio nawili:<br />
sakasacio palatam ixelmZRvanela saqarTvelos <strong>administraciul</strong>i saproceso kodeqsis<br />
pirveli muxlis meore nawiliT, ssk-is 4<strong>10</strong>-e muxliT <strong>da</strong><br />
d a a d g i n a :<br />
17
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