Gjykata Kushtetuese njofton se e ka vendosur n\u00eb masa t\u00eb p\u00ebrkohshme zbatimin e Ligjit p\u00ebr Tatimin n\u00eb Pron\u00eb.<\/p>\n
Sipas Kushtetueses, do t\u00eb pezullohet zbatimi i nenit 5 t\u00eb k\u00ebtij ligji, i cili parasheh faljen e 100 eurove t\u00eb tatimit p\u00ebr qytetar\u00ebt.<\/p>\n
\u201cGjykata, nj\u00ebz\u00ebri, ka vendosur q\u00eb (i) k\u00ebrkesa p\u00ebr vendosjen e mas\u00ebs s\u00eb p\u00ebrkohshme lidhur me aktin e lartcekur t\u00eb miratohet n\u00eb koh\u00ebzgjatje deri m\u00eb 30 n\u00ebntor 2023; dhe p\u00ebr pasoj\u00eb (ii) t\u00eb pezullohet menj\u00ebher\u00eb zbatimi i nenit 5 t\u00eb Ligjit 08\/L-224 p\u00ebr Ndryshimin dhe Plot\u00ebsimin e Ligjit 06\/L-005 p\u00ebr Tatimin n\u00eb Pron\u00ebn e Paluajtshme dhe zbatimi i vendimeve t\u00eb nxjerra n\u00eb baz\u00eb t\u00eb k\u00ebtij neni deri n\u00eb afatin e lartcekur\u201d, thuhet n\u00eb arsyetimin e Kushtetueses.<\/p>\n
Komunikata e plot\u00eb:<\/p>\n
Gjykata Kushtetuese e Republik\u00ebs s\u00eb Kosov\u00ebs, ka vendosur p\u00ebrkitazi me k\u00ebrkes\u00ebn p\u00ebr mas\u00eb t\u00eb p\u00ebrkohshme n\u00eb rastin KO 177\/23, lidhur me vler\u00ebsimin e kushtetutshm\u00ebris\u00eb s\u00eb nenit 5 t\u00eb Ligjit Nr.08\/L-224 p\u00ebr Ndryshimin dhe Plot\u00ebsimin e Ligjit Nr. 06\/L-005 p\u00ebr Tatimin n\u00eb Pron\u00ebn e Paluajtshme, i cili ka hyr\u00eb n\u00eb fuqi m\u00eb 16 gusht 2023. K\u00ebrkesa p\u00ebr vler\u00ebsimin e kushtetutshm\u00ebris\u00eb s\u00eb nenit 5 t\u00eb Ligjit t\u00eb lartcekur t\u00eb Kuvendit \u00ebsht\u00eb parashtruar n\u00eb Gjykat\u00eb nga Komuna e Prizrenit, bazuar n\u00eb autorizimet e p\u00ebrcaktuara n\u00ebp\u00ebrmjet paragrafit 4 t\u00eb nenit 113 [Juridiksioni dhe Pal\u00ebt e Autorizuara] t\u00eb Kushtetut\u00ebs s\u00eb Republik\u00ebs s\u00eb Kosov\u00ebs.<\/p>\n
Gjykata, nj\u00ebz\u00ebri, ka vendosur q\u00eb (i) k\u00ebrkesa p\u00ebr vendosjen e mas\u00ebs s\u00eb p\u00ebrkohshme lidhur me aktin e lartcekur t\u00eb miratohet n\u00eb koh\u00ebzgjatje deri m\u00eb 30 n\u00ebntor 2023; dhe p\u00ebr pasoj\u00eb (ii) t\u00eb pezullohet menj\u00ebher\u00eb zbatimi i nenit 5 t\u00eb Ligjit Nr.08\/L-224 p\u00ebr Ndryshimin dhe Plot\u00ebsimin e Ligjit Nr. 06\/L-005 p\u00ebr Tatimin n\u00eb Pron\u00ebn e Paluajtshme dhe zbatimi i vendimeve t\u00eb nxjerra n\u00eb baz\u00eb t\u00eb k\u00ebtij neni deri n\u00eb afatin e lartcekur.<\/p>\n
Vendimi i Gjykat\u00ebs fillimisht sqaron q\u00eb bazuar n\u00eb paragrafin 4 t\u00eb nenit 113 t\u00eb Kushtetut\u00ebs, komuna \u00ebsht\u00eb e autorizuar t\u00eb kontestoj\u00eb kushtetutshm\u00ebrin\u00eb e ligjeve ose t\u00eb akteve t\u00eb Qeveris\u00eb, t\u00eb cilat cenojn\u00eb p\u00ebrgjegj\u00ebsit\u00eb komunale ose zvog\u00eblojn\u00eb t\u00eb hyrat e komun\u00ebs, n\u00eb rast se komuna p\u00ebrkat\u00ebse \u00ebsht\u00eb prekur nga ai ligj ose akt. Bazuar n\u00eb k\u00ebt\u00eb dispozit\u00eb, parashtruesi I k\u00ebrkes\u00ebs k\u00ebrkon vler\u00ebsimin e kushtetutshm\u00ebris\u00eb s\u00eb nenit 5 t\u00eb Ligjit Nr.08\/L-224 p\u00ebr Ndryshimin dhe Plot\u00ebsimin e Ligjit Nr. 06\/L-005 p\u00ebr Tatimin n\u00eb Pron\u00ebn e Paluajtshme. Neni i kontestuar p\u00ebrcakton q\u00eb (i) \u00e7do tatimpagues q\u00eb \u00ebsht\u00eb i detyruar t\u00eb paguaj\u00eb tatimin n\u00eb pron\u00ebn e paluajtshme p\u00ebr vitin tatimor 2023, kualifikohet p\u00ebr faljen e tatimit; (ii) shuma efaljes s\u00eb tatimit n\u00eb pron\u00eb p\u00ebr t\u00eb gjith\u00eb tatimpaguesit lejohet deri n\u00eb lart\u00ebsin\u00eb e fatur\u00ebs s\u00eb tatimit n\u00eb pron\u00eb p\u00ebr vitin 2023, por jo m\u00eb shum\u00eb se nj\u00ebqind (100) euro; (iii) vendimi p\u00ebr faljen e tatimit n\u00eb pron\u00eb merret nga kuvendi komunal i \u00e7do komune m\u00eb s\u00eb largu 30 dit\u00eb nga hyrja n\u00eb fuqi e k\u00ebtij ligji; (iv) n\u00eb rast q\u00eb tatimpaguesi ka paguar fatur\u00ebn e tatimit n\u00eb pron\u00eb p\u00ebrvitin 2023, shuma e falur i llogaritet si paradh\u00ebnie p\u00ebr vitet pasuese; (v) falja tatimorezbatohet vet\u00ebm p\u00ebr vitin tatimor 2023; dhe (vi) zbatimi i k\u00ebsaj dispozite mbetet n\u00ebp\u00ebrgjegj\u00ebsin\u00eb e \u00e7do komune p\u00ebrgjegj\u00ebse p\u00ebr administrimin e procesit t\u00eb tatimit n\u00eb pron\u00eb p\u00ebrpronat e paluajtshme q\u00eb ndodhen brenda territorit t\u00eb asaj komune dhe Ministria p\u00ebrgjegj\u00ebse p\u00ebr financa nxjerr vendime q\u00eb mund t\u00eb jen\u00eb t\u00eb nevojshme p\u00ebr zbatimin e k\u00ebsaj dispozite.<\/p>\n
Parashtruesi i k\u00ebrkes\u00ebs pretendon se, dispozita e lartcekur cenon p\u00ebrgjegj\u00ebsit\u00eb komunale dhe zvog\u00eblon t\u00eb hyrat e komun\u00ebs n\u00eb kund\u00ebrshtim me (i) garancit\u00eb kushtetuese t\u00eb p\u00ebrcaktuara n\u00eb paragrafin 2 t\u00eb nenit 12 [Pushteti Lokal], paragraf\u00ebt 1 dhe 3 t\u00eb nenit 123 [Parimet e P\u00ebrgjithshme] dhe paragraf\u00ebt 2, 3 dhe 5 t\u00eb nenit 124 [Organizimi dhe Funksionimi I Vet\u00ebqeverisjes Lokale] t\u00eb Kushtetut\u00ebs; (ii) Kart\u00ebn Evropiane p\u00ebr Vet\u00ebqeverisjen Lokale; dhe (iii) Ligjin Nr. 03\/L-40 p\u00ebr Vet\u00ebqeveris\u00eb Lokale, Ligjin Nr. 03\/L-49 p\u00ebr Financat e Pushtetit Lokal dhe Ligjin Nr. 06\/L-005 p\u00ebr Tatimin n\u00eb Pron\u00ebn e Paluajtshme, n\u00eb esenc\u00eb dhe nd\u00ebr tjerash sepse, nd\u00ebrhyn\u00eb n\u00eb ushtrimin e kompetencave vetanake t\u00eb komun\u00ebs p\u00ebrkitazi me t\u00eb hyrat nga tatimi n\u00eb pron\u00ebn e paluajtshme dhe zvog\u00eblon buxhetin p\u00ebrkat\u00ebs komunal deri n\u00eb vler\u00ebn prej tre (3) milion\u00eb euro, nd\u00ebrsa n\u00eb nivel t\u00eb pushtetit lokal n\u00eb Republik\u00ebn e Kosov\u00ebs, deri n\u00eb vler\u00ebn prej nj\u00ebzet e shtat\u00eb (27) milion\u00eb euro sipas t\u00eb dh\u00ebnave t\u00eb referuara t\u00eb Asociacionit t\u00eb Komunave t\u00eb Kosov\u00ebs. Sipas sqarimeve t\u00eb dh\u00ebna n\u00eb Vendimin e Gjykat\u00ebs, parashtruesi i k\u00ebrkes\u00ebs gjithashtu k\u00ebrkon nga Gjykata q\u00eb deri n\u00eb vendosjen p\u00ebrfundimtare t\u00eb saj lidhur me vler\u00ebsimin e kushtetutshm\u00ebris\u00eb s\u00eb nenit 5 t\u00eb Ligjit t\u00eb kontestuar, t\u00eb vendos mas\u00ebn e p\u00ebrkohshme, duke pezulluar efektet e tij.<\/p>\n
N\u00eb nd\u00ebrlidhje me k\u00ebrkes\u00ebn p\u00ebr vendosjen e mas\u00ebs s\u00eb p\u00ebrkohshme, p\u00ebr aq sa \u00ebsht\u00eb relevante n\u00eb rrethanat e rastit konkret, Vendimi i Gjykat\u00ebs sqaron q\u00eb kriteret p\u00ebr vendosjen e saj jan\u00eb t\u00eb p\u00ebrcaktuara me nenin 116 [Efekti Juridik i Vendimeve] t\u00eb Kushtetut\u00ebs, nenin 27 (Masat e p\u00ebrkohshme) t\u00eb Ligjit p\u00ebr Gjykat\u00ebn Kushtetuese dhe rregullat 44 (K\u00ebrkesa p\u00ebr mas\u00eb t\u00eb p\u00ebrkohshme) dhe 45 (Vendimmarrja lidhur me k\u00ebrkes\u00ebn p\u00ebr mas\u00eb t\u00eb p\u00ebrkohshme) t\u00eb Rregullores s\u00eb pun\u00ebs s\u00eb Gjykat\u00ebs. Sipas k\u00ebtyre dispozitave, nd\u00ebr tjerash, p\u00ebrcaktohet q\u00eb vendosja e mas\u00ebs s\u00eb p\u00ebrkohshme nd\u00ebrlidhet me (i) \u201c\u00e7\u00ebshtjen q\u00eb \u00ebsht\u00eb objekt i procedures para saj [Gjykat\u00ebs]\u201d, me kushtin q\u00eb pala q\u00eb k\u00ebrkon mas\u00eb t\u00eb p\u00ebrkohshme t\u00eb d\u00ebshmoj\u00eb se (ii) masa e p\u00ebrkohshme \u00ebsht\u00eb e nevojshme \u201cp\u00ebr t\u2019u evituar rreziqe ose d\u00ebme t\u00eb pariparueshme\u201d ose q\u00eb masa e p\u00ebrkohshme \u00ebsht\u00eb n\u00eb \u201cinteres publik.\u201d<\/p>\n
N\u00eb kontekstin e lartcekur, Vendimi i Gjykat\u00ebs q\u00eb do t\u00eb publikohet, sqaron q\u00eb object shqyrtimi para Gjykat\u00ebs \u00ebsht\u00eb neni 5 i Ligjit t\u00eb kontestuar dhe q\u00eb i nj\u00ebjti, bazuar n\u00eb faktet dhe pretendimet e parashtruara, ngrit \u00e7\u00ebshtje t\u00eb nivelit kushtetues q\u00eb, nd\u00ebr tjerash, nd\u00ebrlidhen me ushtrimin e kompetencave vetanake t\u00eb komunave, si dhe t\u00eb drejt\u00ebn e tyre p\u00ebr t\u00eb vendosur, mbledhur dhe shpenzuar t\u00eb hyrat e veta sipas p\u00ebrcaktimeve t\u00eb Kushtetut\u00ebs dhe ligjeve t\u00eb aplikueshme n\u00eb Republik\u00ebn e Kosov\u00ebs. P\u00ebr m\u00eb tep\u00ebr, zbatimi i nenit 5 t\u00eb Ligjit t\u00eb kontestuar brenda afateve t\u00eb p\u00ebrcaktuara n\u00eb t\u00eb, p\u00ebrkat\u00ebsisht tridhjet\u00eb (30) dit\u00eb nga hyrja n\u00eb fuqi e ligjit, (i) n\u00eb nj\u00ebr\u00ebn an\u00eb mund t\u00eb cenoj\u00eb ushtrimin e kompetencave komunale n\u00eb nd\u00ebrlidhje me t\u00eb hyrat nga tatimi n\u00eb pron\u00ebn e paluajtshme p\u00ebr vitin 2023; nd\u00ebrsa (ii) n\u00eb an\u00ebn tjet\u00ebr, mund t\u00eb afektoj\u00eb edhe t\u00eb drejtat dhe detyrimet e t\u00eb gjith\u00eb qytetar\u00ebve t\u00eb Republik\u00ebs s\u00eb Kosov\u00ebs n\u00eb lidhje me tatimin n\u00eb pron\u00ebn e paluajtshme p\u00ebr vitin 2023.<\/p>\n
Vendimi i Gjykat\u00ebs gjithashtu sqaron q\u00eb n\u00eb rrethanat e rastit konkret, pezullimi i efekteve t\u00eb nenit 5 t\u00eb Ligjit t\u00eb kontestuar, mund t\u00eb \u201ceviton rreziqe apo d\u00ebme t\u00eb pariparueshme\u201d q\u00eb nd\u00ebrlidhen me garancit\u00eb kushtetuese p\u00ebrkitazi me organizimin dhe funksionimin e vet\u00ebqeverisjes lokale si pasoj\u00eb e nd\u00ebrmarrjes s\u00eb veprimeve nga pushteti lokal sipas p\u00ebrcaktimeve dhe afateve t\u00eb sakt\u00ebsuara n\u00eb nenin 5 t\u00eb Ligjit t\u00eb kontestuar. P\u00ebr m\u00eb tep\u00ebr, vler\u00ebsimi i kushtetutshm\u00ebris\u00eb s\u00eb nenit 5 t\u00eb Ligjit t\u00eb kontestuar, para zbatimit t\u00eb tij, \u00ebsht\u00eb n\u00eb \u201cinteresin publik\u201d sepse i sh\u00ebrben parimit t\u00eb siguris\u00eb juridike n\u00eb nd\u00ebrlidhje me pasojat juridike t\u00eb Ligjit t\u00eb kontestuar lidhur me (i) ushtrimin e p\u00ebrgjegj\u00ebsive komunale dhe menaxhimin e t\u00eb hyrave t\u00eb komun\u00ebs nga tatimet n\u00eb pron\u00eb t\u00eb paluajtshme; dhe (ii) t\u00eb drejtat dhe detyrimet p\u00ebrkitazi me tatimin n\u00eb pron\u00eb t\u00eb paluajtshme p\u00ebr vitin tatimor 2023 p\u00ebr tatimpaguesit, p\u00ebrkat\u00ebsisht qytetar\u00ebt e Republik\u00ebs s\u00eb Kosov\u00ebs.<\/p>\n
P\u00ebr m\u00eb tep\u00ebr, vendosja e mas\u00ebs s\u00eb p\u00ebrkohshme ndaj nenit 5 t\u00eb Ligjit t\u00eb kontestuar, p\u00ebrkat\u00ebsisht pezullimi i efekteve t\u00eb tij deri n\u00eb vendimmarrjen p\u00ebrfundimtare t\u00eb Gjykat\u00ebs, mund\u00ebson evitimin e cenimit t\u00eb p\u00ebrgjegj\u00ebsive komunale dhe zvog\u00eblimit t\u00eb t\u00eb hyrave p\u00ebrkat\u00ebse komunale, n\u00eb rast q\u00eb Gjykata p\u00ebrmes vendimmarrjes p\u00ebrfundimtare konstaton q\u00eb neni i lartcekur nuk \u00ebsht\u00eb n\u00eb p\u00ebrputhshm\u00ebri me Kushtetut\u00ebn. N\u00eb t\u00eb kund\u00ebrt\u00ebn, p\u00ebrkat\u00ebsisht n\u00ebse Gjykata, pas vler\u00ebsimit dhe vendimmarrjes p\u00ebrfundimtare t\u00eb saj, konstaton q\u00eb neni I lartcekur \u00ebsht\u00eb n\u00eb p\u00ebrputhshm\u00ebri me Kushtetut\u00ebn, komunat do t\u00eb mund t\u00eb zbatojn\u00eb nenin 5 t\u00eb Ligjit t\u00eb kontestuar dhe qytetar\u00ebt edhe m\u00eb tej do t\u00eb mund t\u00eb p\u00ebrfitojn\u00eb nga falja e tatimit n\u00eb pron\u00eb t\u00eb paluajtshme sipas vler\u00ebsimeve dhe vendimeve p\u00ebrkat\u00ebse t\u00eb kuvendeve komunale, nd\u00ebrsa shuma e falur p\u00ebr vitin tatimor 2023, do t\u00eb llogaritet si paradh\u00ebnie p\u00ebr vitet pasuese sipas vet p\u00ebrcaktimeve t\u00eb nenit t\u00eb lartcekur.<\/p>\n
P\u00ebr pasoj\u00eb, Gjykata, n\u00eb drit\u00ebn e sqarimeve t\u00eb lartcekura, duke theksuar q\u00eb miratimi i mas\u00ebs s\u00eb p\u00ebrkohshme deri m\u00eb 30 n\u00ebntor 2023, nuk paragjykon n\u00eb asnj\u00eb m\u00ebnyr\u00eb pranueshm\u00ebrin\u00eb dhe\/ose meritat e k\u00ebrkes\u00ebs, vler\u00ebson q\u00eb k\u00ebrkesa e parashtruesit t\u00eb k\u00ebrkes\u00ebs p\u00ebr mas\u00eb t\u00eb p\u00ebrkohshme ndaj efekteve t\u00eb zbatimit t\u00eb nenit 5 t\u00eb Ligjit t\u00eb kontestuar, duhet t\u00eb miratohet, sepse i sh\u00ebrben mund\u00ebsis\u00eb s\u00eb \u201cevitimit t\u00eb rreziqeve ose d\u00ebmeve t\u00eb pariparueshme\u201d dhe \u00ebsht\u00eb n\u00eb \u201cinteres publik\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"
Gjykata Kushtetuese njofton se e ka vendosur n\u00eb masa t\u00eb p\u00ebrkohshme zbatimin e Ligjit p\u00ebr Tatimin n\u00eb Pron\u00eb. Sipas Kushtetueses, do t\u00eb pezullohet zbatimi i nenit 5 t\u00eb k\u00ebtij ligji, i cili parasheh faljen e 100 eurove t\u00eb tatimit p\u00ebr qytetar\u00ebt. \u201cGjykata, nj\u00ebz\u00ebri, ka vendosur q\u00eb (i) k\u00ebrkesa p\u00ebr vendosjen e mas\u00ebs s\u00eb p\u00ebrkohshme lidhur […]<\/p>\n","protected":false},"author":1,"featured_media":157224,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":{"0":"post-157223","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-lajme"},"_links":{"self":[{"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/posts\/157223","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/comments?post=157223"}],"version-history":[{"count":0,"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/posts\/157223\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/media\/157224"}],"wp:attachment":[{"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/media?parent=157223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/categories?post=157223"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/tags?post=157223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}