administraciul da sxva kategoriis saqmeebze # 7 ivlisi (lurji ...
administraciul da sxva kategoriis saqmeebze # 7 ivlisi (lurji ...
administraciul da sxva kategoriis saqmeebze # 7 ivlisi (lurji ...
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aRniSnuli mosazrebis <strong>da</strong>sa<strong>da</strong>stureblad saolqo sasamarTlos kolegiam miuTiTa, rom<br />
saga<strong>da</strong>saxado kodeqsis 272-e muxlis me-11 muxlis `b~ qvepunqtiT, me-15 punqtiT 1997w. 1<br />
seqtembri<strong>da</strong>n Zala<strong>da</strong>kargulad CaiTvala `saqarTvelos 1996w. saxelmwifo biujetis<br />
Sesaxeb~ kanonis me-18 muxli, 27.12.96w kanonis me-6 muxli, ris Semdegac 03.09.97w.<br />
kanoniT kodeqsis 273-e muxls <strong>da</strong>emata me-7 punqti imis Sesaxeb, rom 1998 w. ianvramde<br />
dsT-s farglebSi saqonlis eqsportisa <strong>da</strong> importis dros dRg-s <strong>da</strong> aqcizis mimarT<br />
gamoiyeneba am kodeqsis miRebamde moqmedi reJimi anu `saga<strong>da</strong>saxado sistemis safuZvlebis<br />
Sesaxeb~ kanonis 21-e <strong>da</strong> `saqarTvelos saga<strong>da</strong>saxado sistemis maregulirebel<br />
sakanonmdeblo aqtebSi cvlilebebis <strong>da</strong> <strong>da</strong>matebebis Setanis Sesaxeb~ 27.12.96w. kanonis me-<br />
6 muxlebi.<br />
saolqo sasamarTlos klegiis ga<strong>da</strong>wyvetileba sakasacio wesiT gasaCivr<strong>da</strong> ss<br />
`TbilnavTobproduqti-95~-is mier, romelmac moiTxova Tbilisis saolqo sasamarTlos<br />
02.04.02w. ga<strong>da</strong>wyvetilebis gauqmeba. kasatori aRniSnavs, rom `saqarTvelos mTavrobasa <strong>da</strong><br />
azerbaijanis respublikis mTavrobas Soris Tavisufali vaWrobis Sesaxeb~ SeTanxmebis<br />
pirveli muxlis Tanaxmad mxareebi ar iyeneben sabaJo ga<strong>da</strong>saxadebs <strong>da</strong> ekvivalenturi<br />
qmedebis mqone begaras, termini `sabaJo ga<strong>da</strong>saxadi <strong>da</strong> ekvivalenturi qmedebis mqone<br />
begara~ gulisxmobs dRg-s, vinai<strong>da</strong>n sabaJo kodeqsis 71-e muxlis Tanaxmad sabaJo<br />
ga<strong>da</strong>saxdelebSi igulisxmeba ga<strong>da</strong>saxadebi <strong>da</strong> mosakrebeli, amave muxlis meore nawilis<br />
Tanaxmad ga<strong>da</strong>saxadebia: sabaJo, dRg, aqcizi. `saqarTvelos mTavrobasa <strong>da</strong> azerbaijanis<br />
respublikis mTavrobas Soris Tavisufali vaWrobis Sesaxeb~ SeTanxmeba warmoadgens<br />
saerTaSoriso aqts, romelic saqarTvelos konstituciis me-6 muxlis me-2 punqtis<br />
Sesabamisad aqve upiratesi iuridiuli Zala Si<strong>da</strong>saxelmwifoebrivi normatiuli aqtebis<br />
mimarT. `normatiuli aqtebis Sesaxeb~ me-19 muxliT <strong>da</strong>dgenili normatiuli aqtebis<br />
ierarqiis mixedviT sasamarTlos upiratesoba un<strong>da</strong> mieniWebia saerTaSoriso SeTanxmebis<br />
normebisaTvis, miuxe<strong>da</strong>vad amisa sasamarTlo kolegiam saerTod gverdi auara miTiTebuli<br />
saerTaSoriso SeTanxmebis normebis Sefasebas.<br />
kasatori aRniSnavs agreTve, rom `saqarTvelos mTavrobasa <strong>da</strong> azerbaijanis respublikis<br />
mTavrobas Soris saqonlis (samuSaos, momsaxurebis) eqsportisas <strong>da</strong> importisas iribi<br />
ga<strong>da</strong>saxadebis amoRebis principebis Sesaxeb~ 27.12.97w. xelmowerili SeTanxmebam, romelic<br />
25.06.98w. iqna ratificirebuli, SemoiRo importirebul saqonelze, maT Soris dizelis<br />
sawvavze, dRg ga<strong>da</strong>x<strong>da</strong>. aRniSnuli SeTanxmebiT Seicvala 08.03.96w. xelmowerili<br />
SeTanxmebiT <strong>da</strong>dgenili Tavisufali vaWrobis reJimi, 08.03.96w. SeTanxmebiT produqciis<br />
eqsport-importze dRg-s ga<strong>da</strong>x<strong>da</strong> rom moiazrebodes cxadia 1997w. SeTanxmeba ar<br />
miuTiTeb<strong>da</strong> dRg-s ga<strong>da</strong>xdis <strong>da</strong>wesebaze. kasatori Tvlis, rom azerbaijanis respubliki<strong>da</strong>n<br />
Semotanil dizelis sawvavze 27.12.97w. SeTanxmebis ratifikaciamde (25.06.97w.)<br />
azerbaijanis respubliki<strong>da</strong>n Semotanil dizelis sawvavze dRg-s ga<strong>da</strong>x<strong>da</strong> ar un<strong>da</strong><br />
momx<strong>da</strong>riyo. sakasacio saCivarSi yuradReba aris gamaxvilebuli im garemoebaze, rom<br />
sasamarTlo kolegiis mier gamoyenebuli 27.12.96w. kanonis me-6 muxliT ar Sesula raime<br />
cvlileba romelime sakanonmdeblo aqtSi, amasTanave TviT me-6 muxli ewinaaRmdegeba<br />
08.03.96w. xelmoweril saerTaSoriso SeTanxmebas. zemoaRniSnuli<strong>da</strong>n gamomdinare,<br />
kasatorma moiTxova gasaCivrebuli ga<strong>da</strong>wyvetilebis gauqmeba, ssk-s 411-e muxlis<br />
safuZvelze axali ga<strong>da</strong>wyvetilebis miReba, mopasuxisaTvis 500393 laris ga<strong>da</strong>xdis<br />
<strong>da</strong>kisreba an sabaJo ga<strong>da</strong>saxadebis angariSSi CaTvlis <strong>da</strong>valdebuleba.<br />
sakasacio palatis sxdomaze kasatoris warmomadgenelma mxari <strong>da</strong>uWira sakasacio saCivars<br />
<strong>da</strong> moiTxova misi <strong>da</strong>kmayofileba. mowinaaRmdege mxaris – finansTa saministros sabaJo<br />
departamentis waromadgenelma aRniSna, rom ss `TbilnaTvobprodqti-95~ dRg-s sa<strong>da</strong>vo<br />
Tanxa kanonmdeblobis moTxovnaTa sruli <strong>da</strong>cviT <strong>da</strong>ericxa, Tavisufali vaWrobis Sesaxeb<br />
SeTanxmebaSi cneba `sabaJo ga<strong>da</strong>saxadi~ moicavs Sesabamisi qveynis kanonmdeblobiT<br />
<strong>da</strong>wesebul sabaJo ga<strong>da</strong>saxadis saxeebs, <strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadi, romlis<br />
ga<strong>da</strong>xdevinebis marTlzomierebas sa<strong>da</strong>vod xdis kasatori, ar aris sabaJo ga<strong>da</strong>saxadis<br />
Semadgeneli nawili. mowinaaRmdege mxaris warmomadgenelma iTxova sakasacio saCivris<br />
<strong>da</strong>kmayofilebaze uaris Tqma usafuZvlobis gamo, gasaCivrebuli ga<strong>da</strong>wyvetilebis ucvlelad<br />
<strong>da</strong>toveba.<br />
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