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Tag: Tax Disputes

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IS THE KOSOVO TAX ADMINISTRATION UNFAIRLY FINING TAXPAYERS? RETROACTIVE APPLICATION OF THE LAW VIOLATING CONSTITUTIONAL PRINCIPLES!

  • October 14, 2026
  • Vokshi&Lata
  • English

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…

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Customs Declaration for VAT, Invoice for Corporate Income Tax: An Incorrect TAK Explanatory Decision Is Harming Businesses

  • December 30, 2024
  • Vokshi&Lata
  • English

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…

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TAK IS MISINTERPRETING THE RULES FOR DETERMINING COSTS IN CONSTRUCTION PROJECTS, IMPOSING UNFAIR TAXES ON DEVELOPERS FOR “BELOW-COST SALES”

  • November 18, 2024
  • Vokshi&Lata
  • English

The issue examined in this article concerns the manner in which the Tax Administration of Kosovo (TAK) calculates the costs of construction projects and the impact of this calculation method on the tax obligations of developers. According to recent practices, particularly those of the Large Taxpayers Department (LTD), TAK has begun imposing premature tax liabilities…

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LANDOWNERS WHO PROVIDE LAND FOR CONSTRUCTION FACE UNFAIR TAXATION! IS TAK ACTING OUTSIDE THE LEGAL FRAMEWORK?

  • November 4, 2024
  • Vokshi&Lata
  • English

As part of the continuing misinterpretation of legal provisions by the Tax Administration of Kosovo (TAK), another evident issue concerns the taxation of non-business individuals who provide their properties for construction in exchange for a portion of the completed buildings. There are numerous cases in which TAK has imposed liens on the properties of these…

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