saqarTvelos uzenaesi sasamarTlos administraciul saqmeTa ...

saqarTvelos kanonis me-17 muxlis Tanaxmad, samsaxurebrivi movaleobisSesrulebasTan dakavSirebuli aRmasruleblis moTxovnebis Sesrulebasavaldebuloa yvela fizikuri da iuridiuli pirisaTvis, miuxedavad maTidaqvemdebarebisa da organzaciul-samarTlebrivi formisa. amave kanonis 38.6muxlis mixedviT Tanxis gadaxdevinebasTan dakavSirebul saqmeebze gadaxdilisafasuris odenobis zeda zRvari ar unda aRematebodes 7%-s. saapelaciosasamarTlos mosazreba imis Sesaxeb, rom 7 dRian vadaSi movalis mierCaricxuli 121 540 laridan pirvel rigSi dafarul iqna saaRsrulebomosakrebeli, xolo darCenili TanxiT daifara kreditoris davalianeba, risgamoc kreditorma srulad ver miiRo davalianebis Tanxa 121 540 lari, aradasturebs 7%-iani ganakveTis gavrcelebas ara mxolod vadaSi gadauxdel,aramed agreTve gansazRvrul droSi gadaxdil Tanxazec. sakasacio palataaRniSnavs, rom `saaRsrulebo warmoebaTa Sesaxeb~ saqarTvelos kanonis 38-emuxlis me-6 punqtSi da saqarTvelos iusticiis ministris 30.07.10w. #144brZanebiT damtkicebuli `saaRsrulebo warmoebaTa Sesaxeb saqarTveloskanoniT gaTvaliswinebuli safasurebis odenobis da gadaxdis wesis~ me-2muxlis me-2 punqtSi miTiTebuli aRsasrulebeli moTxovnis 7 % ganekuTvnebaaRsrulebis erovnuli biuros mier gaweuli momsaxurebisaTvis dadgenilsavaldebulo gadasaxdels, romelic iricxeba aRsrulebis erovnuli biurosangariSze da gaangariSebuli unda iyos saaRsrulebo dokumentiTgaTvaliswinebuli fuladi saxsrebidan, aRsasrulebeli moTxovnis farglebSi.Tavis mxriv aRsasrulebeli moTxovna niSnavs ara ukve aRsrulebulmoTxovnas, aramed - momavalSi aRsasrulebels. miuxedavad imisa, rom Sps `...~sarCelis da saapelacio saCivris erTerT ZiriTad safuZvlad uTiTebdaaRniSnul garemoebas, arc pirveli instanciis da arc saapelacio sasamarTlomar iqonia msjeloba aRsasrulebeli moTxovnis moculobaze. saapelaciosasamarTlos ar dausabuTebia Tu ratom unda gavrceldes aRsrulebissafasuris 7%-iani ganakveTi gadawyvetilebis aRsrulebis Sesaxeb winadadebisnebayoflobiTi SesrulebisaTvis kanoniT dadgenil vadaSi gadaxdil Tanxazec.mxedvelobaSia misaRebi agreTve is garemoeba, rom ,,saaRsrulebowarmoebaTa Sesaxeb” kanonis 38-e muxlis me-5 punqtis Tanaxmad, aRsrulebissafasuris gadaxda ekisreba movales, amave kanonis 38-e muxlis me-9 punqtis,saqarTvelos iusticiis ministris 30.07.10w. #144 brZanebiT damtkicebuliwesis me-2 muxlis Tanaxmad, aRsrulebis xarji pirvel rigSi im SemTxvevaSiifareba, ukeTu moTxovna arasrulad an etapobrivad aris dakmayofilebuli,xolo Semdeg ifareba aRsrulebis safasuri da aRsasrulebeli moTxovnaamoRebuli Tanxis proporciulad. gansaxilvel SemTxvevaSi aRsasrulebeliTanxa dadgenil vadaSi iqna gadaxdili (saqmis masalebiT dasturdeba, rom Sps`...~ mier 14.09.2010w., anu kanoniT gansazRvrul SviddRian vadaSi, TbilisissaaRsrulebo biuros sadepozito angariSze gadairicxa sasamarTlogadawyvetilebiT dakisrebuli Tanxa – 121 540 lari, xolo 1215,40 larigadairicxa 21.09.2010w. (s.f. 59,67)). sakasacio palata aRniSnavs, rom10