{"id":89836,"date":"2024-09-22T17:56:48","date_gmt":"2024-09-22T17:56:48","guid":{"rendered":"https:\/\/rdnews.al\/?p=89836"},"modified":"2024-09-22T17:56:48","modified_gmt":"2024-09-22T17:56:48","slug":"fruti-i-pemes-se-helmatisur-eshte-i-helmuar","status":"publish","type":"post","link":"https:\/\/rdnews.al\/index.php\/2024\/09\/22\/fruti-i-pemes-se-helmatisur-eshte-i-helmuar\/","title":{"rendered":"Fruti i pem\u00ebs s\u00eb helmatisur \u00ebsht\u00eb i helmuar!"},"content":{"rendered":"

Nga Oerd BYLYKBASHI<\/strong><\/p>\n

Qeveria duhet t\u2019u kthej\u00eb menj\u00ebhere 6.541 profesionist\u00ebve (avokat\u00eb, dentist\u00eb, kontabilist\u00eb, arkitekt\u00eb, mjek\u00eb, inxhinier\u00eb, etj) 5 milion eurot qe ua mori n\u00eb shkelje t\u00eb Kushtetut\u00ebs.<\/p>\n

Gjykata Kushtetuese e hodhi posht\u00eb me vendimin nr. 178 dat\u00eb 16.09.2024 p\u00ebrpjekjen e Qeveris\u00eb p\u00ebr t\u00eb marr\u00eb koh\u00eb q\u00eb t\u00eb mos zbatoj\u00eb vendimin e Gjykat\u00ebs.<\/p>\n

Qeveria pretendoi se vendimi nr. 52 dat\u00eb 27.06.2024 i Gjykat\u00ebs q\u00eb shpalli ligjin si antikushtetues ishte i paqart\u00eb dhe nuk sqaronte \u00e7far\u00eb duhej b\u00ebr\u00eb me parat\u00eb (5 milion eurot) e atyre 6.541 profesionist\u00ebve q\u00eb paguan k\u00ebstin e par\u00eb para se Gjykata t\u00eb shpallte vendimin.<\/p>\n

K\u00ebta 6.541 profesionist\u00eb, duke zbatuar ligjin antikushtetues, n\u00eb mir\u00ebbesim apo n\u00ebn frik\u00ebn e k\u00ebrc\u00ebnimit me gjoba, parapaguan k\u00ebstin e par\u00eb t\u00eb tatimit vjetor t\u00eb 2024.<\/p>\n

Dhjet\u00ebramij\u00ebra t\u00eb tjer\u00eb nuk e paguan k\u00ebstin e par\u00eb n\u00eb pritje t\u00eb vendimit t\u00eb Gjykat\u00ebs, duke rrezikuar gjob\u00ebn nga Tatimet. Edhe pse sot norma ligjore q\u00eb i penalizoi \u00ebsht\u00eb shpallur antikushtetuese dhe ata p\u00ebrfituan duke mos parapaguar k\u00ebstin e par\u00eb, ata rezultojn\u00eb debitor\u00eb dhe nuk marrin dot as \u00e7ertifikata nga sistemi tatimor.<\/p>\n

Qeveria pretendon se efektet ligjore (5 milion eurot) q\u00eb ka prodhuar ligji deri n\u00eb momentin q\u00eb hyri n\u00eb fuqi vendimi i Gjykat\u00ebs Kushtetuese, jan\u00eb kushtetuese dhe ato para nuk duhen kthyer mbrapsh tek tatimpaguesit q\u00eb i paguan n\u00eb afat.<\/p>\n

Kjo sjell nj\u00eb situat\u00eb absurdi dhe antikushtetuese: n\u00ebse mbledhja e parave deri kur hyri n\u00eb fuqi vendimi i Gjykat\u00ebs ka qen\u00eb i ligjsh\u00ebm, ata q\u00eb nuk kan\u00eb paguar k\u00ebstin e par\u00eb qenkan ligj\u00ebrisht debitor\u00eb dhe duhet ta parapaguajn\u00eb at\u00eb k\u00ebst. Pra Qeveria paska t\u00eb drejt\u00eb jo vet\u00ebm t\u2019ua marr\u00eb ato para atyre q\u00eb nuk kan\u00eb paguar, por edhe t\u2019i gjobis\u00eb. Kjo \u00ebsht\u00eb antikushtetuese.<\/p>\n

Doktrina juridike p\u00ebrmban nj\u00eb koncept: \u201cFruti i pem\u00ebs s\u00eb helmatisur \u00ebsht\u00eb gjithashtu i helmuar\u201d.<\/p>\n

Pra neni q\u00eb i taksonte profesionist\u00ebt e q\u00eb u shpall antikushtetues, \u00ebsht\u00eb pema e helmuar. Ndaj, vjelja me parapagim e k\u00ebstit (q\u00eb p\u00ebrb\u00ebn vet\u00ebm nj\u00eb pjes\u00eb t\u00eb tatimit vjetor p\u00ebr 2024) p\u00ebr ata q\u00eb nuk e paguan k\u00ebstin n\u00eb afat, do to ishte antikushtetuese, si t\u00eb vilje nj\u00eb moll\u00eb t\u00eb helmatisur.<\/p>\n

Por me t\u00eb nj\u00ebjt\u00ebn doktrin\u00eb, edhe fruti i vjel\u00eb nga dega e helmatisur e nenit antikushtetues, deri kur Gjykata dha verdiktin, pra ato 5 milion euro t\u00eb parapaguara nga nje pjes\u00eb pakic\u00eb e k\u00ebtyre dhjet\u00ebramij\u00ebra profesionist\u00ebve tatimpagues, \u00ebsht\u00eb frut i helmatisur nga antikushtetutshm\u00ebria e nenit q\u00eb u shfuqizua.<\/p>\n

Ai nen nuk u b\u00eb antikushtetues kur mori vendim Gjykata. I till\u00eb ishte q\u00eb kur u miratua nga mazhoranca socialiste n\u00ebn diktatin e Edi Ram\u00ebs. Ndaj edhe fruti q\u00eb voli Qeveria dhe e futi n\u00eb koshin e saj ishte moll\u00eb e helmuar me antikushtetuetshm\u00ebri.<\/p>\n

Qeveria, duke mbajtur ato para dhe duke mos ua mbledhur m\u00eb dot t\u00eb tjer\u00ebve, krijon gjithashtu pabarazi mes 6.541 subjekteve q\u00eb paguan me ata q\u00eb nuk paguan. Kjo \u00ebsht\u00eb nj\u00eb antikushtetutshm\u00ebri e re q\u00eb krijon Qeveria.<\/p>\n

Ato para q\u00eb u paguan, jan\u00eb vet\u00ebm k\u00ebsti i par\u00eb PARAPAGIM p\u00ebr tatimin VJETOR t\u00eb vitit tatimor 2024.<\/p>\n

\u00cbsht\u00eb logjike q\u00eb askush nuk di sa fitim do t\u00eb ken\u00eb subjektet tatimore n\u00eb nj\u00eb vit tatimor (1 janar deri m\u00eb 31 dhjetor), ndaj tatimi p\u00ebrllogaritjet me ham\u00ebndje, bazuar n\u00eb fitimin e vitit paraardh\u00ebs.<\/p>\n

Bazuar mbi fitimin e 2023, me pabesi antikushtese, Qeveria ua llogariti tatimin VJETOR p\u00ebr 2024, dhe i caktoi k\u00ebstet e parapagimit.<\/p>\n

Fruti i PLOT\u00cb dhe i maturuar tatimor nuk \u00ebsht\u00eb mujor, tremujor apo gjasht\u00ebmujor; ai \u00ebsht\u00eb VJETOR. Cdo k\u00ebst i ve\u00e7ant\u00eb. nuk p\u00ebrb\u00ebn frut m\u00eb vete por vet\u00ebm nj\u00eb \u201c\u00e7ap\u00eb t\u00eb moll\u00ebs\u201d tatimore vjetore. Pra nj\u00eb k\u00ebst nuk p\u00ebrb\u00ebn efektin e plot\u00eb t\u00eb ligjit por vet\u00ebm nj\u00eb pjes\u00eb t\u00eb tij.<\/p>\n

P\u00ebr m\u00eb tep\u00ebr, \u00e7do k\u00ebst q\u00eb paguhet n\u00eb 2024 mbi baz\u00ebn e 2023 \u00ebsht\u00eb parapagim i di\u00e7kaje q\u00eb nuk \u00ebsht\u00eb maturuar ende. Tatimi vjetor p\u00ebr 2024 maturohet m\u00eb 31 dhjetor 2024. Vet\u00ebm kur dor\u00ebzohet deklarata tatimore ne fillim t\u00eb 2025 dihet me sakt\u00ebsi fruti i 2024 q\u00eb duhet vjelur.<\/p>\n

Pra deri me 31 dhjetor 2024, \u00e7do efekt i ligjit \u00ebsht\u00eb paraprak, i pamaturuar, pra i PAEZAURUAR. Vjelja e nj\u00eb k\u00ebsti, pra e nj\u00eb pjese, nuk ezauron efektin e ligjit, pra TATIMIN VJETOR. Aq m\u00eb shum\u00eb, kur ky efekt nuk \u00ebsht\u00eb maturuar, ai nuk mund t\u00eb ezaurohet.<\/p>\n

Neni 76, pika 7, g\u00ebrma \u201cc\u201d e ligjit nr. 8577\/2000 p\u00ebr Gjykat\u00ebn Kushtetuese p\u00ebrcakton se vendimi i Gjykat\u00ebs Kushtetuese ka fuqi prapavepruese:<\/p>\n

\u201cNdaj pasojave ende t\u00eb paezauruara t\u00eb ligjit apo aktit normativ t\u00eb shfuqizuar\u201d.<\/p>\n

Duke qen\u00eb se detyrimi vjetor p\u00ebr 2024 nuk \u00ebsht\u00eb maturuar ende por bazohet n\u00eb hipotez\u00ebn e 2023, p\u00ebr rrjedhoj\u00eb nuk mund t\u00eb quhet i si efekt i ezauruar i ligjit. Si i till\u00eb, edhe k\u00ebsti i par\u00eb i parapaguar nuk p\u00ebrb\u00ebn ezaurim t\u00eb detyrimit por \u00ebsht\u00eb vet\u00ebm nj\u00eb pjes\u00eb hipotetike t\u00eb detyrimit t\u00eb plot\u00eb. Pra vendimi i Gjykat\u00ebs Kushtetuese ka fuqi papravepruese mbi k\u00ebstet e parapaguara nga 6.541 profesionist\u00ebt dhe ato 5 milon\u00eb euro t\u00eb vjela n\u00eb kund\u00ebrshtim me Kushtetut\u00ebn, u duhen kthyer atyre pa vones\u00eb. Ato jan\u00eb \u201c\u00e7apa e helmuar\u201d e nj\u00eb molle t\u00eb helmatisur.<\/p>\n

Qeveria nuk duhet t\u00eb sp\u00ebrdridhet m\u00eb e t\u00eb humbasl koh\u00eb. Neni 81, pika 2 e ligjit t\u00eb Gjykat\u00ebs Kushtetuese detyron Qeverin\u00eb me zbatimin e vendimeve te asaj Gjykate. N\u00eb k\u00ebt\u00eb rast, t\u00eb kthej\u00eb parat\u00eb e vjelura n\u00eb m\u00ebnyr\u00eb antikushtetuese. Pik\u00eb!<\/p>\n","protected":false},"excerpt":{"rendered":"

Nga Oerd BYLYKBASHI Qeveria duhet t\u2019u kthej\u00eb menj\u00ebhere 6.541 profesionist\u00ebve (avokat\u00eb, dentist\u00eb, kontabilist\u00eb, arkitekt\u00eb, mjek\u00eb, inxhinier\u00eb, etj) 5 milion eurot qe ua mori n\u00eb shkelje t\u00eb Kushtetut\u00ebs. Gjykata Kushtetuese e hodhi posht\u00eb me vendimin nr. 178 dat\u00eb 16.09.2024 p\u00ebrpjekjen e Qeveris\u00eb p\u00ebr t\u00eb marr\u00eb koh\u00eb q\u00eb t\u00eb mos zbatoj\u00eb vendimin e Gjykat\u00ebs. Qeveria pretendoi se …<\/p>\n","protected":false},"author":4,"featured_media":53720,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[44],"tags":[],"class_list":["post-89836","post","type-post","status-publish","format-standard","has-post-thumbnail","","category-editorial"],"_links":{"self":[{"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/posts\/89836","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/comments?post=89836"}],"version-history":[{"count":0,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/posts\/89836\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/media\/53720"}],"wp:attachment":[{"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/media?parent=89836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/categories?post=89836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/tags?post=89836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}