Kolegji i Posa\u00e7\u00ebm i Apelimit, KPA shpalli t\u00eb h\u00ebn\u00ebn m\u00eb 13 tetor vendimin p\u00ebr rikthimin n\u00eb detyr\u00eb t\u00eb gjyqtares s\u00eb Tiran\u00ebs, Blerina Mu\u00e7o, e cila u shkarkua prej Komisionit t\u00eb Pavarur t\u00eb Kualifikimit m\u00eb 1 n\u00ebntor t\u00eb vitit 2023 p\u00ebr probleme n\u00eb kriterin e pasuris\u00eb dhe n\u00eb vler\u00ebsimin t\u00ebr\u00ebsor.<\/p>\n
Subjekti paraqiti ankim n\u00eb Kolegj, ku pas shqyrtimit n\u00eb dhom\u00eb k\u00ebshillimi t\u00eb shkaqeve t\u00eb ngritura, u vendos vijimi i gjykimit t\u00eb k\u00ebsaj \u00e7\u00ebshtjeje n\u00eb seanc\u00eb gjyq\u00ebsore publike, me q\u00ebllim konstatimin e sakt\u00eb dhe t\u00eb plot\u00eb t\u00eb situat\u00ebs faktike lidhur me pagimin e detyrimeve tatimore p\u00ebr t\u00eb ardhurat e bashk\u00ebshortit nga nj\u00eb marr\u00ebveshje bashk\u00ebpunimi me nj\u00eb shoq\u00ebri p\u00ebr ofrim t\u00eb konsulenc\u00ebs ligjore.<\/p>\n
Mu\u00e7o parashtroi se bashk\u00ebshorti nuk kishte qen\u00eb n\u00eb dijeni t\u00eb moshlyerjes s\u00eb detyrimeve tatimore nga shoq\u00ebria. Sipas saj, n\u00eb marr\u00ebveshje kishte qen\u00eb e p\u00ebrcaktuar se detyrimet tatimore duhej t\u2019i shlyente pun\u00ebdh\u00ebn\u00ebsi dhe p\u00ebr k\u00ebt\u00eb arsye bashk\u00ebshorti kishte qen\u00eb n\u00eb kushtet e besimit t\u00eb plot\u00eb. Ajo n\u00ebnvizoi se v\u00ebrtetohej me dokumentacion se bashk\u00ebshorti e kishte p\u00ebrfituar n\u00eb koh\u00eb vler\u00ebn prej 73 mij\u00eb euro, si dhe se kjo gj\u00eb p\u00ebrputhej me deklarimet n\u00eb vite. Subjekti kund\u00ebrshtoi dhe konstatimet e tjera t\u00eb Komisionit gjetjet e tjera dhe k\u00ebrkoi konfirmimin n\u00eb detyra.<\/p>\n
Lidhur me t\u00eb ardhurat e bashk\u00ebshortit, Kolegji konstaton se subjekti i ka deklaruar rregullisht vler\u00ebn dhe p\u00ebrfitimin e tyre n\u00eb vite e n\u00eb deklarat\u00ebn veting, t\u00eb cilat p\u00ebrkojn\u00eb dhe me periudh\u00ebn e deklaruar nga shoq\u00ebria. Po ashtu, u evidentua se Mu\u00e7o ka paraqitur dhe marr\u00ebveshjen e bashk\u00ebpunimit, ku p\u00ebrcaktohet se shlyerja e detyrimeve p\u00ebr t\u00eb ardhurat do t\u00eb kryhet n\u00eb koh\u00eb nga ana e shoq\u00ebris\u00eb.<\/p>\n
Nga verifikimi i llogaris\u00eb bankare ka rezultuar se shoq\u00ebria n\u00eb fjal\u00eb, ka kredituar vler\u00ebn 73 mij\u00eb euro gjat\u00eb periudh\u00ebs 2005-2010. Po ashtu, p\u00ebrmes nj\u00eb vendimi gjyq\u00ebsor t\u00eb vitit 2024, q\u00eb \u00ebsht\u00eb l\u00ebn\u00eb n\u00eb fuqi po at\u00eb vit, \u00ebsht\u00eb njohur detyrimi i shoq\u00ebris\u00eb p\u00ebr pages\u00ebn e detyrimit mbi t\u00eb ardhurat e bashk\u00ebshortit n\u00eb mas\u00ebn 73 mij\u00eb euro, si dhe \u00ebsht\u00eb konfirmuar ekzekutimi i k\u00ebtij detyrimi.<\/p>\n
Trupi gjykues i Kolegjit \u00e7mon se gjat\u00eb shqyrtimit ligjor, subjekti provoi bindsh\u00ebm krijimin e k\u00ebtyre t\u00eb ardhurave, si me dokumente, ashtu edhe p\u00ebrmes deklarimeve n\u00eb koh\u00eb reale. KPA argumenton se, p\u00ebrderisa k\u00ebto t\u00eb ardhura jan\u00eb deklaruar rregullisht dhe provohet se vijn\u00eb nga burim i ligjsh\u00ebm, si dhe se nga fakti se detyrimin p\u00ebr shlyerjen e detyrimeve tatimore e ka pasur shoq\u00ebria, ato e kalojn\u00eb testin dhe duhet t\u00eb p\u00ebrfshihen n\u00eb t\u00eb ardhurat e ligjshme.<\/p>\n
P\u00ebr rrjedhoj\u00eb, ndryshe nga Komisioni, u konkludua se gjyqtarja Mu\u00e7o nuk gjendet n\u00eb kushtet e e deklarimit t\u00eb pasakt\u00eb.<\/p>\n
Pamund\u00ebsia financiare e mbetur n\u00eb shum\u00ebn 954 mij\u00eb lek\u00eb, e shp\u00ebrndar\u00eb n\u00eb disa vite u \u00e7mua prej Kolegjit bazuar n\u00eb parimin e objektivitetit dhe proporcionalitetit, u konkludua se nuk mund t\u00eb sjell\u00eb penalizim p\u00ebr subjektin.<\/p>\n
Po ashtu, Kolegji vler\u00ebsoi t\u00eb pamjaftueshme p\u00ebr t\u00eb c\u00ebnuar besueshm\u00ebrin\u00eb e gjyqtares Mu\u00e7o, edhe gjetjet n\u00eb kriterin profesional q\u00eb kishin t\u00eb b\u00ebnin me tejkalimin e afatit n\u00eb gjykime, si dhe ato t\u00eb konfliktit t\u00eb interesit me dy shoq\u00ebri pal\u00eb n\u00eb \u00e7\u00ebshtjet e shqyrtuara prej saj.<\/p>\n
P\u00ebr konstatimet e KPK lidhur me mosrespektimin e praktik\u00ebs unifikuese t\u00eb Gjykat\u00ebs s\u00eb Lart\u00eb, Koelgji v\u00ebrejti se q\u00ebndron vet\u00ebm nj\u00eb rast, por q\u00eb nuk mund t\u00eb sjelli penalzim. P\u00ebr \u00e7\u00ebshtjet q\u00eb kishin t\u00eb b\u00ebnin me shoq\u00ebrin\u00eb me t\u00eb cil\u00ebn bashk\u00ebshorti kishte lidhur marr\u00ebveshjen e bashk\u00ebpunimit, u konstatua se ato ishin trajtuar prej subjektit disa vjet pasi ishte p\u00ebrmbyllur bashk\u00ebpunimi.<\/p>\n
N\u00eb p\u00ebrfundim, Kolegji \u00e7mon se konkluzuionet e KPK p\u00ebr pasurin\u00eb, profesionalizmin dhe gjetjet n\u00eb vler\u00ebsimin t\u00ebr\u00ebsor, nuk jan\u00eb rezultat i nj\u00eb vler\u00ebsimi t\u00eb bazuar n\u00eb akte dhe n\u00eb ligj. P\u00ebr rrjedhoj\u00eb u vendos ndryshimi i vendimit t\u00eb KPK dhe konfirmimi n\u00eb detyr\u00eb i gjyqtares Blerina Mu\u00e7o.<\/p>\n","protected":false},"excerpt":{"rendered":"
Kolegji i Posa\u00e7\u00ebm i Apelimit, KPA shpalli t\u00eb h\u00ebn\u00ebn m\u00eb 13 tetor vendimin p\u00ebr rikthimin n\u00eb detyr\u00eb t\u00eb gjyqtares s\u00eb Tiran\u00ebs, Blerina Mu\u00e7o, e cila u shkarkua prej Komisionit t\u00eb Pavarur t\u00eb Kualifikimit m\u00eb 1 n\u00ebntor t\u00eb vitit 2023 p\u00ebr probleme n\u00eb kriterin e pasuris\u00eb dhe n\u00eb vler\u00ebsimin t\u00ebr\u00ebsor. Subjekti paraqiti ankim n\u00eb Kolegj, ku […]<\/p>\n","protected":false},"author":637,"featured_media":79611,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[114,2,115],"tags":[1243,1822,112],"fifu_image_url":"https:\/\/www.reporter.al\/wp-content\/uploads\/2025\/10\/KPA-foto--scaled.jpg","fifu_image_alt":"Gjyqtarja Blerina Mu\u00e7o pas seanc\u00ebs n\u00eb KPA. Foto: Edmond Hoxhaj. ","_links":{"self":[{"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/posts\/79610"}],"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=79610"}],"version-history":[{"count":1,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/posts\/79610\/revisions"}],"predecessor-version":[{"id":79612,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/posts\/79610\/revisions\/79612"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/media\/79611"}],"wp:attachment":[{"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/media?parent=79610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/categories?post=79610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/tags?post=79610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}