Today, on 17.06.2021, at 09:00, the Appeal Chamber held the public hearing of the case (JR) 46/2019, dated 25.09.2019, corresponding to the appeal of the Public Commissioner filed against the decision no. 161, dated 18.06.2019, of the Independent Qualification Commission related to the assessee Kastriot Selita.
The presiding judge communicated to the parties that the Appeal Chamber had received the replies from the Ministry of Finance and the General Directorate of Taxes, following the requests of the Appeal Chamber addressed to these institutions for information, on whether pursuant to the legislation in force, the monetary amounts obtained by individuals through donation have been taxed or are taxed in the Republic of Albania over the years.
After the parties confirmed that they had gotten acquainted with the new documentation, the presiding judge cited the responses of the institutions, where, inter alia, mentioned that the monetary amounts obtained by individuals through donation are not taxed, and invited the parties to state their positions in this regard.
The Public Commissioner, while stating his position, with reference to article 155 of the Constitution of the Republic of Albania and law no. 8438, dated 28.12.1998, “On income tax”, as amended, stated that he stands by the recommendation of the international observers of the International Monitoring Operation and the final statements held in this trial, upon which the monetary amounts obtained by individuals through donation, are taxed.
The assessee objected the position of the Public Commissioner, by stating that it is a repulsive attitude towards the law, facts and evidence submitted within this process. The assessee, also in reference to law no. 8438, dated 28.12.1998, “On income tax”, as amended, stated that monetary amounts obtained by individuals through donation, are not taxed.
The trial panel, after hearing the positions of the parties, having consulted on the spot, decided to collect as evidence the answers received from the Ministry of Finance and the General Directorate of Taxes, and withdrew to make the final judgment on the case, which shall be delivered on 18 June 2021, at 12:00.
The public hearing shall take place at the premises of the Appeal Chamber, at: Bulevardi “Dëshmorët e Kombit”, nr.3. Tirana.