{"id":1033,"date":"2019-02-15T19:28:09","date_gmt":"2019-02-15T19:28:09","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1033"},"modified":"2019-02-15T19:28:09","modified_gmt":"2019-02-15T19:28:09","slug":"trasferimento-dellobbligo-fiscale-a-un-terzo","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/transferimi-i-detyrimit-tatimor-pales-se-trete\/","title":{"rendered":"Trasferimento dell'obbligo fiscale a un terzo"},"content":{"rendered":"

Ai sensi delle disposizioni della Legge n. 9920 del 19 maggio 2008 \u201cSulle procedure fiscali nella Repubblica di Albania\u201d, e successive modifiche, qualora il credito d\u2019imposta non pagato non possa essere recuperato dalla vendita dei beni pignorati del contribuente, l\u2019Amministrazione fiscale ha il diritto di richiedere l\u2019adempimento di tale obbligo a terzi, trasferendo loro la responsabilit\u00e0 del contribuente. Sono considerati terzi
\nquelle persone che, durante il periodo di riscossione coattiva dei debiti di un contribuente, hanno tratto da lui vantaggi di vario genere.<\/p>\n

L\u2019Amministrazione fiscale invia un avviso all\u2019indirizzo del terzo, e tale avviso contiene i dettagli della ragione sociale o, nel caso di una persona fisica o di un individuo, il nome del terzo a cui viene trasferita la responsabilit\u00e0, l\u2019eventuale NIPT, la sua sede legale o il suo indirizzo di residenza, l\u2019importo del debito che gli viene trasferito a titolo di debito fiscale e le informazioni relative al contribuente debitore.<\/p>\n

L'imposta dovuta dal terzo a cui \u00e8 stata trasferita la responsabilit\u00e0 dovr\u00e0 essere calcolata in base al valore di mercato dei beni trasferiti a tale terzo.<\/p>\n

Alla persona alla quale viene trasferita l\u2019obbligazione fiscale vengono riconosciuti tutti i diritti di contestare tale trasferimento e di dimostrare all\u2019Amministrazione fiscale che l\u2019obbligazione fiscale non pu\u00f2 essere trasferita a tale persona.<\/p>\n

Attenzione!<\/span>
\nSe il soggetto a cui \u00e8 stato trasferito l\u2019obbligo, anche dopo la notifica da parte dell\u2019amministrazione fiscale, non lo contesta entro i termini previsti dalla legge per il contribuente, l\u2019amministrazione fiscale \u00e8 tenuta ad avviare tutte le misure esecutive.<\/em>
\nche la legge gli riconosce per la riscossione coattiva delle imposte a suo carico.<\/em><\/p><\/blockquote>\n

Il diritto di far valere gli obblighi nei confronti di un terzo.<\/span><\/strong><\/h3>\n

L\u2019Amministrazione fiscale, unitamente alle altre procedure di riscossione coattiva dei debiti fiscali previste dalla Legge n. 9920 del 19.05.2008 \u201cSulle procedure fiscali nella Repubblica di Albania\u201d, e successive modifiche, nei casi in cui sia a conoscenza del fatto che terzi siano debitori di determinati importi nei confronti del contribuente debitore, pu\u00f2 richiedere a tali soggetti di adempiere ai propri obblighi pecuniari nei confronti dell\u2019Amministrazione fiscale.<\/p>\n

Inizialmente, l\u2019Amministrazione fiscale notifica per iscritto e in anticipo ai terzi l\u2019obbligo di effettuare tali pagamenti a favore dell\u2019Amministrazione fiscale, e tale obbligo decorre entro 30 giorni dalla data di ricezione della notifica. Anche in questo caso, qualora il terzo non abbia provveduto al pagamento entro il termine prescritto, si applicano le procedure di riscossione coattiva del debito a suo carico.<\/p>\n

La responsabilit\u00e0 del socio, dell'azionista e dell'amministratore<\/span><\/strong><\/h3>\n

Nel caso delle persone giuridiche, qualora, a seguito della vendita dei beni del contribuente debitore, l\u2019amministrazione fiscale non sia riuscita a riscuotere il credito d\u2019imposta insoluto a lei dovuto, essa trasferisce la responsabilit\u00e0 fiscale della persona giuridica ai suoi soci, azionisti e amministratori. Saranno considerate tali solo le persone che figurano con le suddette qualifiche nel registro delle imprese o in qualsiasi altro registro in cui \u00e8 iscritta la persona giuridica, dopo la data di emissione dell\u2019avviso di accertamento fiscale al contribuente. In ogni caso, tale responsabilit\u00e0 individuale \u00e8 pari alla quota del socio o dell\u2019azionista nel capitale sottoscritto della societ\u00e0.<\/p>\n

Nei casi in cui il debitore sia anche l\u2019amministratore della societ\u00e0, l\u2019Amministrazione fiscale verifica se l\u2019amministratore sia socio o azionista del capitale sociale della societ\u00e0. Qualora l\u2019amministratore sia socio o azionista del capitale sociale della societ\u00e0, la sua responsabilit\u00e0 \u00e8 identica a quella degli altri soci o azionisti della societ\u00e0. Nel caso in cui l\u2019amministratore non sia socio, l\u2019Amministrazione fiscale lo considera debitore solidalmente responsabile, insieme agli altri soci o amministratori della societ\u00e0.<\/p>\n

Se il soggetto giuridico soggetto a imposta che ha debiti fiscali in sospeso non adempie a tali obblighi nemmeno dopo il completamento della procedura di liquidazione o di fallimento, il debito fiscale non pagato viene trasferito in solido alle persone che hanno ricoperto la qualifica di socio, azionista o amministratore.amministratori al momento dell\u2019esecuzione della procedura di liquidazione o di fallimento dell\u2019entit\u00e0 debitrice.<\/p>","protected":false},"excerpt":{"rendered":"

Sipas dispozitave t\u00eb ligjit nr. 9920, dat\u00eb 19.05.2008 \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar, n\u00ebse nga shitja e pasuris\u00eb s\u00eb sekuestruar t\u00eb tatimpgauesit nuk arrihet t\u00eb ark\u00ebtohet detyrimi tatimor i papaguar, Administrata Tatimore ka t\u00eb drejt\u00eb t\u00eb k\u00ebrkoj\u00eb p\u00ebrmbushjen e k\u00ebtij detyrimi edhe nga personat e tret\u00eb, n\u00ebp\u00ebrmjet transferimit t\u00eb detyrimit t\u00eb […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"gallery","meta":{"footnotes":""},"categories":[1],"tags":[86,92,69,93],"class_list":["post-1033","post","type-post","status-publish","format-gallery","hentry","category-uncategorized","tag-detyrime-ligjore","tag-pergjegjesia-tatimore","tag-tatime","tag-transferim-i-detyrimit-tatimor","post_format-post-format-gallery"],"yoast_head":"\nTransferimi i detyrimit tatimor pal\u00ebs s\u00eb tret\u00eb - 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