Kolegji i Posa\u00e7\u00ebm i Apelimit, KPA shpalli t\u00eb enjten m\u00eb 2 shkurt 2023 vendimin p\u00ebr l\u00ebnien n\u00eb fuqi t\u00eb konfirmimit n\u00eb detyr\u00eb t\u00eb gjyqtares s\u00eb Gjykat\u00ebs s\u00eb Apelit Tiran\u00eb, Elona Toro. Vendimi u mor n\u00eb m\u00ebnyr\u00eb unanime nga trupi gjykues i Kolegjit i kryesuar nga Sokol \u00c7omo, me relatore Ina Rama dhe an\u00ebtare Rezarta Schuetz, Albana Shtylla dhe Mimoza Tasi.<\/p>\n
Gjyqtarja e Apelit t\u00eb Tiran\u00ebs, Elona Toro u konfirmua me shumic\u00eb votash n\u00eb detyr\u00eb m\u00eb 17 qershor 2020, pasi kryesuesja e trup\u00ebs, Firdes Shuli dhe relatorja Pamela Qirko u bind\u00ebn nga shpjegimet e saj. An\u00ebtarja n\u00eb pakic\u00eb, Etleda \u00c7iftja arsyetoi n\u00eb favor t\u00eb shkarkimit, duke vler\u00ebsuar se Toro kishte kryer deklarim t\u00eb pamjaftuesh\u00ebm dhe t\u00eb pasakt\u00eb t\u00eb pasuris\u00eb.<\/p>\n
Komisioneri Publik, Florian Ballhysa kreu ankim duke e konsideruar t\u00eb paplot\u00eb hetimin e KPK-s\u00eb lidhur me burimet financiare q\u00eb kan\u00eb sh\u00ebrbyer p\u00ebr blerjen e nj\u00eb apartamenti n\u00eb Tiran\u00eb, konkretisht p\u00ebr mund\u00ebsin\u00eb e personave t\u00eb tjer\u00eb t\u00eb lidhur p\u00ebr nj\u00eb hua dhe dhurimet e kryera. Edhe gjat\u00eb konkluzioneve p\u00ebrfundimtare, Ballhysa vler\u00ebsoi se subjekti gjendej me balanca negative n\u00eb disa vite dhe k\u00ebrkoi shkarkimin e saj nga detyra.<\/p>\n
Gjyqtarja Toro e kund\u00ebrshtoi analiz\u00ebn financiare t\u00eb Komisionerit dhe k\u00ebmb\u00ebnguli se pamund\u00ebsia financiare q\u00eb mbetej ishte proporcionale dhe nuk mund t\u00eb sillte penalizim. Ajo i k\u00ebrkoi Kolegjit l\u00ebnien n\u00eb fuqi t\u00eb vendimit t\u00eb konfirmimit, n\u00eb aplikim edhe t\u00eb parimit t\u00eb objektivitetit dhe proporcionalitetit.<\/p>\n
Lidhur me mund\u00ebsin\u00eb e babait t\u00eb subjektit p\u00ebr dhurimin e shumave 6000 euro dhe 4000 USD, vlera me t\u00eb cilat \u00ebsht\u00eb paguar k\u00ebsti i par\u00eb i apartamentit n\u00eb Tiran\u00eb, Kolegji ka pranuar ta kryej\u00eb analiz\u00ebn p\u00ebr periudh\u00ebn e k\u00ebrkuar nga komisioneri, shkurt 2005 \u2013 n\u00ebntor 2008.<\/p>\n
Kryesuesi \u00c7omo shpjegoi se nuk \u00ebsht\u00eb konsideruar n\u00eb analiz\u00eb si shpenzim i babait t\u00eb subjektit shuma 270 mij\u00eb lek\u00eb e depozituar prej tij n\u00eb nj\u00eb llogari bankare, si dhe nuk \u00ebsht\u00eb p\u00ebrfshir\u00eb n\u00eb z\u00ebrin e t\u00eb ardhurave vlera 220 mij\u00eb lek\u00eb nga qiradh\u00ebnia e nj\u00eb apartamenti, pasi nuk ishin paguar detyrimet tatimore. Sipas analiz\u00ebs s\u00eb KPA-s\u00eb, babai i subjektit ka pasur burime financiare t\u00eb ligjshme t\u00eb mjaftueshme p\u00ebr dhurimin e k\u00ebtyre shumave.<\/p>\n
P\u00ebr huan\u00eb 45 mij\u00eb euro t\u00eb marr\u00eb nga bashk\u00ebshorti prej shtetasit A.Ll., po p\u00ebr pages\u00ebn e \u00e7mimit t\u00eb apartamentit, Komisioneri k\u00ebrkoi kryerjen e nj\u00eb analize t\u00eb polot\u00eb financiare p\u00ebr t\u00eb verifikuar mund\u00ebsin\u00eb e huadh\u00ebn\u00ebsit, duke llogaritur shpenzime jetese p\u00ebr gjith\u00eb pjes\u00ebtar\u00ebt e familjes dhe investimet e kryera prej tij.<\/p>\n
\u00c7omo sqaroi se Kolegji ka konsideruar si t\u00eb ardhura prej aktivitetit t\u00eb huadh\u00ebn\u00ebsit vet\u00ebm ato p\u00ebr t\u00eb cilat ishin paguar detyrimet tatimore, t\u00eb cilat plot\u00ebsojn\u00eb kriteret e t\u00eb ardhur\u00ebs s\u00eb ligjshme. Shpenzimet e jetes\u00ebs jan\u00eb konsideruar p\u00ebr gjith\u00eb pjes\u00ebtar\u00ebt e familjes, nd\u00ebrsa nuk jan\u00eb p\u00ebrfshir\u00eb n\u00eb analiz\u00eb si shpenzimet investimet n\u00eb bono thesari nga personi i lidhur.<\/p>\n
N\u00eb munges\u00eb t\u00eb p\u00ebrcaktimit t\u00eb marzhit t\u00eb fitimit nga institucionet tatimore, Kolegji ka kryer vler\u00ebsim t\u00eb diferencuar t\u00eb fitimit t\u00eb huadh\u00ebn\u00ebsit nga aktiviteti tij tregtar, bazuar n\u00eb sh\u00ebrbimet q\u00eb ka kyer. P\u00ebr rrjedhoj\u00eb ka rezultuar pamund\u00ebsi p\u00ebr dh\u00ebnien e huas\u00eb n\u00eb shum\u00ebn rreth 400 mij\u00eb lek\u00eb.<\/p>\n
Kryesuesi \u00c7omo sqaroi se n\u00eb zbatim t\u00eb parimit t\u00eb objektivitetit dhe proporcionalitetit; faktit se huadh\u00ebn\u00ebsi ka pasur t\u00eb tjera burime t\u00eb ardhurash; pamund\u00ebsis\u00eb objektive t\u00eb subjektit p\u00ebr t\u00eb siguruar dokumentacion; si dhe se nuk jan\u00eb ngritur dyshime lidhur me egzistenc\u00ebn e huas\u00eb, \u00ebsht\u00eb arritur n\u00eb konkluzionin se balanca negative nuk do t\u00eb jet\u00eb p\u00ebrcaktuese p\u00ebr krijimin e shum\u00ebs 45 mij\u00eb euro dhe do t\u00eb vler\u00ebsohet se e kalon testin e ligjshm\u00ebris\u00eb.<\/p>\n
Nd\u00ebrkoh\u00eb, pas rikryerjes s\u00eb analiz\u00ebs financiare p\u00ebr vitet 2012, 2014, 2015 dhe 2016 \u00ebsht\u00eb konsideruar si i drejt\u00eb konstatimi i komisionerit se pagat e bashk\u00ebshortit t\u00eb subjektit jan\u00eb t\u00eb pap\u00ebrcaktuara p\u00ebr shkak t\u00eb mosp\u00ebrputhjeve t\u00eb hasura n\u00eb aktet e administruara. Kolegji ka \u00e7muar t\u00eb konsideroj\u00eb si t\u00eb ardhur vler\u00ebn e pag\u00ebs minimale sipas legjislacionit n\u00eb fuqi.<\/p>\n
Pas korrektimit t\u00eb analiz\u00ebs financiare ku jan\u00eb reflektuar shpenzimet e udh\u00ebtimit t\u00eb familjes s\u00eb subjektit sipas q\u00ebndrimit t\u00eb komisionerit, ka rezultuar balanc\u00eb negative p\u00ebr t\u00eb kat\u00ebr vitet, n\u00eb vler\u00ebn totale 872 mij\u00eb lek\u00eb.<\/p>\n
Bazuar n\u00eb parimin e objektivitetit dhe propocionalitetit, si dhe p\u00ebr shkak se balancat kan\u00eb rezultuar t\u00eb shp\u00ebrndara n\u00eb disa vite, Kolegji \u00e7mon se k\u00ebto mungesa financiare nuk mund t\u00eb passjellin penalizim p\u00ebr subjektin. Kolegji \u00e7moi se gjyqtarja Elona Toro ka arritur nivel t\u00eb besuesh\u00ebm n\u00eb kriterin e pasuris\u00eb dhe e la n\u00eb fuqi vendimin e Komisionit p\u00ebr konfirmimin e saj n\u00eb detyr\u00eb.<\/p>\n","protected":false},"excerpt":{"rendered":"
Kolegji i Posa\u00e7\u00ebm i Apelimit, KPA shpalli t\u00eb enjten m\u00eb 2 shkurt 2023 vendimin p\u00ebr l\u00ebnien n\u00eb fuqi t\u00eb konfirmimit n\u00eb detyr\u00eb t\u00eb gjyqtares s\u00eb Gjykat\u00ebs s\u00eb Apelit Tiran\u00eb, Elona Toro. Vendimi u mor n\u00eb m\u00ebnyr\u00eb unanime nga trupi gjykues i Kolegjit i kryesuar nga Sokol \u00c7omo, me relatore Ina Rama dhe an\u00ebtare Rezarta Schuetz, […]<\/p>\n","protected":false},"author":637,"featured_media":70310,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[114,115],"tags":[125,103,112],"fifu_image_url":"https:\/\/www.reporter.al\/wp-content\/uploads\/2023\/01\/Elona-Toro-KPA.jpg","fifu_image_alt":"Gjyqtarja Elona Toro pas seanc\u00ebs n\u00eb Kolegjin e Posa\u00e7\u00ebm t\u00eb Apelimit. Foto: Edmond Hoxhaj. ","_links":{"self":[{"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/posts\/70309"}],"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\/637"}],"replies":[{"embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/comments?post=70309"}],"version-history":[{"count":1,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/posts\/70309\/revisions"}],"predecessor-version":[{"id":70311,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/posts\/70309\/revisions\/70311"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/media\/70310"}],"wp:attachment":[{"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/media?parent=70309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/categories?post=70309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/tags?post=70309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}