P\u00ebr ti dh\u00ebn\u00eb p\u00ebrgjigje pyetjes n\u00eb rast se a mund t\u00eb fitohet kuota n\u00eb nj\u00eb shoq\u00ebri tregtare me parashkrim fitues n\u00eb zbatim t\u00eb nenit 168 t\u00eb Kodit Civil, shtrohen p\u00ebr zgjidhje k\u00ebto pyetje:<\/p>\n\n\n\n
Kapitali i nj\u00eb shoq\u00ebrie p\u00ebrb\u00ebhet nga kontributi i ortak\u00ebve t\u00eb cil\u00ebt vendosin t\u00eb marrin pjes\u00eb n\u00eb nj\u00eb shoq\u00ebri, ku ky kontribut mund t\u00eb jet\u00eb n\u00eb para, n\u00eb natyr\u00eb – pasuri t\u00eb paluajtshme, n\u00eb natyr\u00eb – pasuri t\u00eb paluajtshme apo t\u00eb drejta.<\/p>\n\n\n\n
P\u00ebrcaktimi q\u00eb i b\u00ebn ligji kontributit n\u00eb nj\u00eb shoq\u00ebri tregtare, kupton \u00e7do lloj kontributi, i cili i referohet element\u00ebve t\u00eb kategoris\u00eb s\u00eb sendeve t\u00eb luajtshme apo t\u00eb paluajtshme apo t\u00eb drejtave t\u00eb tjera, q\u00eb kan\u00eb n\u00eb thelb nj\u00eb vler\u00ebsim ekonomik. Kur flasim p\u00ebr kontribut n\u00eb natyr\u00eb kemi parasysh at\u00eb kontribut q\u00eb n\u00eb kuptimin e s\u00eb drejt\u00ebs civile p\u00ebrb\u00ebhet nga sende t\u00eb luajtshme apo t\u00eb paluajtshme[1]<\/a>. Nd\u00ebrsa kur flasim p\u00ebr t\u00eb drejta t\u00eb vler\u00ebsueshme do t\u00eb kemi parasysh t\u00eb drejta t\u00eb tilla, t\u00eb cilat jo vet\u00ebm q\u00eb jan\u00eb t\u00eb vler\u00ebsueshme n\u00eb kuptimin ekonomik, por edhe kan\u00eb lidhje me aktivitetin ekonomik t\u00eb nj\u00eb shoq\u00ebrie. Si t\u00eb tilla mund t\u00eb p\u00ebrmendim t\u00eb drejtat mbi markat tregtare dhe sh\u00ebrbimit apo t\u00eb drejtat mbi patentat apo modelet e p\u00ebrdorimit sipas ligjit p\u00ebr pron\u00ebsin\u00eb industriale[2]<\/a>.<\/p>\n\n\n\n Neni 68 i Ligjit p\u00ebr Shoq\u00ebrit\u00eb Tregtare i ndryshuar, parashikon se ortaku e g\u00ebzon kuot\u00ebn n\u00eb shoq\u00ebri n\u00eb raport me kontributin q\u00eb ka dh\u00ebn\u00eb n\u00eb shoq\u00ebri. Kuota n\u00eb nj\u00eb shoq\u00ebri tregtare paraqitet si nj\u00eb nj\u00ebsi mat\u00ebse e pjesmarrjes s\u00eb ortakut n\u00eb kapitalin e shoq\u00ebris\u00eb. Kuota p.sh n\u00eb shoq\u00ebrit\u00eb tregtare me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar, \u00ebsht\u00eb konsideruar shpesh si nj\u00eb pasuri e luajtshme q\u00eb mund t\u00eb qarkulloj\u00eb lirisht dhe mund t\u00eb jet\u00eb objekt i pengut, uzufruktit apo sekuestros.<\/p>\n\n\n\n Kuotat n\u00eb nj\u00eb shoq\u00ebri mund t\u00eb transferohen si n\u00ebp\u00ebrmjet akteve t\u00eb transferimit nd\u00ebrmjet t\u00eb gjall\u00ebve ashtu edhe p\u00ebr shkak t\u00eb trash\u00ebgimis\u00eb (mortis causa). Akti nd\u00ebrmjet t\u00eb gjall\u00ebve mund t\u00eb jet\u00eb nj\u00eb kontrat\u00eb shitblerjeje apo dhurimit, pjes\u00ebtim kuote, por mund t\u00eb jet\u00eb dhe nj\u00eb kontribut i ri n\u00eb kapitalin e shoq\u00ebris\u00eb, etj.<\/p>\n\n\n\n Ligji tregtar, n\u00eb nenin 72, parashikon detyrimin e shoq\u00ebris\u00eb q\u00eb t\u00eb b\u00ebj\u00eb regjistrimin e aktit q\u00eb ka realizuar kalimin e kuot\u00ebs, sipas nenit 43 t\u00eb ligjit 9723, dat\u00eb 03.05.2007 \u201cP\u00ebr Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit\u201d<\/em>. Ky regjistrim n\u00eb t\u00eb v\u00ebrtet\u00eb ka efekt deklarativ q\u00eb do t\u00eb thot\u00eb q\u00eb nuk \u00ebsht\u00eb kusht p\u00ebr vlefshm\u00ebrin\u00eb e veprimit juridik t\u00eb kalimit t\u00eb kuotave. Kontrata apo akti q\u00eb verteton kalimin e kuotave \u00ebsht\u00eb e vlefshme q\u00eb nga momenti i n\u00ebnshkrimit nga pal\u00ebt n\u00eb rast t\u00eb transferimi me shitje apo dhurim apo n\u00eb \u00e7do rast tjet\u00ebr sipas parashikimeve t\u00eb ligjit.<\/p>\n\n\n\n Sa sip\u00ebr analizuam arrijm\u00eb n\u00eb konluzionin se kapitali n\u00eb nj\u00eb shoq\u00ebri tregtare p\u00ebrb\u00ebhet nga pasuri t\u00eb luajtshme, t\u00eb paluajtshme si dhe t\u00eb drejta. Meq\u00ebn\u00ebse kapitali n\u00eb nj\u00eb shoq\u00ebri tregtare p\u00ebrkthehet n\u00eb kuot\u00eb p\u00ebr ortakun e shoq\u00ebris\u00eb, mendoj se dhe kuota duhet par\u00eb e lidhur natyralisht me kapitalin e shoq\u00ebris\u00eb dhe si e till\u00eb do t\u00eb klasifikohet si nj\u00eb send n\u00eb qarkullimin civil.<\/p>\n\n\n\n N\u00eb m\u00ebnyr\u00eb q\u00eb ky send t\u00eb jet\u00eb i aft\u00eb p\u00ebr tu fituar me parashkrim fitues do ti referohemi kuptimit q\u00eb Kodi Civil i Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb i ka b\u00ebr\u00eb sendit.<\/p>\n\n\n\n N\u00eb nenin 14 t\u00eb Kodit Civil jepet kuptimi juridik i sendit, ku p\u00ebrcaktohet se: Send \u00ebsht\u00eb \u00e7do gj\u00eb q\u00eb mund t\u00eb p\u00ebrb\u00ebj\u00eb objekt pron\u00ebsie ose i t\u00eb drejt\u00ebs tjet\u00ebr reale.<\/em><\/p>\n\n\n\n Duke pasur parasysh p\u00ebrcaktimet q\u00eb b\u00ebjn\u00eb dispozitat ligjore t\u00eb m\u00ebsip\u00ebrme del qart\u00eb se, kuota futet n\u00eb kategorin\u00eb e sendeve t\u00eb luajtshme, prandaj ato i plot\u00ebsojn\u00eb t\u00eb gjitha k\u00ebrkesat e ligjit p\u00ebr t\u2019iu n\u00ebnshtruar parashkrimit fitues sipas nenit 168 t\u00eb Kodit Civil, p\u00ebr sa koh\u00eb ajo mund t\u00eb konsiderohet send i luajtsh\u00ebm.<\/p>\n\n\n\n Vlen p\u00ebr tu theksuar se praktika e deritanishme e gjykatave t\u00eb zakonshme si dhe e Gjykat\u00ebs s\u00eb Lart\u00eb nuk ka evoluar n\u00eb lidhje n\u00ebse kuota mund ti n\u00ebnshtrohet parashkrimit fitues, dhe besoj se do t\u00eb ishte interesante qasja q\u00eb do t\u00eb kishin gjykatat n\u00eb nj\u00eb rast t\u00eb till\u00eb kur nj\u00eb person k\u00ebrkon njohjen e pron\u00ebsis\u00eb mbi kuot\u00ebn me parashkrim fitues n\u00eb zbatim t\u00eb nenit 168 t\u00eb Kodit Civil.<\/p>\n\n\n\n Por ndryshe nga praktika e Gjykatave Shqiptare, Gjykata Italiane konkretisht Gjykata e Milanos, ka elaboruar praktik\u00ebn e saj duke pranuar se: ushtrimi i vazhduar p\u00ebr m\u00eb shum\u00eb se dhjet\u00eb vjet, i t\u00eb gjitha t\u00eb drejtave t\u00eb qen\u00ebsishme p\u00ebr statusin e aksionerit t\u00eb nj\u00eb SH.P.K, p\u00ebrcakton shfryt\u00ebzimin e pjes\u00ebs p\u00ebrkat\u00ebse t\u00eb kapitalit aksionar t\u00eb vet\u00eb SH.P.K-s\u00eb t\u00eb bler\u00eb me mir\u00ebbesim. Pasuria e luajtshme rregulli i referuar n\u00eb nenin 1161 t\u00eb Kodit Civil, sipas t\u00eb cilit pron\u00ebsia e pasuris\u00eb s\u00eb luajtshme fitohet n\u00eb baz\u00eb t\u00eb posedimit t\u00eb vazhduesh\u00ebm p\u00ebr dhjet\u00eb vjet, zbatohet plot\u00ebsisht edhe p\u00ebr aksionet e korporatave, n\u00ebse posedimi \u00ebsht\u00eb fituar me mir\u00ebbesim.<\/u> gjendja e mir\u00ebbesimit prezumohet, n\u00eb baz\u00eb t\u00eb nenit 1147 t\u00eb Kodit Civil, me pasoj\u00eb se nuk ka nevoj\u00eb t\u00eb provohet dhe barra e v\u00ebrtetimit t\u00eb mosekzistenc\u00ebs s\u00eb tij bie mbi ata q\u00eb duan t\u00eb kund\u00ebrshtojn\u00eb mir\u00ebbesimin e t\u00eb tjer\u00ebve[3]<\/strong><\/a>.<\/em><\/p>\n\n\n\n Sipas gjykat\u00ebs s\u00eb Milanos, aksionet n\u00eb nj\u00eb shoq\u00ebri, duhet t\u00eb konsiderohen si nj\u00eb send i luajtsh\u00ebm.<\/strong> N\u00eb lidhje me k\u00ebt\u00eb interpretim, gjykata theksoi dhe jurisprudenc\u00ebn e Gjykat\u00ebs s\u00eb Kasacionit t\u00eb Italis\u00eb, duke u shprehur se: \u201caksionet e Shoq\u00ebris\u00eb dhe ortak\u00ebrit\u00eb p\u00ebrb\u00ebjn\u00eb pozicione kontraktuale \u201cobjektive\u201d, t\u00eb cilat, si t\u00eb tilla, mund t\u00eb negociohen pasi ato kan\u00eb nj\u00eb \u201cvler\u00eb k\u00ebmbimi\u201d t\u00eb pavarur, e cila i lejon ato t\u00eb klasifikohen si “pasuri juridike\u201d[4]<\/strong><\/a><\/strong><\/em><\/p>\n\n\n\n P\u00ebr t\u00eb dh\u00ebn\u00eb q\u00ebndrimin se kuota mund ti n\u00ebnshtrohet parashkrimit fitues n\u00eb zbatim t\u00eb nenit 168 t\u00eb Kodit Civil po e ilustroj me nj\u00eb shembull q\u00eb mendoj se do t\u00eb ishte interesant n\u00eb rast se do t\u00eb pretendohej nga pal\u00ebt:<\/p>\n\n\n\n Personi A ka lidhur martes\u00eb ligjore me personin B n\u00eb vitin 1990. Gjat\u00eb koh\u00ebzgjatjes s\u00eb martes\u00ebs n\u00eb bashk\u00ebsin\u00eb ligjore \u00ebsht\u00eb p\u00ebrfshir\u00eb Shoq\u00ebria Tregtare \u201cX\u201d. Gjat\u00eb aktivitetit t\u00eb shoq\u00ebris\u00eb n\u00eb vitin 2016 personi B shet aksionet e shoq\u00ebris\u00eb tek personi Y pa p\u00eblqimin e bashk\u00ebshortes. Personi Y q\u00eb \u00ebsht\u00eb b\u00ebr\u00eb pronar i kuotave t\u00eb shoq\u00ebris\u00eb me an\u00eb t\u00eb kontrat\u00ebs s\u00eb kalimit t\u00eb pron\u00ebsis\u00eb ka regjistruar aktin e kalimit t\u00eb pron\u00ebsis\u00eb n\u00eb QKB. N\u00eb vitin 2023 bashk\u00ebshortja vihet n\u00eb dijeni t\u00eb k\u00ebtij fakti dhe paraqet padi n\u00eb Gjykat\u00ebn e Rrethit Gjyq\u00ebsor Tiran\u00eb duke k\u00ebrkuar njohjen pronar mbi aksionet e shoq\u00ebris\u00eb pasi kontrata p\u00ebr kalimin e pron\u00ebsis\u00eb nga personi B tek Y \u00ebsht\u00eb e pavlefshme pasi nuk \u00ebsht\u00eb marr\u00eb miratimi i bashk\u00ebshortes p\u00ebr kalimin e pron\u00ebsis\u00eb. Personi Y duke q\u00ebn\u00eb se ka nj\u00eb kontrat\u00eb p\u00ebr kalimin e pron\u00ebsis\u00eb nga personi B, si dhe e ka poseduar at\u00eb p\u00ebr m\u00eb shum\u00eb se 7 vite, n\u00eb zbatim t\u00eb nenit 160 t\u00eb K.Pr.Civile b\u00ebn kund\u00ebrpadi duke k\u00ebrkuar njohjen e pron\u00ebsis\u00eb mbi shoq\u00ebrin\u00eb me parashkrim fitues n\u00eb zbatim t\u00eb nenit 168 paragrafi 1 t\u00eb Kodit Civil, duke q\u00ebn\u00eb n\u00eb kushtet e mir\u00ebbesimit dhe tjet\u00ebrsimi i pasuris\u00eb nga personi B tek Y \u00ebsht\u00eb kryer n\u00eb baz\u00eb t\u00eb nj\u00eb veprimi juridik si\u00e7 \u00ebsht\u00eb kontrata e shitjes s\u00eb kuotave t\u00eb shoq\u00ebris\u00eb.<\/p>\n\n\n\n [1]<\/a> Neni 141 dhe 142 Kodi Civil i Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/p>\n\n\n\n [2]<\/a> Doktoratura Artan Hajdari \u201cNatyra juridike e administrimit t\u00eb shoq\u00ebrive tregtare\u201d, <\/em>faqe 45.<\/p>\n\n\n\n [3]<\/a> Vendimi nr. 3398, dat\u00eb 13 mars 2015 i Gjykat\u00ebs s\u00eb Milanos.<\/p>\n\n\n\n
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