The Tirana Prosecution Office completed the investigations and handed over for trial 6 individuals and 5 companies, who have been charged with fraud, money laundering, concealment of income and tax evasion.
The investigation began in 2023 after the complaint of citizen Mirlinda Heidorn. It turned out that everything started after citizen Adnand Mahmuti asked this citizen for a loan of 2,200,000 euros, which she had received from the sale of a real estate property, in order for him and his partner Saimir Gora to invest in the business. This citizen was a shareholder in the company "Magoware" shpk with the object of activity of construction, maintenance and processing of computer data. According to the contract, the amount borrowed would be used for the implementation of the project requested by "Supercapital Italia" and "Oversport" shpk for the construction, maintenance and implementation of the project of broadcasting through software applications such as Android, IOS, etc., for Serie A events and others, for the 2021-2024 seasons. The investigation resulted in the citizen Adnand Mahmuti using lies and abuse of trust to deceive the complainant. He exploited the friendly relationship as well as his position as administrator and partner in a group of companies (“Magoware” sh.pk, “Tibo” sh.pk, “Tibo AL” sh.pk, “Tibo Communication” sh.pk and “Oversport” sh.pk), to the detriment of citizen MH, by not implementing the contract to return the borrowed amount and interest.
From the total volume of transactions carried out in both the Magoware shpk company and the OverSport shpk company, it resulted that these companies had the financial means to continue to liquidate the loan taken from the citizen HM, but they did not do so. Also, the companies 'Tibo Communications' and 'Tibo AL', or other companies related to these entities, had the financial means to contribute to the return of the amount taken. As for the above, from the analysis of the evidence administered, it results that all the objective elements of the criminal offense of fraud have been fulfilled. Likewise, citizens Blerina Kapaj, administrator of “TIBO AL” sh.pk, Blerina Kota, administrator of “Oversport” sh.pk, Mirela Guri, administrator of “Oversport” sh.pk, Mirgen Zaçellari, administrator of the company “Tibo Communications” as well as Saimir Gora, in the capacity of administrator of “Magoware”, have participated in the commission of fraud through actions preventing the return of the amount obtained illegally. They have acted with full knowledge of the fraudulent nature of the actions carried out.
The citizens in question, as well as the companies, have also committed the criminal offense of 'Hiding income' and 'Failure to pay taxes and duties'. The accounting expertise showed that during 2022, the company "TIBO" sh.pk, administered by the citizen Adnand Mahmuti, has presented a significant increase in short-term liabilities in the item "Other payables", which is not based on legal sources and is not accompanied by supporting financial documentation. In these circumstances, it turned out that Adnand Mahmuti, in his capacity as administrator of "TIBO" sh.pk, has acted in open violation of the obligations arising from tax and accounting legislation, by not reflecting the real income of the entity and by avoiding the payment of the relevant taxes, as well as the other persons involved.
In relation to the criminal offence of 'Laundering the proceeds of crime or criminal activity', the analysis of the documentation shows that "TIBO" has carried out numerous and unjustified transfers between group companies, including the loan of 383,158,664 lek to "Oversport", without tax billing and without reflection in the financial balance sheets as a right of collection. These values have been circulated outside the banking system, mainly in cash and have been distributed between related companies, with the aim of fragmenting the financial traces and making it difficult to identify the origin of the amounts deriving from fraud and concealment of income.
Defendants and charges:
Adnan Mahmuti, defendant for the criminal offenses of "Fraud", "Laundering of proceeds of crime", "Hiding income" and "Non-payment of taxes and duties";
Blerina Kapaj, defendant for the criminal offenses of "Fraud", "Laundering of proceeds of crime", "Hiding income" and "Non-payment of taxes and duties";
Blerina Kota, defendant for the criminal offenses of "Fraud", "Laundering of proceeds of crime", "Hiding income" and "Non-payment of taxes and duties";
Mirela Guri, defendant for the criminal offenses of “Fraud”, “Laundering of proceeds of crime” and “Hiding income”;
Mirgen Zaçellari, defendant for the criminal offenses of “Fraud”, “Laundering of proceeds of crime”, and “Non-payment of taxes and duties”;
Saimir Gor – defendant for the criminal offenses “Fraud”, “Laundering of proceeds of crime” and “Non-payment of taxes and duties”;
“MAGOWARE” sh.pk accused of the criminal offenses of “Fraud”, “Laundering of proceeds of crime” and “Non-payment of taxes and duties”;
“OVER SPORT” sh.pk accused of the criminal offenses of “Fraud”, “Laundering of proceeds of crime”, “Hiding income” and “Non-payment of taxes and duties”;
“TIBO AL” sh.pk accused of the criminal offenses of “Fraud”, “Laundering of proceeds of crime”, “Hiding income” and “Non-payment of taxes and duties”;
“TIBO Communications” sh.pk charged with the criminal offenses of “Fraud”, “Laundering of proceeds of crime”, and “Non-payment of taxes and duties”; and
"TIBO" sh.pk accused of the criminal offenses of "Fraud", "Laundering of proceeds of crime", "Hiding income" and "Non-payment of taxes and duties".
