Gjyqtarja e Apeli Tiran\u00eb, Elona Toro u konfirmua n\u00eb detyr\u00eb m\u00eb 17 qershor 2020 pasi Komisioni i Pavarur i Kualifikimit, KPK konkludoi se pasakt\u00ebsit\u00eb n\u00eb deklarimin e pasurive dhe balanca negative e fondeve n\u00eb vler\u00eb relativisht t\u00eb vog\u00ebl, bazuar n\u00eb parimin e proporcionalitetit nuk ishin t\u00eb mjafueshme q\u00eb t\u00eb sillnin penalizim.<\/p>\n
KPK konstatoi se n\u00eb asnj\u00eb rast pasakt\u00ebsit\u00eb e konstatuara nuk kan\u00eb ndikuar n\u00eb cenimin e burimit t\u00eb krijimit t\u00eb pasurive t\u00eb k\u00ebtij subjekti rivler\u00ebsimi. Ajo u vler\u00ebsua pozitivisht p\u00ebr figur\u00ebn dhe e aft\u00eb profesionalisht.<\/p>\n
Komisioneri Publik, Florian Ballhysa paraqiti ankim duke evidentuar nevoj\u00ebn e hetimit t\u00eb m\u00ebtejsh\u00ebm t\u00eb deklarimeve t\u00eb subjektit t\u00eb rivler\u00ebsimit dhe interesave privat\u00eb t\u00eb saj, t\u00eb personave t\u00eb lidhur, t\u00eb personave t\u00eb tjer\u00eb t\u00eb lidhur me t\u00eb, p\u00ebr \u00e7\u00ebshtje q\u00eb sipas tij jan\u00eb hetuar n\u00eb m\u00ebnyr\u00eb t\u00eb paplot\u00eb nga Komisioni ose p\u00ebr t\u00eb cilat ky hetim mungon. Po ashtu, ai k\u00ebrkoi dhe kryerjen e nj\u00eb analize t\u00eb re financiare, me q\u00ebllim justifikimin bindsh\u00ebm t\u00eb burimeve t\u00eb ligjshme t\u00eb krijimit t\u00eb pasurive me t\u00eb ardhura t\u00eb ligjshme.<\/p>\n
N\u00eb ankim ai k\u00ebrkoi ndryshimin ose l\u00ebnien n\u00eb fuqi t\u00eb vendimit t\u00eb Komisionit, nd\u00ebrsa n\u00eb konkluzionet p\u00ebrfundimtare k\u00ebrkoi shkarkimin e subjektit p\u00ebr munges\u00eb t\u00eb burimeve financiare.<\/p>\n
Sipas Ballhys\u00ebs, analiza p\u00ebr mund\u00ebsin\u00eb e babait t\u00eb subjektit p\u00ebr krijimin e vlerave t\u00eb dhuruara 6000 euro dhe 4000 USD, duhet t\u00eb shtrihet n\u00eb periudh\u00ebn shkurt 2005 – n\u00ebntor 2008 kur k\u00ebto likujditete jan\u00eb krijuar dhe depozituar n\u00eb bank\u00eb. Sipas tij, babai i Toros rezulton n\u00eb pamund\u00ebsi financiare n\u00eb shum\u00ebn rreth 226 mij\u00eb lek\u00eb. Ai vler\u00ebsoi se t\u00eb ardhurat e babait t\u00eb subjektit nga qiradh\u00ebnia e nj\u00eb apartamenti nuk mund t\u00eb konsiderohen pasi nuk jan\u00eb v\u00ebrtetuar me dokumentacion ligjor pagesat e detyrimeve tatimore.<\/p>\n
N\u00eb vijim, Komisioneri konkludoi se gjat\u00eb gjykimit n\u00eb Kolegj nuk u arrit t\u00eb provohej mund\u00ebsia e huadh\u00ebn\u00ebsit A.Ll p\u00ebr krijimin e vler\u00ebs 45 mij\u00eb euro dh\u00ebn\u00eb hua bashk\u00ebshortit t\u00eb subjektit, pasi nuk u v\u00ebrtetua me dokumentacion ligjor p\u00ebrfitimi i t\u00eb adhurave t\u00eb pretenduara nga dh\u00ebnia me qira e disa pronave.<\/p>\n
Ballhysa vler\u00ebsoi se prej p\u00ebrllogaritjes p\u00ebrfundimtare t\u00eb t\u00eb ardhurave t\u00eb gjyqtares Toro dhe bashk\u00ebshortit t\u00eb saj, t\u00eb shpenzimeve jetike e atyre t\u00eb udh\u00ebtimeve, si dhe atyre p\u00ebr shlyerjen e huave, rezultojn\u00eb pamund\u00ebsi financiare n\u00eb vitet 2012, 2014, 2015 dhe 2016 n\u00eb shum\u00ebn totale rreth 900 mij\u00eb lek\u00eb. Ai konstatoi se t\u00eb ardhurat e pretenduara nga pagat e bashk\u00ebshortit t\u00eb subjektit nuk jan\u00eb deklaruar n\u00eb vite, nd\u00ebrkoh\u00eb q\u00eb nga dokumentacioni administruar mbetej e paqart\u00eb se sa ka qen\u00eb pagesa reale e tij.<\/p>\n
K\u00ebrkimet p\u00ebrfundimtare t\u00eb Komisionerit u kund\u00ebrshtuan nga Toro e cila k\u00ebmb\u00ebnguli se babai kishte pasur mund\u00ebsi financiare p\u00ebr dhurimin e shumave 6000 euro dhe 4000 USD. Ajo solli n\u00eb v\u00ebmendje faktin se ishte v\u00ebrtetuar se banesa e dh\u00ebn\u00eb me qira nga i ati, ishte p\u00ebrdorur pasi ishin shpenzuar energjia dhe uji, si dhe se e kishte pasqyruar k\u00ebt\u00eb t\u00eb ardhur n\u00eb deklaratat periodike p\u00ebrkat\u00ebse. Subjekti k\u00ebrkoi q\u00eb shuma e p\u00ebrfituar nga babai prej qiradh\u00ebnies t\u00eb jet\u00eb pjes\u00eb e analiz\u00ebs financiare. Ajo k\u00ebrkoi q\u00eb analiza financiare p\u00ebr t\u00eb atin t\u00eb shtrihet deri n\u00eb 2009-\u00ebn, kur ajo i ka p\u00ebrfituar k\u00ebto fonde.<\/p>\n
Po ashtu, Toro pretendoi se huadh\u00ebn\u00ebsi kishte pasur burime financiare p\u00ebr dh\u00ebnien e vler\u00ebs 45 mij\u00eb euro bashk\u00ebshortit t\u00eb saj. Ajo k\u00ebrkoi q\u00eb analiza financiare p\u00ebr huadh\u00ebn\u00ebsin t\u00eb kryhet vet\u00ebm p\u00ebr shum\u00ebn e dh\u00ebn\u00eb dhe arugmentoi se ishte e provuar se huadh\u00ebn\u00ebsi kishte pasur biznes t\u00eb suksessh\u00ebm prej vitit 1993, q\u00eb e kishte zgjeruar n\u00eb 1997-\u00ebn.<\/p>\n
Sipas subjektit, pamund\u00ebsia financiare q\u00eb mbetej \u00ebsht\u00eb proporcionale dhe nuk mund t\u00eb sillte penalizim.<\/p>\n
Kolegji v\u00ebren se i n\u00ebnshtroi analiz\u00ebs s\u00eb tij ato shkaqe ankimi, t\u00eb cilat Komisioneri i paraqiti n\u00eb p\u00ebrfundim t\u00eb procesit gjyq\u00ebsor si arsye mbi t\u00eb cilat duhej t\u00eb vendosej ndryshimi i vendimit t\u00eb KPK-s\u00eb.<\/p>\n
KPA konsideroi se Komisioneri Publik hoqi dor\u00eb nga shkaqet e ankimit t\u00eb cilat lidheshin me burimin e krijimit t\u00eb shum\u00ebs 39 mij\u00eb e 200 euro, e ardhur nga shitja e pasuris\u00eb n\u00eb bashk\u00ebpron\u00ebsin\u00eb e subjektit t\u00eb rivler\u00ebsimit dhe t\u00eb atit t\u00eb saj. Kolegji vler\u00ebson se k\u00ebto pretendime nuk duhet t\u00eb jen\u00eb pjes\u00eb e vler\u00ebsimit t\u00eb trupit gjykues, p\u00ebr sa koh\u00eb q\u00eb k\u00ebrkimi i Komisionerit Publik p\u00ebr ndryshimin e vendimit nuk mb\u00ebshtetet n\u00eb to, por n\u00eb shkaqet e tjera t\u00eb ankimit.<\/p>\n
P\u00ebr sa i p\u00ebrket kufijve kohor\u00eb, n\u00eb t\u00eb cil\u00ebn do t\u00eb shtrihet analiza financiare p\u00ebr baban\u00eb e subjektit t\u00eb rivler\u00ebsimit, p\u00ebr t\u00eb verifikuar burimin e ligjsh\u00ebm t\u00eb krijimit t\u00eb shumave prej 6000 euro dhe 4000 USD, Kolegji ashtu si edhe Komisioneri Publik, \u00e7moi t\u00eb drejt\u00eb kryerjen e saj duke filluar nga shkurti 2005 deri n\u00eb momentin kur k\u00ebto fonde jan\u00eb kredituar p\u00ebrfundimisht n\u00eb llogari, n\u00eb n\u00ebntor t\u00eb 2008-\u00ebs.<\/p>\n
\u201cKolegji \u00e7moi se versioni i analiz\u00ebs financiare, sipas pretendimit t\u00eb subjektit p\u00ebr t\u00eb konsideruar si kufij kohor shkurtin e vitit 2005 deri n\u00eb momentin q\u00eb subjekti i kishte p\u00ebrfituar k\u00ebto shuma, n\u00eb korrik 2009, \u00ebsht\u00eb nj\u00eb version, i cili nuk i p\u00ebrgjigjet koh\u00ebs s\u00eb krijimit t\u00eb k\u00ebtyre pasurive, por momentit t\u00eb p\u00ebrdorimit t\u00eb tyre si burim p\u00ebr financimin e pasuris\u00eb apartament n\u00eb pron\u00ebsi t\u00eb subjektit\u201d, vler\u00ebson KPA duke arguentuar se t\u00ebrheqja e vlerave nga banka n\u00eb vitin 2009 nuk p\u00ebrkon me krijimin e tyre.<\/p>\n
Lidhur me t\u00eb ardhurat e babait nga qiradh\u00ebnia e nj\u00eb apartamenti, Kolegji ashtu si dhe Komisioni, ka konsideruar t\u00eb drejt\u00eb p\u00ebrfshirjen n\u00eb analiz\u00eb vet\u00ebm t\u00eb t\u00eb ardhurave t\u00eb krijuara nga marr\u00ebdh\u00ebnia e qiras\u00eb me E. T., p\u00ebr t\u00eb cilat provohet pagesa e detyrimeve tatimore. T\u00eb ardhurat prej marrdh\u00ebnies s\u00eb qiras\u00eb me nj\u00eb shtetas tjet\u00ebr, ndon\u00ebse krijojn\u00eb besueshm\u00ebri tek Kolegji p\u00ebr krijimin e tyre, nuk jan\u00eb konsideruar si t\u00eb ardhura pasi nuk \u00ebsht\u00eb provuar pagimi i detyrimeve tatimore.<\/p>\n
P\u00ebrkund\u00ebr pretendimit t\u00eb Komisionerit Publik p\u00ebr p\u00ebrfshirjen si shpenzim n\u00eb analiz\u00ebn financiare t\u00eb babait t\u00eb subjektit t\u00eb t\u00eb gjitha investimeve q\u00eb ai rezulton se ka kryer, Kolegji vler\u00ebson se analiza duhet shtrir\u00eb n\u00eb drejtim t\u00eb verifikimit t\u00eb mund\u00ebsis\u00eb p\u00ebr t\u00eb krijuar me t\u00eb ardhura t\u00eb ligjshme t\u00eb shumave t\u00eb dhuruara.<\/p>\n
KPA shton se pjes\u00eb e k\u00ebsaj analize do t\u00eb jen\u00eb edhe shpenzimet e kryera prej tij p\u00ebr t\u00eb p\u00ebrballuar kostot e jetes\u00ebs. \u201cKy vler\u00ebsim konsiderohet se p\u00ebrmbush kriteret e nj\u00eb vler\u00ebsimi t\u00eb arsyesh\u00ebm e proporcional, lidhur me mund\u00ebsit\u00eb e personave t\u00eb tjer\u00eb t\u00eb lidhur, duke krijuar nj\u00eb panoram\u00eb t\u00eb mjaftueshme p\u00ebr marrjen e nj\u00eb vendimi, lidhur me burimet e ligjshme t\u00eb krijimit t\u00eb pasurive t\u00eb dh\u00ebna hua apo dhuruar sipas rastit\u201d, arsyetohet n\u00eb vendim.<\/p>\n
Nga analiza financiare e kryer prej Kolegjit p\u00ebr dhurimet e shumave 6000 euro dhe 4000 USD, babai i subjektit ka rezultuar me bilanc pozitiv prej 43 mij\u00eb lek\u00ebsh.<\/p>\n
Kolegji aryeton ndryshe nga Komisioneri edhe lidhur me analiz\u00ebn e burimeve t\u00eb huadh\u00ebn\u00ebsit A.Ll. p\u00ebr vler\u00ebn 45 mij\u00eb mij\u00eb euro. Ashtu si dhe n\u00eb analiz\u00ebn p\u00ebr mund\u00ebsin\u00eb e babait t\u00eb subjektit p\u00ebr dhurimet e dy shumave, edhe n\u00eb verifikimin e t\u00eb ardhurave t\u00eb huadh\u00ebn\u00ebsit A.Ll. \u00ebsht\u00eb \u00e7muar q\u00eb t\u00eb kontrollohen burimet e krijimit t\u00eb shum\u00ebs prej 45 mij\u00eb eurosh. KPA v\u00ebren se rezultojn\u00eb disa t\u00eb ardhura t\u00eb dokumentuara t\u00eb krijuara prej huadh\u00ebn\u00ebsit dhe familjes s\u00eb tij, por edhe nj\u00eb s\u00ebr\u00eb t\u00eb ardhurash t\u00eb tjetra t\u00eb pretenduara q\u00eb vijn\u00eb si nga administrimi i ish-pronave t\u00eb kthyera babait t\u00eb tij e bashk\u00ebpronar\u00ebve, ashtu edhe nga aktiviteti tregtar q\u00eb ky person ka zhvilluar n\u00eb vite si aksioner n\u00eb disa shoq\u00ebri, kuotat e t\u00eb cilave i ka shitur m\u00eb pas.<\/p>\n
Nga analiza financiare e kryer n\u00eb Kolegj, huadh\u00ebn\u00ebsi A.Ll. ka rezultuar nj\u00eb bilanc negativ n\u00eb shum\u00ebn 482 mij\u00eb lek\u00eb p\u00ebr dh\u00ebnien e shum\u00ebs 45 mij\u00eb euro.<\/p>\n
Por, Kolegji ka zbatuar parimin e objektivitetit dhe proporcionalitetit duke marr\u00eb n\u00eb konsiderat\u00eb ekzistenc\u00ebn e disa burimeve q\u00eb kan\u00eb mund\u00ebsuar krijimin e t\u00eb ardhurave n\u00eb vite; t\u00eb drejtat pasurore mbi pasuri t\u00eb paluajtshme q\u00eb duket se kan\u00eb prodhuar t\u00eb ardhura nd\u00ebr vite; shumat monetare t\u00eb depozituara n\u00eb llogari bankare n\u00eb vlera m\u00eb t\u00eb m\u00ebdha se ato t\u00eb dh\u00ebna hua p\u00ebrpara se t\u00eb kryhej ky transaksion; pamund\u00ebsin\u00eb s\u00eb subjektit p\u00ebr t\u00eb verifikuar sakt\u00ebsisht norm\u00ebn e fitimit t\u00eb personit tjet\u00ebr t\u00eb lidhur n\u00eb kushtet e llojit t\u00eb veprimtaris\u00eb q\u00eb ai kryente; si dhe gabime t\u00eb mundshme n\u00eb p\u00ebrllogaritje.<\/p>\n
Nisur nga fakti se nuk ka pasur ndonj\u00eb indicie q\u00eb t\u00eb vinte n\u00eb dyshim marrdh\u00ebnien e huas, KPA arrin n\u00eb konkluzionin se n\u00eb vler\u00ebsimin e p\u00ebrgjithsh\u00ebm t\u00eb gjith\u00eb k\u00ebtyre rrethanave, balanca negative e konstatuar nuk do t\u00eb konsiderohet si p\u00ebrcaktuese p\u00ebr provueshm\u00ebrin\u00eb e burimeve t\u00eb ligjshme q\u00eb kan\u00eb sh\u00ebrbyer p\u00ebr krijimin e shum\u00ebs prej 45 mij\u00eb euro dhe p\u00ebr rrjedhoj\u00eb ajo do t\u00eb \u00e7mohet se e kalon testin e ligjshm\u00ebris\u00eb.<\/p>\n
Nga analiza financiare e kryer n\u00eb Kolegj p\u00ebr pamund\u00ebsit\u00eb financiare n\u00eb vitet 2012, 2014, 2015 dhe 2016, ka rezultuar s\u00ebrish bilanc negativ i shtrir\u00eb n\u00eb t\u00eb kat\u00ebr vitet, n\u00eb vler\u00ebn totale prej 872 mij\u00eb lek\u00ebsh, por n\u00eb zbatim t\u00eb parimit t\u00eb objektivitetit dhe proporcionalitetit dhe p\u00ebr shkak se \u00ebsht\u00eb e shp\u00ebrndar\u00eb, \u00ebsht\u00eb \u00e7muar se nuk duhet t\u00eb sjell\u00eb penalizim p\u00ebr Toron.<\/p>\n
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Gjyqtarja e Apeli Tiran\u00eb, Elona Toro u konfirmua n\u00eb detyr\u00eb m\u00eb 17 qershor 2020 pasi Komisioni i Pavarur i Kualifikimit, KPK konkludoi se pasakt\u00ebsit\u00eb n\u00eb deklarimin e pasurive dhe balanca negative e fondeve n\u00eb vler\u00eb relativisht t\u00eb vog\u00ebl, bazuar n\u00eb parimin e proporcionalitetit nuk ishin t\u00eb mjafueshme q\u00eb t\u00eb sillnin penalizim. KPK konstatoi se n\u00eb […]<\/p>\n","protected":false},"author":637,"featured_media":77040,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[13,114],"tags":[198,427,125,103,112,101],"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\/77039"}],"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=77039"}],"version-history":[{"count":1,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/posts\/77039\/revisions"}],"predecessor-version":[{"id":77041,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/posts\/77039\/revisions\/77041"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/media\/77040"}],"wp:attachment":[{"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/media?parent=77039"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/categories?post=77039"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/tags?post=77039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}