Although more than three years have passed since the law “for the tax
procedures” was approved, the fact that the Albanian businesses must pay
the obligations before appealing at the Tax Directory, makes the law
face many disagreements and contradictions that require legal
interpretation.
For giving a final answer to the cases related with the appealing process of the tax evaluation on unpaid obligations, the Supreme Court (United College) has taken a decision on May, as announced yesterday at the Official Book, for the appeal presented by a private subject in the fuel industry.
Shqip newspaper says that the case consists of a tax evaluation that the subject pays and then makes the appeal at the Directory of Appeals at the Tax Office, but this right is not granted to him due to the unpaid delay interest.
The case goes at the Court of First Degree, which rejects the suit, and then continues at the Supreme Court.
After several legal evaluations, the Court decides that this obligation must be paid before the subject makes the appeal also includes the delay interest.
This unifying decision, which applies for similar cases, came after the Civil College of the Supreme Court asked an interpretation from the United College for the questions:
“Are delayed interests part of the tax obligation at the law of tax procedures?”
If the delay interests are part of the tax obligation, must they be set in the tax administration evaluation, or the tax payer should calculate them on his own and pay, regardless the fact if the tax administration evaluation considers them as an obligation or not?
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