{"id":1154,"date":"2021-05-06T09:57:49","date_gmt":"2021-05-06T07:57:49","guid":{"rendered":"https:\/\/labfirm.it\/?p=1154"},"modified":"2022-05-19T18:13:36","modified_gmt":"2022-05-19T16:13:36","slug":"frode-carosello-quando-il-carosello-non-fa-ridere","status":"publish","type":"post","link":"https:\/\/labfirm.it\/sq\/frode-carosello-quando-il-carosello-non-fa-ridere\/","title":{"rendered":"Mashtrimi i karuselit: Kur karuseli nuk \u00ebsht\u00eb qesharak"},"content":{"rendered":"<p><strong>Mashtrimi me karusel konsiston n\u00eb transferimin e pasurive nd\u00ebrmjet kompanive q\u00eb i p\u00ebrkasin shteteve t\u00eb ndryshme me q\u00ebllim q\u00eb t\u00eb shmangen taksat.<\/strong><\/p>\n\n\n\n<p>N\u00eb \u00e7\u00ebshtjen e fundit t\u00eb adresuar nga Gjykata Supreme, kompania Alfa - eksportues i zakonsh\u00ebm i produkteve t\u00eb telefonis\u00eb brenda Bashkimit Evropian dhe p\u00ebr k\u00ebt\u00eb arsye \u00ebsht\u00eb n\u00eb gjendje t\u00eb veproj\u00eb me<strong> Pa TVSH<\/strong> - bleu sasi t\u00eb m\u00ebdha t\u00eb pajisjeve telefonike nga kompania Beta.<br>Me nj\u00eb detaj t\u00eb vog\u00ebl: kompanit\u00eb Alfa dhe Beta kishin t\u00eb nj\u00ebjtin seli, t\u00eb nj\u00ebjt\u00ebn depo dhe t\u00eb nj\u00ebjt\u00ebn pron\u00ebsi dhe menaxhim - edhe n\u00ebse u mungonte minimumi i krijimtaris\u00eb.<\/p>\n\n\n\n<p>Kompania Alfa pjekur k\u00ebshtu nj\u00eb q\u00ebndrueshme<strong> Kredia e TVSH-s\u00eb<\/strong> dhe vazhdoi t\u00eb shes\u00eb pa TVSH at\u00eb q\u00eb u ble nga kompania Beta me nj\u00eb mark\u00eb t\u00eb ul\u00ebt - madje me nj\u00eb \u00e7mim m\u00eb t\u00eb ul\u00ebt se ai i paguar Beta - te kompania Gamma me seli tatimore n\u00eb nj\u00eb vend t\u00eb Bashkimit Evropian.<br>M\u00eb von\u00eb Gamma, p\u00ebrmes kompanive t\u00eb p\u00ebrcaktuara si &quot;fabrika t\u00eb thjeshta letre&quot; nga<strong> Policia e Financave<\/strong>, furnizoi vet\u00eb kompanin\u00eb Beta, nga e cila kishte filluar &quot;karuseli&quot;.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Si jan\u00eb <strong>nd\u00ebrmarrja &quot;fabrikat e letr\u00ebs&quot;<\/strong>?<\/h3>\n\n\n\n<p>Fletoret e<strong>Kund\u00ebr pastrimit t\u00eb parave<\/strong> (Dhjetor 2020, n.15) i<strong>UIF<\/strong> (Nj\u00ebsia e informacionit financiar) me titull &quot;Nj\u00eb tregues sintetik p\u00ebr t\u00eb identifikuar t\u00eb ashtuquajturat kompani letre&quot; p\u00ebrcakton kompanit\u00eb e letr\u00ebs si kompani q\u00eb l\u00ebshojn\u00eb fatura p\u00ebr operacione jo-ekzistente, duke lejuar kompanit\u00eb e prodhimit t&#039;i p\u00ebrdorin ato t\u00eb dyja p\u00ebr q\u00ebllime t\u00eb evazionit fiskal, duke treguar kosto jo-ekzistente n\u00eb pasqyrat financiare, dhe p\u00ebr pastrimin e parave ose q\u00ebllime t\u00eb tjera t\u00eb paligjshme dhe vendos &quot;tregues&quot; p\u00ebr t&#039;i identifikuar ato.<br>Me fjal\u00eb t\u00eb tjera, ato jan\u00eb \u201ckompani shtyp\u00ebse\u201d t\u00eb dokumenteve t\u00eb kontabilitetit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Si <strong>mashtrim me karusel<\/strong>?<\/h3>\n\n\n\n<p>N\u00eb rastin n\u00eb fjal\u00eb, mallrat q\u00eb dukeshin se vinin nga kompania Gamma kaluan vet\u00ebm zyrtarisht p\u00ebrmes <strong>nd\u00ebrmarrja &quot;fabrikat e letr\u00ebs&quot;<\/strong> por n\u00eb t\u00eb v\u00ebrtet\u00eb ajo furnizonte drejtp\u00ebrdrejt kompanin\u00eb Beta e cila m\u00eb pas vendosi produktet n\u00eb shp\u00ebrndarje t\u00eb madhe.<br>Kishte k\u00ebshtu nj\u00eb<strong> tranzit i duksh\u00ebm i mallrave<\/strong> nga kompania Beta te kompania Alfa te kompanit\u00eb e letr\u00ebs dhe m\u00eb n\u00eb fund p\u00ebrs\u00ebri te Beta. Ky mekaniz\u00ebm n\u00eb t\u00eb v\u00ebrtet\u00eb lejoi Beta dhe Alfa (kompani q\u00eb u p\u00ebrkasin t\u00eb nj\u00ebjtave subjekte) q\u00eb <strong>kompensoj TVSH-n\u00eb<\/strong>, p\u00ebr t\u00eb pjekur p\u00ebrmes Alfa nj\u00eb t\u00eb konsiderueshme <strong>kredi tatimore<\/strong> si dhe t\u00eb mbetet konkurrues n\u00eb tregun e telefonis\u00eb me <strong>ulur \u00e7mimet<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Rezultati i procesit:<\/h3>\n\n\n\n<p><p>Gjyqi pati nj\u00eb rezultat kurioz. N\u00eb fakt, n\u00ebse drejtori i kompanis\u00eb Beta lirohej i lir\u00eb, drejtori de facto i s\u00eb nj\u00ebjt\u00ebs kompani d\u00ebnohej p\u00ebr krimin e <strong>deklarimi mashtrues p\u00ebrmes p\u00ebrdorimit t\u00eb faturave ose dokumenteve t\u00eb tjera p\u00ebr operacione inekzistente<\/strong> referuar n\u00eb<strong>arti 2 Dekreti Legjislativ nr. 74 i vitit 2000<\/strong>.<br>Kaloi gjykimin e <strong>rishikim<\/strong>, Gjykata e Lart\u00eb, duke e shpallur ankes\u00ebn t\u00eb papranueshme, p\u00ebrpunoi parimin sipas t\u00eb cilit nuk lejohet rishikimi i d\u00ebnimit bazuar n\u00eb t\u00eb nj\u00ebjtat prova t\u00eb p\u00ebrdorura nga d\u00ebnimi i pafaj\u00ebsis\u00eb kund\u00ebr nj\u00eb konkurrenti n\u00eb t\u00eb nj\u00ebjt\u00ebn vep\u00ebr penale dhe i shqiptuar n\u00eb nj\u00eb procedur\u00eb tjet\u00ebr, sepse shqyrtimi ka p\u00ebr q\u00ebllim modifikimin e gabimit vet\u00ebm n\u00eb<strong> rind\u00ebrtimi i faktit<\/strong> dhe jo n\u00eb vler\u00ebsimin e s\u00eb nj\u00ebjt\u00ebs<\/p>\n<p><a href=\"https:\/\/labfirm.it\/sq\/blog\/\">Ju mund t\u00eb q\u00ebndroni t\u00eb informuar mbi lajmet ligjore p\u00ebrmes blogut ton\u00eb<\/a><\/p><\/p>","protected":false},"excerpt":{"rendered":"<p>La frode carosello consiste in passaggi di beni tra societ\u00e0 appartenenti a Stati diversi al fine di evadere le tasse. In caso recente affrontato dalla Cassazione la societ\u00e0 Alfa \u2013 esportatore abituale di prodotti di telefonia all\u2019interno dell\u2019Unione Europea e quindi potendo operare con operazioni fuori campo IVA \u2013 acquistava presso la societ\u00e0 Beta ingenti [&hellip;]<\/p>","protected":false},"author":4,"featured_media":1174,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[33],"tags":[156,157],"class_list":["post-1154","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cronaca","tag-frode-carosello","tag-societa-cartiere"],"_links":{"self":[{"href":"https:\/\/labfirm.it\/sq\/wp-json\/wp\/v2\/posts\/1154","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/labfirm.it\/sq\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/labfirm.it\/sq\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/labfirm.it\/sq\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/labfirm.it\/sq\/wp-json\/wp\/v2\/comments?post=1154"}],"version-history":[{"count":0,"href":"https:\/\/labfirm.it\/sq\/wp-json\/wp\/v2\/posts\/1154\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/labfirm.it\/sq\/wp-json\/wp\/v2\/media\/1174"}],"wp:attachment":[{"href":"https:\/\/labfirm.it\/sq\/wp-json\/wp\/v2\/media?parent=1154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/labfirm.it\/sq\/wp-json\/wp\/v2\/categories?post=1154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/labfirm.it\/sq\/wp-json\/wp\/v2\/tags?post=1154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}