Transparency International Georgia has analyzed the legal and economic implications and threats that could arise following the entry into force of the new regulations of tax liens. This has become particularly obvious now that we are witnessing how t

We recently published a blog post about the new regulations concerning tax lien. We have since learned that the aforementioned amendments to the Georgian Tax Code and the law “On Enforcement Proceedings” were passed in violation of the general proced

Recent amendments to the Georgian Tax Code (Article 239) and, respectively, to the law “on Enforcement Proceedings” (Article 823) change the way that the priority of liens is calculated. A lien is a claim on a debtor's property in order to ensure pay

There has been significant discussion about the lack of judiciary independence in Georgia. Non-governmental and international organizations, as well as representative of other countries have recently put a particular emphasis on the importance of an