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Author: Florin Lata

Vokshi & Lata affirmed by international legal directories including Legal 500, IFLR1000, Chambers & Partners, World Trademark Review (WTR), and IP Stars. > Articles by: Florin Lata

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

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?

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

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

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

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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ARTICLES OF ASSOCIATION – THE IMPORTANCE OF REVIEW BY COMPANY SHAREHOLDERS

One of the most important documents governing the structure and operation of a company is its Articles of Association. However, in Kosovo, many shareholders and business owners often pay little attention to reading and reviewing this document. In most cases, shareholders focus on specific matters, such as ownership, and rarely examine the other provisions of…

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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?

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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Safeguarding IP rights in Kosovo: the crucial role of trademark monitoring

Author: Florin Lata (This article was primely published in World Trade Review) BackgroundIn a context of ongoing development in the global market, Kosovo, like many other states, faces a significant challenge: the illicit acquisition of well-known brands. Exploiting the reluctance of many multinational companies to register their trademarks in Kosovo, some entities – both local…

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CONCENTRATION OF UNDERTAKINGS UNDER LAW NO. 08/L-056 ON THE PROTECTION OF COMPETITION

Meaning, procedures and consequences of failing to submit a request for authorisation of a concentration to the Kosovo Competition Authority Authors: Florin Lata & Urtina Shkreli The Republic of Kosovo, through its Constitution and legislation, has adopted a market economy based on free competition as its economic model. State institutions must ensure that free competition…

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