Taxpayers in Kosovo are facing a serious problem: the disproportionate imposition of tax liens by the Tax Administration of Kosovo (TAK). In many cases, for an outstanding tax debt of EUR 100,000, TAK may impose a lien on property worth several times more, for example, EUR 5 million. Such a measure fails to respect the…

Author: Senat Elshani On 28 January 2024, Law No. 08/L-257 on Tax Procedure Administration entered into force in the Republic of Kosovo. The new law establishes a comprehensive legal framework governing tax obligations, rules, and procedures in Kosovo. Repeal of Previous Legislation With the entry into force of the new law, the following laws have…