Country: Albania

Albania vs Energji Ashta sh.p.k., September 2021, High Court, Case No. 00-2021-1426

At issue was whether a payments for an intra group loan guarantee was deductible. In 2008 an agreement was concluded between Verbund AG and the former Albanian Ministry of Economy, Trade and Energy, with the object of construction, operation, maintenance and transfer of the project of a new hydropower plant in Ashta. Based on this […]

Albania vs “Albanian Chrome” shpk, February 2013, High Court, Case No. 00-2013-465

The tax authorities had issued an assessment concerning related party transactions of chrome ore, but without consulting or having approval from the Transfer Pricing Commission in the General Directorate of Taxes in the Ministry of Finance. On that basis an appeal was filed by Albanian Chrome sh.pk. Judgement of the High Court The Court set […]