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 the statutory tax exemptions established for this category under the Law on Blind Persons. Under the applicable legislation, blind persons are exempt from all forms of direct taxes and duties.
Nevertheless, TAK imposed personal income tax on Mr. Mentor Mripa upon the withdrawal of his pension savings from the Kosovo Pension Savings Trust.
Vokshi & Lata Law Firm undertook the legal representation of Mr. Mentor Mripa and initiated judicial proceedings against TAK in relation to this matter.
The Basic Court in Prishtina approved Mr. Mripa’s statement of claim, annulled TAK’s decision, and ordered TAK to refund the amounts withheld without a legal basis.
TAK subsequently filed an appeal before the Court of Appeals, which dismissed the appeal and upheld the judgment of the Basic Court in Prishtina.
JUDGMENT OF THE COURT OF APPEALS
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JUDGMENT OF THE BASIC COURT
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These judgments highlight the importance of respecting statutory tax exemptions established for specific categories of persons, including blind persons.
This case serves as an important judicial precedent for the protection of the rights of blind persons in Kosovo, ensuring that tax exemptions are respected and applied in accordance with the legislation in force.
For the reference of interested parties, we have published both court judgments, which may be relied upon when submitting requests for refunds of unlawfully withheld amounts to TAK.
