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20:26 Opinione Agim Xhafka

"GIVE UP, ELISA!"

I must say from the beginning, I have liked MP Elisa Spiro...

The Constitutional Court abolishes the 15-23% tax for free professions

2024-06-27 18:09:00, Aktualitet CNA
The Constitutional Court abolishes the 15-23% tax for free professions
constitutional Court

The Constitutional Court has partially overturned the law on taxation of free professions.

The decision was taken by the vote of the majority of the members of the Constitutional Court and was made public by the president Holta Zaçaj.

The latter said that the 15% rate does not pass the proportionality test. Those who have income up to 14 million ALL will not pay tax, while those who receive more than 14 million ALL will be taxed 23%.

"The 15% tax on this category began to be applied immediately without giving them time to adapt. The 15% rate does not pass the proportionality test as the legislator himself has excluded it for other categories", said the president of the Constitutional Court, Holta Zaçaj, among others .

Several lawsuits were filed in the Constitutional Court since the law approved in March 2023 entered into force and a Decision of the Council of Ministers defined the list of professions that would be included in a tax of 15-23% from January 1, 2024. opposition and representatives of groups of free professionals affected by this law, accountants and lawyers claimed in the session that the law creates inequality and discrimination before the law for the various categories that will be taxed by these changes and creates legal uncertainty for the affected categories.

The representatives of the associations of free professionals who have been included in the government's list to pay the new tax since the beginning of this year argued in the session that this tax was a heavy burden for them, that they felt discriminated against and unequal before the law.

They warned that the damage that can be caused by the advance payment of installments of this tax within the year can lead to the collapse of the system of free professionals./ CNA





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