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DECISIONS & REASONING

Georgian Supreme Court Case Law

A topical route into officially published Supreme Court decisions. Commentary is not a substitute for the full judgment.

SUPREME COURT / ANALYSIS

Key interpretations, from facts to legal reasoning

Eight carefully selected judgments with factual context, reasoning, practical questions and the complete source document.

კორპორაციული პასუხისმგებლობა01 / 08

Corporate limited liability and personal tax exposure

The tax authority sought recovery of unpaid corporate tax from individuals associated with the company. The Supreme Court distinguished ordinary limited liability from alleged abuse of the corporate form, and differentiated the position of members from that of directors. An inability of the company to pay is not by itself a substitute for proving the necessary legal grounds.

№ ას-1307-1245-2014 / № ას-1158-1104-2014Read full analysis
საბანკო და სახელშეკრულებო სამართალი02 / 08

Good faith in mortgage enforcement

A bank moved towards sale of mortgaged property after default even though another established bank had proposed to repay the debt in full. The judgment asked whether the creditor acted fairly in the face of that credible alternative.

№ ას-1338-1376-2014Read full analysis
კომერციული ხელშეკრულებები03 / 08

Lost profits in a real-estate pre-contract

The buyer alleged that important access and common-area features of a planned retail unit were changed, undermining its intended use. Claims included refund of the price, contractual penalties, financing costs and projected income.

№ ას-459-438-2015Read full analysis
სამოქალაქო პასუხისმგებლობა04 / 08

Duty of supervision and civil damages

The dispute questioned liability of parents where the direct actor’s fault was excluded and the claimant relied on the former wording of Article 995 of the Civil Code. The key question was whether a relevant duty of supervision existed and whether it had been breached.

№ ას-711-677-2015Read full analysis
შრომითი დავები და ზიანის ანაზღაურება05 / 08

Workplace injury and dependent support

A historical workplace injury and subsequent death gave rise to a request to recalculate support payments for later years. The court examined the likely duration of the deceased worker’s obligation to support dependants absent the harm.

№ ას-789-746-2015Read full analysis
შრომითი ურთიერთობები06 / 08

Employment suspension and back pay

An employee was absent during criminal proceedings, was later acquitted, and sought reinstatement and back pay after the employer refused to restore employment. Litigation followed over dismissal and the period of lost remuneration.

№ ას-1210-2018Read full analysis
საგადასახადო დავები07 / 08

Tax recharacterisation under Article 73(9)

The Revenue Service treated connected state-property transfers as a barter exchange and assessed additional tax. The company contested whether such an exchange was recognised by the legislation applicable when the arrangements took place.

№ ბს-854-846(კ-16)Read full analysis
სასამართლო მტკიცებულებები08 / 08

Secret recordings as civil evidence

The Supreme Court examined a recording made during a private meeting without the other participant’s agreement. The litigant wanted to use the content to support a civil claim, but the way the evidence had been obtained raised privacy concerns.

№ ას-1155-1101-2014Read full analysis
TAX PRACTICE LIBRARY

Same subject. Different facts. Different tax results.

Six real-life fact patterns from the Revenue Service guide, with distinct factual assumptions, the published assessment and practical context.

Explore tax scenarios

Further decisions and legal principles

Each case links a legal question to documented judicial reasoning and a published decision.

№ ას-1307-1245-2014 / ას-1158-1104-2014 · 2015-05-06

When owners and directors may be liable for company tax debts

May the tax authority recover an LLC’s unpaid tax directly from its shareholder or director solely because the company cannot pay?

For a demand against an individual, distinguish the company’s debt, the conduct attributable to the shareholder, the director’s particular decision and information available at that time, and causation. Relevant records may include corporate minutes, transacti…Reasoning and practical relevance
№ ას-1338-1376-2014 · 2015-06-29

Mortgage enforcement and creditor good faith

What duty does a mortgage creditor owe when another bank offers credible full repayment before foreclosure?

Preserve the full offer, evidence of financing, delivery timestamps, foreclosure chronology and proof of resulting loss. A vague non-binding suggestion from an unidentified third party may be materially distinguishable from the credible complete-payment offer …Reasoning and practical relevance
№ ას-459-438-2015 · 2015-10-07

Rescission and lost profits after a failed property sale

Can a buyer withdrawing from an off-plan commercial property agreement recover the price, a penalty and projected profit together?

Attach plans and material access or layout requirements to the signed agreement. In any claim, separate the prepayment, financing cost, penalty and projected operating profits, identify evidence for each and avoid double recovery.Reasoning and practical relevance
№ ას-711-677-2015 · 2015-12-29

Supervision duties and liability for another person’s damage

Does parental status alone establish liability where harm was caused by a person not legally responsible for the act?

Determine who in fact owed the duty, what risk was reasonably foreseeable and which specific precaution was omitted. Check the version of law in force when the harm occurred; do not transplant modern wording onto historical facts.Reasoning and practical relevance
№ ას-789-746-2015 · 2016-01-22

Industrial injury and loss-of-dependency payments

For what period can a dependent recover support lost as a result of an occupational injury and subsequent death?

Prepare a chronology of injury, employment, death, dependants’ age and amounts already paid. Compare the legislation applicable in each historic period and separate arrears calculations from any continuing duty.Reasoning and practical relevance
№ ას-1210-2018 · 2019-02-15

Employment suspension, back pay and notice of termination

Is the whole absence period automatically payable if the employment relationship was suspended pending proceedings?

Build a date-by-date record of suspension, criminal judgment and finality, request to return, employer response and actual delivery of any termination notice. Categorise each period as suspension, work or employer-caused downtime before calculating pay.Reasoning and practical relevance
№ ბს-854-846(კ-16) · 2018-07-18

Limits of tax authority transaction reclassification

How far may a tax authority recharacterise a transaction under article 73(9), especially where the chosen form was not available under the contemporaneous law?

A challenge should identify transaction dates, parties, legal instruments, assets actually exchanged, and the authority’s proposed alternative classification. Attach the law effective on each date. Economic tax advantage alone cannot prove sham conduct.Reasoning and practical relevance
№ ბს-595-573 (კს-13) · 2014-10-02

Admissibility of a declaratory claim in administrative litigation

An order dated 2 October 2014, reproduced in the Supreme Court administrative collection (2018 №5), addresses admissibility of a declaratory claim. Its procedural context highlights why selecting the correct form of relief matters.

Form of claim, legal interest and admissibility conditions.

Context and source
№ ბს-496-491 (2კ-16) · 2016-11-15

Construction-permit dispute involving class I works

A decision dated 15 November 2016, published in the construction disputes collection (2018 №2), concerns a challenge to an administrative act related to alterations to a building.

Permit classification, third-party interests and validity of the administrative act.

Context and source
№ ბს-1133-1127 (კს-17) · 2018-02-22

Mandatory third-party participation in administrative litigation

An order dated 22 February 2018 appears in the Supreme Court collection (2018 №12) under mandatory third-party participation, in the context of registry decisions and property interests.

Who may be a necessary participant and the procedural safeguards that must be considered.

Context and source
№ ბს-572-567 (კ-16) · 2017-01-24

Co-owner consent in a construction-related administrative dispute

A decision dated 24 January 2017 is published in the construction collection (2018 №2) under the topic of co-owner consent, involving administrative approval of alterations in a multi-unit building.

Property interests, scope of consent and administrative decision-making.

Context and source
№ ბს-585-585 (კს-18) · 2018-09-20

Third-party involvement in an administrative registry dispute

An order dated 20 September 2018 is included in the same procedural section of the 2018 №12 Supreme Court collection, concerning participation of third parties.

Ensuring proper representation of relevant interests during proceedings.

Context and source

These collections contain historical decisions. Analyses link to full decisions; consult the original documents for the complete reasoning.

PRIMARY SOURCE / HISTORIC COLLECTIONS

Archive of published Supreme Court decisions

Browse the uploaded full historical volumes (2016–2017) and read the complete decisions instead of relying on a topic summary. The first case number is an indexing aid, not a claim that its reasoning has been individually verified.

Browse historical collections (19)
Administrative procedure

First listed case: # bs-586-566(ks-13) · 222 pages

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Administrative procedure

First listed case: # bs-51-50(k-14) · 244 pages

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Administrative offences

First listed case: # bs-334-330(k-13) · 228 pages

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Enforcement and interim protection

First listed case: # bs-799-783(ks-12) · 188 pages

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Court jurisdiction

First listed case: # bs-961-952(g-16) · 208 pages

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Court jurisdiction

First listed case: # bs-5-5 (g-16) · 178 pages

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Obligations

First listed case: # bs-623-610(k-14) · 224 pages

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General administrative law

First listed case: # bs-617-604(k-14) · 224 pages

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Land disputes

First listed case: # bs-892-874(k-12) · 258 pages

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Tax disputes

First listed case: # bs-680-672(k-15) · 198 pages

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Tax disputes

First listed case: # bs-695-681(k-12) · 182 pages

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Property

First listed case: # bs-45-45(k-15) · 220 pages

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Social and employment disputes

First listed case: # bs-647-640(2k-ks-16) · 196 pages

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Social and employment disputes

First listed case: # bs-67-66(k-16) · 220 pages

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Social and employment disputes

First listed case: # bs-834-826(2k-16) · 230 pages

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Court collection

First listed case: # bs-829-813(k-12) · 204 pages

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Real estate

First listed case: # bs-288-280(ks-13) · 206 pages

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Real estate

First listed case: # bs-1442-1405(2k-10) · 232 pages

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Employment disputes

First listed case: # bs-664-649(k-14) · 236 pages

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These volumes concern historic facts and law applicable at the time. For current statutes consult matsne.gov.ge.

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