{"id":19372,"date":"2024-08-06T11:55:23","date_gmt":"2024-08-06T11:55:23","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=19372"},"modified":"2024-08-06T12:05:31","modified_gmt":"2024-08-06T12:05:31","slug":"zbardhet-i-plote-vendimi-i-kushtetueses-hyrja-ne-fuqi-e-normes-tatimore-vetem-per-profesionet-e-lira-cenon-parimin-e-proporcionalitetit","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/zbardhet-i-plote-vendimi-i-kushtetueses-hyrja-ne-fuqi-e-normes-tatimore-vetem-per-profesionet-e-lira-cenon-parimin-e-proporcionalitetit\/","title":{"rendered":"Zbardhet i plot\u00eb vendimi i Kushtetueses: Hyrja n\u00eb fuqi e norm\u00ebs tatimore vet\u00ebm p\u00ebr profesionet e lira cenon parimin e proporcionalitetit."},"content":{"rendered":"

N\u00eb Gjykat\u00ebn Kushtetuese \u00ebsht\u00eb publikuar i plot\u00eb vendimi p\u00ebr profesionet e lira, t\u00eb marr\u00eb n\u00eb seanc\u00ebn p\u00ebrfundimtare t\u00eb 27 Qershorit.<\/p>\n\n\n\n

N\u00eb vendim Gjykata argumenton se hyrja n\u00eb fuqi e detyrimit tatimor 15 dhe 23% p\u00ebr profesionet e lira, teksa p\u00ebr bizneset e tjera norma e re tatimore nis zbatimin nga 2030 cenon parimin e proporcionalitetit. P\u00ebr m\u00eb tep\u00ebr, nomenklatura e veprimtarive ekonomike konkrete q\u00eb u n\u00ebnshtroheshin efekteve t\u00eb ligjit u miratua vet\u00ebm 10 dit\u00eb p\u00ebrpara se skema e re tatimore t\u00eb fillonte zbatimin.<\/p>\n\n\n\n

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\u201cGjykata \u00e7mon se p\u00ebrmbajtja e nenit 69, pika 1, shkronja \u201cdh\u201d, fjalia e dyt\u00eb dhe e tret\u00eb, t\u00eb Ligjit t\u00eb Tatimeve, q\u00eb p\u00ebrcakton nj\u00eb kalendar t\u00eb ndrysh\u00ebm p\u00ebr hyrjen n\u00eb fuqi t\u00eb detyrimit t\u00eb ri tatimor p\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit q\u00eb furnizojn\u00eb sh\u00ebrbime profesionale n\u00eb krahasim me t\u00eb vet\u00ebpun\u00ebsuarit q\u00eb kryejn\u00eb veprimtari t\u00eb mir\u00ebfillt\u00eb tregtare (duke rezervuar p\u00ebr k\u00ebta t\u00eb dyt\u00ebt nj\u00eb zgjidhje t\u00eb but\u00eb me hyrjen n\u00eb fuqi t\u00eb norm\u00ebs s\u00eb re tatimore n\u00eb vitin fiskal 2030), e g\u00ebrshetuar me mas\u00ebn e norm\u00ebs s\u00eb re tatimore prej 15%, munges\u00ebn e nj\u00eb periudhe t\u00eb p\u00ebrshtatshme njoftimi p\u00ebr subjektet mbi t\u00eb cilat r\u00ebndon norma e re tatimore (ajo hyri n\u00eb fuqi rreth 7 muaj nga miratimi i ligjit, nd\u00ebrsa p\u00ebrcaktimi i llojit t\u00eb aktiviteteve konkrete, t\u00eb cilat do t\u2019i n\u00ebnshtroheshin norm\u00ebs t\u00eb re tatimore duke filluar nga viti fiskal 2024, u miratua me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave vet\u00ebm 10 dit\u00eb p\u00ebrpara se t\u00eb fillonte zbatimi i efekteve t\u00eb ligjit), pa ndonj\u00eb lloj forme p\u00ebrshkall\u00ebzimi dhe pa u dh\u00ebn\u00eb mund\u00ebsin\u00eb e duhur subjekteve t\u00eb p\u00ebrshtateshin me mas\u00ebn e re t\u00eb norm\u00ebs tatimore cenon parimin e proporcionalitetit n\u00eb drejtim t\u00eb domosdoshm\u00ebris\u00eb\/ashp\u00ebrsis\u00eb s\u00eb mjetit t\u00eb p\u00ebrzgjedhur nga ligjv\u00ebn\u00ebsi.<\/p>\n<\/blockquote>\n\n\n\n

N\u00eb k\u00ebt\u00eb pik\u00eb Gjykata v\u00eb n\u00eb dukje se zbatimi i ligjeve tatimore duhet t\u00eb shoq\u00ebrohet me masa t\u00eb p\u00ebrshtatshme kalimtare, ndaj dh\u00ebnia koh\u00eb tatimpaguesve u jep atyre mund\u00ebsin\u00eb jo vet\u00ebm t\u00eb njihen me formulat e llogaritjes s\u00eb zbatimit t\u00eb tatimit ndaj tyre, por edhe t\u00eb marrin masa q\u00eb vet\u00eb subjektet tatimpaguese i vler\u00ebsojn\u00eb t\u00eb nevojshme p\u00ebr t\u00eb p\u00ebrballuar pasojat e skem\u00ebs s\u00eb zbatueshme.<\/p>\n\n\n\n

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\u201cTh\u00ebn\u00eb kjo, edhe parimi i siguris\u00eb juridike n\u00eb v\u00ebshtrim t\u00eb pritshm\u00ebrive t\u00eb ligjshme p\u00ebr shkak t\u00eb koh\u00ebs s\u00eb kufizuar rezulton i cenuar. N\u00eb k\u00ebt\u00eb situat\u00eb, Gjykata, duke mos v\u00ebn\u00eb n\u00eb dyshim hap\u00ebsir\u00ebn e gjer\u00eb dhe diskrecionin e ligjv\u00ebn\u00ebsit p\u00ebr t\u00eb p\u00ebrcaktuar mas\u00ebn e norm\u00ebs tatimore per se (rasti konkret shifra 15%) dhe as faktin se p\u00ebrjashtimi nga detyrimet tatimore nuk p\u00ebrb\u00ebn t\u00eb drejt\u00eb t\u00eb subjektit tatimpagues, vler\u00ebson se nga analiza e nd\u00ebrthurur e rrethanave n\u00eb t\u00eb cilat norma e re tatimore \u00ebsht\u00eb miratuar dhe zbatuar, ajo nuk \u00ebsht\u00eb proporcionale n\u00eb drejtim t\u00eb domosdoshm\u00ebris\u00eb, ndaj pretendimi i k\u00ebrkuesve \u00ebsht\u00eb i bazuar. Ndodhur n\u00eb k\u00ebto kushte,<\/p>\n<\/blockquote>\n\n\n\n

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Gjykata \u00e7mon t\u00eb mos ndalet n\u00eb analiz\u00ebn e m\u00ebtejshme t\u00eb n\u00ebnkriterit t\u00eb p\u00ebrshtatshm\u00ebris\u00eb (shih paragrafin 42 t\u00eb vendimit)\u201d, citohet n\u00eb vendim.<\/p>\n<\/blockquote>\n\n\n\n

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P\u00ebr sa m\u00eb lart, Gjykata vler\u00ebson se neni 69, pika 1, shkronja \u201cdh\u201d, fjalia e dyt\u00eb dhe e tret\u00eb, i Ligjit t\u00eb Tatimeve, me p\u00ebrmbajtjen: \u201cNorma e tatimit 0% nuk aplikohet p\u00ebr tatimpaguesit e p\u00ebrcaktuar n\u00eb n\u00ebnndarjet \u201cii\u201d dhe<\/p>\n<\/blockquote>\n\n\n\n

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\u201ciii\u201d t\u00eb k\u00ebsaj shkronje, t\u00eb cil\u00ebt furnizojn\u00eb sh\u00ebrbime profesionale.<\/p>\n\n\n\n

\u201cLista analitike e sh\u00ebrbimeve profesionale p\u00ebrcaktohet me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave n\u00eb p\u00ebrputhje me legjislacionin n\u00eb fuqi rregullues lidhur me k\u00ebto sh\u00ebrbime profesionale\u201d, cenon lirin\u00eb e veprimtaris\u00eb ekonomike t\u00eb lidhur me parimin e siguris\u00eb juridike, ndaj si i till\u00eb ai shfuqizohet. Rrjedhimisht shfuqizohet edhe pika 4 e VKM-s\u00eb nr. 753\/2023, e cila ka marr\u00eb delegimin nga norma e shfuqizuar e ligjit, pra nga neni 69, pika 1, shkronja \u201cdh\u201d.<\/p>\n<\/blockquote>\n\n\n\n

N\u00eb vler\u00ebsimin e Gjykat\u00ebs, n\u00ebse nj\u00eb norm\u00eb ligjore shfuqizohet, edhe akti n\u00ebnligjor q\u00eb ka dal\u00eb n\u00eb baz\u00eb dhe p\u00ebr zbatim t\u00eb tij duhet t\u00eb shfuqizohet.<\/p>\n\n\n\n

N\u00eb v\u00ebshtrim t\u00eb sa m\u00eb sip\u00ebr, Gjykata \u00e7mon se \u00ebsht\u00eb i panevojsh\u00ebm shqyrtimi m\u00eb vete i pretendimeve t\u00eb tjera t\u00eb k\u00ebrkuesve q\u00eb lidhen me cenimin e parimeve t\u00eb barazis\u00eb p\u00ebrpara ligjit dhe mosdiskriminimit, si dhe t\u00eb rezerv\u00ebs ligjore n\u00eb fush\u00ebn e tatimeve dhe hierarkis\u00eb s\u00eb normave, si argumente mb\u00ebshtet\u00ebse t\u00eb k\u00ebrkimit p\u00ebr kontrollin e kushtetutshm\u00ebris\u00eb s\u00eb dispozitave objekt gjykimi (shih paragrafin 29 t\u00eb vendimit).<\/p>\n\n\n\n

N\u00eb p\u00ebrfundim, Gjykata vler\u00ebson se pretendimet e k\u00ebrkuesve jan\u00eb pjes\u00ebrisht t\u00eb bazuara, sipas arsyetimit t\u00eb m\u00ebsip\u00ebrm t\u00eb k\u00ebtij vendimi, ndaj k\u00ebrkesa pranohet pjes\u00ebrisht.<\/p>\n\n\n\n

P\u00cbR K\u00cbTO ARSYE,<\/strong><\/p>\n\n\n\n

Gjykata Kushtetuese e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, n\u00eb mb\u00ebshtetje t\u00eb neneve 131, pika 1, shkronjat \u201ca\u201d dhe \u201cc\u201d, 134, pikat 1, shkronjat \u201cc\u201d dhe \u201ch\u201d dhe 2, t\u00eb Kushtetut\u00ebs, si dhe neneve 72 e vijues t\u00eb ligjit nr. 8577, dat\u00eb 10.02.2000 \u201cP\u00ebr organizimin dhe funksionimin e Gjykat\u00ebs Kushtetuese t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb\u201d, t\u00eb ndryshuar, me shumic\u00eb votash,<\/p>\n\n\n\n

V E N D O S I:<\/strong><\/p>\n\n\n\n

Pranimin e pjessh\u00ebm t\u00eb k\u00ebrkes\u00ebs. Shfuqizimin e nenit 69, pika 1, shkronja \u201cdh\u201d, fjalia e dyt\u00eb dhe e tret\u00eb, t\u00eb ligjit nr. 29\/2023<\/a>, dat\u00eb 30.03.2023 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar, si t\u00eb papajtuesh\u00ebm me Kushtetut\u00ebn.<\/p>\n\n\n\n

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“dh) p\u00ebr:
i. individ\u00ebt tregtar\u00eb;
ii. t\u00eb vet\u00ebpun\u00ebsuarit, si dhe;
iii. entitetet:
me t\u00eb ardhura bruto deri 14 milion\u00eb lek\u00eb n\u00eb vit, norma e tatimit mbi t\u00eb ardhurat 0% do t\u00eb aplikohet deri m\u00eb 31 dhjetor 2029. Norma e tatimit 0% nuk aplikohet p\u00ebr tatimpaguesit e p\u00ebrcaktuar n\u00eb n\u00ebnndarjet \u201cii\u201d dhe \u201ciii\u201d t\u00eb k\u00ebsaj shkronje, t\u00eb cil\u00ebt furnizojn\u00eb sh\u00ebrbime profesionale. Lista analitike e sh\u00ebrbimeve profesionale p\u00ebrcaktohet me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave n\u00eb p\u00ebrputhje me legjislacionin n\u00eb fuqi rregullues lidhur me k\u00ebto sh\u00ebrbime profesionale.”<\/p>\nPjesa e nenit 69 t\u00eb ligjit q\u00eb do t\u00eb shfuqizohet (pika 1, shkronja “dh”)<\/cite><\/blockquote>\n\n\n\n

Shfuqizimin e nenit 4 t\u00eb vendimit nr. 753, dat\u00eb 20.12.2023 <\/a>t\u00eb K\u00ebshillit t\u00eb Ministrave \u201cP\u00ebr dispozitat zbatuese t\u00eb ligjit nr. 29\/2023<\/a> \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar\u201d, si t\u00eb papajtuesh\u00ebm me Kushtetut\u00ebn.<\/p>\n\n\n\n

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Neni 4<\/p>\n\n\n\n

Lista e sh\u00ebrbimeve objekt tatimi nga 1 janari 2024<\/p>\n\n\n\n

1. N\u00eb zbatim t\u00eb nenit 69, t\u00eb ligjit nr. 29\/2023, t\u00eb ndryshuar, p\u00ebrcaktohet lista analitike e
veprimtarive ekonomike t\u00eb tatimpaguesve, persona fizik\u00eb t\u00eb vet\u00ebpun\u00ebsuar dhe entitete, q\u00eb ofrojn\u00eb sh\u00ebrbime profesionale, me t\u00eb ardhura vjetore deri 14 000 000 (kat\u00ebrmb\u00ebdhjet\u00eb milion\u00eb) lek\u00eb n\u00eb vit, t\u00eb cil\u00ebt do t\u00eb paguajn\u00eb tatim mbi t\u00eb ardhurat personale nga biznesi apo tatim mbi t\u00eb ardhurat e korporat\u00ebs, duke filluar nga viti fiskal 2024. Lista analitike p\u00ebrb\u00ebhet nga veprimtarit\u00eb sipas kodeve t\u00eb parashikuara n\u00eb Nomenklatur\u00ebn e Veprimtarive Ekonomike (rev. 2), t\u00eb paraqitura n\u00eb tabel\u00ebn analitike nr. 2, q\u00eb i bashk\u00eblidhet k\u00ebtij vendimi.<\/p>\n\n\n\n

2. N\u00eb rastet kur tatimpaguesit nuk jan\u00eb t\u00eb qart\u00eb n\u00eb lidhje me kategorizimin e veprimtaris\u00eb
ekonomike q\u00eb ushtrojn\u00eb apo p\u00ebr norm\u00ebn e tatimit mbi t\u00eb ardhurat n\u00eb lidhje me veprimtarin\u00eb e tyre, Drejtoria e P\u00ebrgjithshme e Tatimeve, bazuar n\u00eb Nomenklatur\u00ebn e Veprimtarive Ekonomike (rev. 2), p\u00ebrcakton ndarjen dhe aktivitetin, n\u00eb t\u00eb cilin b\u00ebn pjes\u00eb tatimpaguesi p\u00ebrkat\u00ebs. Ky vendim hyn n\u00eb fuqi pas botimit n\u00eb Fletoren Zyrtare.<\/p>\nNeni 4, i VKM 753 dat\u00eb 20.12.2023<\/cite><\/blockquote>\n\n\n\n

Rr\u00ebzimin e k\u00ebrkimeve t\u00eb tjera.<\/p>\n\n\n\n

Ky vendim \u00ebsht\u00eb p\u00ebrfundimtar dhe hyn n\u00eb fuqi dit\u00ebn e botimit n\u00eb Fletoren Zyrtare.<\/p>\n\n\n\n

Shkarko Vendimin <\/p>\n\n\n\n