The Appeal Chamber held today on 02.11.2020, at 10.00 h, the public hearing on the case (JR) no. 57/2019, dated 11.11.2019, corresponding to the appeal of the Public Commissioner and the appeal and counter-appeal of the assessee Elvin Gokaj, against decision no. 187, dated 24.07.2019 of the Independent Qualification Commission.

The Public Commissioner stated that the assessee, even after the submission of the new evidences, did not manage to prove the contrary of the appeal grounds and did not manage to reliably explain the payment of the first and second installment for the Durres apartment, as well as with regard to the transactions of the joint account of the spouse of the assessee and his relatives. The Public Commissioner stated in today’s hearing only those appeal grounds he considered as essential but he stated to stand by all appeal grounds in their entirety.

After the case-rapporteur addressed to the Public Commissioner on behalf of the trial panel several clarifying questions related to the lack of lawful income on the asset “joint account” of the assessee’s spouse, included in the appeal grounds as well as in his submissions in the hearing dated 06.10.2020, but unmentioned in today’s hearing, the trial panel upon an interim decision stated its decision-making as follows:

• The trial panel needs to clarify the appeal grounds to which the Public Commissioner fully stands by and his arguments with their regards, requesting him to submit in writing without distinguishing among relevant an irrelevant grounds, as to the Appeal Chamber there cannot be such division between appeal grounds insofar they are part of the appeal.
• To the purpose of a complete submission of the appeal grounds, the Public Commissioner is requested to submit as well the financial analysis about the property ‘apartment’ in Durres as well the joint account of the assessee’s spouse with his parents and his mother-in-law, as the submissions in the appeal filed by the Public Commissioner on 06.10.2020, the analysis deals only with years 2011, 2012 and 2013.

The Public Commissioner shall submit these requests of the court within 4 November 2020, at 15:00 h, at the Appeal Chamber, so that these subsequently notified to the assessee prior to the next hearing to be held on 06.11.2020, at 10:00.

The public hearing shall be held at the premises of the Appeal Chamber, at: Bulevardi “Dëshmorët e Kombit”, nr. 3, Tirana.