The Legal Status of the Financial PoliceThe Financial Police is a special law-enforcement body within the system of the Ministry of Finance of Georgia, holding the status of a state subordinated insti
Government ActionsLicense Denial: What Appeal Means The rejection of an application for an activity license is a decision regulated by law, and Article 12 of the Law of Georgia on Licenses and Permits gives the applica
Government ActionsWhen Police Action Is Unlawful Police misconduct means an act or omission by a police officer that violates the Georgian Law on Police and harms a person's rights. Article 9 of the law directly provid
Government ActionsLegal Grounds for Appealing a Permit Denial A decision by the permit-issuing authority to refuse a permit is not the final word: the law gives the applicant two independent routes — an administrative
Government ActionsEvery person and organisation deals with the acts of administrative organs: decisions, orders, notices and refusals that define rights and obligations. The General Administrative Code of Georgia subje
Government ActionsPublic administration in Georgia acts largely through administrative-legal acts: decisions, orders, resolutions, permits and refusals issued by administrative organs that directly affect the rights, o
Government ActionsLegal disputes regarding police misconduct represent a critically important legal service aimed at protecting citizens' rights in cases of abuse of power or illegal actions by law enforcement agencies
Government ActionsWhich Decisions Can Be Appealed to the Procurement Disputes Council The Georgian Law on State Procurement gives tender participants and aspiring participants an effective appeal mechanism. Under Artic
Regulatory DisputesAbout This Service A regulatory fine is, as a rule, issued in the form of an administrative-legal act, and the procedure for appealing it is established by the General Administrative Code of Georgia.
Regulatory DisputesChallenging a regulator's order in Georgia is governed by the Administrative Procedure Code: an interested party may appeal an administrative-legal act issued by an administrative organ — including a
Tax LitigationThe Legal Regime of Tax Exemptions Article 60 of the Tax Code sets clear boundaries: exemption from a general state or local tax is possible only through an amendment or addition to the Code, and a lo
Tax LitigationThe Two Arenas: Ministry System or CourtA tax dispute in Georgia may be considered both in the system of the Ministry of Finance of Georgia and in court — this choice is provided by law itself, and Ar
Tax LitigationThe Legal Framework of a Tax Appeal A decision of a tax authority is not the final word: articles 299, 300, 302, 304 and 305 of the Tax Code regulate the full cycle of initiating a dispute, accepting
Tax LitigationThe Legal Framework for Challenging a Tax Assessment A tax assessment — the act by which the tax authority determines the basis and amount of a taxpayer's liability — is an administrative-legal act, a
Tax LitigationThe Right to Challenge a Penalty Act and Its Limits An act imposing a tax penalty, like any other administrative-legal act issued by an administrative organ, may be challenged by the interested party
Tax LitigationOpening by Complaint and Its Content The requirements for the content of the complaint are not technical details: each element — organ, person, act, demand, circumstances — is the support of the subse
Tax LitigationThe Right to Appeal an Act and Its Limits A tax dispute always begins with a concrete act — an assessment of tax, a fine or another individual decision — and therefore the first question concerns the
