{"id":63286,"date":"2019-10-03T19:53:00","date_gmt":"2019-10-03T17:53:00","guid":{"rendered":"https:\/\/www.reporter.al\/vetingu\/?p=63286"},"modified":"2019-10-03T19:53:00","modified_gmt":"2019-10-03T17:53:00","slug":"i-zhgenjyer-totalisht-artur-malaj-kundershton-analizen-financiare-te-kpa","status":"publish","type":"post","link":"https:\/\/reporter.al\/vetingu\/i-zhgenjyer-totalisht-artur-malaj-kundershton-analizen-financiare-te-kpa\/2019\/10\/03\/","title":{"rendered":"\u201cI zhg\u00ebnjyer totalisht\u201d: Artur Malaj kund\u00ebrshton analiz\u00ebn financiare t\u00eb KPA"},"content":{"rendered":"

P\u00ebr dy or\u00eb e gjysm\u00eb, gjyqtari Artur Malaj kund\u00ebrshtoi analiz\u00ebn financiare t\u00eb Nj\u00ebsis\u00eb Ligjore t\u00eb KPA-s\u00eb si \u201ct\u00eb nj\u00ebanshme, t\u00eb pasakt\u00eb dhe absurde\u201d, por trupa gjykuese e rr\u00ebzoi si t\u00eb panevojshme k\u00ebrkes\u00ebn e tij p\u00ebr nj\u00eb ekspert t\u00eb pavarur.<\/p>\n

\"\"<\/a>
Gjyqtari Artur Malaj gjat\u00eb seanc\u00ebs n\u00eb Kolegjin e Posa\u00e7\u00ebm t\u00eb Apelimit, dat\u00eb 19.07.2019 | Foto : Besar Likmeta\/BIRN<\/figcaption><\/figure>\n

Gjyqtari i Gjykat\u00ebs Administrative t\u00eb Apelit, Artur Malaj kund\u00ebrshtoi p\u00ebr 2 or\u00eb e gjysm\u00eb analiz\u00ebn financiare t\u00eb realizuar nga Nj\u00ebsia Ligjore e Kolegjit t\u00eb Posa\u00e7\u00ebm t\u00eb Apelimit t\u00eb enjten dhe pasi e cil\u00ebsoi at\u00eb t\u00eb nj\u00ebanshme dhe t\u00eb mbushur me gabime – k\u00ebrkoi nj\u00eb ekspert t\u00eb pavarur kontab\u00ebl.<\/p>\n

Malaj kontestoi gjithashtu n\u00eb thelb procedur\u00ebn, duke e konsideruar p\u00ebrfshirjen e Nj\u00ebsis\u00eb Ligjore t\u00eb Kolegjit si kompromentim t\u00eb pavar\u00ebsis\u00eb dhe paan\u00ebsis\u00eb n\u00eb gjykim.<\/p>\n

\u201cKemi 6 analiza financiare t\u00eb ndryshme, dy nga KPK, dy nga Komisioneri, analiza e Kolegjit t\u00eb Posa\u00e7\u00ebm t\u00eb Apelimit dhe analiza e kryer nga eksperti im. K\u00ebrkoj ekspert t\u00eb pavarur dhe t\u00eb paansh\u00ebm, pasi Nj\u00ebsia Ligjore n\u00eb var\u00ebsi t\u00eb Kolegjit e vendos gjykat\u00ebn n\u00eb rolin e pal\u00ebs dhe jo t\u00eb arbitrit,\u201d tha Malaj, pasi kishte kund\u00ebrshtuar m\u00eb par\u00eb bilancin negativ si \u201cabsurd dhe jo-realist\u201d.<\/p>\n

P\u00ebrmes nj\u00eb vendimi t\u00eb nd\u00ebrmjet\u00ebm, trupa gjykuese e Kolegjit t\u00eb Posa\u00e7\u00ebm t\u00eb Apelimit e rr\u00ebzoi k\u00ebrkes\u00ebn p\u00ebr ekspertiz\u00eb t\u00eb pavarur financiare si \u201ct\u00eb panevojshme\u201d. Megjithat\u00eb, Kolegji vendosi t\u00eb pranoj\u00eb n\u00eb cil\u00ebsin\u00eb e prov\u00ebs 9 dokumente t\u00eb reja shkresore t\u00eb dor\u00ebzuara nga Malaj, p\u00ebrmes t\u00eb cilave ai pretendon se zerohen diferencat negative n\u00eb analiz\u00ebn financiare t\u00eb kryer s\u00eb fundmi nga Kolegji.<\/p>\n

N\u00eb seanc\u00eb u m\u00ebsua se analiza e re financiare e r\u00ebndon pozit\u00ebn e Malajt disafish \u2013 nga mungesa prej 1.2 milion\u00eb lek\u00ebsh e konstatuar n\u00eb ankimin e Komisionerit Publik n\u00eb nj\u00eb diferenc\u00eb t\u00eb thell\u00eb prej 11.8 milion\u00eb lek\u00ebsh. Malaj tha se ishte \u201ci zhg\u00ebnjyer totalisht\u201d nga analiza financiare.<\/p>\n

Megjithat\u00eb, gjyqtari pretendoi n\u00eb mbrojtjen e gjat\u00eb t\u00eb tij se kjo diferenc\u00eb s\u2019ishte gj\u00eb tjet\u00ebr ve\u00e7se shumatorja e nj\u00eb k\u00ebsti prej 15 mij\u00eb eurosh – kurr\u00eb t\u00eb paguar prej tij si dhe e fitimeve 3-vje\u00e7are t\u00eb bashk\u00ebshortes nga aktiviteti i noteris\u00eb, p\u00ebr t\u00eb cilat tha se ishin zbritur padrejt\u00ebsisht.<\/p>\n

Duke p\u00ebrs\u00ebritur disa her\u00eb se Nj\u00ebsia Ligjore e Kolegjit kishte \u201cfryr\u00eb shpenzimet dhe hequr t\u00eb ardhurat e ligjshme t\u00eb bashk\u00ebshortes\u201d, Malaj u ndal m\u00eb pas n\u00eb rezultatet p\u00ebr vitin 2005 si dhe p\u00ebr vitet 2008-2011.<\/p>\n

Rezultatin negativ p\u00ebr vitin 2005, Malaj ia atribuoi p\u00ebrfshirjes n\u00eb llogaritje t\u00eb vler\u00ebs 15 130 euro, e cila lidhej me k\u00ebstin e nj\u00eb kontrate porosie p\u00ebr nj\u00eb apartament, i cili sipas tij nuk u pagua asnj\u00ebher\u00eb. Ai pretendoi se Nj\u00ebsia Ligjore e kishte p\u00ebrfshir\u00eb k\u00ebt\u00eb shum\u00eb n\u00eb kund\u00ebrshtim me prov\u00ebn e dor\u00ebzuar prej tij- revokimin e kontrat\u00ebs vet\u00ebm 1 muaj e 22 dit\u00eb m\u00eb pas nga kompania me arsyen e mospages\u00ebs.<\/p>\n

Malaj e konsideroi absurde p\u00ebrfshirjen e k\u00ebsaj shume, duke argumentuar m\u00eb pas se binte ndesh edhe me prov\u00ebn tjet\u00ebr \u2013 kontratr\u00ebn e shitjes s\u00eb apartamentit n\u00eb Selit\u00eb si dhe me \u00e7mimet e paguara nga fqinj\u00ebt e tij.<\/p>\n

\u201cKy shpenzim nuk \u00ebsht\u00eb kryer, ndaj balanca p\u00ebr vitin 2005 del pozitive,\u201d tha ai.<\/p>\n

Lidhur me diferenc\u00ebn negative p\u00ebr vitet 2008-2011, Malaj argumentoi se \u00ebsht\u00eb rezultat i zbritjes s\u00eb fitimeve 3-vje\u00e7are t\u00eb bashk\u00ebshortes nga aktiviteti i noteris\u00eb \u2013 zbritje q\u00eb ai e konsideroi n\u00eb kund\u00ebrshtim me Kushtetut\u00ebn.<\/p>\n

Nga argumentet e lexuara prej Malajt u kuptua se p\u00ebrjashtimi i fitimeve 3-vje\u00e7are t\u00eb bashk\u00ebshortes ishte motivuar nga Nj\u00ebsia Ligjore me faktin se n\u00eb bilacin e vitit 2011, vlera prej 9.5 milion\u00eb lek\u00ebsh rezultonte si fitim i pashp\u00ebrndar\u00eb.<\/p>\n

\u201cBashk\u00ebshortja ka deklaruar fitime dhe ka paguar tatime p\u00ebr t\u00eb tre vitet. N\u00eb ILDKPK k\u00ebto para jan\u00eb deklaruar si burim p\u00ebr shpenzimet dhe kursimet, por Nj\u00ebsia Ligjore nuk i p\u00ebrfshin k\u00ebto t\u00eb ardhura me pretendimin se nuk jan\u00eb p\u00ebrdorur, por jan\u00eb mbajtur n\u00eb sirtar,\u201d tha ai, duke e kund\u00ebrshtuar k\u00ebt\u00eb argument.<\/p>\n

Malaj e shpjegoi deklarimin e vitit 2011 n\u00eb bilanc fillimisht si gabim t\u00eb kontabilistit t\u00eb diktuar nga ndryshimet ligjore p\u00ebr Tatimet dhe m\u00eb pas si rideklarim vullnetar t\u00eb bashk\u00ebshortes s\u00eb tij n\u00eb kuad\u00ebr t\u00eb legalizimit t\u00eb kapitalit.<\/p>\n

Ai kund\u00ebrshtoi gjithashtu pretendimin se bashk\u00ebshortja e tij nuk mund t\u00eb p\u00ebrfitonte leht\u00ebsira fiskale, duke b\u00ebr\u00eb dallimin ligjor mes personit fizik dhe individit si dhe solli si prov\u00eb t\u00eb re nj\u00eb intepretim ligjor nga Drejtoria e Tatimeve q\u00eb mb\u00ebshtet argumentet e tij.<\/p>\n

\u201cRideklarimi \u00ebsht\u00eb e drejt\u00eb e \u00e7do tatimpaguesi dhe n\u00eb vitin 2011, bashk\u00ebshortja ime ka rideklaruar fitime shtes\u00eb p\u00ebr vitin 2009 me vullnetin e saj dhe ka p\u00ebrfituar falje tatimore prej 128 mij\u00eb lek\u00ebsh. Nj\u00ebsia Ligjore nuk ka njohur as t\u00eb ardhurat, as fitimet dhe as faljen tatimore,\u201d shtoi ai.<\/p>\n

Malaj kund\u00ebrshtoi llogarit\u00eb e b\u00ebra mbi udh\u00ebtimet jasht\u00eb shtetit si dhe kund\u00ebrshtoi p\u00ebrjashtimin e dietave \u2013 p\u00ebr t\u00eb cilat tha se ose duhen llogaritur si t\u00eb ardhura ose duhen zbritur si shpenzime jetese.<\/p>\n

Ai pretendoi nj\u00eb seri fryrjesh dhe pasakt\u00ebsish p\u00ebr llogaritjen e shpenzimeve t\u00eb udh\u00ebtimeve jasht\u00eb shtetit dhe paraqiti si prova deklaratat noteriale nga agjencit\u00eb e udh\u00ebtimit, t\u00eb cilat referonin \u00e7mime m\u00eb t\u00eb ul\u00ebta si dhe familjar\u00eb q\u00eb deklarojn\u00eb se kan\u00eb mbuluar shpenzimet.<\/p>\n

P\u00ebr udh\u00ebtimet e pun\u00ebs, Malaj i apeloi kujtes\u00ebs s\u00eb ish-gjyqtar\u00ebve \u2013 an\u00ebtar\u00eb t\u00eb trupit gjykues.<\/p>\n

\u201cAn\u00ebtar\u00ebt e trupit gjykues, q\u00eb kur kan\u00eb qen\u00eb gjyqtar\u00eb kan\u00eb qen\u00eb n\u00eb k\u00ebto udh\u00ebtime e din\u00eb shum\u00eb mir\u00eb se k\u00ebto nuk jan\u00eb paguar prej nesh,\u201d shtoi Malaj, duke e konsideruar analiz\u00ebn financiare t\u00eb nj\u00ebanshme.<\/p>\n

N\u00eb fund t\u00eb seanc\u00ebs, Komisioneri Publik, Dariel Sina k\u00ebrkoi 5-6 dit\u00eb koh\u00eb p\u00ebr t\u00eb paraqitur q\u00ebndrimet e tij n\u00eb lidhje me provat e reja t\u00eb administruara si dhe q\u00ebndrimet e Malajt. Trupi gjykues vendosi q\u00eb seanca e radh\u00ebs t\u00eb zhvillohej m\u00eb 11 tetor.<\/p>\n","protected":false},"excerpt":{"rendered":"

P\u00ebr dy or\u00eb e gjysm\u00eb, gjyqtari Artur Malaj kund\u00ebrshtoi analiz\u00ebn financiare t\u00eb Nj\u00ebsis\u00eb Ligjore t\u00eb KPA-s\u00eb si \u201ct\u00eb nj\u00ebanshme, t\u00eb pasakt\u00eb dhe absurde\u201d, por trupa gjykuese e rr\u00ebzoi si t\u00eb panevojshme k\u00ebrkes\u00ebn e tij p\u00ebr nj\u00eb ekspert t\u00eb pavarur.<\/p>\n","protected":false},"author":7,"featured_media":63292,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"fifu_image_url":"https:\/\/www.reporter.al\/wp-content\/uploads\/Artur_Malaj-Kpa-544x400.jpg","fifu_image_alt":"\u201cI zhg\u00ebnjyer totalisht\u201d: Artur Malaj kund\u00ebrshton analiz\u00ebn financiare t\u00eb KPA","_links":{"self":[{"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/posts\/63286"}],"collection":[{"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/comments?post=63286"}],"version-history":[{"count":0,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/posts\/63286\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/media\/63292"}],"wp:attachment":[{"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/media?parent=63286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/categories?post=63286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/tags?post=63286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}