N\u00eb respekt t\u00eb ushtrimit t\u00eb s\u00eb drejt\u00ebs t\u00eb parashikuar n\u00eb pik\u00ebn 1 t\u00eb nenit 85 t\u00eb Kushtetut\u00ebs s\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, Institucioni i Presidentit t\u00eb Republik\u00ebs b\u00ebn me dije se me Dekretin nr.11015, dat\u00eb 20.12.2018, Presidenti i Republik\u00ebs ka vendosur kthimin n\u00eb Kuvend t\u00eb ligjit nr. 94\/2018 \u201cP\u00ebr disa ndryshime dhe shtesa n\u00eb ligjin nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d t\u00eb ndryshuar, me q\u00ebllim rishikimin e nenit 9 dhe nenit 11 t\u00eb k\u00ebtij ligji, bazuar n\u00eb argumentat e m\u00ebposhtme:<\/p>\n
Neni 9 i ligjit nr.94\/2018, \u00ebsht\u00eb n\u00eb kund\u00ebrshtim t\u00eb hapur me parashikimet e nenit 155 t\u00eb Kushtetut\u00ebs, i cili ndalon trajtimin fiskal preferencial me efekt prapaveprues.<\/p>\n
Neni 9 krijon pabarazi fiskale n\u00eb raport me individ\u00ebt, apo aksioner\u00ebt t\u00eb cil\u00ebt gjat\u00eb gjith\u00eb k\u00ebtyre viteve e kan\u00eb shp\u00ebrndar\u00eb dividendin deri n\u00eb vitin 2017, duke zbatuar nj\u00eb norm\u00eb tatimi prej 15%, nd\u00ebrkoh\u00eb q\u00eb me nenin 9 t\u00eb ligjit t\u00eb miratuar, aksioner\u00ebt t\u00eb cil\u00ebt nuk e kan\u00eb shp\u00ebrndar\u00eb dividendin deri n\u00eb 2017, tashm\u00eb do t\u00eb p\u00ebrfitojn\u00eb nj\u00eb leht\u00ebsim fiskal duke aplikuar nj\u00eb tatim fitimi prej 8%.<\/p>\n
Neni 9 krijon paqart\u00ebsi dhe mund\u00ebsi abuzivizmi ndaj bizneseve dhe aksioner\u00ebve p\u00ebr shkak se nuk p\u00ebrcakton sakt\u00ebsisht norm\u00ebn 8 % apo 15 %, si dhe m\u00ebnyr\u00ebn se si do t\u00eb tatohet dividendi q\u00eb i p\u00ebrket fitimeve t\u00eb pashp\u00ebrndara t\u00eb viteve 2017 dhe m\u00eb par\u00eb, n\u00eb rast se subjekti tregtar nuk e respekton apo e tejkalon afatin e parashikuar n\u00eb k\u00ebt\u00eb nen p\u00ebr pages\u00ebn e tatimit mbi dividendin (30 shtator 2019) dhe \u00ebsht\u00eb n\u00eb kushtet kur nuk ka marr\u00eb nj\u00eb vendim p\u00ebr shp\u00ebrndarjen e dividendit, p\u00ebr periudh\u00ebn e diktuar nga ligji.<\/p>\n
Neni 11, i ligjit nr. 94\/2018 t\u00eb miratuar dhe t\u00eb paraqitur p\u00ebr dekretim dhe shpallje, parashikon se: \u201cKy ligj botohet n\u00eb Fletoren Zyrtare dhe hyn n\u00eb fuqi m\u00eb 1 janar 2019\u201d. N\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb kjo dispozit\u00eb bie ndesh me parashikimet e nenit 84 pika 3, t\u00eb Kushtetut\u00ebs q\u00eb diktojn\u00eb detyrimin q\u00eb ligji duhet t\u00eb hyj\u00eb n\u00eb fuqi jo m\u00eb par\u00eb se 15 dit\u00eb nga botimi i tij n\u00eb fletoren zyrtare. Referuar k\u00ebrkesave t\u00eb Kushtetut\u00ebs, \u00ebsht\u00eb objektivisht e pamundur q\u00eb ligji nr. 94\/2018, t\u00eb hyj\u00eb n\u00eb fuqi m\u00eb dat\u00ebn 1 janar 2019.<\/p>\n
N\u00eb nj\u00eb vler\u00ebsim dhe analiz\u00eb m\u00eb t\u00eb p\u00ebrgjithshme t\u00eb kuadrit fiskal, ky ligj p\u00ebrmbys sistemin dhe barazin\u00eb fiskale, duke e kthyer sistemin e taksimit progresiv n\u00eb regresiv, sepse favorizon ndjesh\u00ebm shtres\u00ebn m\u00eb t\u00eb pasur t\u00eb shoq\u00ebris\u00eb.<\/p>\n
Presidenti i Republik\u00ebs i k\u00ebrkon Kuvendit t\u00eb rishqyrtoj\u00eb k\u00ebto dy nene me q\u00ebllim q\u00eb ato t\u00eb mos bien ndesh me parashikimet Kushtetuese, ku p\u00ebrfituesit real t\u00eb leht\u00ebsirave fiskale t\u00eb parashikuara n\u00eb k\u00ebt\u00eb ligj, t\u00eb jen\u00eb t\u00eb gjith\u00eb qytetar\u00ebt shqiptar\u00eb dhe biznesi, pa diferencime dhe me trajtim t\u00eb barabart\u00eb.<\/p>\n
Argumentat e shtjelluara mbi kthimin p\u00ebr rishqyrtim t\u00eb nenit 9 dhe nenit 11, t\u00eb ligjit nr. 94\/2018 \u201cP\u00ebr disa ndryshime dhe shtesa n\u00eb ligjin nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d t\u00eb ndryshuar, mund t\u2019i gjeni n\u00eb faqen zyrtare t\u00eb institucionit t\u00eb Presidentit t\u00eb Republik\u00ebs.<\/p>\n
<\/p>","protected":false},"excerpt":{"rendered":"
N\u00eb respekt t\u00eb ushtrimit t\u00eb s\u00eb drejt\u00ebs t\u00eb parashikuar n\u00eb pik\u00ebn 1 t\u00eb nenit 85 t\u00eb Kushtetut\u00ebs s\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, Institucioni i Presidentit t\u00eb Republik\u00ebs b\u00ebn me dije se me Dekretin nr.11015, dat\u00eb 20.12.2018, Presidenti i Republik\u00ebs ka vendosur kthimin n\u00eb Kuvend t\u00eb ligjit nr. 94\/2018 \u201cP\u00ebr disa ndryshime dhe shtesa n\u00eb ligjin nr. […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[241,231,235],"tags":[],"class_list":{"0":"post-55784","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-aktualitet","7":"category-lajme","8":"category-vendi"},"_links":{"self":[{"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/posts\/55784","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/comments?post=55784"}],"version-history":[{"count":0,"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/posts\/55784\/revisions"}],"wp:attachment":[{"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/media?parent=55784"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/categories?post=55784"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/tags?post=55784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}