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Tbilisi Appellate Court resolved the case for the favor of natural person
By the judgment of November 12, 2009, the Chamber of Administrative Cases of Tbilisi Appellate Court didn’t satisfy the appeal of Income Service of Tbilisi Regional Tax Inspection of the Ministry of Finance. The Court of Appeal fully considered the conclusion of First Instance Court, that Tax Organ couldn’t present evidences at the court, what could have made clear to the origin base and source of tax obligation of Shalva Beridze. Moreover, the tax organ couldn’t confirm to the court what kind of entrepreneurial activity was conducted by the taxpayer. Pursuant to the case materials, taxpayer, for the moment of trial, was extra charged with debts amount of 239.527.69 GEL. The applicant Shalva Beridze requested the removal of illegal extra charge. By the judgment of the first instance court, request of the applicant was fully satisfied. The Court of Appeal found the judgment of the First Instance Court legal and justified.