Tax Penalties Archives

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…

KEY TAX CHANGES UNDER THE NEW LAW ON TAX PROCEDURE ADMINISTRATION

January 28, 2024
Vokshi&Lata
English

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…

TAX ADMINISTRATION OF KOSOVO VIOLATES TAXPAYER’S RIGHT TO APPEAL

July 4, 2022
Vokshi&Lata
English

Author: Florin Lata Tax Administration of Kosovo (TAK), through a public notice, dated 27.01.2022 and entitled “Notice to taxpayers – Fines can be paid only 50% if paid within 15 days” had decided that after 5 years, it would start implementing Article 30 par. 3 of the Law on Minor Offences, even though this law…

Tag: Tax Penalties

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

KEY TAX CHANGES UNDER THE NEW LAW ON TAX PROCEDURE ADMINISTRATION

TAX ADMINISTRATION OF KOSOVO VIOLATES TAXPAYER’S RIGHT TO APPEAL