Nini Topuridze
Nodar Begiashvili is a main character of the investigation movie of the Studio “Monitor”. The journalistic investigation tells the story about illegal deprivation of the space of “Parmakon 11” Ltd from the owner of the chemists. The owner of the Parmakon 11 Ltd encountered problems with the Tax Department after the share-holders of the chemist withdrew their shares from the Ltd. Tax Inspection considered it was a new supply of the goods, or a repeated purchase and imposed tax of 342480,6 GEL over the only owner of the chemists Nodar Begiashvili.
The Fellowship of Chemist Shareholders was established in 1995 after the former employees of the chemists purchased the former building of the chemists # 11 with their own funds and established Parmakon 11, Ltd. After the partners withdrew their shares, the only owner Nodar Begiashvili did not recognize the imposed tax and thinks that he is under purposeful oppression – he is compelled to assign the property to the state for free.
“Several months ago they arrived and inspected the entire space. They even brought measurer who evaluated the space more expensively than it really costs. Besides that, the space was evaluated according to that time prices. You know, the prices were too high then. Now they demand me to pay tax in accordance to that price. They told me: “You have such a huge property and why do not you want to pay anything?!”
Begiashvili appealed to the Tax Department which partly satisfied his appeal and reduced the imposed payment from 342480, 6 GEL to 41007, 65 GEL. The decision turned up unacceptable for Begiashvili and he appealed to the Ministry of Finance which did not satisfy his appeal. Afterwards, the owner was appealing to various instances. After the Ministry declined Begiashvili’s suit, he appealed to Tbilisi City Court. Judge Miranda Iremadze completely satisfied the suit of the owner and concluded that Parmakon 11 shall not be taxed.
However, the Tax Department appealed to the Tbilisi Appeal Court which abolished the decision of the first instance.
The lawyer of the Human Rights Center Nestan Londaridze clarified: “Goods are supplied when a person sells the goods to another person – it is definition from the law. Thus, it is strange how the shareholders could sell their shares to each other in Begiashvili’s case?! Just imagine, you own a computer and I have a phone and we unified our property. If we want to withdraw our properties out, shall we pay money for it?! In accordance to the Article 230 Part I –“a” of the Tax Code of Georgia financial operations or financial service is free from additional taxes. It is unclear why the Tax Department considered withdrawing of shares to be a repeated purchase?!”
Nodar Begiashvili claims the inspectors at the Parmakon 11 were also observed. The inspector Mamuka Jibuti also confirmed the fact and admitted that he was oppressed by the former deputy head of the Tbilisi Tax Inspection Department Lasha Dolidze and former head of the Audit Department Zurab Merabishvili who later was arrested for bribery.
In the view of case-law, similar case on Limbo Ltd was discussed by the Appeal Court in 2008 and the court satisfied the suit of the owner. The Supreme Court did not change the decision of the First Court.
“Logically, they are two equal cases. In “Limbo” case the court satisfied the suit, while I have to appeal to various courts. Currently, the Supreme Court discusses our case and the trial is earmarked for June 24. I do not know how to explain all these – incompetence, oppression on the court or simple carelessness. I definitely know that they want to seize the space from me. It is quite a large space and located in a good place,” said the owner of the Parmakon 11 Nodar Begiashvili.
“The City Court relied on the Article 230 of the Tax Code when they passed judgment on Parmakon 11 Ltd. I wonder based on which article the Appeal Court passed verdict against the Ltd while they have passed positive verdict on the similar case before. It causes many doubts,” said lawyer Nestan Londaridze.
Unless Begiashvili pays the tax, his property will be sold at the auction. If the space is not sold at the first auction, the price will be reduced at half for the second auction. If it is not sold for the second time either, the property will be assigned to the state. Begiashvili doubts nobody will purchase his property at the auction and he will have to give the space to the state for free. In order to avoid this problem, he petitioned to the Tax Inspection and requested them permission to pay the tax gradually; the Tax Inspection refused.
Unless the Supreme Court satisfies his appeal, Nodar Begiashvili will appeal to the Strasbourg Human Rights Court.
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