The Appeal Chamber held today on the 5th of February 2019 the consecutive hearing of case (JR) no. 13/2018, dated 07.09.2018, corresponding to the appeal of the Public Commissioner against decision no.32, dated 05.07.2018 of the Independent Qualification Commission related to the transitional re-evaluation of the assessee Ms. Alma Brati.
During today’s hearing the adjudication panel handed over to the assessee and Public Commissioner copies of documents issued by the state authorities in place upon request of the Appeal Chamber to the purpose of investigation of the case. Meanwhile, the adjudication panel is still waiting for a document from Italian tax authorities, requested through the Ministry of Justice of the Republic of Albania.
The Public Commissioner requested the revocation of the decision for the obtaining of this document from Italian state authorities, shifting to the assessee the burden of proof for the submission of this evidence as per set form.
The adjudication panel decided:
- To dismiss the request of the Public Commissioner for the revocation of the decision for the obtaining of the evidence from the Italian tax authorities;
- To dismiss the request of the Public Commissioner, at this procedural time, for the shifting of the burden of proof to the assessee Alma Brati;
- The assessee Alma Brati has the right to submit documents that prove the payment of taxes in Italy from persons related to her.
Pending the arrival of the documents required in the capacity of evidence, the adjudication panel adjourned the hearing on 11.03.2019, at 10.00 h.
The hearing shall be held at the premises of the Appeal Chamber, at: Bulevardi “Dëshmorët e Kombit”, nr.3. Tirana.