The Llogara Tunnel has started leaking water since the first rains, posing a real risk to the lives of passengers passing through this tunnel. The poor quality of the works is just the latest affair involving the major scandal of the tunnel, the construction of which has caused the state budget a loss of around 50 million euros. In addition to suspicions of fictitious increase in invoices, which have burdened the state budget, and the favoritism of a Turkish company that, according to investigations, has not carried out any real work in the tunnel, the focus has also been on the reimbursement and crediting of VAT for this public work.
SPAK's in-depth investigation into the 190 million euro affair has revealed serious violations that, in addition to political leaders, also burden the General Directorate of Taxes. According to the data, the Taxes allowed the construction company to operate for about three years without valid legal documentation, while at the same time recognizing the right to credit VAT for goods and services used in the construction of the tunnel.
The Value Added Tax Law is clear: construction businesses can only credit VAT after they have obtained a construction permit and registered the project with the tax administration.
In the case of the Llogara tunnel, the construction permit only became valid in May 2025, at a time when the works had been completed and the facility was on the verge of inauguration. The legal responsibility for controlling the company's activity falls on the General Directorate of Taxes. Sources indicate that the former General Director, Ceno Klosi, and his successor since July 2024, Elidjana Çelaj, are directly responsible for this violation. The Klosi-Çelaj duo not only allowed the construction of the tunnel without a permit, but also did not bother to verify that, in fact, this tunnel was not built by the winning firm of the tender, but by other Albanian companies.
The stance of the Klosi-Çelaj duo speaks of double standards in the activity of the tax administration. On the one hand, the Taxes have imposed fines on private businesses even outside the legal deadlines, while on the other hand they have not exercised controls on companies operating in public works financed with public money. An example of this is the case of “Prestige Resort”, where a fine of 4 million euros was signed three years after the collapse of the building, beyond any legal deadline, with procedural violations and without suspending the process, despite the cases in court. The abuse of public funds and the trust of citizens remains an issue that requires full transparency, in-depth investigation and criminal liability for any violator of the law.
