For years, blind persons in Kosovo have been required to pay taxes as a result of the incorrect interpretation of legal provisions by Kosovo’s institutions, which failed to take into account the Law on Blind Persons as a special law and instead applied only the general legislation governing taxation.
One of the fundamental principles of law, dating back to Roman times, is “lex specialis derogat legi generali”, meaning that a special law prevails over a general law. In other words, where a special law regulates the rights of a particular category of persons differently from the general law, the provisions of the special law take precedence.
Based on this principle, the Basic Court in Prishtina – Department for Administrative Matters, through Judgment A. No. 1065/2021, upheld the claim of our client, Mentor Mripa, and annulled Decision No. 13/2021 of the Ministry of Finance – Property Tax Department.
The dispute concerned the exemption of Mr. Mentor Mripa, as a blind person, from the payment of property tax pursuant to Article 6 of the Law on Blind Persons, which provides that:
“Blind persons shall be exempt from all types of fees and direct taxes.”
On the other hand, the general Law on Immovable Property Tax listed the categories of properties exempt from taxation but did not expressly include blind persons among those entitled to exemption from property tax.
Relying on the general law, the Ministry of Finance – Property Tax Department rejected Mr. Mentor Mripa’s appeal. However, the Court found that Article 6 of the Law on Blind Persons should apply in this particular case, as it exempts blind persons from all types of fees and direct taxes, including property tax.
Following the Court’s judgment, the Ministry of Finance fully complied with its findings and issued Decision No. 93/2022, ordering the Municipality of Prishtina to exempt Mr. Mentor Mripa from property tax obligations for the period 2013–2022 and subsequent years, and to reimburse him for the total amount of property tax paid since the Law on Blind Persons entered into force.
View the Ministry of Finance Decision
The Municipality of Prishtina subsequently implemented the Ministry of Finance’s decision and issued a decision approving the reimbursement of the property tax paid by Mr. Mripa.
It is particularly important to emphasise that the initial reluctance of the administrative authorities of the Municipality of Prishtina and the Ministry of Finance to uphold Mr. Mripa’s appeal resulted from their reliance on the provisions of the general property tax legislation.
However, following the Court’s interpretation that the Law on Blind Persons, as a special law, should prevail in this case, the administrative authorities recognised Mr. Mripa’s rights.
This case illustrates the complexity of administrative law and highlights the need for legal professionals in general, and public administration officials in particular, to continuously develop their professional knowledge and expertise. In many cases, these professionals must interpret and apply several interconnected laws, making legal interpretation particularly challenging.
The judgment in this case represents one of many examples demonstrating the essential role of judicial interpretation of fundamental legal principles in safeguarding individual rights.
In administrative disputes, courts exercise judicial control over public administration, ensuring the lawful application of legislation while also providing guidance to administrative authorities on the proper interpretation of legal provisions.
The legal interpretation established in this case may serve as relevant judicial practice for municipal authorities throughout Kosovo, supporting the proper application of the Law on Blind Persons by exempting eligible individuals from property tax and reimbursing amounts paid since 2013, without requiring them to initiate separate judicial proceedings.
Finally, we express our willingness to share this judicial practice and other relevant documents with fellow lawyers and legal professionals who wish to assist blind persons in exercising their rights.
Our legal efforts continue.
We are continuing proceedings against the Tax Administration of Kosovo (TAK) and the Ministry of Finance to obtain reimbursement of the tax withheld from Mr. Mripa’s pension savings account with the Kosovo Pension Savings Trust (TRUST).
The proceedings before TAK are currently undergoing reconsideration following another judgment of the Basic Court in Prishtina – Department for Administrative Matters, Fiscal Division.
Given the accounting implications associated with the declaration of annual financial statements in this case, we are also receiving pro bono assistance from Luan Matoshi, an exceptional accountant who has demonstrated his willingness to contribute to the community.
