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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kasatorma aRniSna, rom saqarTvelos biujetSi Tanxa Caricxulad CaiTvlebo<strong>da</strong>, Tu is<br />
erovnuli bankis mier gaxsnil saxazino angariSze hpoveb<strong>da</strong> asaxvas, winaaRmdeg SemTxvevaSi,<br />
saga<strong>da</strong>saxado kodeqsiT gansazRvruli dRg-s CaTvlebis ganxorcieleba saqarTvelos<br />
biujeti<strong>da</strong>n Tanxebis <strong>da</strong>brunebis tolfasi iyo, rac SeuZlebels xdi<strong>da</strong> im Tanxebze<br />
CaTvlebis ganxorcielebas.<br />
kasatoris ganmartebiT, mowinaaRdmege mxaris miTiTeba im faqtze, rom mimwodeblebs dRg-s<br />
deklaraciebi q. baTumis saga<strong>da</strong>saxado inspeqciaSi qon<strong>da</strong>T wardgenili, ar niSnav<strong>da</strong>, rom<br />
mimwodeblebma deklaraciaSi <strong>da</strong>ricxuli dRg-s Tanxebi saxelmwifo biujetSi ga<strong>da</strong>ixades<br />
<strong>da</strong> saga<strong>da</strong>saxado valdebulebebi Seasrules.<br />
aRniSnuli<strong>da</strong>n gamomdinare, kasatorma gasaCivrebuli ganCinebis gauqmeba <strong>da</strong> axali<br />
ga<strong>da</strong>wyvetilebiT sarCelis <strong>da</strong>kmayofilebaze uaris Tqma moiTxova.<br />
samotivacio nawili:<br />
saqarTvelos uzenaesi sasamarTlos <strong>administraciul</strong> <strong>da</strong> <strong>sxva</strong> <strong>kategoriis</strong> saqmeTa palata<br />
gaecno saqmis masalebs, Seamowma gasaCivrebuli ganCinebis kanoniereba-<strong>da</strong>sabuTebuloba,<br />
warmodgenili sakasacio saCivrebis safuZvlianoba <strong>da</strong> Tvlis, rom finansTa saministros<br />
saga<strong>da</strong>saxado departamentis quTaisis saga<strong>da</strong>saxado inspeqciisa <strong>da</strong> finansTa saministros<br />
saga<strong>da</strong>saxado departamentis sakasacio saCivrebi ar un<strong>da</strong> <strong>da</strong>kmayofildes <strong>da</strong> ucvlelad<br />
<strong>da</strong>rCes quTaisis saolqo sasamarTlos <strong>administraciul</strong>i samarTlisa <strong>da</strong> saga<strong>da</strong>saxado<br />
saqmeTa saapelacio palatis 2005w. 4 aprilis ganCineba Semdeg garemoebaTa gamo:<br />
saqarTvelos <strong>administraciul</strong>i saproceso kodeqsis pirveli muxlis me-2 nawilis<br />
Tanaxmad, <strong>administraciul</strong> samarTalwarmoebaSi gamoiyeneba ssk-is debulebani, Tu am<br />
kodeqsiT <strong>sxva</strong> ram ar aris <strong>da</strong>dgenili.<br />
radgan <strong>administraciul</strong>i saproceso kodeqsiT <strong>sxva</strong> ram ar aris <strong>da</strong>dgenili, ssk-is 407-e<br />
muxlis me-2 nawilis Sesabamisad, saolqo sasamarTlos kolegiis an palatis mier<br />
<strong>da</strong>mtkicebulad cnobili faqtobrivi garemoebebi savaldebuloa sasamarTlosaTvis, radgan<br />
arc quTaisis saga<strong>da</strong>saxado inspeqciisa <strong>da</strong> arc saga<strong>da</strong>saxado departamentis mier<br />
wamoyenebuli ar aris <strong>da</strong>matebiTi <strong>da</strong> <strong>da</strong>sabuTebuli sakasacio pretenzia.<br />
vinai<strong>da</strong>n kasatoris mier wamoyenebuli ar aris <strong>da</strong>matebiTi <strong>da</strong> <strong>da</strong>sabuTebuli sakasacio<br />
pretenzia, sakasacio sasamarTlo <strong>da</strong>dgenilad miiCnevs Semdegs:<br />
saqmis masalebiT u<strong>da</strong>vo<strong>da</strong>a <strong>da</strong>dgenili, rom i/m `anzor avalianma~ Sps `jekasTan~, Sps<br />
`kavkasionis~ qobuleTis filialTan, Sps `imperiali 2000-Tan~, Sps `lomTan~, i/m `T.<br />
bolqvaZesTan~, i/m `i. bolqvaZesTan~, i/m `d. abulaZesa~ <strong>da</strong> Sps `baTumis savaWro bazasTan~<br />
Sesabamisi angariS-faqturebiT warmoebul sasaqonlo operaciebze 2001-2003 wlebSi<br />
ga<strong>da</strong>ixa<strong>da</strong> <strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadi, aseve ga<strong>da</strong>ixa<strong>da</strong> <strong>da</strong>matebuli Rirebulebis<br />
ga<strong>da</strong>saxadi ss `quTgazi<strong>da</strong>n~ moxmarebuli bunebrivi airis RirebulebisaTvis.<br />
baTumis saga<strong>da</strong>saxado inspeqciis <strong>da</strong> baTumis saga<strong>da</strong>saxado inspeqciis qobuleTis<br />
ganyofilebis mier gacemuli cnobebiT aseve <strong>da</strong>sturdeba, rom Sps `loms~, Sps `baTumis<br />
sabiTumo savaWro bazas~ <strong>da</strong> Sps `jekas~ angariS-faqturebis Sesabamisi Tanxa biujetSi<br />
ga<strong>da</strong>xdili hqon<strong>da</strong>T.<br />
amdenad, sakasacio sasamarTlo ganmartavs, rom i/m `anzor avalians~ saga<strong>da</strong>saxado<br />
kodeqsis 114-e muxliT gaTvaliswinebuli valdebuleba biujetis mimarT Sesrulebuli<br />
aqvs. aRniSnul faqts sa<strong>da</strong>vod arc saga<strong>da</strong>saxado departamenti xdis <strong>da</strong> miuTiTebs, rom<br />
myidvels angariS-faqturebis mesame pirebi adgilobriv saga<strong>da</strong>saxado inspeqciaSi CaTvlebis<br />
misaRebad wardgenili aqvs <strong>da</strong> moTxovnis <strong>da</strong>kmayofilebaze uaris Tqmis safuZvlad im<br />
garemoebaze uTiTebs, rom Tanxa saxelmwifo biujetis erovnuli bankis Sesabamis angariSze<br />
ar moxv<strong>da</strong>, rasac sakasacio sasamarTlo ver gaiziarebs <strong>da</strong> miaCnia, rom aRniSnuli ar<br />
warmoadgens moTxovnis <strong>da</strong>kmayofilebaze uaris Tqmis safuZvels, radgan `sabiujeto<br />
sistemisa <strong>da</strong> sabiujeto uflebamosilebaTa Sesaxeb~ kanonis me-6 muxlis Tanaxmad,<br />
saqarTvelos sabiujeto sistema moicavs saqarTvelos saxelmwifo biujets, afxazeTisa <strong>da</strong><br />
aWaris a/r biujetebsa <strong>da</strong> saqarTvelos <strong>sxva</strong> <strong>kategoriis</strong> erTeulebis biujetebs.<br />
amdenad, sakasacio sasamarTlo iziarebs saapelacio sasamarTlos mosazrebas imis Taobaze,<br />
rom aWaris a/r biujeti<strong>da</strong>n saqarTvelos biujetSi Sesatani Tanxis Caricxvis<br />
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