SemTxvevaSi mocemul sakiTxze miRebuli iqnebo<strong>da</strong> <strong>sxva</strong>gvari ga<strong>da</strong>wyvetileba. aRniSnuli<strong>da</strong>ngamomdinare mosarCelem q. rusTavis saolqo saga<strong>da</strong>saxado inspeqciis 04.05.04w.<strong>da</strong>dgenilebis baTilad cnoba moiTxova.rusTavis saolqo saga<strong>da</strong>saxado inspeqciam sarCeli ar scno <strong>da</strong> aRniSna, rom 19.05.04w. #1weriliT mosarCelem aRiara sakontrolo-sakaso aparatis gareSe fuladi angariSsworebisfaqti. amasve a<strong>da</strong>sturebs rusTavis saolqo saga<strong>da</strong>saxado inspeqciaSi arsebulisakontrolo-salaro aparatebis registraciis Jurnali, sa<strong>da</strong>c mosarCeleregistrirebulia #207 nomriT, saregistracio baraTi #516-is mixedviT, sai<strong>da</strong>nacirkveva, rom fiskaluri mexsiereba aRniSnul aparatze CarTulia 19.05.04w.rusTavis saqalaqo sasamarTlos 17.04.04w. ga<strong>da</strong>wyvetilebiT sarCeli <strong>da</strong>kmayofil<strong>da</strong>.baTilad iqna cnobili rusTavis saga<strong>da</strong>saxado inspeqciis 04.05.04w. #52 <strong>da</strong>dgenileba.aRniSnuli ga<strong>da</strong>wyvetileba saapelacio wesiT gaasaCivra rusTavis saolqo saga<strong>da</strong>saxadoinspeqciam <strong>da</strong> rusTavis saqalaqo sasamarTlos 17.05.04w. ga<strong>da</strong>wyvetilebis gauqmeba <strong>da</strong>mosarCelis moTxovnis <strong>da</strong>kmayofilebaze uaris Tqma moiTxovasaapelacio palatis 25.05.05w. ga<strong>da</strong>wyvetilebiT saapelacio saCivari ar <strong>da</strong>kmayofil<strong>da</strong>Semdeg garemoebaTa gamo:saapelacio sasamarTlom miiCnia, rom ind.mewarme `tatevosiani irines~ saga<strong>da</strong>saxadoSemowmeba ganxorciel<strong>da</strong> `samewarmeo saqmianobis kontrolis Sesaxeb~ kanonis moTxovnaTa<strong>da</strong>rRveviT. saga<strong>da</strong>saxado inspeqciis warmomadgenlebs ind. mewarme `tatovosiani irines~SemowmebisaTvis arc mosamarTlis brZaneba hqoniaT <strong>da</strong> arc gegmuri kontrolis farglebSimox<strong>da</strong> misi Semowmeba. saapelacio sasamarTlom miuTiTa, rom `samewarmeo saqmianobiskontrolis Sesaxeb~ kanonis me-5 punqtis Tanamad, kanonis <strong>da</strong>rRveviT ganxorcielebuliSemowmebis Sedegad miRebul mtkicebulebebs iuridiuli Zala ara aqvs, Sesabamisad,baTilad un<strong>da</strong> iqnes cnobili `saga<strong>da</strong>saxado kodeqsis 255 1 muxliT gansazRvrulisamarTal<strong>da</strong>rRvevis Sesaxeb~ rusTavis saolqo saga<strong>da</strong>saxado inspeqciis 28.04.04w. #65oqmi <strong>da</strong> mis safuZvelze miRebuli rusTavis saolqo saga<strong>da</strong>saxado inspeqciis 04.05.04w.#052 <strong>da</strong>dgenileba.saapelacio sasamarTlos aRniSnuli ga<strong>da</strong>wyvetileba sakasacio wesiT gaasaCivra finansTasaministros saga<strong>da</strong>saxado departamentis rusTavis saga<strong>da</strong>saxado inspeqciam. kasatormaaRniSna, rom mosarCelis <strong>da</strong>jarimeba mox<strong>da</strong> saga<strong>da</strong>saxado kodeqsis 255 1 muxlis 1-linawilis `a~ qvepunqtis Sesabamisad saga<strong>da</strong>saxado warmoebis wesiT <strong>da</strong> ara ask-is mixedviT<strong>administraciul</strong> samarTal<strong>da</strong>rRvevaTa saqmiswarmoebis gziT. kasatori Tvlis, romsaqarTvelos <strong>administraciul</strong> samarTal<strong>da</strong>rRvevaTa kodeqsis 240-e <strong>da</strong> 255-e muxlebzeapelireba uadgiloa <strong>da</strong> kavSiri ar aqvs gansaxilvel saqmesTan.kasatoris gancxadebiT, <strong>administraciul</strong>i organo, zak-is 95-e muxlis 1-li nawilisTanaxmad, uflebamosili iyo <strong>da</strong> ara valdebuli, mxare <strong>administraciul</strong> warmoebaSi Caeba,radgan saga<strong>da</strong>saxado kodeqsis arc erTi norma, saqarTvelos finansTa ministrisinstruqcia Tu saga<strong>da</strong>saxado departamentis miTiTeba ar iTvaliswinebs samarTal<strong>da</strong>mrRvevis<strong>da</strong>swrebas <strong>da</strong>jarimebis Sesaxeb <strong>da</strong>dgenilebis gamotanisas, xolo TviT samarTal<strong>da</strong>mrRvevszak-75.3 muxliT werilobiT ar gamouTqvams <strong>administraciul</strong> warmoebaSi CarTvis survili.kasatori Tvlis, rom finansuri sanqciis <strong>da</strong>debis Sesaxeb <strong>da</strong>dgenilebiT gauares<strong>da</strong> i/m`tatevosiani irines~ materialuri (500 lariT) <strong>da</strong> ara samarTlebrivi mdgomareoba,vinai<strong>da</strong>n mosarCeles aRniSnuli <strong>administraciul</strong>i aqtiT mewarmes SezRudva an akrZalva ar<strong>da</strong>wesebia. kasatoris azriT, sa<strong>da</strong>vo aqtis miRebisas saga<strong>da</strong>saxado organos zak-is 95-emuxlis me-2 nawili ar <strong>da</strong>urRvevia.kasatori aRniSnavs, rom i/m `tatevosiani irine~ <strong>da</strong>jarim<strong>da</strong> mis mier Cadenilisaga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevisaTvis <strong>da</strong> amiT misi ufleba ki ar SeizRu<strong>da</strong>, aramed manpasuxi ago kanonismieri valdebulebebis SeusruleblobisaTvis. sa<strong>da</strong>vo <strong>administraciul</strong>iwarmoebis Sesaxeb mosarCelis warmomadgenels a. tatevosians gaaCn<strong>da</strong> informacia. igioqmis Sedgenis Semdeg <strong>da</strong>dgenilebis gamotanamde rusTavis sag<strong>da</strong>asaxado inspeqciaSiimyofebo<strong>da</strong> <strong>da</strong> iTxov<strong>da</strong> SeRavaTebis miRebas, razec mas uari eTqva.kasatori miiCnevs, rom sakontrolo-salaro aparatebis gamoyenebis kontroli arsaWiroebs mosamarTlis brZanebas, vinai<strong>da</strong>n saga<strong>da</strong>saxado kodeqsi me-4 muxlis me-3 nawilis28
Tanaxmad, ga<strong>da</strong>saxadebiT <strong>da</strong>begvrisas saga<strong>da</strong>saxado kodeqsis debulebebsa <strong>da</strong> kanonmdeblobis<strong>sxva</strong> sferos normatiuli aqtebis debulebebs Soris koliziis warmoSobis drosgamoiyeneba saga<strong>da</strong>saxado kodeqsis debulebebi, xolo amave muxlis me-7 nawilis Tanaxmad,akrZalulia arasaga<strong>da</strong>saxado kanonmdeblobiT iseTi sakiTxis <strong>da</strong>regulireba, romlebic<strong>da</strong>kavSirebulia ga<strong>da</strong>saxadebis <strong>da</strong>begvrasTan. kasatoris ganmartebiT, vinai<strong>da</strong>n saga<strong>da</strong>saxadokodeqsi <strong>da</strong> `momxmareblebTan fuladi angariSsworebis ganxorcielebisas sakontrolosalaroaparatebis gamoyenebis Sesaxeb~ kanoni ise aniWebs saga<strong>da</strong>saxado kontrolisuflebamosilebas, rom ar iTxovs mosamarTlis brZanebis aRebas inspeqciis mier. amasTan,kasatoris miTiTebiT, saga<strong>da</strong>saxado kodeqsis 226-e muxlis Tanaxmad, ga<strong>da</strong>saxadis aranairi<strong>da</strong>ricxva an is dokumenti, romelic Sedgenilia saga<strong>da</strong>saxado kanonmdeblobis SesrulebismizniT, ar un<strong>da</strong> iqnes ganxiluli, rogorc iuridiuli Zalis armqone an naklovani, Tudokumenti arsiTa <strong>da</strong> SedegebiT Seesabameba am kodeqss <strong>da</strong> piri, romelsac ericxebaga<strong>da</strong>saxadi an exeba es dokumenti, masSi miTiTebulia yvelasaTvis gasagebi saxiT. kasatoriaRniSnavs, rom konkretul SemTxvevaSi <strong>da</strong>initeresebuli mxaris gareSe <strong>da</strong>dgenilebisgamotana ar warmoadgens misi momzadebis an gamocemis kanonmdeblobiT <strong>da</strong>dgenilimoTxovnebis arsebiT <strong>da</strong>rRvevas, radgan zak-is 60-e muxlis me-2 nawilis Tanaxmad, arsebiT<strong>da</strong>rRvevad iTvleba kanonis iseTi <strong>da</strong>rRveva, romlis ararsebobis SemTxvevaSi mocemulsakiTxze miRebuli iqnebo<strong>da</strong> <strong>sxva</strong>gvari ga<strong>da</strong>wyvetileba. mtkicebulebis safuZvelzedgindeba, rom savaWro obieqtSi mosarCeles realurad ar hqonia kanonmdeblobiT<strong>da</strong>Svebuli sakontrolo-salaro aparati, Sesabamisad, misi veranairi Suamdgomloba anaxsna-ganmarteba ver moaxden<strong>da</strong> gavlenas saga<strong>da</strong>saxado samarTalwarmoebaze <strong>da</strong> verSecvli<strong>da</strong> <strong>da</strong>dgenilebis Sinaarss.aRniSnuli<strong>da</strong>n gamomdinare, kasatorma gasaCivrebuli ga<strong>da</strong>wyvetilebis gauqmeba <strong>da</strong> axaliga<strong>da</strong>wyvetilebiT mosarCelis moTxovnis <strong>da</strong>kmayofilebaze uaris Tqma moiTxova.samotivacio nawili:sakasacio sasamarTlo saqmis masalebis gacnobis, sakasacio saCivris safuZvlianobisa <strong>da</strong>gasaCiurebuli ga<strong>da</strong>wyvetilebis kanonierebis Semowmebis Sedegad Tvlis, rom sakasaciosaCivari ar un<strong>da</strong> <strong>da</strong>kmayofildes Semdeg garemoebaTa gamo:<strong>administraciul</strong>i saproceso kodeqsis pirveli muxlis meore nawilis Tanaxmad,adminitsraciul warmoebaSi gamoiyeneba ssk-is debulebani, Tu am kodeqsiT <strong>sxva</strong> ram araris <strong>da</strong>dgenili. ssk-is 407-e muxlis meore nawilis Tanaxmad, saolqo sasamarTloskolegiis mier <strong>da</strong>mtkicebulad cnobili faqtobrivi garemoebebi savaldebuloa sakasaciosasamarTlosaTvis, Tu warmoyenebuli ar aris <strong>da</strong>matebiTi <strong>da</strong> <strong>da</strong>sabuTebuli sakasaciopretenzia. gansaxilvel SemTxvevaSi kasatoris mier <strong>da</strong>matebiTi <strong>da</strong> <strong>da</strong>sabuTebuli sakasaciopretenzia wamoyenebuli ar aris.saapelacio sasamarTlos mier <strong>da</strong>dgenilia, rom rusTavis saga<strong>da</strong>saxado inspeqciis ind.mewarme `irine tatevosianis~ Semowmeba gasvliTi gegmiuri Semowmebis farglebSi arganxorcielebula. sa<strong>da</strong>vo saga<strong>da</strong>saxado Semowmebis Taobaze ar arsebobs agerTvemosamarTlis brZaneba.sakasacio palata aRniSnavs, rom saga<strong>da</strong>saxado organo uflebamosilia mewarmissaqmianobaze ganaxorcielos kontroli mxolod kanoniT <strong>da</strong>dgenili wesiT.sa<strong>da</strong>vo samarTalurTierTobis dros moqmedi `momxmareblebTan fuladi angariSsworebisganxorcielebisas sakontrolo-salaro aparatebis gamoyenebis Sesaxeb~ kanonigansazRvrav<strong>da</strong> saqarTvelos teritoriaze momxmareblebTan savaWro operaciebis warmoebisa<strong>da</strong> momsaxurebis gawevis procesSi fuladi angariSsworebis ganxorcielebisassakontrolo-salaro aparatebis <strong>da</strong>nergvisa <strong>da</strong> gamoyenebis zogad wesebs <strong>da</strong> saga<strong>da</strong>saxadokontrolis ganxorcielebis specialur formas ar iTvaliswineb<strong>da</strong>. saga<strong>da</strong>saxado kodeqsis217-e muxlis Tanaxmad, gasvliTi sakontrolo Semowmeba SeiZleba ganxorcieldes amkodeqsiT <strong>da</strong>dgenil SemTxvevebSi. `samewarmeo saqmianobis kontrolis Sesaxeb~ kanonis me-3muxlis me-2 nawilis Tanaxmad, makontrolebeli organo uflebamosilia kontroligauwios samewarmeo saqmianobas mxolod mosamarTlis brZanebis safuZvelze. kanonis me-5muxlis 1-li nawilis `a~qvepunqtis Tanaxmad, mosamarTlis brZanebas ar saWiroebs29
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kasators miaCnia, rom specialuri ka
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zemoaRniSnulidan gamomdinare, sakas
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saqmeze saapelacio palatis mier dad
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ss `baTumis qimiur-farmacevtul qarx
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sasamarTlos ar hqonda ufleba, Seesw
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zemoaRniSnulidan gamomdinare, sakas
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aWaris a.r umaRlesi sasamarTlos adm
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wesiT ecnobebina mosarCelisaTvis sa
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dabrunebas Sps `baTumis navTobgadam
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30.06.04w. gadawyvetileba, da saqme
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saqmeze ar aris warmodgenili arc er
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me-16 muxlis 1-li nawilis safuZvelz
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sakasacio palatis sxdomaze kasatori
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saTanado Sesrulebis mniSvnelovan pi
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# bs-806-393(k-05) 2 ivnisi, 2006 w
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daricxva ganxorcielda reabilitaciis
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dRes finansTa saministros sagangebo
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aionulma sasamarTlom gaiziara mopas
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Semowmebis Sedegad mivida im daskvn
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legioni warmoadgenda specialur sama
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aqraZis saSemosavlo gadasaxadis daq
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gareSe gadawyvita specialistebis mo
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16169 lari - ZiriTadi Tanxa 8248 la
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saapelacio sasamarTlos ganCineba sa
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moqmedeba, ris gamoc sagadasaxado d
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apelanti saapelacio saCivriT iTxovd
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sakasacio sasamarTlo ssk-is 407-e m
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sakasacio sasamarTlo Tvlis, rom sag
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gadasaxadis gadaxdis qviTari regist
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gadasaxadis gadamxdelebze, agreTve,
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gziT mopovebis, rogorc makvalificir
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96.2. muxlis Sesabamisad, administr