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…

Our partner Florin Lata is participating in the conference organized by Conference International des Barreaux being held in Bucharest, Romania. Topic of the conference is “Obligations of actors of the justice system in a fair process for an independent and impartial justice”. Attorney Vigan Rugova is also attending the conference as a member of Francophone Lawyers’ Club,…

For nine weeks, we have explained what personal data are, the rights of data subjects, the responsibilities of controllers and processors, the role of the Data Protection Officer, and the fines and sanctions imposed by the Information and Privacy Agency (IPA). This week, the tenth and concluding week of our series on personal data protection…

In the age of social media, influencers are no longer simply individuals with followers – they are driving forces behind modern marketing. With a single post, they can influence thousands, even millions, of followers, turning an unknown product into a viral trend. For businesses, this represents extraordinary potential – but also a risk, particularly when…

We are proud to see World Trademark Review (WTR) recognize Vokshi & Lata as a go-to firm for trademark protection and enforcement! Their words reaffirm our dedication to safeguarding brands, combating counterfeits, and providing strategic IP solutions. A huge shoutout to our IP team, including Agnesa Azemi Ademi, Tina Lata, Valmir Haziraj and Ardrit Humolli,…

On 10 January 2025, Law No. 08/L-182 on Administrative Disputes entered into force, repealing Law No. 03/L-202 on Administrative Disputes, which had entered into force in 2010. This legislative change introduces significant improvements in the field of administrative justice, aiming to increase efficiency and transparency in public administration and administrative courts. While the previous Law…

Kosovo faces a negative trade balance, with imports significantly exceeding exports. Nevertheless, several Kosovo companies have begun introducing their products and services into international markets, particularly in countries with a significant Albanian diaspora, such as Switzerland and Germany. Visits by members of the diaspora to Kosovo often provide an opportunity to become familiar with locally…

Is it fair that the Single Administrative Document (SAD), reassessed by Kosovo Customs and accepted for VAT and customs duties, is not accepted by the Tax Administration of Kosovo (TAK) for Corporate Income Tax (CIT) purposes? In practice, Kosovo Customs declares the supplier’s invoice invalid and reassesses the goods based on different values, while TAK…