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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ga<strong>da</strong>wyvetilebis gauqmebas iTxovs im motiviT, rom sasamarTlom arasworad ganmarta sskis<br />
189-e muxli <strong>da</strong> Sps `tamanis~ Segebebuli sarCeli akmayofilebs am muxlis me-2<br />
nawilis moTxovnebs, rasac sakasacio palata ver gaiziarebs.<br />
ssk-is 188-e muxlis pirveli nawilis Tanaxmad: `mopasuxes ufleba aqvs, misTvis sarCelis<br />
aslis Cabarebis dRi<strong>da</strong>n saqmis zepiri ganxilvisaTvis winaswari momzadebis <strong>da</strong>mTavrebamde<br />
aRZras mosarCelis mimarT Segebebuli sarCeli pirvandel sarCelTan erTad<br />
gansaxilvelad~. amdenad, Segebebul sarCels aRZravs mopasuxe mosarCelis mimarT <strong>da</strong><br />
gan<strong>sxva</strong>vebiT Sesageblisa (Sepasuxebisa), igi mimarTulia ara mxolod sarCelis faqtobrivi<br />
<strong>da</strong> iuridiuli <strong>da</strong>sabuTebulobis gaqarwylebisaken, aramed Segebebuli sarCelis<br />
samarTlebrivi mizania ZiriTadi sarCelisagan mopasuxis <strong>da</strong>cva misi (mopasuxis) moTxovnis<br />
(uflebis) aRiarebiT, rasac Sedegad mohyveba pirvandeli sarCelis CaTvla (valdebulebaTa<br />
gaqviTva) an Segebebuli sarCelis <strong>da</strong>kmayofileba mTlianad an nawilobriv gamoricxavs<br />
pirvandeli sarCelis <strong>da</strong>kmayofilebas (ssk-is 189-e muxlis me-2 nawilis `a~ <strong>da</strong> `b~<br />
qvepunqtebi). umTavresi maxasiaTebeli Segebebuli sarCelisa aris is garemoeba, rom<br />
Segebebul sarCels aRZravs pirvandeli sarCelis mopasuxe, romelic Segebebul sarCelSi<br />
warmoadgens mosarCeles, xolo mopasuxed gvevlineba Tav<strong>da</strong>pirveli sarCelis mosarCele,<br />
anu Tav<strong>da</strong>pirvel <strong>da</strong> Segebebul sarCelSi procesualuri subieqtebi erTmaneTs statuss<br />
ucvlian.<br />
gansaxilvel SemTxvevaSi Tav<strong>da</strong>pirveli sarCelis subieqtebi arian finansTa saministro<br />
(mosarCele) <strong>da</strong> Sps `tamani~ (mopasuxe), xolo sarCelis iuridiuli safuZvelia finansTa<br />
saministros (kreditori) <strong>da</strong> Sps `tamans~ (msesxebeli) Soris 1998w. 5 oqtombers<br />
<strong>da</strong>debuli #140 sakredito xelSekruleba 186000 laris kreditis gamoyofis Sesaxeb.<br />
#140 sakredito xelSekrulebaSi soflis meurneobisa <strong>da</strong> sursaTis saministro, rogorc<br />
kontrahenti, miTiTebuli ar aris <strong>da</strong> amitom finansTa saministros mier Sps `tamanis~<br />
winaaRmdeg aRZrul sarCelSi mxares ar warmoadgens.<br />
Sps `tamanis~ Segebebuli sarCelis mixedviT, Sps `tamani~ aris mosarCele, mopasuxeebi<br />
arian finansTa saministro (Tav<strong>da</strong>pirveli mosarCele) <strong>da</strong> saqarTvelos soflis meurneobisa<br />
<strong>da</strong> sursaTis saministro, xolo sarCelis iuridiuli safuZvelia saqarTvelos soflis<br />
meurneobisa <strong>da</strong> sursaTis saministrosa <strong>da</strong> Sps `tamans~ Soris 1998w. 26 ianvars <strong>da</strong>debuli<br />
xelSekruleba meCaieobis aRdgenisaTvis saxelmwifo biujeti<strong>da</strong>n subsidiis saxiT<br />
gamoyofili 280000 laris Sesaxeb. xelSekrulebis kontrahentebi arian soflis<br />
meurneobisa <strong>da</strong> sursaTis saministro, rogorc `<strong>da</strong>mkveTi~ <strong>da</strong> Sps `tamani~ _ rogorc<br />
`Semsrulebeli~. finansTa saministro xelSekrulebis mxares ar warmoadgens. marTalia,<br />
xelSekrulebis 3.1 punqtSi miTiTebulia, rom 280000 laris grafikis mixedviT<br />
`tamanisaTvis~ gaucemlobis SemTxvevaSi, finansTa saministros yovel va<strong>da</strong>ga<strong>da</strong>cilebul<br />
dReze <strong>da</strong>ekisrebo<strong>da</strong> jarima, ga<strong>da</strong>saricxi Tanxis 0,01%, magram, sakasacio sasamarTlos<br />
azriT, xelSekrulebis aRniSnuli punqti ar aris sakmarisi samarTlebrivi safuZveli<br />
finansTa saministros kontrahentad cnobisaTvis. radgan xelSekruleba <strong>da</strong>debulia zogadi<br />
<strong>administraciul</strong>i kodeqsis amoqmedebamde, amitom 67-e muxlis imperatiuli moTxovna mesame<br />
piris (finansTa saministros) werilobiTi Tanxmobis aucileblobis Sesaxeb, roca<br />
<strong>administraciul</strong>i garigeba zRu<strong>da</strong>vs mis uflebas an akisrebs raime valdebulebas, am<br />
SemTxvevaSi <strong>da</strong>culi ver iqnebo<strong>da</strong>, magram Tavad xelSekrulebaSia miTiTebuli, rom igi<br />
SeTanxmebuli un<strong>da</strong> yofiliyo finansTa saministrosTan <strong>da</strong> aseTi SeTanxmebis<br />
<strong>da</strong>ma<strong>da</strong>sturebeli mtkicebuleba `tamans~ warmodgenili ara aqvs. amitom 1998w. 26 ianvris<br />
xelSekrulebis mxareebs warmoadgenen soflis meurneobisa <strong>da</strong> sursaTis saministro erTi<br />
mxriv <strong>da</strong> Sps `tamani~ _ meore mxriv. saqarTvelos finansTa saministro am garigebis<br />
monawile subieqti ar aris, amitom 1998w. 26 ianvris xelSekrulebi<strong>da</strong>n gamomdinare <strong>da</strong>va<br />
procesualurad warmoadgens mosarCele Sps `tamansa~ <strong>da</strong> mopasuxe soflis meurneobisa <strong>da</strong><br />
sursaTis saministros Soris <strong>da</strong>moukidebel <strong>da</strong>vas, romelSic finansTa saministro<br />
arasaTanado mopasuxea. amitom sakasacio palata srulad iziarebs saapelacio<br />
sasamarTlos Sefasebas, rom Sps `tamanis~ Segebebuli sarCeli Tav<strong>da</strong>pirvel mosarCele<br />
saqarTvelos finansTa saministros mimarT ar Seesabameba ssk-is 188-189-e muxlebis<br />
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