In order for data controllers to lawfully process personal data, as required by the core principle of personal data protection, such processing must be based on a legal basis. The Law on Personal Data Protection (LPDP) defines six legal bases for the processing of non-sensitive personal data, while it provides a separate list of ten…
The core principles of personal data protection form the foundation of all processes involving the collection, processing, and management of personal data. Article 4 of the Law on Personal Data Protection (Law No. 06/L-082) sets out several fundamental principles that directly and indirectly impact all other rules and obligations set by the law. For any…
Personal data and its protection have become topics of high importance for every individual, business, or institution. However, what is equally important in this context is understanding: What qualifies as personal data? Do all personal data enjoy the same level of protection? Who bears the responsibility for collecting, processing, and safeguarding this data? Below, we…
This article is the first in a series dedicated to personal protection in Kosovo. In this introductory part, we provide a historical and institutional overview to better understand the foundation upon which this system has been build. Personal Data Protection in Kosovo Over the Years Until 2010, Kosovo did not have a specific law regulating…
Business is one of the sectors that has responded most naturally to technological development and digitalization. This is because the development of business relationships, particularly international ones, requires efficient, secure, and legally reliable tools for formalizing agreements and the necessary accompanying documentation. One such tool is the electronic signature, which is becoming increasingly important in…
The Information and Privacy Agency of Kosovo, through Decision No. 22/2025 dated 30 April 2025, approved the list of countries and international organizations providing an adequate level of personal data protection. As is well known, the Law on Personal Data Protection provides that the transfer of personal data outside the Republic of Kosovo is permitted…
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…
The Law Firm Vokshi & Lata welcomes the election of the new members of the Court of Arbitration for Sport (CAS) by the Kosovo Olympic Committee (KOC), following the elections held on March 27, 2025. Among those elected as an arbitrator for the 2025–2029 term is Mr. Florin Lata, a partner at our firm. The…
On 7 February 2025, the Kosovo Court of Appeals upheld the judgment of the Basic Court in Prishtina, obliging the Tax Administration of Kosovo (TAK) to refund amounts unlawfully withheld as personal income tax from a blind person. The case arose when TAK imposed personal income tax on income received by a blind person, disregarding…