nawili II administraciuli saqmeebi 1

uzenaesi sasamarTlos administraciul da sxva kategoriis saqmeTa palatis mier sagadasaxado davebze
ganxiluli sakasacio saCivrebi davis sagnis Rirebulebis mixedviT
CASSATION CLAIMS HEARD ON TAXATION DISPUTES BY THE CHAMBER OF ADMINISTRATIVE AND OTHER CASES OF THE SUPREME COURT ACCORDING
TO THE VALUE OF THE SUBJECT OF THE DISPUTES
maT Soris davis sagnis Rirebulebis mixedviT (larebSi)
Among them - according to the value of the subject of the dispute
(in GEL)
50000-mde
up to 50,000
50000-dan 100000-mde
From 50,000 to 100,000
100000-dan 500000-mde
From 100,000 up to 500,000
500000-dan 1000000-mde
From 500,000 up to
1,000,000
1000000-is zeviT
Over 1,000,000
dava araa Tanxobrivi an
Tanxa araa
dakonkretebuli Either the
subject of the dispute is not
the money, or it is not
specified
ganxilulia sakasacio saCivari
222 140 19 39 11 4 9
m.S. Setanilia:
sagadasaxado organos mier 100 82 10 4 1 3 the taxation body
Cassation claims heard, among them
filed by:
fizikuri da iuridiuli pirebis mier 108 49 8 35 9 3 4 a natural person or a legal entity
orive mxaris mier 9 6 1 1 1 both sides
orive mxare administraciuli organoa 5 3 both sides are administrative organs
saqme damTavrda:
The case is resolved:
sagadasaxado organos sasargeblod 101 47 9 30 8 3 4 for the favor of taxation body
fizikuri an iuridiuli piris
sasargeblod
102 82 8 5 3 1 3
for the favor of the natural person or
the legal entity
damTavrda morigebiT 1 1 Were resolved through settlement
dabrunda xelaxla gansaxilvelad
m.S.:
gadawyda sagadasaxado organos
sasargeblod
gadawyda fizikuri an iuridiuli piris
sasargeblod
sul ganxilulia
Total heard
15 10 2 3
8 6 2
5 2 3
was returned for re-hearing,
among them:
was resolved for the favor of taxation
body
was resolved for the favor of a natural
person or a legal entity
31