aTilad cnoba <strong>da</strong> finansTa saministros saga<strong>da</strong>saxado departamentis q. Tbilisissaga<strong>da</strong>saxado inspeqciisaTvis Sps `anglo jorjian petroliumis~ 1999w. mogebisga<strong>da</strong>saxadiT <strong>da</strong>ricxvis ga<strong>da</strong>angariSebis <strong>da</strong>valeba ise, rom <strong>da</strong>begvris obieqti<strong>da</strong>namoricxuliyo 532 105 lari.saapelacio sasamarTlom CaTvala, rom Sps `anglo jorjian petroliumis~ moTxovnis arsimdgomareob<strong>da</strong> SemdegSi: 2003w. 3 agvistos #05-09192-1149 saga<strong>da</strong>saxado SetyobinebisTanaxmad, ga<strong>da</strong>x<strong>da</strong>s <strong>da</strong>qvemdebarebuli Tanxi<strong>da</strong>n, 211533,2 lari<strong>da</strong>n, saqarTvelos saxelmwifosaga<strong>da</strong>saxado departaments mogebis ga<strong>da</strong>saxadis yovelwliuri deklaraciis Sesabamisad, Sps`anglo jorjian petroliumis~ mier `wina wlebis zaralis gamoqviTvis~ grafikSinaCvenebi 531 105 lari un<strong>da</strong> amoericxa, rac efuZnebo<strong>da</strong> im garemoebas, rom saqarTveloskontrolis palatis rekomen<strong>da</strong>ciebis safuZvelze saqarTvelos saga<strong>da</strong>saxado Semosavlebissaministros saga<strong>da</strong>saxado departamentis msxvil ga<strong>da</strong>mxdelTa inspeqciis mier Catar<strong>da</strong>kameraluri Semowmeba, romelic ganpirobebuli iyo maTi organizaciis mier 1999w.Sedegebis mixedviT mogebis <strong>da</strong>dgenili formis deklaraciis wesebiT. Semowmebis mixedviT,mogebis ga<strong>da</strong>saxadiT <strong>da</strong>sabegr bazisSi Setanili un<strong>da</strong> yofiliyo 1997 wels sabaJozearakanonierad ga<strong>da</strong>xdevinebuli <strong>da</strong> sasamarTlo procesebis Sedegad <strong>da</strong>brunebuli Tanxissaga<strong>da</strong>saxado <strong>da</strong>begvris Semdgom naCvenebi odenoba 532 105 lari, rac arasasworad miiCnia`sawarmoTa mogebis (Semosavlis) Sesaxeb~ kanonis safuZvelze, romlis Tanaxmad, axladSeqmnili sawarmo Tavisufldeba mogebis ga<strong>da</strong>saxadisagan registraciis momenti<strong>da</strong>n erTiwlis ganmavlobaSi, xolo Semdgomi ori weli ibegreba SeRavaTiani ganakveTiT,saga<strong>da</strong>saxado kodeqsis 45.1. muxlis safuZvelze. mowinaaRmdege mxare, moTxovnis<strong>da</strong>kmayofilebaze uaris Tqmis safuZvlad miuTiTa saga<strong>da</strong>saxado kodeqsis 67-e, 87-e, 79-e,`saqarTvelos buRaltruli aRricxvisa <strong>da</strong> angariSgebis Sesaxeb~ debulebis 69-e, 70-emuxlebze.saapelacio sasamarTlom `sawarmoTa mogebis (Semosavlis) ga<strong>da</strong>xdis Sesaxeb~ 1993w. 21dekembris saqarTvelos respublikis kanonis me-7 <strong>da</strong> me-2 muxlebis safuZvelze ganmarta,rom Sps `anglo jorjian petroliumi~, romelic registraciaSi gatar<strong>da</strong> q. Tbilisisdidube-CuRureTis raionuli sasamarTlos mier, 1996w. 28 noembris <strong>da</strong>dgenilebissafuZvelze, registraciis momenti<strong>da</strong>n erTi wlis ganmavlobaSi gaTavisuflebuli iyomogebis ga<strong>da</strong>saxadis <strong>da</strong>begvrisagan. amasTan, kompaniam 2000w. martSi respublikis msxvilga<strong>da</strong>mxdelTa inspeqcias warudgina mogebis ga<strong>da</strong>saxadis yovelwliuri deklaracia, romlismimarT saga<strong>da</strong>saxado organos pretenzia ar hqon<strong>da</strong>. 2001w. 7 marts saqarTveloskontrolis palatis miTiTebis safuZvelze, msxvil ga<strong>da</strong>mxdelTa inspeqciam kontrolispalatis inspeqtorTa monawileobiT Caatara Sps `anglo jorjian petroliumis~kameraluri Semowmeba, romliTac <strong>da</strong>dgin<strong>da</strong>, rom Sps-m ar Seitana mogebis ga<strong>da</strong>saxadiT<strong>da</strong>begvris obieqtSi erTobliv SemosavalSi naCvenebi 532 105 lari. saga<strong>da</strong>saxado organom,miuxe<strong>da</strong>vad imisa, rom <strong>da</strong>dgenilad cno 1999 wels Sps `anglo jorjianpetroliumisaTvis~ 1997w. biujetSi ukanonod amoRebuli Semosavlis <strong>da</strong>brunebis faqti,ar gaiTvaliswina is garemoeba, rom Sps `sawarmoTa mogebis (Semosavlis) ga<strong>da</strong>saxadisSesaxeb~ kanonis Tanaxmad, registracii<strong>da</strong>n erTi wlis ganmavlobaSi mogebis ga<strong>da</strong>saxadisga<strong>da</strong>xdisagan gaTavisuflebuli iyo <strong>da</strong> am periodSi 1997w. Teberval-maisSi sabaJozezedmetad ga<strong>da</strong>xdili <strong>da</strong> 1998w. noemberSi <strong>da</strong>brunebuli Tanxa gaTavisuflebuli iyomogebis ga<strong>da</strong>saxadisagan <strong>da</strong> rom saga<strong>da</strong>saxado kodeqsis im dros moqmedi 45-e muxlisTanaxmad: `saqarTvelos sawarmoTa <strong>da</strong>begvris obieqti iyo mogeba~, romelicganisazRvrebo<strong>da</strong>, rogorc <strong>sxva</strong>oba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis erTobliv Semosavalsa <strong>da</strong><strong>da</strong>qviTvis Tanxebs Soris, amasTan, erTobliv SemosavalSi CaiTvlebo<strong>da</strong> yvela isSemosavali, romelic gavlenas axden<strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mogebaze, maT Soris,usasyidlod miRebuli qonebisa <strong>da</strong> fuladi saxsrebis saxiT, gar<strong>da</strong> gaTavisuflebuliSemosavlebisa.zemoaRniSnulis safuZvelze sasamarTlom usafuZvlod miiCnia apelantis motivaciasaga<strong>da</strong>saxado kodeqsis 67-e, 87-e, 79-e <strong>da</strong> `saqarTveloSi buRaltruli aRicxvisa <strong>da</strong>angariSgebis Sesaxeb~ debulebis 69-e <strong>da</strong> 70-e muxlebis Tanaxmad, Sps `anglo jorjianpetroliumis~ moTxovnis ukanonobis Taobaze, aseve sasamarTlom ar gaiziara apelantis60
pozicia sarCelis xan<strong>da</strong>zmulad miCnevis Taobaze <strong>da</strong> ganmarta, rom sarCelis SetanismomentisaTvis moqmedi saga<strong>da</strong>saxado kodeqsis 237-e muxlis Tanaxmad, saga<strong>da</strong>saxadoorganos SeeZlo <strong>da</strong>ericxa <strong>da</strong> ga<strong>da</strong>esinja ga<strong>da</strong>saxadis saxiT <strong>da</strong>ricxuli Tanxis odenobaga<strong>da</strong>saxadis periodis <strong>da</strong>mTavrebi<strong>da</strong>n 6 wlis. ganmavlobaSi.saapelacio sasamarTlos ga<strong>da</strong>wyvetileba sakasacio wesiT gaasaCivra finansTa saministrosmsxvil ga<strong>da</strong>mxdelTa inspeqciam, romliTac moiTxova saapelacio sasamarTlosgasaCivrebuli ga<strong>da</strong>wyvetilebis gauqmeba <strong>da</strong> sakasacio sasamarTlos mier axaliga<strong>da</strong>wyvetilebis miReba Semdegi motiviT:kasaciis mizezi:saapelacio sasamarTlom gamoiyena kanoni, romelic ar un<strong>da</strong> gamoeyenebina, kerZod, 2005w.1 ianvramde moqmedi saga<strong>da</strong>saxado kodeqsis 237.1 muxli, romlis Tanaxmad, saga<strong>da</strong>saxadoorganos SeuZlia <strong>da</strong>aricxos <strong>da</strong> ga<strong>da</strong>sinjos ga<strong>da</strong>saxadis saxiT <strong>da</strong>ricxuli Tanxis odenobasaga<strong>da</strong>saxado periodis <strong>da</strong>mTavrebi<strong>da</strong>n 6 wlis ganmavlobaSi, ramdena<strong>da</strong>c saga<strong>da</strong>saxadoorganos gaaCnia SesaZlebloba <strong>da</strong> ara valdebuleba, ga<strong>da</strong>sinjos ga<strong>da</strong>saxadis saxiT<strong>da</strong>ricxuli Tanxis <strong>da</strong>ricxva, rac ganxorciel<strong>da</strong> kidec, vinai<strong>da</strong>n msxvil ga<strong>da</strong>mxdelTainspeqciis mier 2005w. 7 marts kameraluri Semowmebis aqtiT ga<strong>da</strong>isinja <strong>da</strong> <strong>da</strong>sabegrbazaSi moeqca 532105 lari, rogorc 1999 wels miRebuli Semosavali, romelic un<strong>da</strong><strong>da</strong>begriliyo (SeRavaTebis gaTvaliswinebiT, rogorc 1999 wels Seqmnili sawarmo) 10-%-iani ganakveTiT.kasators miaCnia, rom, sasamarTlom ar gaiTvaliswina is garemoeba, rom 2005w. 1ianvramde moqmedi saga<strong>da</strong>saxado kodeqsis 236.2. muxlis Tanaxmad, xan<strong>da</strong>zmulobis 6- wlianiva<strong>da</strong> moqmedebs mxolod ga<strong>da</strong>xdili ga<strong>da</strong>saxadis Tanxis <strong>da</strong>brunebaze, xolo Sps `anglojorjian petroliumi~ sarCeliT iTxov<strong>da</strong> ara zedmetad ga<strong>da</strong>xdili Tanxis ukan <strong>da</strong>brunebasan CaTvlas, aramed 2001w. 7 martis kameraluri Semowmebis aqtis safuZvelze <strong>da</strong>ricxuliga<strong>da</strong>saxadis baTilad cnobas ris gamoc sarCeli iyo xan<strong>da</strong>zmuli zogadi <strong>administraciul</strong>ikodeqsis me-2 muxlis `d~ punqtisa <strong>da</strong> <strong>administraciul</strong>i saproceso kodeqsis 22.3 muxlissafuZvelze.kasatorma aRniSna, rom, vinai<strong>da</strong>n 532 105 lari iyo 1999w. Semosavali, igi un<strong>da</strong><strong>da</strong>begriliyo (SeRavaTebis gaTvaliswinebiT, rogorc 1996 wels Seqmnili sawarmo) 10%-iani ganakveTiT, rac <strong>da</strong>ericxa kidec kameraluri Semowmebis dros, miT ufro, rom 2005w.1 ianvramde moqmedi saga<strong>da</strong>saxado kodeqsis 79-e muxlis I punqti calsaxad adgensmosarCelis mier sa<strong>da</strong>vod miCneuli sakiTxis <strong>da</strong>regulirebis kanonier safuZvels.saapelacio sasamarTlos ga<strong>da</strong>wyvetileba sakasacio wesiT gaasaCivra finansTa saministrosTbilisis saga<strong>da</strong>saxado inspeqciam, romliTac moiTxova saapelacio sasamarTlosgasaCivrebuli ga<strong>da</strong>wyvetilebis gauqmeba <strong>da</strong> sakasacio sasamarTlos mier axaliga<strong>da</strong>wyvetilebis miRebiT sarCelis <strong>da</strong>kmayofilebaze uaris Tqma Semdegi motiviT:kasaciis mizezi:saapelacio sasamarTlom ar gaiTvaliswina is garemoeba, rom <strong>administraciul</strong>i saprocesokodeqsis 22-e muxlis safuZvelze mosarCelis mier gaSvebulia <strong>administraciul</strong>samarTlebriviaqtis gasaCivrebis va<strong>da</strong>, Sesabamisad, sarCeli xan<strong>da</strong>zmulia. amasTan,sasamarTlom sa<strong>da</strong>vo sakiTxis ga<strong>da</strong>wyvetis dros ar gamoiyena saga<strong>da</strong>saxado kodeqsis 67-e,87-e, 79.1. <strong>da</strong> `saqarTveloSi buRaltruli aRricxvisa <strong>da</strong> angariSgebis Sesaxeb~ debulebis69-e, 70-e muxlebi, romelTa Tanaxmad, saga<strong>da</strong>saxado samsaxuris mier ganxorcielebulioperaciebi un<strong>da</strong> asaxuliyo sameurneow. finansur SedegebSi.sakasacio sasamarTlos 2006w. 18 maisis ganCinebiT finansTa saministros Tbilisissaga<strong>da</strong>saxado inspeqciisa <strong>da</strong> msxvil ga<strong>da</strong>mxdelTa inspeqciis sakasacio saCivrebi<strong>administraciul</strong>i saproceso kodeqsis 34.3 muxlis `a~ <strong>da</strong> `g~ punqtebis safuZvelzemiCneul iqna <strong>da</strong>saSvebad /absoluturi <strong>da</strong> procesualuri kasacia/.sakasacio sasamarTlos mTavar sxdomaze kasatorebis msxvil ga<strong>da</strong>mxdelTa inspeqciis <strong>da</strong>Tbilisis saga<strong>da</strong>saxado inspeqciis warmomadgenlebma mxari <strong>da</strong>uWires sakasacio saCivrebs <strong>da</strong>moiTxoves misi <strong>da</strong>kmayofileba.61
- Page 6 and 7:
punqtis safuZvelze, Sps `saqarTvelo
- Page 8 and 9:
administraciuli saproceso kodeqsis
- Page 10 and 11: ar gaeziarebina saqarTvelos saxelmw
- Page 12 and 13: mosarCelem sasamarTlos warudgina uc
- Page 14 and 15: miTiTebuli muxlisa da ssk-is 407-e
- Page 16 and 17: n. qadagiZe (momxsenebeli),n. sxirt
- Page 18 and 19: kasatori - sabaJo departamenti miiC
- Page 20 and 21: agreTve q. rusTavis saolqo sagadasa
- Page 22 and 23: samarTaldamcavi organos werili. aRn
- Page 24 and 25: # bs-888-474(k-05) 9 marti, 2006 w.
- Page 26 and 27: saapelacio sasamarTlos mier dadgeni
- Page 28 and 29: SemTxvevaSi mocemul sakiTxze miRebu
- Page 30 and 31: sagadasaxado organoebis mier kanonm
- Page 32 and 33: aRniSnuli gadawyvetileba saapelacio
- Page 34 and 35: administraciuli saproceso kodeqsis
- Page 36 and 37: saqarTvelos uzenaesi sasamarTlos ad
- Page 38 and 39: Sesaxeb sagadasaxado kodeqsis 226-e
- Page 40 and 41: xelaxali ganxilvisaTvis unda gadaec
- Page 42 and 43: ufrosis brZanebis formiT, dayadaReb
- Page 44 and 45: daskvnamde, rom rusTavis sagadasaxa
- Page 46 and 47: 3. sasamarTlo xarjebi gadanawildes
- Page 48 and 49: Sewyvetili hqonda uflebamosileba sa
- Page 50 and 51: sakasacio sasamarTlo saqmis masaleb
- Page 52 and 53: mocemul SemTxvevaSi saapelacio sasa
- Page 54 and 55: wesiT gaasaCivra da ganmarta, rom m
- Page 56 and 57: sworad ganmarta igi, ris gamoc ar a
- Page 58 and 59: mogebis gadasaxadis daricxvis gadaa
- Page 62 and 63: sakasacio sasamarTlos mTavar sxdoma
- Page 64 and 65: mogeba da zarali, romelic miekuTvne
- Page 66 and 67: inspeqciis saapelacio saCivari ar d
- Page 68 and 69: samarTaldamcav organoebze; g)sasama
- Page 70 and 71: sasamarTlom daakmayofila Sps `keTil
- Page 72 and 73: 15074 laris nacvlad daericxa 7218,9
- Page 74 and 75: amave dros rusTavis saolqo sagadasa
- Page 76 and 77: dajarimebis Sesaxeb mxares ganemart
- Page 78 and 79: kasators miaCnia, rom specialuri ka
- Page 80 and 81: zemoaRniSnulidan gamomdinare, sakas
- Page 82 and 83: saqmeze saapelacio palatis mier dad
- Page 84 and 85: ss `baTumis qimiur-farmacevtul qarx
- Page 86 and 87: sasamarTlos ar hqonda ufleba, Seesw
- Page 88 and 89: zemoaRniSnulidan gamomdinare, sakas
- Page 90 and 91: aWaris a.r umaRlesi sasamarTlos adm
- Page 92 and 93: wesiT ecnobebina mosarCelisaTvis sa
- Page 94 and 95: dabrunebas Sps `baTumis navTobgadam
- Page 96 and 97: 30.06.04w. gadawyvetileba, da saqme
- Page 98 and 99: saqmeze ar aris warmodgenili arc er
- Page 100 and 101: me-16 muxlis 1-li nawilis safuZvelz
- Page 102 and 103: sakasacio palatis sxdomaze kasatori
- Page 104 and 105: saTanado Sesrulebis mniSvnelovan pi
- Page 106 and 107: # bs-806-393(k-05) 2 ivnisi, 2006 w
- Page 108 and 109: daricxva ganxorcielda reabilitaciis
- Page 110 and 111:
dRes finansTa saministros sagangebo
- Page 112 and 113:
aionulma sasamarTlom gaiziara mopas
- Page 114 and 115:
Semowmebis Sedegad mivida im daskvn
- Page 116 and 117:
legioni warmoadgenda specialur sama
- Page 118 and 119:
aqraZis saSemosavlo gadasaxadis daq
- Page 120 and 121:
gareSe gadawyvita specialistebis mo
- Page 122 and 123:
16169 lari - ZiriTadi Tanxa 8248 la
- Page 124 and 125:
saapelacio sasamarTlos ganCineba sa
- Page 126 and 127:
moqmedeba, ris gamoc sagadasaxado d
- Page 128 and 129:
apelanti saapelacio saCivriT iTxovd
- Page 130 and 131:
sakasacio sasamarTlo ssk-is 407-e m
- Page 132 and 133:
sakasacio sasamarTlo Tvlis, rom sag
- Page 134 and 135:
gadasaxadis gadaxdis qviTari regist
- Page 136 and 137:
gadasaxadis gadamxdelebze, agreTve,
- Page 138 and 139:
gziT mopovebis, rogorc makvalificir
- Page 140 and 141:
96.2. muxlis Sesabamisad, administr