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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saqarTvelos parlamentis 16.04.97w. <strong>da</strong>dgenilebiT ratificirebuli `saqarTvelos<br />
mTavrobasa <strong>da</strong> azerbaijanis respublikis mTavrobas Soris Tavisufali vaWrobis Sesaxeb~<br />
08.03.96w. SeTanxmebis pirveli punqtis Tanaxmad `monawile mxareebi ar iyeneben sabaJo<br />
ga<strong>da</strong>saxadebsa <strong>da</strong> ekvivalenturi qmedebis mqone begaras saqonlis eqsportsa <strong>da</strong> importze,<br />
romelic warmoSobilia erT-erTi monawile mxaris sabaJo teritorii<strong>da</strong>n <strong>da</strong> gankuTvnilia<br />
meore monawile mxaris sabaJo teritoriisaTvis. umarTebuloa kasatoris mosazreba imis<br />
Sesaxeb, rom sabaJo ga<strong>da</strong>saxadebsa <strong>da</strong> ekvivalenturi qmedebis mqone begaraSi igulisxmeba<br />
<strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadi, vinai<strong>da</strong>n <strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadi ar<br />
warmoadgens sabaJo ga<strong>da</strong>saxads, sabaJo ga<strong>da</strong>saxadis raime saxe<strong>sxva</strong>obas an sabaJo<br />
ga<strong>da</strong>saxadis ekvivalenturi qmedebis begaras. kasatoris mosazrebas ar a<strong>da</strong>sturebs agreTve<br />
sabaJo kodeqsis 71-e muxli, aRniSnul muxlSi saubaria sabaJo ga<strong>da</strong>saxdelebis<br />
ga<strong>da</strong>xdevinebaze, muxlis teqstis Tanaxmad ga<strong>da</strong>saxdelebSi moiazreba ga<strong>da</strong>saxadebi <strong>da</strong><br />
mosakreblebi. kodeqsis 71-e muxlis me-2 nawilis Tanaxmad, ga<strong>da</strong>saxadebSi<br />
gaTvaliswinebulia sabaJo, <strong>da</strong>matebuli Rirebulebis, aqcizis ga<strong>da</strong>saxadi, ga<strong>da</strong>saxadis<br />
miTiTebuli saxeobani, sabaJo mosakreblebTan erTad, erTobliobaSi Seadgenen sabaJo<br />
ga<strong>da</strong>saxdelebs <strong>da</strong> ara 08.03.96w SeTanxmebiT gaTvaliswinebul sabaJo ga<strong>da</strong>saxadebs. sabaJo<br />
kodeqsis 71-e muxlis me-2 nawilSi miTiTebuli ga<strong>da</strong>saxadebi warmoadgenen sabaJoze<br />
ga<strong>da</strong>saxdel ga<strong>da</strong>saxadebs <strong>da</strong> ara sabaJo ga<strong>da</strong>saxadebs, ukanasknelT ganekuTvneba sabaJo<br />
ga<strong>da</strong>saxadi <strong>da</strong> misi saxeebi (Cveulebrivi, sezonuri, gansakuTrebuli (specialuri,<br />
antidempinguri, sakompensacio), romlebsac erTobliobaSi sabaJo ga<strong>da</strong>saxadebaT moixseneben<br />
(ix. mag. `sabaJo tarifis Sesaxeb~ saxelmwifo sabWos 21.10.92w. dekretis 1-3, 5-6, 8-15,<br />
19-23 muxlebi, `sabaJo tarifisa <strong>da</strong> ga<strong>da</strong>saxadis Sesaxeb~ kanonis me-4, me-7 muxlis me-2,<br />
me-3 punqtebi, me-20 muxlis me-3, me-4 punqtebi). amdenad, safuZvels moklebulia<br />
kasatoris mosazreba imis Sesaxeb, rom saolqo sasamarTlos kolegias <strong>da</strong>matebuli<br />
Rirebulebis ga<strong>da</strong>saxadTan <strong>da</strong>kavSirebiT un<strong>da</strong> gamoeyenebina Si<strong>da</strong>saxelmwifoebriv<br />
kanonmdeblobasTan mimarTebaSi upiratesi iuridiuli Zalis mqone 08.03.96w. saerTaSoriso<br />
SeTanxmeba.<br />
zemoaRiSnuli<strong>da</strong>n gamomdinare, usafuZvloa agreTve kasatoris mosazreba imis Sesaxeb, rom<br />
`saqarTvelos mTavrobasa <strong>da</strong> azerbaijanis respublikis mTavrobas Soris saqonlis<br />
(samuSaos, momsaxurebis) eqsportisa <strong>da</strong> importisas iribi ga<strong>da</strong>saxadebis amoRebis<br />
principebis Sesaxeb~ 27.12.97w. SeTanxmebis ratificirebamde (25.06.98w) ar un<strong>da</strong><br />
momx<strong>da</strong>riyo dRg-s ga<strong>da</strong>x<strong>da</strong>. aRniSnuli SeTanxmebis ratificirebiT Zala ar <strong>da</strong>ukargavs<br />
Tavisufali vaWrobis Sesaxeb 08.03.96w. SeTanxmebas, ar momx<strong>da</strong>ra misi denonsacia,<br />
azerbaijanis respublikasTan <strong>da</strong>debuli aRniSnuli ori saerTaSoriso SeTanxmeba aranairad<br />
ar ewinaaRmdegeba erTmaneTs. Tavisufali vaWrobis Sesaxeb SeTanzmebiT gauqmebulia<br />
importze sabaJo ga<strong>da</strong>saxadebi an misi ekvivalenturi begara, xolo SeTanxmeba iribi<br />
ga<strong>da</strong>saxadebis amoRebis principebis Sesaxeb aregulirebs iribi ga<strong>da</strong>saxadebis (dRg, aqcizi)<br />
amoRebis principebs. iribi ga<strong>da</strong>saxadebis ga<strong>da</strong>xdis mowesrigebis saWiroeba swored imitom<br />
warmoiqmna, rom 08.03.96w. xelmowerili SeTanxmeba ar iTvaliswineb<strong>da</strong> maTi ga<strong>da</strong>xdisagan<br />
saqonlis gaTavisuflebas. 16.04.97w. ratificirebuli 08.03.96w. SeTanxmebis me-18 muxliT<br />
gaTvaliswinebuli SeTanxmebis Zalis <strong>da</strong>kargvis proceduris amoqmedebis SemTxvevaSic ki<br />
08.03.96w. SeTanxmeba kasatoris mier navTobproduqtebis Semotanis periodSi ar<br />
<strong>da</strong>kargav<strong>da</strong> Zalas, vinai<strong>da</strong>n SeTanxmeba kargavs Zalas SeTanxmebis moqmedebis Sewyvetis<br />
ganzraxvis Sesaxeb erT-erTi monawile mxaris mier werilobiTi Setyobinebis TariRi<strong>da</strong>n 12<br />
Tvis gasvlis Semdeg.<br />
zemoaRiSnuli<strong>da</strong>n gamomdinare, sakasacio palata Tvlis, rom sakasacio saCivarSi aRniSnul<br />
kanonis <strong>da</strong>rRvevebs ar aqvs adgili, saolqo sasamarTlos kolegiis ga<strong>da</strong>wyvetileba<br />
emyareba kanonmdeblobis moTxovnebs, ar arsebobs ssk-s 393.2 muxliT gaTvaliswinebuli<br />
sakasacio saCivris <strong>da</strong>kmayofilebis safuZveli. palata iTvaliswinebs imas, rom sakasacio<br />
palatis 05.06.02w. ganCinebiT ss `TbilnavTobproduqti-95~-is sakasacio saCivari<br />
umoZraod iqna <strong>da</strong>tovebuli, kasators mieca va<strong>da</strong> sakasacio saCivris xarvezis Sesavsebad,<br />
kerZod <strong>da</strong>vis sagnis Rirebulebi<strong>da</strong>n gamomdinare 5000 laris odenobis saxelmwifo baJis<br />
ga<strong>da</strong>saxdelad. kasatoris mier ga<strong>da</strong>xdil iqna 300 lari, ss `TbilnavTobproduqti-95~-is<br />
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