s a x e l S e k r u l e b o s a m a r T a l i
s a x e l S e k r u l e b o s a m a r T a l i s a x e l S e k r u l e b o s a m a r T a l i
aleulobis gamokvlevis mizniT, saqme xelaxali ganxilvisaTvis daubrunda saolqo sasamarTlos. Tbilisis saolqo sasamarTlos samoqalaqo da samewarmeo saqmeTa kolegiis 2004w. 5 ivlisis gadawyvetilebiT ss „azotis“ Segebebuli sarCelidakmayofilda. sasamarTlo kolegiam daadgina, rom ss Razotsa“ da Ralso trans interneiSenel ltd-s“ Soris 2000w. 20 marts daido nardobis xelSekruleba. sk-is 327-e muxlis pirveli da meore punqtebis Sesabamisad, mxareebi SeTanxmdnen mis yvela arsebiT pirobaze saamisod gaTvaliswinebuli formiT. sasamarTlom dadgenilad miiCnia, rom ss Razotsa“ da „also trans interneSgl-s“ Soris 2000w. 20 martis nardobis xelSekruolebiT, „alsos“ mier aRebuli valdebuleba kaprolaqtamis warmoebisaTvis 2.774.969 aTasi aSS dolaris Rirebulebis nedleulis miwodebis Sesaxeb, Sesrulda nawilobriv da ss „azots“ miawoda mxolod 690 aTasi aSS dolaris saqoneli, ris gamoc am ukanasknelma ver SeZlo produqciis, kerZod, kaprolaqtamis warmoebab kompania „also trans interneiSenelma“ ver gaimarjva ra ss Razotze“ gamocxadebul tenderSi, Zvirad Rirebuli platinis badeebi, romelic aucilebelia kaprodaqtamis warmoebisaTvis, saqarTvelodan gaitana, rac nardobis xelSekrulebis Seusruleblobis safuZveli gaxda. sasamarTlo kolegiam miuTiTa, rom 2004w. 25 martis auditoris daskvniT, kaprolaqtamis damzadebis SemTxvevaSi, ss „azots“ unda mieRo gadamuSavebis Rirebuleba – 600 aSS dolari 1 tonaze, sadac Sedis mogeba. ss „azotsa“ da „also trans interneiSenel ltd-s“ mier ormxrivad SeTanxmebuli kalkulaciiT gaTvaliswinebulia savaraudo mogeba gadamuSavebis Rirebulebi – 536.86 aSS dolaris 6.173%-i anu 33.14 aSS dolari 1 tonaze. ss „azotsa“ da „also trans interneiSenel ltd-s“ Soris dadebuli sanardo xelSekruleba iTvaliswinebda weliwadSi 36000 tona kaprodaqtamis gamoSvebas, rac TveSi Seadgens 3000 tonas. aqedan gamomdinare, miuRebeli Semosavali erT Tveze gaangariSebiT Seadgens 99.420 aSS dolars. vinaidan kaprodaqtamis warmoeba unda dawyebuliyo 2000w. agvisto-seqtemberSi, xolo nardobis xelSekruleba ZalaSia 5w. ganmavlobaSi, miuRebelma Semosavalma mTlian periodze, 2000w. agvisto-seqtembridan 2005w. 20 martamde, 5.567.520 aSS dolari Seadgina. sasamarTlom miuTiTa, rom „also trans interneiSenel ltd-s“ ss „azotisaTvis“ unda miewodebina 2.774.969 aSS dolaris Rirebulebis nedleuli da miuwodebeli darCa 2.142.681 mln. aSS dolaris Rirebulebis nedleuli. nardobis xelSekrulebis 103-e muxliT gaTvaliswinebul iqna sauravi miuwodebeli nedleulis Rirebulebis 0.1%-is odenobiT, rac Seadgens 2.142 aSS dolars. ss „azotis“ mier kaprolaqtamis damzadebis SemTxvevaSi SesaZlo mogebis odenoba da nedleulis miuwodeblobis gamo, gaTvaliswinebuli sauravis odenoba warmoadgens nardobis xelSekrulebis SeusruleblobiT ss „azotisaTvis“ miyenebul zarals – 5.569.662 dolars. kolegiam miuTiTa sk-is 633-e, 411-e da 412-e muxlebze da miiCnia, rom nardobis xelSekrulebis Seusruleblobis gamo, ss „azotisaTvis“ zianis miyeneba, auditoris mier gansazRvruli odenobiT, mopasuxe „also trans interneSenelisaTvis“ winaswar iyo savaraudo, xolo xelSekrulebis Seusrulebloba ki zianis dadgomis uSualo Sedegib kolegiam aseve daadgina, rom mopasuxes nedleuli unda miewodebina DDP-is meTodiT, nedleulis ganbaJebiT, rac ar Seusrulebia. saolqo sasamarTlos zemoaRniSnuli gadawyvetileba „also trans interneiSenel limitedma“ gaasaCivra sakasacio wesiT. kasatoris ganmartebiT, gasaCivrebuli gadawyvetileba gamotanilia materialuri da saproceso normeris darRveviT. aRniSnuli saqme araerTi sasamarTlo sxdomis ganxilvis sagani iyo, razedac sabolood saqarTvelos uzenaesma sasamarTlom 2003w. 17 dekembris ganCinebiT saqme gadaugzavna saolqo sasamarTlos im miTiTebebiT, Tu ra fargolebSi unda momxdariyo saqmis ganxilva da zaralis odenobis gansazRvra, vinaidan sxva danarCeni faqtobrivi da samarTlebrivi garemoebebi iyo dadgenili da saqmeSi aranairi axali garemoeba ar iyo aRmoCenili, rasac kolegiam ignorireba gaukeTa, kerZod, ar gaiTvaliswina is garemoeba, rom 2000w. 20 martis nardobis xelSekruleba, xelSekrulebis moqmedebis zogadi vadis miuxedavad, iTvaliswinebda yoveli Tvis 20 ricxvSi mxareTa Soris SeTanxmebasa da dokumentaciis gaformebas momdevno „dasagegm periodSi“ gamosaSvebi produqciis warmoebaze, mis odenobaze, produqciis warmoebis fasze, nedleulis miwodebis grafikze, cvlilebebsa da damatebebze. 118
xelSekrulebis arc erT punqtSi ar aris miTiTebuli, rom kaprolaqtamis warmoeba unda momxdariyo yovelTviurad, Sesabamisad, ar aris gaTvaliswinebuli misi warmoebis moculoba. xelSekrulebis mixedviT, aSkaraa, rom periodis da warmoebuli produqciis odenobis dagegmva orive mxaris valdebulebas warmoadgenda, damokidebuli iyo mxareTa nebasa da maT SesaZleblobebze, Sesabamisad, Tuki aseTi SeTanxmeba ar iqneboda miRweuli da werilobiTi formiT dafiqsirebuli, verc erT mxares veraviTari valdebuleba ver daekisreboda. kasatoris azriT, amdagvari SeTanxmeba „dasagegm periodze“ moxda mxolod erTxel da amitomac, uzenaesma sasamarTlom swored miiCnia, rom zaralis anazRaurebis periodis gansazRvrisas unda gamoyenebuliyo mxolod erTxel da amitomac, uzenaesma sasamarTlom swored miiCnia, rom zaralis anazRaurebis periodis gansazRvrisas unda gamoyenebuliyo mxolod erTi Tve. gasaCivrebuli gadawyvetilebiT kolegiam miTiTebuli vada ar gamoiyena da zaralis daangariSebis vada 6 Tvidan 5 wlamde ukanonod gazarda. kasatoris miTiTebiT, saolqo sasamarTlo miiCnevs sk-is 327-e muxlis Sesabamisad dadebuli nardobis xelSekrulebis siswores, Tumca ar iTvaliswinebs am muxliT gansazRvrul im valdebulebas, romliTac unda momxdariyo momavali saqmianobisa da produqciis odenobis Taobaze SeTanxmebebis gaformeba. amasTan, es ar iyo mxolod „also trans interneSenel limitedis“ valdebuleba, aramed nardobis xelSekrulebiT warmoadgenda orive mxaris valdebulebas, Sesabamisad, zaralis daangariSeba 5 welze ukanonoa. mxaris azriT, gaugebaria Tu ra daedo safuZvlad kolegiis mier sk-is 633-e muxlis pirveli punqtis gamoyenebas, romeli moqmedeba ar iyo Sesrulebuli „also trans interneSenel limitedis“ mier, rac saolqo sasamarTlom xelSekrulebis darRvevad miiCnia. mxaris azriT, sasamarTlo Tavis gadawyvetilebis erT-erT safuZvlad aseve miuTiTebs samoqalaqo sk-is 411-e muxls, magram ar msjelobs imaze, Tu romelma mxarem da ra garemoebebSi ar moaxdina masze dakisrebuli valdebulebebi. kasatoris azriT, sasamarTlom arasworad gamoiyena sk-is 412-e muxli, vinaidan movalesTvis zians Seadgenda mxolod pirveli da erTaderTi mxareTa Soris SeTanxmebuli kaprolaqtamis raodenobis warmoebis ar ganxorcielebis Sedegad miuRebeli mogeba. sxva raime savaraudo zaralis arseboba ukanonoa, vinaidan es ar gamomdinareobs xelSekrulebidan da mxareTa SeTanxmebidan. amasTan, ss „azots“ yovelTvis SeeZlo, mis gareSe ewarmoebina produqcia da moexdina misi realizacia. kasatoris azriT, sasamarTlom saerTod ar gamoiyena sk-is 414-e muxli, sadac pirdapir aris mocemuli moTxovna, rom zianis odenobis dasadgenad unda gaTvaliswinebuliyo xelSekrulebis Sesrulebis dro da adgili. sasamarTlom mxedvelobaSi ar miiRo, rom ss „azots“ araerTxel Seuwyda eleqtroenergiis miwodeba, rac niSnavs imas, rom aseT periodebSi ss „azoti“ ver moaxdenda veranairi produqciis gamoSvebas. sasamarTlos unda exelmZRvanela sk-is 394-e da 415-e muxlebiT. aseve ar yofila msjeloba imis Taobaze, rom zianis gamowvevas TviT ss „azotmac“ Seuwyo xeli imiT, rom ver moaxerxa saqarTveloSi Camotanili masalebis miReba, rac, Sesabamisad, ganTavsda sabaJo sawyobebSi, xolo, xelSekrulebidan gamomdinare, aRniSnuli masalebi unda mieRo ss „azotis“ mier. xelSekrulebis danarTebis Tanaxmad, ss Razots“ unda moexdina garkveuli samuSaoebis warmoeba da masalebis da nedleulis SeZena, rac realurad ar ganuxorcielebia, riTac TviTonve Seuwyo xeli nardobis xelSekrulebis moSlasa da zaralis anazRaurebas, romelic ss Razots“ realurad miadga kasatoris braleuli qmedebiT da es jamSi Seadgens mxolod 99.240 aSS dolars. sasamarTlom araswori interpretacia misca saerTaSoriso savaWro urTierTobebSi miRebul termin DDP-s da miiCnia, rom yvelaferi kasatoris valdebulebas warmoadgenda, rodesac garkveul masalebze ss „azotma“ Tavisi valdebulebebi ar Seasrula. kasatorma moiTxova gasaCivrebuli gadawyvetilebis gauqmeba da axali gadawyvetilebiT ss „azotisaTvis“ gadasaxdeli zaralis 99240 aSS dolariT ganisazRvra. samotivacio nawili: sakasacio palata saqmis masalebis Seswavlisa da gasaCivrebuli ganCinebis iuridiuli dasabuTebis Semowmebis Sedegad miiCnevs, rom sakasacio saCivari unda dakmayofildes, Tbilisis saolqo sasamarTlos samoqalaqo da samewarmeo saqmeTa kolegiis 2004w. 5 119
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xelSekrulebis arc erT punqtSi ar aris miTiTebuli, rom kaprolaqtamis warmoeba unda<br />
momxdariyo yovelTviurad, Sesabamisad, ar aris gaTvaliswinebuli misi warmoebis moculoba.<br />
xelSekrulebis mixedviT, aSkaraa, rom periodis da warmoebuli produqciis odenobis<br />
dagegmva orive mxaris valdebulebas warmoadgenda, damokidebuli iyo mxareTa nebasa da maT<br />
SesaZleblobebze, Sesabamisad, Tuki aseTi SeTanxmeba ar iqneboda miRweuli da werilobiTi<br />
formiT dafiqsirebuli, verc erT mxares veraviTari valdebuleba ver daekisreboda.<br />
kasatoris azriT, amdagvari SeTanxmeba „dasagegm periodze“ moxda mxolod erTxel da<br />
amitomac, uzenaesma sasamarTlom swored miiCnia, rom zaralis anazRaurebis periodis<br />
gansazRvrisas unda gamoyenebuliyo mxolod erTxel da amitomac, uzenaesma sasamarTlom<br />
swored miiCnia, rom zaralis anazRaurebis periodis gansazRvrisas unda gamoyenebuliyo<br />
mxolod erTi Tve. gasaCivrebuli gadawyvetilebiT kolegiam miTiTebuli vada ar gamoiyena<br />
da zaralis daangariSebis vada 6 Tvidan 5 wlamde ukanonod gazarda. kasatoris miTiTebiT,<br />
saolqo sasamarTlo miiCnevs sk-is 327-e muxlis Sesabamisad dadebuli nardobis<br />
xelSekrulebis siswores, Tumca ar iTvaliswinebs am muxliT gansazRvrul im<br />
valdebulebas, romliTac unda momxdariyo momavali saqmianobisa da produqciis odenobis<br />
Taobaze SeTanxmebebis gaformeba. amasTan, es ar iyo mxolod „also trans interneSenel<br />
limitedis“ valdebuleba, aramed nardobis xelSekrulebiT warmoadgenda orive mxaris<br />
valdebulebas, Sesabamisad, zaralis daangariSeba 5 welze ukanonoa. mxaris azriT,<br />
gaugebaria Tu ra daedo safuZvlad kolegiis mier sk-is 633-e muxlis pirveli punqtis<br />
gamoyenebas, romeli moqmedeba ar iyo Sesrulebuli „also trans interneSenel limitedis“<br />
mier, rac saolqo sasamarTlom xelSekrulebis darRvevad miiCnia. mxaris azriT,<br />
sasamarTlo Tavis gadawyvetilebis erT-erT safuZvlad aseve miuTiTebs samoqalaqo sk-is<br />
411-e muxls, magram ar msjelobs imaze, Tu romelma mxarem da ra garemoebebSi ar moaxdina<br />
masze dakisrebuli valdebulebebi. kasatoris azriT, sasamarTlom arasworad gamoiyena sk-is<br />
412-e muxli, vinaidan movalesTvis zians Seadgenda mxolod pirveli da erTaderTi mxareTa<br />
Soris SeTanxmebuli kaprolaqtamis raodenobis warmoebis ar ganxorcielebis Sedegad<br />
miuRebeli mogeba. sxva raime savaraudo zaralis arseboba ukanonoa, vinaidan es ar<br />
gamomdinareobs xelSekrulebidan da mxareTa SeTanxmebidan. amasTan, ss „azots“ yovelTvis<br />
SeeZlo, mis gareSe ewarmoebina produqcia da moexdina misi realizacia. kasatoris azriT,<br />
sasamarTlom saerTod ar gamoiyena sk-is 414-e muxli, sadac pirdapir aris mocemuli<br />
moTxovna, rom zianis odenobis dasadgenad unda gaTvaliswinebuliyo xelSekrulebis<br />
Sesrulebis dro da adgili. sasamarTlom mxedvelobaSi ar miiRo, rom ss „azots“<br />
araerTxel Seuwyda eleqtroenergiis miwodeba, rac niSnavs imas, rom aseT periodebSi ss<br />
„azoti“ ver moaxdenda veranairi produqciis gamoSvebas. sasamarTlos unda exelmZRvanela<br />
sk-is 394-e da 415-e muxlebiT. aseve ar yofila msjeloba imis Taobaze, rom zianis<br />
gamowvevas TviT ss „azotmac“ Seuwyo xeli imiT, rom ver moaxerxa saqarTveloSi<br />
Camotanili masalebis miReba, rac, Sesabamisad, ganTavsda sabaJo sawyobebSi, xolo,<br />
xelSekrulebidan gamomdinare, aRniSnuli masalebi unda mieRo ss „azotis“ mier.<br />
xelSekrulebis danarTebis Tanaxmad, ss Razots“ unda moexdina garkveuli samuSaoebis<br />
warmoeba da masalebis da nedleulis SeZena, rac realurad ar ganuxorcielebia, riTac<br />
TviTonve Seuwyo xeli nardobis xelSekrulebis moSlasa da zaralis anazRaurebas,<br />
romelic ss Razots“ realurad miadga kasatoris braleuli qmedebiT da es jamSi Seadgens<br />
mxolod 99.240 aSS dolars. sasamarTlom araswori interpretacia misca saerTaSoriso<br />
savaWro urTierTobebSi miRebul termin DDP-s da miiCnia, rom yvelaferi kasatoris<br />
valdebulebas warmoadgenda, rodesac garkveul masalebze ss „azotma“ Tavisi<br />
valdebulebebi ar Seasrula. kasatorma moiTxova gasaCivrebuli gadawyvetilebis gauqmeba da<br />
axali gadawyvetilebiT ss „azotisaTvis“ gadasaxdeli zaralis 99240 aSS dolariT<br />
ganisazRvra.<br />
samotivacio nawili:<br />
sakasacio palata saqmis masalebis Seswavlisa da gasaCivrebuli ganCinebis iuridiuli<br />
dasabuTebis Semowmebis Sedegad miiCnevs, rom sakasacio saCivari unda dakmayofildes,<br />
Tbilisis saolqo sasamarTlos samoqalaqo da samewarmeo saqmeTa kolegiis 2004w. 5<br />
119
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