sakasacio sasamarTlo Tvlis, rom saga<strong>da</strong>saxado inspeqciis mxri<strong>da</strong>n realizebuli ar ariszemoaRniSnuli muxliT misTvis miniWebuli ufleba, kasators saqmis ganxilvis arc erTetapze ar warmoudgenia Sesabamisi mtkicebuleba, rac gaaqarwyleb<strong>da</strong> an sa<strong>da</strong>vos gaxdi<strong>da</strong> imfaqts, rom `saTnoebis saxlis” mier kalen<strong>da</strong>ruli wlis ganmavlobaSi ganxorcielebulisoflis meurneobis produqciis pirveladi miwodeba mis samrewvelo ga<strong>da</strong>muSavebamdeaRematebo<strong>da</strong> 100000 lars. sagulisxmoa, rom saga<strong>da</strong>saxado inspeqciisaTvis, rogorcsaga<strong>da</strong>saxado kontrolis ganmaxorcielebeli organosaTvis, msgavsi saxis mtkicebulebiswardgena warmoadgensuSualo valdebulebas <strong>da</strong> ar arsebobs raime <strong>da</strong>mabrkolebeligaremoeba, romelic mas, misi funqciuri <strong>da</strong>tvirTvi<strong>da</strong>n gamomdinare, xels SeuSli<strong>da</strong> msgavsimtkicebulebis warmodgenaSi.Sesabamisad, sakasacio sasamarTlo Tvlis, rom ar arsebobs am nawilSi kasatorispretenziis gaziarebis procesualuri SesaZlebloba.ssk-is 404.1 muxlis Sesabamisad, sakasacio sasamarTlo amowmebs ga<strong>da</strong>wyvetilebassakasacio saCivris farglebSi.kasators ar warmoudgenia sakasacio pretenzia sasamarTlosmxri<strong>da</strong>n saga<strong>da</strong>saxado kodeqsis (saubaria 1997w. re<strong>da</strong>qciaze) 273-e muxlis 46-e punqtisaraswori gamoyenebis an araswori ganmartebis Taobaze, risi gaTvaliswinebiTac sakasaciosasamarTloar amowmebs miTiTebuli normis gamoyenebis marTebulobas.yovelive zemoaRniSnulis safuZvelze sakasacio sasamarTlos miaCnia, rom finansTasaministros saga<strong>da</strong>saxado departamentis quTaisis saga<strong>da</strong>saxado inspeqciis sakasaciosaCivari usafuZvloa <strong>da</strong> ar eqvemdebareba <strong>da</strong>kmayofilebas.sarezolucio nawili:sakasacio sasamarTlom ixelmZRvanela <strong>administraciul</strong>i saproceso kodeqsis 1-li muxlisme-2 nawiliT, ssk-is 410-e muxliT <strong>da</strong>d a a d g i n a :1. finansTa saministros saga<strong>da</strong>saxado departamentis quTaisis saga<strong>da</strong>saxado inspeqciissakasacio saCivari ar <strong>da</strong>kmayofildes;2. ucvlelad <strong>da</strong>rCes quTaisis saapelacio sasamarTlos <strong>administraciul</strong> saqmeTa palatis2006w. 18 aprilis ganCineba;3. saqarTvelos uzenaesi sasamarTlos ganCineba sabolooa <strong>da</strong> ar saCivrdeba.9. qonebrivi deklaraciasauravig a d a w y v e t i l e b a# bs-435-416(k-06) 7 noemberi, 2006 w.‚ q. TbilisisaqarTvelos uzenaesi sasamarTlos <strong>administraciul</strong> <strong>da</strong> <strong>sxva</strong> <strong>kategoriis</strong> saqmeTa palataSemadgenloba: n. wkeplaZe (Tavmjdomare, momxsenebeli),l. lazaraSvili,n. sxirtlaZe<strong>da</strong>vis sagani: <strong>da</strong>maluli qonebis deklaraciis registraciaSi gatarebis <strong>da</strong>valeba.sakasacio sasamarTlom saqmis masalebis gacnobis Sedegad132
g a m o a r k v i a :m. cucqiriZem sarCeli aRZra baTumis saqalaqo sasamarTloSi mopasuxe baTumissaga<strong>da</strong>saxado inspeqciis mimarT, romliTac moiTxova mopasuxis <strong>da</strong>valdebuleba 2005w. 19seqtembers <strong>da</strong>faruli qonebis deklaraciis registraciaSi gatarebis Taobaze.saqmis garemoebebi:mosarCelem 2005w. 7 seqtembers baTumis saga<strong>da</strong>saxado inspeqcias gancxadebiT mimarTa,romliTac moiTxova mis mier 2005w. 7 seqtembers deklaraciaSi miTiTebuli <strong>da</strong>faruliqonebis, romelze<strong>da</strong>c ga<strong>da</strong>xdil iqna kanoniT gaTvaliswinebuli 1%-iani ga<strong>da</strong>saxadi,registraciaSi gatareba. 2005w. 15 seqtembers mosarCelis mier baTumis saga<strong>da</strong>saxadoinspeqciaSi Sevsebul deklaraciaSi <strong>da</strong>Svebuli iyo xarvezi, rac 2005w. 19 seqtembersmosarCelem Seavso <strong>da</strong> axali deklaracia warudgina saga<strong>da</strong>saxado inspeqcias registraciismizniT.sarCelis faqtobrivi safuZvlebi:2005w. 19 seqtembers baTumis saga<strong>da</strong>saxado inspeqciis ufrosis moadgilem v. varSalomiZemmosarCeles uari uTxra mis mier Sevsebuli deklaraciiT wardgenili <strong>da</strong>faruli qonebisregistraciaze, im safuZvliT, rom deklaracia ar Seesabamebo<strong>da</strong> `amnistiisa <strong>da</strong>aradeklarirebuli saga<strong>da</strong>saxado valdebulebebisa <strong>da</strong> qonebis legalizaciis Sesaxeb~kanons. kerZod, `aministiisa <strong>da</strong> aradeklarirebuli saga<strong>da</strong>saxado valdebulebis <strong>da</strong> qonebislegalizaciis Sesaxeb~ 5.3 muxlis Tanaxmad, qonebriv deklaraciaSi aisaxeba deklaraciisSevsebis momentisTvis piris qonebrivi <strong>da</strong> finansuri mdgomareoba <strong>da</strong>faruli qonebisCaTvliT. amasTan, `aministiisa <strong>da</strong> aradeklarirebuli sagadsaxado valdebulebebisa <strong>da</strong>qonebis legalizaciis Sesaxeb~ kanoniT gaTvaliswinebuli <strong>da</strong>faruli qonebis (Semosavlis)deklarireba-legalizaciis zogierTi RonisZiebis Sesaxeb saqarTvelos mTavrobis 2005w.26 Tebervlis #34 <strong>da</strong>dgenilebis me-2 punqtis Tanaxmad, pirma <strong>da</strong>faruli qonebislegalizaciis mizniT deklaracia un<strong>da</strong> waradginos sacxovrebeli adgilis mixedviT.mosarCelis mier warmodgenil dekaraciaSi mudmiv sacxovrebel adgilad miTiTebuli iyoq. Tbilisi, ... <strong>da</strong> Sesabamisad, mas un<strong>da</strong> miemarTa Tbilisis saga<strong>da</strong>saxado inspeqciisTvis.amasTan, warmodgenil deklaraciaSi miTiTebuli un<strong>da</strong> yofiliyo monacemebi uZravi qonebis,fuladi saxsrebis, fasiani qaRaldebis, sawarmoSi wilobrivi monawileobis an <strong>sxva</strong> qonebisTaobaze <strong>da</strong> ara Sesrulebuli samuSaoebis Sesaxeb, rogorc aRniSnuli iyo deklaraciispirvel nawilSi.sarCelis samarTlebrivi safuZvlebi:`amnistiisa <strong>da</strong> aradeklarirebuli saga<strong>da</strong>saxado valdebulebebisa <strong>da</strong> qonebis legalizaciisSesaxeb~ kanonis 5.3. muxlis Tanaxmad‚ saga<strong>da</strong>saxado organo deklaraciisa <strong>da</strong> 1%-ianiga<strong>da</strong>saxadis ga<strong>da</strong>xdis qviTris wardgenis Semdeg deklaracias atarebs registraciaSi,deklarants ukan ubrunebs deklaraciisa <strong>da</strong> qviTris <strong>da</strong>mowmebul aslebs <strong>da</strong> <strong>da</strong>uyovneblivgascems Sesabamis cnobas. amasTan, miTiTebuli muxlis me-8 nawilis Tanaxmad,makontrolebel <strong>da</strong> samarTal<strong>da</strong>mcav organos ekrZalebaT am kanonis Sesabamisadlegalizebuli qonebrivi mdgomareobis, maT Soris, <strong>da</strong>faruli qonebis (Semosavlis)nebismieri formiT revizia, xolo mosarCelis mier gamoCenili <strong>da</strong> wardgenili <strong>da</strong>faruliuZravi qoneba, romelze<strong>da</strong>c ga<strong>da</strong>xdili iqna saxelmwifo baJi baTumis saga<strong>da</strong>saxadoinspeqciis mier, registraciaSi ar gatar<strong>da</strong> ukanonod.saqalaqo sasamarTlos sxdomaze mopasuxe baTumis saga<strong>da</strong>saxado inspeqciam ar cno sarCeli<strong>da</strong> moiTxova mis <strong>da</strong>kmayofilebaze uaris Tqma.baTumis saqalaqo sasamarTlos 2006w. 18 ianvris ga<strong>da</strong>wyvetilebiT m. cucqiriZis sarCeliar <strong>da</strong>kmayofil<strong>da</strong> usafuZvlobis gamo, rac saqalaqo sasamarTlom <strong>da</strong>asabuTa Semdegnairad:saqalaqo sasamarTlom <strong>da</strong>dgenilad miiCnia Semdegi faqtebi:2005w. 19 seqtembers mosarCelem gancxadebiT mimarTa baTumis saga<strong>da</strong>saxado inspeqciasfizikur pirTa mier 1993-2003 wlebSi aradeklarirebuli qonebis legalizaciis Sesaxebdeklaraciis registraciaSi gatarebis moTxovniT. baTumis saga<strong>da</strong>saxado inspeqciis 2005w.19 seqtembris cnobis Tanaxmad, mosarCelis mier wardgenili deklaracia <strong>da</strong> 1%-iani133
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punqtis safuZvelze, Sps `saqarTvelo
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administraciuli saproceso kodeqsis
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ar gaeziarebina saqarTvelos saxelmw
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mosarCelem sasamarTlos warudgina uc
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miTiTebuli muxlisa da ssk-is 407-e
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n. qadagiZe (momxsenebeli),n. sxirt
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kasatori - sabaJo departamenti miiC
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agreTve q. rusTavis saolqo sagadasa
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samarTaldamcavi organos werili. aRn
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# bs-888-474(k-05) 9 marti, 2006 w.
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saapelacio sasamarTlos mier dadgeni
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SemTxvevaSi mocemul sakiTxze miRebu
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sagadasaxado organoebis mier kanonm
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aRniSnuli gadawyvetileba saapelacio
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administraciuli saproceso kodeqsis
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saqarTvelos uzenaesi sasamarTlos ad
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Sesaxeb sagadasaxado kodeqsis 226-e
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xelaxali ganxilvisaTvis unda gadaec
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ufrosis brZanebis formiT, dayadaReb
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daskvnamde, rom rusTavis sagadasaxa
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3. sasamarTlo xarjebi gadanawildes
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Sewyvetili hqonda uflebamosileba sa
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sakasacio sasamarTlo saqmis masaleb
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mocemul SemTxvevaSi saapelacio sasa
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wesiT gaasaCivra da ganmarta, rom m
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sworad ganmarta igi, ris gamoc ar a
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mogebis gadasaxadis daricxvis gadaa
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aTilad cnoba da finansTa saministro
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sakasacio sasamarTlos mTavar sxdoma
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mogeba da zarali, romelic miekuTvne
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inspeqciis saapelacio saCivari ar d
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samarTaldamcav organoebze; g)sasama
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sasamarTlom daakmayofila Sps `keTil
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15074 laris nacvlad daericxa 7218,9
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amave dros rusTavis saolqo sagadasa
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dajarimebis Sesaxeb mxares ganemart
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kasators miaCnia, rom specialuri ka
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zemoaRniSnulidan gamomdinare, sakas
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