Amendments to Tax Returns for Periods Before 2024 Are Being Unfairly Penalized One of the fundamental principles of justice is the prohibition of the retroactive application of laws. This principle ensures that no law may be applied to penalize actions that occurred before its entry into force. The Constitution of Kosovo protects this principle, ensuring…

In our day-to-day practice, we are increasingly encountering situations in which individuals and businesses face the freezing of funds or suspension of transactions by financial institutions, even though the underlying financial activities are entirely legitimate. These situations are closely linked to the way transactions are assessed by financial monitoring systems, which operate under strict legal…