During a tax reassessment, who bears the burden of proving which party is right? Is it the taxpayer or the Tax Administration of Kosovo (TAK)? This fundamental question, which concerns the balance between administrative authority and individual rights, often has no straightforward answer in practice, as taxpayers are frequently required to prove their own “innocence.”…
In everyday practice, gifting shares is a frequently used mechanism for transferring ownership in a business entity, whether between family members, business partners, or other closely related persons. However, such transactions are often carried out without a thorough legal and tax analysis, potentially resulting in significant consequences for the parties involved. This article examines the…