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 sasamarTlo iziarebs <strong>da</strong> am faqtobriv garemoebebTan <strong>da</strong>kavSirebiT sakasacio<br />
saCivars ver miiCnevs <strong>da</strong>sabuTebulad <strong>da</strong> <strong>da</strong>matebiT sakasacio pretenziad. kasatori am<br />
nawilSi moTxovnas amyarebs im mtkicebulebaze, romelic sasamarTlo kolegiam gamoiyena<br />
<strong>da</strong> romliTac, misi azriT, u<strong>da</strong>vod dgindeba is garemoeba, rom saga<strong>da</strong>saxado kodeqsis 223-e<br />
muxliT 2000w. 1 dekembramde bunebrivi airis zenormatiuli <strong>da</strong>nakargebi <strong>da</strong>naklisad ar<br />
ganixilebo<strong>da</strong>. mxolod saqmeSi arsebul mtkicebulebebze miTiTebas, romlebic sasamarTlom<br />
gamoiyena 2000w. 14 ivnisis aqtis baTilad cnobisas <strong>da</strong> romliTac, kasatoris azriT,<br />
<strong>da</strong>dgenilia, rom 233.4 muxliT 2000w. 1 dekembramde bunebrivi airis zenormatiuli<br />
<strong>da</strong>nakargebi <strong>da</strong>naklisad ar ganixilebo<strong>da</strong>, sakasacio palata <strong>da</strong>matebiT <strong>da</strong> <strong>da</strong>sabuTebul<br />
pretenziad ver ganixilavs.<br />
sakasacio palata mavne nivTierebebiT garemos <strong>da</strong>binZurebisaTvis <strong>da</strong>ricxul ga<strong>da</strong>saxadTan<br />
mimarTebaSi Tvlis, rom `mavne nivTierebebiT garemos <strong>da</strong>binZurebisaTvis ga<strong>da</strong>saxadis<br />
gamoangariSebisa <strong>da</strong> ga<strong>da</strong>xdis wesis Sesaxeb~ saga<strong>da</strong>saxado departamentis 1999w. 20<br />
ianvris #8 brZanebiT <strong>da</strong>mtkicebuli instruqcia, romliTac ganisazRvra bunebrivi airis<br />
importisaTvis misi ganbaJebis vadebi <strong>da</strong> wesi, radgan saga<strong>da</strong>saxado kodeqsiT miTiTebuli<br />
SemTxvevisaTvis ar iyo <strong>da</strong>regulirebuli deklaraciis wardgenis wesi, ar ewinaaRmdegeba<br />
saga<strong>da</strong>saxado kodeqsis moTxovnebs, amave dros im perodisTvis moqmedi saga<strong>da</strong>saxado<br />
kodeqsis 202.3 muxliT <strong>da</strong>dgenili iyo, rom ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelebi, romlebic<br />
axorcieleben bunebrivi airis warmoebas <strong>da</strong> miwodebas, ga<strong>da</strong>saxads ixdidnen yovelTviurad,<br />
ara ugvianes momdevno Tvis 15 ricxvisa, risTvisac saga<strong>da</strong>saxado organos amave vadebSi<br />
warudgendnen deklaracias.<br />
aRniSnul sakiTxTan <strong>da</strong>kavSirebiT, saqarTvelos uzenaesi sasamarTlos <strong>administraciul</strong> <strong>da</strong><br />
<strong>sxva</strong> <strong>kategoriis</strong> saqmeTa palatam 2004w. 25 maisis ganCinebiT <strong>da</strong>adgina, rom bunebrivi<br />
airis importi saga<strong>da</strong>saxado kodeqsis 197-198-e muxlebis Sesabamisad warmoadgen<strong>da</strong><br />
<strong>da</strong>begvris obieqts, importiori _ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels <strong>da</strong> ss `Tbilgazi” im periodSi<br />
zemoaRniSnuli #8 brZanebiT <strong>da</strong>mtkicebuli instruqciebis safuZvelze valdebuli iyo,<br />
saga<strong>da</strong>saxado inspeqciaSi waredgina deklaraciebi <strong>da</strong> ga<strong>da</strong>exa<strong>da</strong> kanoniT gaTvaliswinebuli<br />
ga<strong>da</strong>saxadi.<br />
sakasacio palata ver gaiziarebs kasatoris mosazrebas, rom sasamarTlo kolegias un<strong>da</strong><br />
gamoeyenebina `garemos <strong>da</strong>cviTi nebarTvis Sesaxeb~ 1996w. 15 oqtombris kanoni.<br />
sakasacio palata aRniSnavs, rom sasamarTlo kolegiam ar <strong>da</strong>akmayofila ra sakasacio<br />
saCivari <strong>da</strong>narCen nawilSi, romliTac mosarCele iTxov<strong>da</strong> 2001w. 6 dekembris Semowmebis<br />
aqtisa <strong>da</strong> msxvil ga<strong>da</strong>mxdelTa inspeqciis 2002w. 13 Tebervlis sxdomis oqmis baTilobas,<br />
faqtobrivad imsjela 2002w. 13 Tebervlis sxdomis oqmzec, romelic exebo<strong>da</strong> swored<br />
aRniSnuli aqtebis kanonSesabamisobas.<br />
aRniSnuli garemoebebis gaTvaliswinebiT, sakasacio palata Tvlis, rom kasator<br />
saga<strong>da</strong>saxado departamentis msxvil ga<strong>da</strong>mxdelTa inspeqciis sakasacio saCivari un<strong>da</strong><br />
<strong>da</strong>kmayofildes nawilobriv, xolo kasator ss `Tbilgazs~ uari eTqvas kasaciis<br />
<strong>da</strong>kmayofilebaze, Sesabamisad, gauqmdes Tbilisis saolqo sasamarTlos <strong>administraciul</strong>i<br />
samarTlisa <strong>da</strong> saga<strong>da</strong>saxado saqmeTa kolegiis 2005w. 6 aprilis ga<strong>da</strong>wyvetileba finansTa<br />
saministros saga<strong>da</strong>saxado departamentis msxvil ga<strong>da</strong>mxdelTa inspeqciis 2000w. 14 ianvris<br />
aqtis baTilad cnobis nawilSi, romliTac ss `Tbilgazs~ <strong>da</strong>ekisra 1226226 lari <strong>da</strong> am<br />
nawilSi saqme xelaxla gansaxilvelad <strong>da</strong>ubrundes imave sasamarTlos, xolo<br />
gasaCivrebuli ga<strong>da</strong>wyvetileba <strong>da</strong>narCen nawilSi <strong>da</strong>rCes ucvlelad.<br />
sarezolucio nawili:<br />
sakasacio palatam ixelmZRvanela saqarTvelos <strong>administraciul</strong>i saproceso kodeqsis<br />
pirveli muxlis me-2 nawiliT, ssk-is 399-e, 404-e, 4<strong>10</strong>-e, 412-e muxlebiT <strong>da</strong><br />
d a a d g i n a :<br />
1. ss `Tbilgazis~ sakasacio saCivari ar <strong>da</strong>kmayofildes;<br />
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