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The current situation of the tax system and administration in Albania Cover

The current situation of the tax system and administration in Albania

By: Ejona Bardhi  
Open Access
|Jun 2023

References

  1. Amatucci & Pistone, A. (2012). La ricerca di una fonte per il principio generale antielusivo all’ombra della Corte di Giustizia.
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  6. Caraccioli, I. (2009). Elusione fiscale e abuso di diritto (Considerazioni generali in tema di elusione fiscale e abuso del diritto, Penal-Tributari Profile dell “Abuse di diritto”. Neotepa-Periodico ufficiale dell’ANTI (Associazione Nazionale Tributaristi).
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  15. The Constitution of the Republic of Albania, approved by law no. 8417, dated 21.10.1998, amended.
  16. Stabilization and Association Agreement, June 2006.
  17. Agreements ratified by the Assembly “For the avoidance of double taxation and the prevention of fiscal evasion”.
  18. Law no. 9754, dated 14.6.2007, “On the criminal liability of the legal entity”.
  19. Law no. 7512, dated 10.8.1991, “On the sanctioning and protection of free initiative, independent private activities and privatization”.
  20. Law no. 7638 dated 19.11.1992, “On commercial companies”.
  21. Law no. 7850, dated 29.7.1994, “On the Civil Code of the Republic of Albania”, amended.
  22. Law no. 7895, dated 27.7.1995, “On the Criminal Code of the Republic of Albania”.
  23. Law no. 8485, dated 12.5.1999, “Code of Administrative Procedures”, amended.
  24. Law no. 8438, dated 28.12.1998, “On income tax”, amended.
  25. Law no. 92/2014, “On value added tax in RSH”.
  26. Law no. 131/2015, “On the National Business Center”.
  27. Law no. 9901, dated 14.4.2008, “On merchants and commercial companies”.
  28. Law no. 9723, dated 3.5.2007, “On the National Registration Center”.
DOI: https://doi.org/10.2478/ejels-2023-0007 | Journal eISSN: 2519-1284 | Journal ISSN: 2520-0429
Language: English
Page range: 48 - 56
Published on: Jun 23, 2023
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year

© 2023 Ejona Bardhi, published by International Institute for Private, Commercial and Competition Law
This work is licensed under the Creative Commons Attribution-NonCommercial 4.0 License.