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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saga<strong>da</strong>saxado kodeqsis 115.1 muxlis Tanaxmad, saga<strong>da</strong>saxado angariS-faqturis meoTxe pirs<br />
gamyidveli warudgens saga<strong>da</strong>saxado organoebs saga<strong>da</strong>saxado kontrolis<br />
gansaxorcieleblad, xolo, mesame pirs myidveli warudgens saga<strong>da</strong>saxado organoebs Tavisi<br />
adgilmdebareobis mixedviT, saga<strong>da</strong>saxado CaTvlis misaRebad. xolo, amave kodeqsis 114-e<br />
muxlis Tanaxmad, dRg-s CaTvlas eqvemdebareba saqarTvelos biujetSi ga<strong>da</strong>xdili dRg-s<br />
Tanxa, rasac mocemul SemTxvevaSi adgili ar hqonia.<br />
apelantis miTiTebiT, xSirad adgili aqvs usaqonlo <strong>da</strong> fiqtiur operaciebs saga<strong>da</strong>saxado<br />
angariS-faqturis gamoweris dros, rasac saeWvod xdis gamyidvelis mier saga<strong>da</strong>saxado<br />
organoSi angariS-faqturis meoTxe piris warudgenloba, rac Tavis mxriv iwvevs sisxlis<br />
samarTlebriv pasuxismgeblobas im piris mimarT, romelmac saga<strong>da</strong>saxado kodeqsis 115.7<br />
muxlis Sesabamisad gaayalba saga<strong>da</strong>saxado angariS-faqtura, Sesabamisad, apelanti Tvlis,<br />
rom mosarCele valdebulia saga<strong>da</strong>saxado kodeqsis 257-e muxlis Tanaxmad, <strong>da</strong>amtkicos,<br />
rom mis mier Catarebuli operacia ar iyo usaqonlo <strong>da</strong> fiqtobrivi xasiaTis.<br />
apelantis mosazrebiT, quTaisis saqalaqo sasamarTlom gasaCivrebuli ga<strong>da</strong>wyvetilebis<br />
miRebisas <strong>da</strong>arRvia materialuri <strong>da</strong> saproceso samarTlis normebi, kerZod, sasamarTlom<br />
saqmis ganxilvaSi Tanamopasuxed ar CarTo finansTa saministros saga<strong>da</strong>saxado<br />
departamenti, romlis werilis safuZvelzec Sps `kopitnarisaTvis~ gauqmebuli iqna<br />
CaTvla.<br />
2003w. 2 ivlisis ganCinebiT saapelacio sasamarTlom <strong>da</strong>akmayofila Sps `kopitnaris~<br />
Suamdgomloba <strong>da</strong> Si<strong>da</strong> qarTlis Ss sammarTvelos korufciasTan <strong>da</strong> ekonomikur<br />
<strong>da</strong>naSaulTan brZolis samsaxurs <strong>da</strong>evala quTaisis saolqo sasamarTloSi sabuTis<br />
wardgena, romlis safuZvelzec SesaZlebeli iqnebo<strong>da</strong> Semdegi garemoebis garkveva:<br />
konkretulad ra reagireba mox<strong>da</strong> goris saolqo saga<strong>da</strong>saxado inspeqciis 2001w. 4 ianvris<br />
#05-40/8 werilze, Catar<strong>da</strong> Tu ara Semowmeba <strong>da</strong> ra SedegiT <strong>da</strong>mTavr<strong>da</strong> igi.<br />
2003w. 2 ivlisis ganCinebiT saapelacio sasamarTlom mocemuli saqmis ganxilvaSi<br />
mopasuxed –finansTa saministros saga<strong>da</strong>saxado departamenti, xolo Tanamopasuxed _ i/m<br />
`m. SuRliaSvili~ CarTo.<br />
2003w. 18 dekembris ganCinebiT quTaisis saolqo sasamarTlom <strong>da</strong>akmayofila mowinaaRmdege<br />
mxaris _ Sps `kopitnaris~ warmomadgenel g. koxreiZis Suamdgomloba <strong>da</strong> mocemul saqmeze<br />
kaligrafiuli eqspertizis Catarebis mizniT saqmis warmoeba SeCer<strong>da</strong>. aRniSnuli<br />
ganCinebiT eqspertis winaSe <strong>da</strong>smuli iyo kiTxva, saqmeSi arsebuli angariS-faqturasa <strong>da</strong><br />
sasaqonlo zednadebze iyo Tu ara m. SuRliaSvilis xelmowerebi <strong>da</strong> Sesrulebuli iyo Tu<br />
ara uSualod m. SuRliaSvilis mier.<br />
2004w. 20 dekembers eqspertizaze wardgenili #001411 seria aa-36 saga<strong>da</strong>saxado angariSfaqturis<br />
pirveli egzemplaris de<strong>da</strong>nis <strong>da</strong> #000902 seria aa-36 sasaqonlo zednadebis<br />
qseroaslis gamokvlevis Sedegad, eqsperti mivi<strong>da</strong> <strong>da</strong>skvnamde, rom miTiTebul saga<strong>da</strong>saxado<br />
angariS-faqturaze xelmZRvanelis grafaSi gakeTebuli xelmowera ar aris Sesrulebuli m.<br />
SuRliaSvilis mier, xolo, sasaqonlo zednadebis #000902 seria aa-36 gamokvleva<br />
SeuZlebelia, vinai<strong>da</strong>n igi wardgenil iqna qseroaslis saxiT.<br />
2004w. 21 dekembris quTaisis saolqo sasamarTlos ganCinebiT mocemul saqmeze warmoeba<br />
ganaxl<strong>da</strong>.<br />
saapelacio sasamarTlos 2003w. 6 noembers mTavar sxdomaze saapelacio saCivars mxari<br />
<strong>da</strong>uWira saga<strong>da</strong>saxado departamentis warmomadgenelma, romelmac moiTxova gasaCivrebuli<br />
ga<strong>da</strong>wyvetilebis gauqmeba <strong>da</strong> mocemul saqmeze axali ga<strong>da</strong>wyvetilebis miReba mowinaaRmdege<br />
mxarem Sps `kopitnaris~ warmomadgenelma g. koxreiZem saapelacio saCivari ar cno <strong>da</strong><br />
moiTxova quTaisis saqalaqo sasamarTlos gasaCivrebuli ga<strong>da</strong>wyvetilebis ucvlelad<br />
<strong>da</strong>toveba.<br />
Tanamopasuxe i/m `m. SuRliaSvilma~ sasamarTlo sxdomaze ganacxa<strong>da</strong>, rom angariSfaqturebi<br />
namdvilad <strong>da</strong>ikarga, ris Taobazec man ganacxa<strong>da</strong> Sesabamis saxelmwifo organoSi<br />
<strong>da</strong> aRniSnul faqtTan <strong>da</strong>kavSirebiT Catar<strong>da</strong> mokvleva, romlis Sedegebi misTvis ucnobia.<br />
2004w. 30 dekembris ga<strong>da</strong>wyvetilebiT saapelacio sasamarTlom <strong>da</strong>akmayofila quTaisis<br />
saolqo saga<strong>da</strong>saxado inspeqciisa <strong>da</strong> saqarTvelos finansTa saministros saga<strong>da</strong>saxado<br />
departamentis saapelacio saCivari, gaauqma quTaisis saqalaqo sasamarTlos 2002w. <strong>10</strong><br />
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