The Tax Administration of Kosovo (TAK) has begun incorrectly and unfairly applying the new Law on Tax Administration and Procedures, which entered into force on 12 January 2024. Although this law limits the period for submitting tax refund and credit claims to three years, this limitation should not apply to periods preceding the entry into…
Recent amendments introduced by Law No. 08/L-262 are seriously undermining the rights of citizens and businesses, creating significant inequality between the state and private parties and severely affecting the private enforcement system, one of Kosovo’s major achievements. This law, which aims to harmonize legislation with the Law on General Administrative Procedure, has introduced amendments to…
If you have submitted an appeal to the Appeals Board at the Ministry of Finance, you may be at risk of losing your right to file a lawsuit. Attention! The period for filing a lawsuit begins on the 31st day and expires on the 60th day following the submission of the appeal to the Board….
October 21, 2024 If you have filed an appeal to the Appeals Board at the Ministry of Finance, you may risk losing the right to file a lawsuit. The deadline to file a lawsuit starts on the 31st day and ends on the 60th day after submitting the appeal to the Board. For example, if…
October 9, 2024 Kosovo offers substantial investment opportunities, yet it has not received the attention it deserves from foreign investors for various reasons. The “Legal Guide to Investing in Kosovo” represents our effort to dispel these misconceptions and bring Kosovo to the forefront as an attractive destination for foreign investment. This document summarizes the key…
One of the most important documents governing the structure and operation of a company is its Articles of Association. However, in Kosovo, many shareholders and business owners often pay little attention to reading and reviewing this document. In most cases, shareholders focus on specific matters, such as ownership, and rarely examine the other provisions of…
Taxpayers in Kosovo are facing a serious problem: the disproportionate imposition of tax liens by the Tax Administration of Kosovo (TAK). In many cases, for an outstanding tax debt of EUR 100,000, TAK may impose a lien on property worth several times more, for example, EUR 5 million. Such a measure fails to respect the…