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Tag: Taxpayer Rights

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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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THE BURDEN OF PROOF IN TAX REASSESSMENTS: FROM KOSOVO LAW TO EUROPEAN STANDARDS

During a tax reassessment, who bears the burden of proving which party is right? Is it the taxpayer or the Tax Administration of Kosovo (TAK)? This fundamental question, which concerns the balance between administrative authority and individual rights, often has no straightforward answer in practice, as taxpayers are frequently required to prove their own “innocence.”…

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YOU ARE ENTITLED TO TAX REFUNDS FOR SIX YEARS DESPITE THE CHANGE IN LAW – CLAIM YOUR MONEY FROM TAK!

  • October 28, 2024
  • Vokshi&Lata
  • English

The Tax Administration of Kosovo (TAK) has begun incorrectly and unfairly applying the new Law on Tax Administration and Procedures, which entered into force on 12 January 2024. Although this law limits the period for submitting tax refund and credit claims to three years, this limitation should not apply to periods preceding the entry into…

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DON’T MISS THE DEADLINE TO FILE A LAWSUIT AGAINST THE KOSOVO TAX ADMINISTRATION AND CUSTOMS: RISKS FOR TAXPAYERS DUE TO THE ABSENCE OF THE APPEALS BOARD AT THE MINISTRY OF FINANCE

  • October 21, 2024
  • Vokshi&Lata
  • English

If you have submitted an appeal to the Appeals Board at the Ministry of Finance, you may be at risk of losing your right to file a lawsuit. Attention! The period for filing a lawsuit begins on the 31st day and expires on the 60th day following the submission of the appeal to the Board….

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IS THE TAX ADMINISTRATION OF KOSOVO VIOLATING THE PRINCIPLE OF PROPORTIONALITY BY IMPOSING TAX LIENS FAR EXCEEDING THE OUTSTANDING TAX DEBT?

  • October 7, 2024
  • Vokshi&Lata
  • English

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…

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TAK IS NOT ENTITLED TO COLLECT TAX LIABILITIES UNTIL THE APPEALS DEPARTMENT ISSUES ITS FINAL DECISION

  • August 24, 2023
  • Vokshi&Lata
  • English

The Assembly of Kosovo has adopted Law No. 08/L-176, introducing, among other provisions, several amendments to the Law on Tax Administration and Procedures. One of the most significant changes concerns the suspension of the obligation to pay tax liabilities while an appeal is under review. Previously, a tax audit report became enforceable upon signing, meaning…

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