Tax News - September 2016

I. Abrogation by the Constitutional Court of the decision on base salary for the purpose of calculation of social and health contributions for freelance professionals - Tax perspective

The Decision of the Constitutional Court published in the Official Gazette no. 172, dated 20.09.2016.

The Constitutional Court has abrogated as unconstitutional:

• Article 4 of the law no. 143/2015, dated 17.12.2015 "On some amendments and additions to the law no. 9136, dated 11.9.2013, "On collection of obligatory contributions of social and health insurances in the Republic of Albania", brought by the Fiscal Package 2016, and
• The Decision of the Council of Ministers no. 37, dated 21.01.2016, issued for the determination of the base salaries for the calculation of social and health insurance contributions for freelance professionals. Subject of this Decision were a list of 23 categories of self-employed professionals registered as entrepreneurs (see our Tax News of January