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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. -
Political Trends in Russia
russian analytical russian analytical digest 60/09 digest analysis Fascist Tendencies in Russia’s Political Establishment: The Rise of the International Eurasian Movement By Andreas Umland, Eichstaett, Bavaria Abstract Aleksandr Dugin, a prominent advocate of fascist and anti-Western views, has risen from a fringe ideologue to deeply penetrate into Russian governmental offices, mass media, civil society and academia in ways that many in the West do not realize or understand. Prominent members of Russian society are affiliated with his International Eurasian Movement. Among Dugin’s most important collaborators are electronic and print media commentator Mikhail Leont’ev and the legendary TV producer and PR specialist Ivan Demidov. If Dugin’s views become more widely accepted, a new Cold War will be the least that the West should expect from Russia during the coming years. The Rise of Aleksandr Dugin course that must be taken seriously. Dugin’s numerous In recent years, various forms of nationalism have be- links to the political and academic establishments of a come a part of everyday Russian political and social life. number of post-Soviet countries, as well as institutions Since the end of the 1990s, an increasingly aggressive in Turkey, remain understudied or misrepresented. In racist sub-culture has been infecting sections of Russia’s other cases, Dugin and his followers receive more se- youth, and become the topic of numerous analyses by rious attention, yet are still portrayed as anachronis- Russian and non-Russian observers. Several new radi- tic, backward-looking imperialists – merely a partic- cal right-wing organizations, like the Movement Against ularly radical form of contemporary Russian anti-glo- Illegal Emigration, known by its Russian acronym balism. -
Georgia's New Strategic Approach to Conflict Resolution
Russia and Eurasia Programme Roundtable Summary Georgia’s New Strategic Approach to Conflict Resolution Temuri Yakobashvili Minister for Reintegration and Deputy Prime Minister of Georgia 22 April 2010 The views expressed in this document are the sole responsibility of the author(s) and do not necessarily reflect the view of Chatham House, its staff, associates or Council. Chatham House is independent and owes no allegiance to any government or to any political body. It does not take institutional positions on policy issues. This document is issued on the understanding that if any extract is used, the author(s)/ speaker(s) and Chatham House should be credited, preferably with the date of the publication or details of the event. Where this document refers to or reports statements made by speakers at an event every effort has been made to provide a fair representation of their views and opinions, but the ultimate responsibility for accuracy lies with this document’s author(s). The published text of speeches and presentations may differ from delivery. REP Roundtable Summary: Georgia’s New Strategic Approach to Conflict Resolution Georgian State Minister for Reintegration, Temuri Yakobashvili, presented Georgia’s new strategy for engaging with the peoples of Abkhazia and Tskhinvali Region entitled State Strategy on Occupied Territories: Engagement through Cooperation . The following is a summary of his remarks and the subsequent question and answer session. The underlying premise of the document is that we must engage with the occupied territories. Isolation would effectively mean giving them to Russia for free. We also believe that Georgia, as the expelled sovereign, has an obligation to take care of its people. -
Assemblée Générale Distr
Nations Unies A/HRC/13/21/Add.3 Assemblée générale Distr. générale 14 janvier 2010 Français Original: anglais Conseil des droits de l’homme Treizième session Point 3 de l’ordre du jour Promotion et protection de tous les droits de l’homme, civils, politiques, économiques, sociaux et culturels, y compris le droit au développement Rapport soumis par le Représentant du Secrétaire général pour les droits de l’homme des personnes déplacées dans leur propre pays, Walter Kälin* Additif Suite donnée au rapport sur la mission en Géorgie (A/HRC/10/13/Add.2)** * Soumission tardive. ** Le résumé du présent rapport est distribué dans toutes les langues officielles. Le rapport, qui est joint en annexe au résumé, n’est distribué que dans la langue originale. GE.10-10252 (F) 250110 260110 A/HRC/13/21/Add.3 Résumé Le Représentant du Secrétaire général pour les droits de l’homme des personnes déplacées dans leur propre pays s’est rendu, les 5 et 6 novembre 2009, dans la région de Tskhinvali (Ossétie du Sud) afin de donner suite à la mission qu’il avait effectuée en Géorgie en octobre 2008. Il a pu avoir accès à toutes les zones qu’il avait demandé à voir, y compris à la région de Tskhinvali et aux districts d’Akhalgori et de Znauri, et il a tenu des consultations franches et ouvertes avec les autorités de facto d’Ossétie du Sud. En raison du conflit d’août 2008, 19 381 personnes ont été déplacées au-delà de la frontière de facto, tandis que, selon les estimations, entre 10 000 et 15 000 personnes ont été déplacées à l’intérieur de la région de Tskhinvali (Ossétie du Sud). -
Georgia – Complex Emergency
BUREAU FOR DEMOCRACY, CONFLICT, AND HUMANITARIAN ASSISTANCE (DCHA) OFFICE OF U.S. FOREIGN DISASTER ASSISTANCE (OFDA) Georgia – Complex Emergency Fact Sheet #15, Fiscal Year (FY) 2008 August 29, 2008 Note: The last fact sheet was dated August 27, 2008. KEY DEVELOPMENTS • New displacements of people from villages north of Gori along the border area of South Ossetia occurred on both August 26 and 27, although UNHCR reported that no newly displaced people arrived in Gori on August 28. Most internally displaced persons (IDPs) in western areas of Georgia remain with host families or in collective centers, according to UNHCR, although up to 20 percent of IDPs from Batumi and Lanchkhuti towns have returned. • On August 28, President George W. Bush authorized the U.S. Department of State's Bureau for Populations, Refugees, and Migration (State/PRM) to provide up to $5.75 million, including $3.75 million to the Office of the U.N. High Commissioner for Refugees (UNHCR) and $2 million to International Committee of the Red Cross (ICRC), to address the needs of IDPs and other Georgian conflict victims. NUMBERS AT A GLANCE SOURCE Newly* Displaced Persons in Georgia (total) 128,703 U.N. Georgia Flash Appeal - August 18, 2008 Newly* Displaced Persons in Russia (total) 30,000 U.N. Georgia Flash Appeal - August 18, 2008 Returnees from parts of Georgia to Gori 21,000 OCHA- August 27, 2008 Returnees from Russia to South Ossetia 23,609 EMERCOM1 / OCHA - August 27, 2008 * Since August 8, 2008 FY 2008 HUMANITARIAN FUNDING PROVIDED TO DATE USAID/OFDA Assistance -
Pax Christi Colombia Best Practice Study
THE CLUSTER MUNITION COALITION 2003-2009 Georg Frerks IKV PAX CHRISTI BEST PRACTICE STUDY NO. 4 November 2009 2 INDEX INDEX ........................................................................................................................................ 3 ABBREVIATIONS .................................................................................................................... 5 NOTE ......................................................................................................................................... 5 ABOUT THE AUTHOR ........................................................................................................... 6 1. INTRODUCTION ............................................................................................................. 7 Goals of best practice studies ................................................................................................ 7 Lobby and advocacy campaigns by IKV Pax Christi ............................................................. 7 The selection of CMC as the object of a best practice study and research questions ......... 8 Definitions of advocacy and lobby ......................................................................................... 8 Evaluating advocacy and lobby ............................................................................................. 9 Lessons learned from the ICBL ........................................................................................... 10 Evaluative framework .......................................................................................................... -
Justice in Georgia
Georgian Young Lawyers’ Association JUSTICE I N GEORGIA Tbilisi 2010 1 The monitoring was conducted by the Georgian Young Lawyers’ Association within the frame of “Development of the Democratic Institutions through the Rule of Law”, funded by National Endowment for Democracy (NED). Author: GIORGI BURJANADZE TAMAR CHUGOSHVILI Translator: TAMAR Otarashvili Editor: khatunA kviralashvili Tech. Editor: IRAkLI SVAnIDZE Responsible of publication: TAMAR khidasheli Was edited and published in the Georgian Young Lawyers’ Association 15, Kakhidze st. Tbilisi 0102, Georgia (+99532) 93 61 01, 95 23 53 Volume: 300 units Coping or Disseminating of publication for commercial purpose without GYLA’s written permission is prohibited ---------------------------------------------------------------------------------------- © 2010, The Georgian Young Lawyers’ Association 2 TAbLE Of COnTEnts INTRODUCTION ............................................................................................................................................... 4 InDEPEnDEnCE Of THE JUDICIARY ..................................................................................................... 5 THE GEORGIAN HIGH COUNCIL OF JUSTICE ................................................................................. 5 i. Composition of the Council; Staffing ...................................................................................... 5 ii. Guarantees for the independence of the members of the Council ............................... 6 iii. Decision-making by the High Council -
2018 DG Report on the Safety of Journalists and the Danger of Impunity
CI-18/COUNCIL-31/6/REV 2 2018 DG Report on the Safety of Journalists and the Danger of Impunity INTRODUCTION This report is submitted to the Intergovernmental Council of the International Programme for the Development of Communication (IPDC) in line with the Decision on the Safety of Journalists and the issue of Impunity adopted by the Council at its 26th session on 27 March 2008, and renewed at subsequent sessions in 2010, 2012, 2014 and 2016. In its latest Decision, adopted in November 2016, the IPDC Council urged Member States to “continue to inform the Director-General of UNESCO, on a voluntary basis, on the status of the judicial inquiries conducted on each of the killings condemned by the Director-General”. The present report provides an analysis of the cases of killings of journalists and associated media personnel that were condemned by the Director-General in 2016 and 2017. It also takes stock of the status of judicial enquiries conducted on each of the killings recorded by UNESCO between 2006 and 2017, based on information provided by Member States. TABLE OF CONTENTS 1. Executive Summary 2 2. Background and Context 2 3. Journalists’ killings in 2016 and 2017: key findings 7 3.1 Most dangerous regions 8 3.2 Rise in number of women journalists among fatalities 9 3.3 Highest number of killings among TV journalists 11 3.4 Majority of victims are local journalists 11 3.5 Freelance and staff journalists 12 3.6 More killings occurring in countries with no armed conflict 12 4. Member States’ responses: status of the judicial enquiries on cases of journalists killed from 2006 to end 2017 13 4.1 Decrease in Member State response rate to Director-General’s request 18 4.2 Slight reduction in impunity rate, but 89% of cases remain unresolved 19 4.3 Member States reporting on measures to promote safety of journalists and to combat impunity 22 5. -
Final Notice of Dispute
In the Matter of BIDZINA IVANISHVILI - and - GEORGIA FINAL NOTICE OF DISPUTE Addressed to: H.E. Mikhail Saakashvili, President of Georgia H.E. Zurab Adeishvili, Minister of Justice of Georgia SKADDEN, ARPS, SLATE, SKADDEN, ARPS, SLATE, MEAGHER & FLOM (UK) LLP MEAGHER & FLOM LLP 40 Bank Street 1440 New York Avenue N.W. London E14 5DS Washington, D.C. 20005 United Kingdom United States of America Phone: +(44 20) 7519-7000 Phone: + (1 202) 371-7000 Fax: +(44 20) 7519-7070 Fax: + (1 202) 393-5760 Legal Advisers to Bidzina Ivanishvili Dated: 31 July 2012 TABLE OF CONTENTS I. SUMMARY ...................................................................................................................1 II. MEASURES GIVING RISE TO THE DISPUTE........................................................2 A. Georgia's Campaign of Intimidation and Expropriation: a Chronology.................2 B. Measures UnlawfullyExtinguishing the Security Interests of Cartu Bank ............5 C. Regulatory Harassment of Cartu Bank and Progress Bank..................................11 D. Seizure of Cartu Bank and Progress Bank..........................................................15 E. Denial of Justice bythe Georgian Courts............................................................16 III. JURISDICTION UNDER THE TREATY .................................................................18 IV. VIOLATIONS OF THE TREATY.............................................................................19 V. RELIEF REQUESTED...............................................................................................21 -
Report of the Joint OSCE/UNEP Environmental / Forest Fire Assessment Mission to Georgia
Joint OSCE/UNEP Environmental Assessment Mission to Georgia 29 September – 3 October 2008 Section I. Introduction Further to the letter addressed on 20 August 2008 by Ambassador Viktor Dolidze, Permanent Representative of Georgia to the Organization for Security and Co-operation in Europe (OSCE), to Ambassador Marc Perrin de Brichambaut, Secretary General of OSCE, and to the request of H.E. Mrs. Ekaterina Tkeshelashvili, Minister of Foreign Affairs of Georgia, to the OSCE Permanent Council on 28 August 2008, and the official requests to the Executive Director of the United Nations Environment Programme from the Minister of Environment, Mr. Irakli Ghvaladze, the OSCE organized with the United Nations Environmental Programme (UNEP) a joint technical mission to assess the environmental impact of the recent conflict in Georgia. The Joint OSCE/UNEP Mission took place from 29 September to 3 October 2008 and was led by the Co-ordinator of OSCE Economic and Environmental Activities (CO/EEA) Bernard Snoy and the Director of the UNEP Regional Office for Europe Christophe Bouvier. Under their leadership, the Mission has aimed at listening to the widest possible range of views on the environmental impact of the conflict and at providing recommendations for remediation of identified environmental issues, including possible confidence-building measures. The Mission benefited from the strong political and logistical support of the OSCE Mission to Georgia and is particularly grateful to Ambassador Terhi Hakala in that respect. The list of the members of the Mission is provided in Annex I. The Joint Mission assessed in particular the damage caused by forest fire in the Borjomi area. -
Georgian Country and Culture Guide
Georgian Country and Culture Guide მშვიდობის კორპუსი საქართველოში Peace Corps Georgia 2017 Forward What you have in your hands right now is the collaborate effort of numerous Peace Corps Volunteers and staff, who researched, wrote and edited the entire book. The process began in the fall of 2011, when the Language and Cross-Culture component of Peace Corps Georgia launched a Georgian Country and Culture Guide project and PCVs from different regions volunteered to do research and gather information on their specific areas. After the initial information was gathered, the arduous process of merging the researched information began. Extensive editing followed and this is the end result. The book is accompanied by a CD with Georgian music and dance audio and video files. We hope that this book is both informative and useful for you during your service. Sincerely, The Culture Book Team Initial Researchers/Writers Culture Sara Bushman (Director Programming and Training, PC Staff, 2010-11) History Jack Brands (G11), Samantha Oliver (G10) Adjara Jen Geerlings (G10), Emily New (G10) Guria Michelle Anderl (G11), Goodloe Harman (G11), Conor Hartnett (G11), Kaitlin Schaefer (G10) Imereti Caitlin Lowery (G11) Kakheti Jack Brands (G11), Jana Price (G11), Danielle Roe (G10) Kvemo Kartli Anastasia Skoybedo (G11), Chase Johnson (G11) Samstkhe-Javakheti Sam Harris (G10) Tbilisi Keti Chikovani (Language and Cross-Culture Coordinator, PC Staff) Workplace Culture Kimberly Tramel (G11), Shannon Knudsen (G11), Tami Timmer (G11), Connie Ross (G11) Compilers/Final Editors Jack Brands (G11) Caitlin Lowery (G11) Conor Hartnett (G11) Emily New (G10) Keti Chikovani (Language and Cross-Culture Coordinator, PC Staff) Compilers of Audio and Video Files Keti Chikovani (Language and Cross-Culture Coordinator, PC Staff) Irakli Elizbarashvili (IT Specialist, PC Staff) Revised and updated by Tea Sakvarelidze (Language and Cross-Culture Coordinator) and Kakha Gordadze (Training Manager). -
Political Prisoners in Post- Revolutionary Georgia
After the rose, the thorns: political prisoners in post- revolutionary Georgia Article 1: All human beings are born free and equal Article 1: All human beings are born free and equal in dignity and rights. They are endowed with reason and conscience and should act towards one another in a in dignity and rights. They are endowed with reason and conscience and should act towards one another in a spirit of brotherhood. Article 2: Everyone is entitled to all the rights and freedoms set forth in this Declaration, spirit of brotherhood. Article 2: Everyone is entitled to all the rights and freedoms set forth in this Declaration, without distinction of any kind, such as race, colour, sex, language, religion, political or other opinion, national without distinction of any kind, such as race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status. Furthermore, no distinction shall be made on the basis of the or social origin, property, birth or other status. Furthermore, no distinction shall be made on the basis of the political, jurisdictional or international status of the country or territory to which a person belongs, whether it political, jurisdictional or international status of the country or territory to which a person belongs, whether it be independent, trust, non-self-governing or under any other limitation of sovereignty. Article 3: Everyone has be independent, trust, non-self-governing or under any other limitation of sovereignty. Article 3: Everyone has the right to life, liberty and security of person. Article 4: No one shall be held in slavery or servitude; slavery and the the right to life, liberty and security of person.