Vepamusoro vanotongera bhanga chirango chekusaratidza hunhu hwakakomba · Nhau dzeMutemo

Huwandu hwepamusoro hwebhizinesi hahufanane nechirango chakanyanya kana paine kukanganisa kwekutonga. Ndizvozvo, pane maitiro akati wandei anofanirwa kuverengerwa, anotsanangura Dare Repamusorosoro kuburikidza nemutongo, apo chirango kune inozivikanwa kwazvo bhanga sangano chakasimbiswa, mudhigirii rayo shoma, ndiko kuti, 10.000 euros, yekuramba uchitadza. zvekutonga ruzivo zvinodiwa. Mamejasitiriti anoona sekuti takapembedza hunhu hwakakomba hwebhangi, zvinopesana nekufunga kweGweta reHurumende rakakumbira mutongo we400.000 euros.

Dare Repamusoro rinofunga nezve muganho wesarudzo iyo chinyorwa 203.5, tsamba c) che LGT inopa kuitira kuti, mukati mehudiki uye nepamusoro pemiganho inotangwa nechirevo, chirango chinogona kuverengerwa tichifunga nezvemamwe maparamita, nyaya se maitiro uye mhosva yenyaya yacho.

Muchiitiko ichi, Sancction Administration neMatare eJustice ane simba rekuseta faindi, pakati pegumi nemazana mana nemakumi mana ezviuru zveeuro, akamirira kwete chete kudzoka kwechinyorwa chisingaenderane, asiwo nekukosha kwemukati kwemaitiro uye maitiro. Kusarudzika kweiyo subjective element uye kusimba kwayo nekuda kwekubiridzira kana mhosva.

Kuoma kwemaitiro

Nekudaro, nechikonzero ichi, Chamber inoyambira kuti chimwe chikonzero chinodiwa pahukukutu hwekuita kana kukanganisa kwakakosha, uye kuti, kana pasina chikonzero ichi, chirango chinogona kungoiswa kune dhigirii rayo.

turnover

Mutongo uyu unosimbirira kuti kudzoserwa kwemutadzi, - padanho rake semuridzi wedata rekukosha kwemari kana munhu wechitatu asina hukama navo -, handiyo chete inotsanangura huwandu hwechirango chekupa mhosva inofananidzirwa chirevo, asi chingori chimwe chinhu chekupedza kudzidza.

Nokudaro, sarudzo inotaura, kunyange zvazvo huwandu hwebhizimisi hunoshanda kuisa muganhu wepamusoro wefaindi, izvi hazvifanirwe kugara zvichiiswa padanho rayo repamusoro, nekuti izvi zvinoenderana nemamwe mamiriro chaiwo enyaya.

kuenzana

Nheyo yekuenzana kwezvirango zvanga zviri nyaya yedzidziso yakakura yeDare reConstitutional Court, iro rinorambidza kuranga nenzira imwechete avo vanoramba kushandira pamwe neavo vanotevedzera, kunyangwe vasingaremekedze nguva dzakatarwa kuti dzipedzwe. nenzira yakakamukana uye isina kukwana.

Uye zvichibva pazvivakwa izvi, mune iyo nyaya, iyo muteresi akazvidza zvinodiwa zvitatu zveDhipatimendi kuti ape ruzivo rwakakodzera, kuitira kuti iite zvinogutsa kupedza basa rayo rekuongorora, Dare Repamusorosoro rinodzinga kukwidza uye Akasimbisa kuti faindi yakaderedzwa kusvika 10.000 euros chaizvo nekuda kwekurasikirwa kwekubvumidzwa kwezvikonzero zvekuisa faindi pamuganho wepamusoro, wezuva rega rekuchinja.

Dare rinowedzera kuti, kana mukuyerwa kwechirango chete kutendeuka kwakatariswa, zvaizotungamira kune kusanzwisisa kuti maitiro mashoma muchokwadi kana mukupara mhosva, anorangwa nezvirango zvisingaenzaniswi, -nguva dzose zvakafanana-, kupera simba. huchokwadi hwemisimboti yakakosha munyaya dzezvirango.