Constitution of Georgia
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Law of Georgia Tax Code of Georgia
LAW OF GEORGIA TAX CODE OF GEORGIA SECTION I GENERAL PROVISIONS Chapter I - Georgian Tax System Article 1 - Scope of regulation In accordance with the Constitution of Georgia, this Code sets forth the general principles of formation and operation of the tax system of Georgia, governs the legal relations involved in the movement of passengers, goods and vehicles across the customs border of Georgia, determines the legal status of persons, tax payers and competent authorities involved in legal relations, determines the types of tax offences, the liability for violating the tax legislation of Georgia, the terms and conditions for appealing wrongful acts of competent authorities and of their officials, lays down procedures for settling tax disputes, and governs the legal relations connected with the fulfilment of tax liabilities. Law of Georgia No 5942 of 27 March 2012 - website, 12.4.2012 Article 2 - Tax legislation of Georgia 1. The tax legislation of Georgia comprises the Constitution of Georgia, international treaties and agreements, this Code and subordinate normative acts adopted in compliance with them. 2. The tax legislation of Georgia in effect at the moment when tax liability arises shall be used for taxation. 3. The Government of Georgia or the Minister for Finance of Georgia shall adopt/issue subordinate normative acts for enforcing this Code. 4. (Deleted - No 1886, 26.12.2013) 5. To enforce the tax legislation of Georgia, the head of the Legal Entity under Public Law (LEPL) within the Ministry for Finance of Georgia - the Revenue Service (‘the Revenue Service’) shall issue orders, internal instructions and guidelines on application of the tax legislation of Georgia by tax authorities. -
Law of Georgia on the STATE of EMERGENCY
Law of Georgia ON THE STATE OF EMERGENCY Article 1. 1. State of emergency is a temporary measure declared in accordance with the Georgian legislation to secure safety of citizens of Georgia in case of war, mass riot, infringement upon territorial integrity of the country, military coup d’etat, armed rebellion, ecological catastrophe, epidemic, natural calamity, gross breakdown, epizootic and in other circumstances where the public authorities are not able to normally exercises their constitutional powers. 2. Purpose of declaring a state of emergency is to normalize the situation most promptly and to restore law and order. Article 2. 1. President of Georgia may declare state of emergency on the entire territory of Georgia or in its part. 2. President of Georgia, through media, warns the population on declaring state of emergency on the entire territory of the country or in its part and within 48 hours submits his decision to the Parliament of Georgia for approval. If the Parliament refuses to approve the decision of President, the state of emergency will be considered cancelled. 3. In a state of emergency, President of Georgia issues decrees having a legal force of laws. Such decrees shall be submitted to the Parliament in 48 hours. 4. In a state of emergency, decrees issued by President of Georgia restricting human rights and freedoms prescribed in Articles 18, 20, 21, 22, 24, 25, 30, 33 and 41 of the Constitution of Georgia, shall be subject to approval by the Parliament. Text of the decree shall be aired in media within a day since it has been signed, at least once in every two hours. -
En En Motion for a Resolution
European Parliament 2014-2019 Plenary sitting B8-0415/2017 13.6.2017 MOTION FOR A RESOLUTION with request for inclusion in the agenda for a debate on cases of breaches of human rights, democracy and the rule of law pursuant to Rule 135 of the Rules of Procedure on the case of Afgan Mukhtarli and the situation of media in Azerbaijan (2017/2722(RSP)) Ulrike Lunacek, Rebecca Harms, Heidi Hautala, Ignazio Corrao, Fabio Massimo Castaldo on behalf of the Verts/ALE Group RE\P8_B(2017)0415_EN.docx PE605.528v01-00 EN United in diversity EN B8-0415/2017 European Parliament resolution on the case of Afgan Mukhtarli and the situation of media in Azerbaijan (2017/2722(RSP)) The European Parliament, - Having regard to its previous resolutions on Azerbaijan and Georgia, particularly the ones concerning the human rights situation and the rule of law, - having regard to its previous resolutions on the European Neighbourhood Policy and in particular to the ones on the Eastern Partnership, - Having regard to Association Agreement with Georgia which entered into force on 1 July 2016, - Having regard to the Partnership and Cooperation Agreement with Azerbaijan of 1996 and to the adoption by the Council on 14 November 2016 of a mandate to the European Commission and the High Representative for Foreign Affairs and Security Policy/Vice-President of the European Commission (HR/VP) to negotiate a comprehensive agreement with Azerbaijan, - having regard to the statement by the Spokesperson of the HR/VP on the “reported abduction and illegal detention of Azerbaijani nationals residing in Georgia”, - having regard to the statement of the HR/VP on the sentencing of Mehman Huseynov in Azerbaijan of 7 March 2017, - having regard to the Council conclusions on the Eastern Partnership of the Foreign Affairs Council of 14 November 2016, - having regard to Rules 135(5) and 123(4) of its Rules of Procedure, A. -
Georgia: What Now?
GEORGIA: WHAT NOW? 3 December 2003 Europe Report N°151 Tbilisi/Brussels TABLE OF CONTENTS EXECUTIVE SUMMARY AND RECOMMENDATIONS................................................. i I. INTRODUCTION .......................................................................................................... 1 II. BACKGROUND ............................................................................................................. 2 A. HISTORY ...............................................................................................................................2 B. GEOPOLITICS ........................................................................................................................3 1. External Players .........................................................................................................4 2. Why Georgia Matters.................................................................................................5 III. WHAT LED TO THE REVOLUTION........................................................................ 6 A. ELECTIONS – FREE AND FAIR? ..............................................................................................8 B. ELECTION DAY AND AFTER ..................................................................................................9 IV. ENSURING STATE CONTINUITY .......................................................................... 12 A. STABILITY IN THE TRANSITION PERIOD ...............................................................................12 B. THE PRO-SHEVARDNADZE -
Georgia: Background and U.S
Georgia: Background and U.S. Policy Updated September 5, 2018 Congressional Research Service https://crsreports.congress.gov R45307 SUMMARY R45307 Georgia: Background and U.S. Policy September 5, 2018 Georgia is one of the United States’ closest non-NATO partners among the post-Soviet states. With a history of strong economic aid and security cooperation, the United States Cory Welt has deepened its strategic partnership with Georgia since Russia’s 2008 invasion of Analyst in European Affairs Georgia and 2014 invasion of Ukraine. U.S. policy expressly supports Georgia’s sovereignty and territorial integrity within its internationally recognized borders, and Georgia is a leading recipient of U.S. aid in Europe and Eurasia. Many observers consider Georgia to be one of the most democratic states in the post-Soviet region, even as the country faces ongoing governance challenges. The center-left Georgian Dream party has more than a three-fourths supermajority in parliament, allowing it to rule with only limited checks and balances. Although Georgia faces high rates of poverty and underemployment, its economy in 2017 appeared to enter a period of stronger growth than the previous four years. The Georgian Dream won elections in 2012 amid growing dissatisfaction with the former ruling party, Georgia: Basic Facts Mikheil Saakashvili’s center-right United National Population: 3.73 million (2018 est.) Movement, which came to power as a result of Comparative Area: slightly larger than West Virginia Georgia’s 2003 Rose Revolution. In August 2008, Capital: Tbilisi Russia went to war with Georgia to prevent Ethnic Composition: 87% Georgian, 6% Azerbaijani, 5% Saakashvili’s government from reestablishing control Armenian (2014 census) over Georgia’s regions of South Ossetia and Abkhazia, Religion: 83% Georgian Orthodox, 11% Muslim, 3% Armenian which broke away from Georgia in the early 1990s to Apostolic (2014 census) become informal Russian protectorates. -
Federal Research Division Country Profile: Tajikistan, January 2007
Library of Congress – Federal Research Division Country Profile: Tajikistan, January 2007 COUNTRY PROFILE: TAJIKISTAN January 2007 COUNTRY Formal Name: Republic of Tajikistan (Jumhurii Tojikiston). Short Form: Tajikistan. Term for Citizen(s): Tajikistani(s). Capital: Dushanbe. Other Major Cities: Istravshan, Khujand, Kulob, and Qurghonteppa. Independence: The official date of independence is September 9, 1991, the date on which Tajikistan withdrew from the Soviet Union. Public Holidays: New Year’s Day (January 1), International Women’s Day (March 8), Navruz (Persian New Year, March 20, 21, or 22), International Labor Day (May 1), Victory Day (May 9), Independence Day (September 9), Constitution Day (November 6), and National Reconciliation Day (November 9). Flag: The flag features three horizontal stripes: a wide middle white stripe with narrower red (top) and green stripes. Centered in the white stripe is a golden crown topped by seven gold, five-pointed stars. The red is taken from the flag of the Soviet Union; the green represents agriculture and the white, cotton. The crown and stars represent the Click to Enlarge Image country’s sovereignty and the friendship of nationalities. HISTORICAL BACKGROUND Early History: Iranian peoples such as the Soghdians and the Bactrians are the ethnic forbears of the modern Tajiks. They have inhabited parts of Central Asia for at least 2,500 years, assimilating with Turkic and Mongol groups. Between the sixth and fourth centuries B.C., present-day Tajikistan was part of the Persian Achaemenian Empire, which was conquered by Alexander the Great in the fourth century B.C. After that conquest, Tajikistan was part of the Greco-Bactrian Kingdom, a successor state to Alexander’s empire. -
Decree on Approving the Provisional Regulation of the Financial Supervision Agency of Georgia
GEORGIA DECREE ON APPROVING THE PROVISIONAL REGULATION OF THE FINANCIAL SUPERVISION AGENCY OF GEORGIA Important Disclaimer This translation has been generously provided by the Financial Supervision Agency of Georgia. This does not constitute an official translation and the translator and the EBRD cannot be held responsible for any inaccuracy or omission in the translation. The text should be used for information purposes only and appropriate legal advice should be sought as and when appropriate. DECREE N1 OF HEAD OF THE FINANCIAL SUPERVISION AGENCY OF GEORGIA April 24, 2008 Tbilisi On Approving Provisional Regulation of the Financial Supervision Agency of Georgia Pursuant to the Paragraph 5, Article 70 of the Organic Law of Georgia on National Bank of Georgia I decree: 1. Approve the attached Provisional Regulation of the Financial Supervision Agency of Georgia; 2. The Provisional Regulation shall become effective upon promulgation. 3. The validity period of the Provisional Regulation shall be defined according to Paragraph 7, Article 53 of the Organic Law of Georgia on National Bank of Georgia prior to approval of the Regulation of the Financial Supervision Agency of Georgia by the Council of the Financial Supervision Agency of Georgia. G. Kadagidze Annex Financial Supervision Agency of Georgia Provisional Regulation Chapter I General Provisions Article 1. Status and Grounds for Establishing of the Agency 1. Financial Supervision Agency of Georgia (hereinafter referred to as “the Agency”) is a legal entity of the public law, established with the National Bank of Georgia, pursuant to the Organic Law of Georgia on the National Bank of Georgia and its main objective is to exercise state supervision over the financial sector. -
THE FUTURE of BANKING «Over 70% of Georgia’S Residents Prefer to Pay with a Smartphone»
S GENERAL SPONSOR OF THE FORUM GOLDEN SPONSOR SPONSORS Media Partners PRIME ADS AD 30 April, 2018 News Making Money http://www.fi nchannel.com THE FUTURE OF BANKING «Over 70% of Georgia’s residents prefer to pay with a smartphone» well as customers have been During the last decade, the Igor Stepanov, forced to adapt. Mastercard development of smartphones Regional Director has made a number of im- has had a profound impact portant changes over the past on the way businesses oper- of Mastercard few years. Mastercard had to ate. With the percentage of overcome signifi cant chal- the global population using in Georgia and lenges to develop eff ective smartphones increasing ev- Central Asia digital tools that meet the dif- ery year, businesses are now fering needs of the countries expected to provide a fully it operates in. Also, by mod- integrated digital platform s the digitaliza- ernizing, particularly through that can provide diff erent tion process of digital services, banks cur- services. life faces sig- rently have an opportunity to nifi cant changes, diff erentiate themselves in a companies, as crowded market. A Continued on p. 4 Bank of Georgia Invests in Social Responsibility as Part of its Obligations See on p. 6 Why would we use crypto euros? See on p. 7 How DRC Carries out the Successful Resolution of Local and International Commercial Disputes See on p. 16 CARTU BANK: Strong Bank For Stronger Georgia See on p. 9 “Digitalization is the future of banks See on p. 10 CURRENCIES Bank of the future Apr 28 Apr 21 1 USD 2.4617 2.4402 is a bank oriented 1 EUR 2.9762 3.0017 100 RUB 3.9379 3.9729 on customers 1 TRY 0.6077 0.6036 See on p. -
Bakradze Appointed As Georgian Ambassador To
facebook.com/ georgiatoday Issue no: 888/49 • OCTOBER 18 - 20, 2016 • PUBLISHED TWICE WEEKLY PRICE: GEL 2.50 Dimitry Kumsishvili visiting reconstruction works in Gudauri In this week’s issue... Tbilisi - Ashkhabad Direct Flights to Be Launched as Part of Growing Cooperation PAGE 2 Khachapuri Index, Exchange Rate Dynamics and International Tourism ISET PAGE 4 Tbilisi Fashion FOCUS Week ON BUILDING BETTER Gudauri gets longed for water is Back system amid infrastructure PAGE 7 development works PAGE 1-2 Electricity Market Watch GALT & TAGGART PAGE 8 Bakradze Appointed as Georgian Former Diplomat Hopes Era of Messiahs Soon to Ambassador to USA End in Georgia POLITICS PAGE 11 existing relationships and the perspectives of BY THEA MORRISON strengthening cooperation between Georgia and its strategic partner, the United States. Batumi International Beach Gegeshidze’s replacement was announced by he President of Georgia, Giorgi Prime Minister of Georgia, Giorgi Kvirikashvili, Rugby Festival Short-listed for Margvelashvili, appointed David in early September. Davit Bakradze was hosted by President Bakradze, State Minister for Euro- The PM said that Bakradze had “excellent Margvelashvili Rhino Grassroots Award pean and Euro-Atlantic Integration, working experience as an ambassador among not infl uence the decision-making process.” The as the Georgia’s new Ambassador NATO member states, has huge experience President assessed his comments as “an incom- TExtraordinary and Plenipotentiary to the United regarding Georgia’s Euro-Atlantic integration petent statement from an unqualifi ed ambas- States of America (USA) on Wednesday. and his personal characteristics will also allow sador.” Bakradze, 41, replaced former ambassador to him to establish important relations.” Gegeshidze fi rst received formal criticism dur- the USA, Archil Gegeshidze, and will begin his Gegeshidze occupied the ambassador’s post ing the October 2015 visit of the Georgian Pres- new duties on December 5, 2016. -
Analyzing the Russian Way of War Evidence from the 2008 Conflict with Georgia
Analyzing the Russian Way of War Evidence from the 2008 Conflict with Georgia Lionel Beehner A Contemporary Battlefield Assessment Liam Collins by the Modern War Institute Steve Ferenzi Robert Person Aaron Brantly March 20, 2018 Analyzing the Russian Way of War: Evidence from the 2008 Conflict with Georgia Contents Acknowledgments ........................................................................................................................................ 1 Executive Summary ...................................................................................................................................... 3 Introduction .................................................................................................................................................. 9 Chapter I – History of Bad Blood ................................................................................................................ 13 Rose-Colored Glasses .............................................................................................................................. 16 Chapter II – Russian Grand Strategy in Context of the 2008 Russia-Georgia War ................................... 21 Russia’s Ends ........................................................................................................................................... 22 Russia’s Means ........................................................................................................................................ 23 Russia’s Ways ......................................................................................................................................... -
Javakheti After the Rose Revolution: Progress and Regress in the Pursuit of National Unity in Georgia
Javakheti after the Rose Revolution: Progress and Regress in the Pursuit of National Unity in Georgia Hedvig Lohm ECMI Working Paper #38 April 2007 EUROPEAN CENTRE FOR MINORITY ISSUES (ECMI) ECMI Headquarters: Schiffbruecke 12 (Kompagnietor) D-24939 Flensburg Germany +49-(0)461-14 14 9-0 fax +49-(0)461-14 14 9-19 Internet: http://www.ecmi.de ECMI Working Paper #38 European Centre for Minority Issues (ECMI) Director: Dr. Marc Weller Copyright 2007 European Centre for Minority Issues (ECMI) Published in April 2007 by the European Centre for Minority Issues (ECMI) ISSN: 1435-9812 2 Table of Contents I. INTRODUCTION .............................................................................................................4 II. JAVAKHETI IN SOCIO-ECONOMIC TERMS ...........................................................5 1. The Current Socio-Economic Situation .............................................................................6 2. Transformation of Agriculture ...........................................................................................8 3. Socio-Economic Dependency on Russia .......................................................................... 10 III. DIFFERENT ACTORS IN JAVAKHETI ................................................................... 12 1. Tbilisi influence on Javakheti .......................................................................................... 12 2. Role of Armenia and Russia ............................................................................................. 13 3. International -
Law of Georgia on the Legal Status of Aliens and Stateless Persons
Law of Georgia on the Legal Status of Aliens and Stateless Persons Section I General Provisions Chapter I General Provisions Article 1 - Aims, objectives, and scope of the Law 1. Under the rights and freedoms guaranteed by the Constitution of Georgia, as well as universally recognised principles and norms of international law, this Law is intended to: a) establish legal guarantees for aliens and stateless persons in Georgia according to universally recognised human rights and freedoms, and in line with state interests; b) protect universally recognised rights of aliens and stateless persons irrespective of race, colour, language, gender, religion, political, and other views, nationality, ethnic and social belonging, origin, property status and rank; c) promote the development of relations between Georgia and foreign states in economy, culture, education, and science; d) strengthen the rights of free movement and free choice of residence, as well as the free choice of activity and profession as guaranteed by the Constitution of Georgia; e) strengthen the conformity of Georgian legislation governing the legal status of aliens and of persons having the status of stateless person in Georgia, with universally recognised standards of international law and international agreements of Georgia; f) support international cooperation in preventing illegal migration; avoid spontaneous and unorganised migration; ensure the implementation of a targeted migration policy. 2. This Law regulates the legal basis and mechanisms for entry, stay, transit, and departure of aliens into/in/through/from Georgia; defines the rights and obligations of aliens and stateless persons, the types and procedures for removal of aliens staying in Georgia, and the scope of competence and responsibility of state institutions involved in the process of removal.