{"id":12555,"date":"2020-12-26T19:49:42","date_gmt":"2020-12-26T19:49:42","guid":{"rendered":"https:\/\/shp.al\/?page_id=12555"},"modified":"2020-12-28T16:05:08","modified_gmt":"2020-12-28T16:05:08","slug":"ndryshon-udhezimi-per-procedurat-tatimore","status":"publish","type":"page","link":"https:\/\/shp.al\/sq\/azhurnime-ligjore\/ndryshon-udhezimi-per-procedurat-tatimore\/","title":{"rendered":"Ndryshon udh\u00ebzimi \u201cP\u00ebr Procedurat Tatimore\u201d"},"content":{"rendered":"<p><strong>Bllokimi i Llogarive Bankare t\u00eb Ortak\u00ebve dhe Administrator\u00ebve t\u00eb Shoq\u00ebrive Tregtare ne Shqiperi; Ndryshon p\u00ebrs\u00ebri Udh\u00ebzimi \u201cP\u00ebr Procedurat Tatimore\u201d.<\/strong><\/p>\n<figure class=\"wp-block-table eplus-ogCvBq\">Ndryshimet e fundit\u00a0 n\u00eb Udh\u00ebzimin nr. 24 t\u00eb Procedurave Tatimore, q\u00eb kan\u00eb hyr\u00eb n\u00eb fuqi n\u00eb dat\u00ebn 12.11.2020 (Udh\u00ebzimi nr. 44, dat\u00eb 09.11.2020), soll\u00ebn nj\u00eb reagim t\u00eb madh ndaj Ministris\u00eb s\u00eb Financave, p\u00ebr shkak se neni 90 i k\u00ebtij udh\u00ebzimi kap\u00ebrcente n\u00eb m\u00ebnyr\u00eb t\u00eb dukshme kufijt\u00eb e nenit 99 t\u00eb Ligjit p\u00ebr Procedurat Tatimore, dhe ka anashkaluar nenin 16 t\u00eb ligjit \u201c P\u00ebr tregtar\u00ebt dhe shoq\u00ebrit\u00eb tregtare\u201d.<br \/>\nProblematika e shkaktuar nga k\u00ebto ndryshime ka q\u00ebn\u00eb pik\u00ebrisht paragrafi 90.1, sipas t\u00eb cilit p\u00ebrcaktohet bllokimi i llogarive bankare t\u00eb aksionarit, ortakut dhe administratorit t\u00eb shoq\u00ebris\u00eb nga administrata tatimore. Pik\u00ebrisht vendosja e k\u00ebtij p\u00ebrcaktimi i ka hapur rrug\u00eb abuzimit t\u00eb tejskajsh\u00ebm nga organet tatimore.\u00a0\u00a0N\u00eb nenin 16 t\u00eb ligjit \u201c P\u00ebr tregtar\u00ebt dhe shoq\u00ebrit\u00eb tregtare\u201d sqarohen rastet kur i kalon p\u00ebrgjegj\u00ebsia ortakut dhe administratorit. Shoq\u00ebrit\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar dhe shoq\u00ebrit\u00eb aksionere kan\u00eb nj\u00eb personalitet juridik t\u00eb ndar\u00eb nga ortak\u00ebt, nuk mund t\u00eb transferohet p\u00ebrgjegj\u00ebsia e shoq\u00ebris\u00eb te ortak\u00ebt,GKSD dhe aq m\u00eb tep\u00ebr te administratori, q\u00eb \u00ebsht\u00eb nj\u00eb i pun\u00ebsuar i shoq\u00ebris\u00eb ( me p\u00ebrjashtim t\u00eb rasteve shteruese t\u00eb p\u00ebrcaktuara n\u00eb nenin 16 t\u00eb ligjit \u201cP\u00ebr tregtar\u00ebt dhe shoq\u00ebrit\u00eb tregtare\u201d).<br \/>\nPersonat e p\u00ebrcaktuar, Ortak\u00ebt, Aksionar\u00ebt dhe Administrator\u00ebt mbajn\u00eb p\u00ebrgjegj\u00ebsi personale ndaj pal\u00ebve t\u00eb treta, p\u00ebrfshir\u00eb k\u00ebtu edhe autoritetet tatimore, vet\u00ebm n\u00ebse p\u00ebr k\u00ebto shkelje ka nj\u00eb vendim gjyq\u00ebsor t\u00eb form\u00ebs s\u00eb prer\u00eb. Pik\u00ebrisht kufizimi i p\u00ebrgjegj\u00ebsis\u00eb s\u00eb ortak\u00ebve \u00ebsht\u00eb nj\u00eb nga parimet baz\u00eb t\u00eb s\u00eb drejt\u00ebs tregtare qe i ka b\u00ebr\u00eb k\u00ebto ndryshime antikushtetuese dhe t\u00eb kundraligjshme.<br \/>\nKa ardhur pas 3 jav\u00ebsh reflektimi i Ministris\u00eb s\u00eb Financave dhe Ekonomis\u00eb, e cila me Udh\u00ebzimin nr. 45 dat\u00eb 26.11.2020, ka korigjuar paligjshm\u00ebrin\u00eb e m\u00ebsip\u00ebrme duke kusht\u00ebzuar bllokimin e llogarive bankare dhe transferimin e detyrimit tatimor tek Ortak\u00ebt, Aksionar\u00ebt dhe Administrator\u00ebt, vet\u00ebm pasi t\u00eb merret nj\u00eb vendim gjyq\u00ebsor i form\u00ebs s\u00eb prer\u00eb q\u00eb t\u00eb justifikoj\u00eb shkeljet ligjore t\u00eb tyre sipas nenit 16 t\u00eb ligjit \u201c P\u00ebr tregtar\u00ebt dhe shoq\u00ebrit\u00eb tregtare\u201d.M\u00eb posht\u00eb Udh\u00ebzimi nr. 45 dat\u00eb 26.11.2020 P\u00ebr disa shtesa dhe ndryshime n\u00eb udh\u00ebsimin nr. 24, dat\u00eb 02.09.2008, \u201cP\u00ebr procedurat Tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, t\u00eb ndryshuar, i cili\u00a0 \u00ebsht\u00eb botuar n\u00eb fletoren zyrate nr. 210 dhe ka hyr\u00eb n\u00eb fuqi n\u00eb dat\u00ebn 02.12.2020.<br \/>\n\u201c 1. N\u00eb pik\u00ebn 90.1 b\u00ebhen k\u00ebto ndryshime dhe shtesa:\u00a0&#8211; N\u00eb paragrafin e kat\u00ebrmb\u00ebdhjet\u00eb, n\u00eb fjalin\u00eb e dyt\u00eb, pas shprehjes \u201cP\u00ebr k\u00ebt\u00eb q\u00ebllim\u201d, shtohet togfjal\u00ebshi \u201c<em>pasi merr vendimin e gjykat\u00ebs s\u00eb form\u00ebs s\u00eb prer\u00eb dhe n\u00eb zbatim t\u00eb nenit 99, t\u00eb ligjit nr. 9920\/2008, si dhe procedurave dhe afateve t\u00eb parashikuara n\u00eb paragrafin 99 t\u00eb k\u00ebtij udh\u00ebzimi<\/em>\u201d.\u00a0&#8211; Paragrafi 15 shfuqizohet.\u00a02. N\u00eb pik\u00ebn 99.1, n\u00eb paragrafin e par\u00eb, n\u00eb fjalin\u00eb e fundit, shtohet togfjal\u00ebshi \u201c<em>dhe pasi t\u00eb ket\u00eb nj\u00eb vendim gjyq\u00ebsor t\u00eb form\u00ebs s\u00eb prer\u00eb fillon marrjen e masave shtr\u00ebnguese me bllokimin e llogarive dhe aktiveve t\u00eb tjera<\/em>\u201d.<\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Bllokimi i Llogarive Bankare t\u00eb Ortak\u00ebve dhe Administrator\u00ebve t\u00eb Shoq\u00ebrive Tregtare ne Shqiperi; Ndryshon p\u00ebrs\u00ebri Udh\u00ebzimi \u201cP\u00ebr Procedurat Tatimore\u201d.<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":12658,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"editor_plus_copied_stylings":"{}","footnotes":""},"class_list":["post-12555","page","type-page","status-publish","hentry"],"featured_image_src":null,"featured_image_src_square":null,"_links":{"self":[{"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/pages\/12555","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/comments?post=12555"}],"version-history":[{"count":15,"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/pages\/12555\/revisions"}],"predecessor-version":[{"id":12683,"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/pages\/12555\/revisions\/12683"}],"up":[{"embeddable":true,"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/pages\/12658"}],"wp:attachment":[{"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/media?parent=12555"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}