{"version":"1.0","provider_name":"Petani Law Firm","provider_url":"https:\/\/www.petani-lawfirm.com\/it","title":"Suedia: Mashtrimi dhe Detyrimi p\u00ebr TVSH - Petani Law Firm","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"W9MugmuMOW\"><a href=\"https:\/\/www.petani-lawfirm.com\/it\/suedia-mashtrimi-dhe-detyrimi-per-tvsh\/\">Suedia: Mashtrimi dhe Detyrimi p\u00ebr TVSH<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.petani-lawfirm.com\/it\/suedia-mashtrimi-dhe-detyrimi-per-tvsh\/embed\/#?secret=W9MugmuMOW\" width=\"600\" height=\"338\" title=\"&#8220;Suedia: Mashtrimi dhe Detyrimi p\u00ebr TVSH&#8221; &#8212; Petani Law Firm\" data-secret=\"W9MugmuMOW\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.petani-lawfirm.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>","thumbnail_url":"https:\/\/www.petani-lawfirm.com\/wp-content\/uploads\/2026\/04\/case-studies-petani-scaled.webp","thumbnail_width":2560,"thumbnail_height":2560,"description":"&nbsp; E Drejta Fiskale &amp; BE SHTATOR 2025 Suedia: Mashtrimi dhe Detyrimi p\u00ebr TVSH Jurisprudenca e Suedis\u00eb Gjykata e Lart\u00eb Administrative (HFD) N\u00eb nj\u00eb vendim tejet specifik, Gjykata e Lart\u00eb Administrative e Suedis\u00eb ka trajtuar pyetjen n\u00ebse aktivitetet kriminale duhet t&#8217;i n\u00ebnshtrohen TVSH-s\u00eb. \u00c7\u00ebshtja lindi pas d\u00ebnimit t\u00eb nj\u00eb personi p\u00ebr mashtrim n\u00eb provimet komb\u00ebtare t\u00eb pranimit n\u00eb universitet, sh\u00ebrbim p\u00ebr t\u00eb cilin ai ishte paguar. &#8220;Parimi i neutralitetit fiskal ndalon nj\u00eb dallim t\u00eb p\u00ebrgjithsh\u00ebm midis transaksioneve t\u00eb ligjshme dhe t\u00eb paligjshme p\u00ebr q\u00ebllime t\u00eb TVSH-s\u00eb, p\u00ebrve\u00e7 rasteve kur karakteristikat specifike t\u00eb mallrave apo sh\u00ebrbimeve e k\u00ebrkojn\u00eb k\u00ebt\u00eb.&#8221; Analiza e Parimit t\u00eb Neutralitetit Gjykata vuri n\u00eb dukje se as Direktiva 2006\/112\/KE e BE-s\u00eb dhe as ligji suedez nuk parashikojn\u00eb p\u00ebrjashtim nga taksat p\u00ebr aktivitetet e paligjshme. Duke iu referuar jurisprudenc\u00ebs s\u00eb Gjykat\u00ebs s\u00eb Drejt\u00ebsis\u00eb s\u00eb Bashkimit Evropian (\u00e7\u00ebshtjet The Rank Group dhe Salumets), u argumentua se taksimi duhet t\u00eb jet\u00eb i nj\u00ebjt\u00eb p\u00ebr aktivitete t\u00eb ngjashme, pavar\u00ebsisht ligjshm\u00ebris\u00eb s\u00eb tyre. Sipas gjykat\u00ebs, mashtrimi n\u00eb provime, ndon\u00ebse nj\u00eb vep\u00ebr penale, nuk posedon karakteristika t\u00eb till\u00eb q\u00eb do t\u00eb diktonin nj\u00eb p\u00ebrjashtim nga sistemi i p\u00ebrgjithsh\u00ebm i TVSH-s\u00eb. Konkluzionet e Gjykat\u00ebs \u2726 Paanshm\u00ebria e Taksimit: Sistemi i TVSH-s\u00eb \u00ebsht\u00eb projektuar t\u00eb jet\u00eb neutral. Shteti nuk mund t\u00eb favorizoj\u00eb aktivitetin e paligjsh\u00ebm duke mos e taksuar at\u00eb, pasi kjo do t\u00eb krijonte nj\u00eb konkurrenc\u00eb t\u00eb padrejt\u00eb me sh\u00ebrbimet e ligjshme. \u2726 Karakteristikat e Sh\u00ebrbimit: Nj\u00eb p\u00ebrjashtim nga TVSH-ja p\u00ebr aktivitetet e paligjshme lejohet vet\u00ebm kur mallrat apo sh\u00ebrbimet jan\u00eb jasht\u00eb qarkullimit tregtar (si\u00e7 mund t\u00eb jet\u00eb rasti i drogave narkotike apo monedhave t\u00eb falsifikuara). Sh\u00ebrbimi i dh\u00ebnies s\u00eb p\u00ebrgjigjeve t\u00eb provimit nuk hyn n\u00eb k\u00ebt\u00eb kategori. \u2726 Detyrimi p\u00ebr Pages\u00eb: Gjykata e Lart\u00eb Administrative konkludoi se k\u00ebto aktivitete nuk jan\u00eb t\u00eb p\u00ebrjashtuara nga TVSH-ja, duke detyruar subjektin t&#8217;i n\u00ebnshtrohet detyrimeve fiskale p\u00ebr fitimet e nxjerra. Dokumenti i Vendimit P\u00ebr t\u00eb par\u00eb vendimin e plot\u00eb t\u00eb Gjykat\u00ebs s\u00eb Lart\u00eb Administrative t\u00eb Suedis\u00eb (n\u00eb suedisht), klikoni lidhjen m\u00eb posht\u00eb. Lexo n\u00eb Skatteverket.se Jurisprudenca Fiskale \u2022 MMXXV TVSH Neutraliteti Fiskal BE Legjislacioni &nbsp;"}