{"id":73243,"date":"2021-06-17T11:24:28","date_gmt":"2021-06-17T09:24:28","guid":{"rendered":"https:\/\/reporter.al\/vetingu\/kpa-terhiqet-per-te-marre-vendim-per-kastriot-seliten\/2021\/06\/17\/"},"modified":"2023-04-06T21:27:03","modified_gmt":"2023-04-06T19:27:03","slug":"kpa-terhiqet-per-te-marre-vendim-per-kastriot-seliten","status":"publish","type":"post","link":"https:\/\/reporter.al\/vetingu\/kpa-terhiqet-per-te-marre-vendim-per-kastriot-seliten\/2021\/06\/17\/","title":{"rendered":"KPA t\u00ebrhiqet p\u00ebr t\u00eb marr\u00eb vendim p\u00ebr Kastriot Selit\u00ebn"},"content":{"rendered":"<p>P\u00ebrgjigjet e Ministris\u00eb s\u00eb Financave dhe Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve lidhur me tatimin ose jo t\u00eb shumave monetare t\u00eb dhuruara, nuk soll\u00ebn ndryshim n\u00eb q\u00ebndrimin e Komisionerit Publik q\u00eb deklaroi se k\u00ebrkonte shkarkimin e Kryetarit t\u00eb Gjykat\u00ebs s\u00eb Apelit Administrativ, Kastriot Selita. Ky i fundit e kund\u00ebrshtoi arsyetimin e Komisionerit.<!--more--><\/p>\n<figure id=\"attachment_77119\" aria-describedby=\"caption-attachment-77119\" style=\"width: 533px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" loading=\"lazy\" class=\"size-large wp-image-77119\" src=\"https:\/\/www.reporter.al\/wp-content\/uploads\/7F8A667E-5A05-4F7E-80EB-90C0EE1B9574-533x400.jpeg\" alt=\"\" width=\"533\" height=\"400\" data-id=\"77119\" \/><figcaption id=\"caption-attachment-77119\" class=\"wp-caption-text\">Kryetari i Gjykat\u00ebs Administrative t\u00eb Apelit, Kastriot Selita n\u00eb KPA. Foto: Vladimir Karaj.<\/figcaption><\/figure>\n<p>P\u00ebrgjigjet e d\u00ebrguara nga Ministria e Financave dhe Ekonomis\u00eb, si dhe nga Drejtoria e P\u00ebrgjithshme e Tatimeve n\u00eb funksion t\u00eb k\u00ebrkes\u00ebs s\u00eb drejtuar nga Kolegji i Posa\u00e7\u00ebm i Apelimit, KPA lidhur me tatimin ose jo t\u00eb shumave monetare t\u00eb dhuruara, nuk soll\u00ebn ndonj\u00eb ndryshim n\u00eb q\u00ebndrimin e Komisionerit Publik, Florian Ballhysa dhe t\u00eb Kryetarit t\u00eb Gjykat\u00ebs s\u00eb Apelit Administrativ, Kastriot Selita.<\/p>\n<p>N\u00eb seanc\u00ebn e zhvilluar m\u00eb 31 maj, kur pritej q\u00eb Kolegji t\u00eb shpallte vendimin lidhur me ankimin e Komisionerit ndaj vendimit t\u00eb Komisionit p\u00ebr konfirmimin n\u00eb detyr\u00eb t\u00eb Selit\u00ebs, u njoftua se, me shumic\u00eb votash, ishte vendosur revokimi i vendimit p\u00ebr mbylljen e hetimit duke e ri\u00e7elur at\u00eb me q\u00ebllim administrimin e informacioneve nga institucionet kompetente lidhur me tatimin e shumave monetare t\u00eb p\u00ebrfituara nga individ\u00ebt n\u00ebp\u00ebrmjet dhurimit.<\/p>\n<p>Gjat\u00eb seanc\u00ebs s\u00eb t\u00eb enjtes m\u00eb 17 qershor, kryesuesja e trupit gjykues Albana Shtylla b\u00ebri me dije se pran\u00eb KPA-s\u00eb kishin mb\u00ebrritur dy p\u00ebrgjigje nga Ministria e Financave dhe Ekonomis\u00eb, ku informohej se n\u00eb legjislacionin p\u00ebr tatimet p\u00ebrcaktohet lista me llojet e t\u00eb ardhurave personale q\u00eb jan\u00eb objekt tatimi dhe se n\u00eb rastin konkret, nuk \u00ebsht\u00eb e p\u00ebrcaktuar n\u00eb m\u00ebnyr\u00eb eksplicite se dhurimet jan\u00eb t\u00eb tatueshme. Sipas Shtyll\u00ebs, Drejtoria e P\u00ebrgjithshme e Tatimeve \u00ebsht\u00eb shprehur se individi p\u00ebrfitues i dhurimit, nuk tatohet.<\/p>\n<p>I pyetur nga Kolegji lidhur me q\u00ebndrimin e tij, Komisioneri Ballhysa renditi parashikimet kushtetuese, sipas t\u00eb cilave, p\u00ebrjashtimet nga taksat p\u00ebrcaktoheshin me ligj.<\/p>\n<p>Ai solli n\u00eb v\u00ebmendje t\u00eb KPA-s\u00eb se n\u00eb legjislacionin p\u00ebr tatimin \u00ebsht\u00eb parashikuar nj\u00eb num\u00ebr burimesh t\u00eb ardhurash, por i pakufizuar. Sipas Ballhys\u00ebs, nga ana tjet\u00ebr legjislacioni ka p\u00ebrcaktuar list\u00ebn e t\u00eb ardhurave t\u00eb p\u00ebrjashtuara nga tatimi, por se aty nuk \u00ebsht\u00eb parashikuar edhe p\u00ebrjashtimi i t\u00eb ardhurave nga dhurimi.<\/p>\n<p>Ballhysa vijoi arsyetimin e tij duke argumentuar se n\u00eb t\u00eb ardhurat bruto personale parashikohen edhe ato t\u00eb p\u00ebrfituara nga dhurimi. Komisioneri konstatoi se edhe n\u00eb aktet n\u00ebnligjore t\u00eb nxjerra nga Ministri i Financave dhe Ekonomis\u00eb sanksionohet se, nga subjekti deklarues, p\u00ebr dhurimet duhet t\u00eb paraqitet justifikimi i burimit t\u00eb t\u00eb ardhurave dhe mandati pages\u00ebs s\u00eb tatimeve.<\/p>\n<p>Ai shtoi se dhe Kolegji tashm\u00eb ka jurispudenc\u00ebn e tij lidhur mbi tatimin e t\u00eb ardhurave t\u00eb siguruara nga dhurimi. Ballhysa p\u00ebrfundoi se u q\u00ebndronte konkluzioneve p\u00ebrfundimare dhe rekomandimit t\u00eb Operacionit Nd\u00ebrkomb\u00ebtar t\u00eb Monitorimit, ONM.<\/p>\n<p>Gjyqtari Kastriot Selita e kund\u00ebrshtoi q\u00ebndrimin e Komisionerit. Duke iu referuar informacioneve t\u00eb mb\u00ebrritura n\u00eb Kolegj dhe legjislacionit p\u00ebr tatimet, Selita tha se \u00e7do e ardhur e tatueshme p\u00ebrfshihej n\u00eb list\u00ebn e p\u00ebrcaktuar n\u00eb ligj.<\/p>\n<p>\u201c\u00c7do e ardhur tjet\u00ebr \u00ebsht\u00eb e patatueshme. Duke qen\u00eb se Komisioneri Publik b\u00ebri analiz\u00eb p\u00ebrtej ligjit, refuzon ligjin\u201d, theksoi Selita.<\/p>\n<p>Sipas tij, t\u00eb ardhurat e p\u00ebrjashtuara nga tatimi, jan\u00eb ato t\u00eb ardhura q\u00eb jan\u00eb t\u00eb tatueshme, por q\u00eb ligjv\u00ebn\u00ebsi ka vendosur t\u2019i p\u00ebrjashtoj\u00eb. \u201cPor k\u00ebto jan\u00eb t\u00eb ardhura t\u00eb pa parashikuara p\u00ebr t\u2019u tatuar\u201d, argumentoi Selita lidhur me vler\u00ebn q\u00eb vjehrri i ka dh\u00ebn\u00eb bashk\u00ebshortes, dhe p\u00ebrfundoi se u q\u00ebndronte gjith\u00eb parashtrimeve n\u00eb Komision e n\u00eb KPA, si dhe bisedimeve p\u00ebrfundimtare t\u00eb paraqitura prej tij.<\/p>\n<p>Trupa gjykuese e KPA vendosi t\u00eb administroj\u00eb si prova dokumentet e mb\u00ebrritura s\u00eb fundmi dhe u t\u00ebrhoq p\u00ebr marrjen e vendimit q\u00eb do ta shpall\u00eb t\u00eb premten m\u00eb 18 qershor, ora 12:00.<\/p>\n<p>Gjat\u00eb paraqitjes s\u00eb konkluzioneve p\u00ebrfundimtare m\u00eb 19 maj, Komisioneri Publik, Florjan Ballhysa deklaroi se q\u00ebndronin t\u00eb nj\u00ebjtat rrethana t\u00eb faktit dhe t\u00eb interpretimit ligjor t\u00eb ngritura n\u00eb ankim lidhur me banes\u00ebn 124.9 m2 n\u00eb Tiran\u00eb, t\u00eb krijuar me burim t\u00eb pjessh\u00ebm t\u00eb ardhurat e krijuara nga shitja e nj\u00eb sht\u00ebpie banimi 2 kate + papafingo, me sip\u00ebrfaqe 268,2 m2 nga vjehrri i subjektit, i cili ia ka dh\u00ebn\u00eb t\u00eb bij\u00ebs nj\u00eb pjes\u00eb t\u00eb vler\u00ebs.<\/p>\n<p>Gjithashtu, Komisioneri konstatoi se nuk ishte arritur t\u00eb provohej p\u00ebrfitimi i t\u00eb ardhurave t\u00eb bashk\u00ebshortes s\u00eb subjektit nga nj\u00eb fondacion p\u00ebr vitet 2002 \u2013 2003, si dhe ligjshm\u00ebria e tyre p\u00ebr gjith\u00eb periudh\u00ebn tjet\u00ebr.<\/p>\n<p>Ballhysa v\u00ebrejti se, sipas jurisprudenc\u00ebs s\u00eb m\u00ebparshme t\u00eb KPA, p\u00ebrjashtimi i dhurimeve nga detyrimet tatimore b\u00ebhej vet\u00ebm bazuar n\u00eb ligjin specifik.<\/p>\n<p>Gjyqtari Selita k\u00ebmb\u00ebnguli gjat\u00eb konkluzioneve t\u00eb tij se familja e bashk\u00ebshortes kishte pasur burime t\u00eb mjaftueshme t\u00eb ligjshme p\u00ebr sht\u00ebpin\u00eb, nj\u00eb pjes\u00eb e vler\u00ebs s\u00eb shitjes s\u00eb t\u00eb cil\u00ebs ka sh\u00ebrbyer p\u00ebr blejen e apartamentit 124.9 m2.<\/p>\n<p>Selita tha se bashk\u00ebshortes nuk i jan\u00eb dhuruar shuma parash nga familjar\u00ebt, por i \u00ebsht\u00eb dh\u00ebn\u00eb pjesa e saj takuese pas shitjes s\u00eb pasurive, pasi ajo kishte kontribuar n\u00eb ekonomin\u00eb e p\u00ebrbashk\u00ebt familjare. Ai theksoi se ishin paguar detyrimet tatimore p\u00ebr t\u00eb ardhurat e p\u00ebrfituara nga shitja dhe se nuk mund t\u00eb paguhej s\u00ebrish tatim p\u00ebr vler\u00ebn e marr\u00eb prej bashk\u00ebshortes.<\/p>\n<p>Subjekti i kund\u00ebrshtoi konkluzionet e Komisionerit edhe p\u00ebr nj\u00eb apartament Duplex dhe truall n\u00eb Lal\u00ebz t\u00eb Durr\u00ebsit p\u00ebr t\u00eb cil\u00ebt Ballhysa konkludon se nuk jan\u00eb provuar burimet e ligjshme p\u00ebr krijimin e k\u00ebtyre pasurive.<\/p>\n<p>Duke iu referuar denoncimeve, Ballhysa deklaroi n\u00eb seanc\u00ebn e m\u00ebparshme se Selita ka shfaqur mang\u00ebsi ligjore, zvarritje t\u00eb proceseve dhe raste kur p\u00ebr t\u00eb nj\u00ebjt\u00ebn situat\u00eb, ka dh\u00ebn\u00eb zgjidhje t\u00eb ndryshme. N\u00eb p\u00ebrfundim ai k\u00ebrkoi ndryshimin e vendimit dhe shkarkimin nga detyra t\u00eb Selit\u00ebs,<\/p>\n<p>Selita i kund\u00ebrshtoi edhe konkluzionet e Komisionerit p\u00ebr profesionalizmin, i cili konstatoi mang\u00ebsi ligjore dhe zvarritje t\u00eb proceseve.<\/p>\n<!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content -->","protected":false},"excerpt":{"rendered":"<p>P\u00ebrgjigjet e Ministris\u00eb s\u00eb Financave dhe Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve lidhur me tatimin ose jo t\u00eb shumave monetare t\u00eb dhuruara, nuk soll\u00ebn ndryshim n\u00eb q\u00ebndrimin e Komisionerit Publik q\u00eb deklaroi se k\u00ebrkonte shkarkimin e Kryetarit t\u00eb Gjykat\u00ebs s\u00eb Apelit Administrativ, Kastriot Selita. Ky i fundit e kund\u00ebrshtoi arsyetimin e Komisionerit.<!-- AddThis Advanced Settings generic via filter on get_the_excerpt --><!-- AddThis Share Buttons generic via filter on get_the_excerpt --><\/p>\n","protected":false},"author":637,"featured_media":73244,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[114,2,362],"tags":[145,107,501,112],"fifu_image_url":"https:\/\/www.reporter.al\/wp-content\/uploads\/7F8A667E-5A05-4F7E-80EB-90C0EE1B9574.jpeg","fifu_image_alt":"Kryetari i Gjykat\u00ebs Administrative t\u00eb Apelit, Kastriot Selita n\u00eb KPA. 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