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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samotivacio nawili:<br />
sakasacio sasamarTlom saqmis masalebis <strong>da</strong> sakasacio saCivris motivebis Seswavlis,<br />
mxareTa axsna-ganmartebebis mosmenis, gasaCivrebuli ga<strong>da</strong>wyvetilebis kanonierebis<br />
Semowmebis Sedegad Tvlis, rom sakasacio saCivari ar un<strong>da</strong> <strong>da</strong>kmayofildes Semdeg<br />
garemoebaTa gamo:<br />
saqmeze <strong>da</strong>dgenilad aris cnobili, rom ss `TbilnavTobproduqti-95~-ma 1997 w marti<strong>da</strong>n<br />
1997 w dekembris CaTvliT azerbaijanis respubliki<strong>da</strong>n importis sabaJo reJimSi Semoitana<br />
dizelis sawvavi, kasatoris mier importirebuli dizelis sawvavi warmoebulia<br />
azerbaijanis respublikaSi. ss `TbilnavTobproduqti-95~-is mier 1997 w marti<strong>da</strong>n<br />
dekembris CaTvliT importirebuli dizelis sawvavze <strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadis<br />
saxiT ga<strong>da</strong>xdilia 500393 lari.<br />
sakasacio palata Tvlis, rom kasatoris mier azerbaijanis respubliki<strong>da</strong>n<br />
naTvobproduqtebis Semotanis droisaTvis moqmedi kanonmdebloba <strong>da</strong> <strong>da</strong>debuli<br />
saerTaSoriso xelSekrulebebi iTvaliswinebdnen navTobproduqtebis SemotanisaTvis<br />
<strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>x<strong>da</strong>s. `saqarTvelos 1996w. saxelmwifo biujetis Sesaxeb~<br />
09.02.96w. kanonis me-18 muxlis Tanaxmad `saga<strong>da</strong>saxado sistemis safuZvlebis Sesaxeb~<br />
21.12.93w. kanonis 21-e muxls <strong>da</strong>emata debuleba dsT-s qveynebSi saqarTvelo<strong>da</strong>n gatanili<br />
saqonlis aqciziT <strong>da</strong> dRg-Ti <strong>da</strong>begvris, xolo am qveynebSi warmoebuli <strong>da</strong> saqarTveloSi<br />
Semotanili saqonlis dRg-sa <strong>da</strong> sabaJo ga<strong>da</strong>saxadisagan gaTavisuflebis Sesaxeb.<br />
`saqarTvelos 1996w. saxelmwifo biujetis Sesaxeb~ kanonis me-8 <strong>da</strong> 21-e muxlebiT, amave<br />
kanonis me-18 muxlisagan gan<strong>sxva</strong>vebiT, saqarTvelos teritoriaze importirebul<br />
navTobproduqtebze sabaJo, aqcizis <strong>da</strong> dRg-s sanacvlod SemoRebul iqna fiqsirebuli<br />
ga<strong>da</strong>saxadi sabaJo Rirebulebis 15%-is odenobiT. `saqarTvelos 1997w. saxelmwifo<br />
biujetis Sesaxeb~ kanonis 27-e muxlis mixedviT, ZalaSi <strong>da</strong>rCa wina wlis saxelmwifo<br />
biujetis Sesaxeb kanonis me-18 muxli. amasTanave `saqarTvelos saga<strong>da</strong>saxado sistemis<br />
maregulirebel sakanonmdeblo aqtebSi cvlilebebisa <strong>da</strong> <strong>da</strong>matebebis Sesaxeb~ 27.12.96w.<br />
kanonis me-6 muxlSi aRiniSna, rom dsT-s qveynebi<strong>da</strong>n naTvobproduqtebis importi ibegreba<br />
<strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saadiT. is, rom aRniSnuli norma ar Seicavs raime miTiTebas<br />
sakaonmdeblo aqtebSi cvlilebebis Setanis Sesaxeb ar gamoricxavs mis gamoyenebas,<br />
`normatiuli aqtebis Sesaxeb~ kanonis 26-e muxlis Tanaxmad, <strong>sxva</strong><strong>da</strong><strong>sxva</strong> normatiuli<br />
aqtebis normebis erTmaneTTan winaaRmdegobis SemTxvevaSi gamoiyeneba ufro gvian miRebuli<br />
normatiuli aqti. gar<strong>da</strong> amisa, `saqarTvelos saga<strong>da</strong>saxado sistemis maregulirebel<br />
sakanonmdeblo aqtebSi cvlilebebisa <strong>da</strong> <strong>da</strong>matebebis Setanis Sesaxeb~ saqarTvelos kanonis<br />
Taobaze~ saqarTvelos parlamentis 27.12.96w. <strong>da</strong>dgenilebis me-2 punqtiT `saqarTvelos<br />
saga<strong>da</strong>saxado sistemis maregulirebel sakanonmdeblo aqtebSi cvlilebebisa <strong>da</strong> <strong>da</strong>matebebis<br />
Setanis Sesaxeb~ saqarTvelos kanoniT gansazRvruli benzinisa <strong>da</strong> <strong>sxva</strong> navTobproduqtebis<br />
<strong>da</strong>begvris reJimi <strong>da</strong> saga<strong>da</strong>saxado ganakveTebis amoqmedebis va<strong>da</strong> 1997w. 10 ianvriT<br />
ganisazRvra (amave TariRi<strong>da</strong>n `sabaJo ga<strong>da</strong>saxadis Sesaxeb~ saqarTvelos kanonis Taobaze~<br />
27.12.96w. <strong>da</strong>dgenilebiT SemoRebul iqna sabaJo ga<strong>da</strong>saxadis 12 procentiani ganakveTi<br />
navTobproduqtis importze). saga<strong>da</strong>saxado kodeqsis 272-e muxlis me-11 punqtis `b~<br />
qvepunqtis Tanaxmad 1997 w 1 seqtembri<strong>da</strong>n Zala<strong>da</strong>kargulad gamocxad<strong>da</strong> 27.12.96w. kanoni,<br />
magram saga<strong>da</strong>saxado kodeqsSi 03.09.97w. kanoniT Setanili cvlilebebis Sedegad 273-e<br />
muxlis me-7 nawilSi aRiniSna, rom `1998w. 1 ianvramde dsT-s farglebSi saqonlis<br />
eqsportisa <strong>da</strong> importis dros dRg-s <strong>da</strong> aqcizis mimarT gamoiyeneba am kodeqsis miRebamde<br />
moqmedi reJimi~. amdenad ss `TbilnaTvobprodqti-95~-is mier azerbaijanis respubliki<strong>da</strong>n<br />
naTvobproduqtis Semotanisas moqmedi kanonmdebloba iTvaliswineb<strong>da</strong> dizelis sawvavis<br />
importisaTvis <strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong>s, navTobproduqtis<br />
ganxorcielebuli importi saga<strong>da</strong>saxado kodeqsis 101-e muxlis me-3 nawilis, 109-e<br />
muxlis Tanaxmad ar warmoadgen<strong>da</strong> dRg-<strong>da</strong>n ganTavisuflebis safuZvels. aRniSnuli<strong>da</strong>n<br />
gamomdinare, marTebulia saolqo sasamarTlos kolegiis <strong>da</strong>skvna imis Sesaxeb, rom sabaJo<br />
departamentma sworad <strong>da</strong>aricxa dRg ss `TbilnavTobproduqti-95~ mier azerbaijanis<br />
respubliki<strong>da</strong>n importirebul sawvavze.<br />
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