The Appeal Chamber held on 19.02.2020, at 10:00 h, the public hearing of case (JR) no. 10/2019, dated 29.02.2019, corresponding to the appeal of the Public Commissioner against decision no. 86 dated 17.12.2018 of the Independent Qualification Commission related to the transitional re-evaluation of the assessee Alma Kolgjoka.
During the submission of the grounds of the appeal related only to asset criteria, the Public Commissioner, through a preliminary request, required the Appeal Chamber to make a decision whether a family member of the assessee was to be qualified as other related person, and once the panel made a decision with regard to this qualification, he would comment on the request concerning investigations related to the case in question. The Public Commissioner requested the upholding or amendment of decision no. 86 dated 17.12.2018 of the Independent Qualification Commission.
The assessee rejected the appeal grounds of the Public Commissioner, considering them unfounded in law and evidences and required the upholding of IQC decision no. 46, dated 17.12.2018.
The Court held that with regard to the legal relationship between the assessee and her family member, and qualification of this person as other related person it cannot not make a statement at this stage of the trial, as this matter shall be considered in the final decision.
Subsequently, the Public Commissioner requested the panel to carry out a financial analysis to verify the legitimacy of the source of creation of property residential apartment in Tirana.
In view of the request of the Public Commissioner to conduct a financial analysis, in order to verify the relationship that the family members of the assessee had with property residential apartment in Tirana, the adjudication panel of the Chamber decided to open the investigation, seeking further information and submission of acts on concluded contracts and carried out payments to Water Supply Enterprise, Power Supply Enterprise, investing commercial and undertaking companies related to the construction of this apartment, as well as the National Notary Chamber, related to legal acts drafted in this respect.
As per above, the adjudication panel requested the assessee that if she considers necessary, she may submit possible arguments, evidences and explanations.
Pending the receipt of the above responses, the adjudication panel decided to adjourn the hearing on 25.03.2020, at 10:00 h.
The public hearing shall be held at the premises of the Appeal Chamber, at: Bulevardi “Dëshmorët e Kombit”, nr.3. Tirana.