Administrative Law Archives

RECHTLICHER INVESTITIONSLEITFADEN FÜR KOSOVO 2024

February 19, 2024
Vokshi&Lata
Administrative Law, Banking and Finance Law, Bankruptcy, Consumer Protection and Competition, Corporate and Commercial Law, Data Protection, Employment and Labour Law, English, Environmental Law, Intellectual Property, Procurement, Publications, Real Estate, Sports Law, Tax Law

Der Kosovo bietet beträchtliche Investitionsmöglichkeiten, hat jedoch aus verschiedenen Gründen von ausländischen Investoren nicht die Aufmerksamkeit erhalten, die er verdient. Der „Rechtsleitfaden für Investitionen im Kosovo“ ist unser Bemühen, diese Missverständnisse auszuräumen und den Kosovo als attraktiven Standort für ausländische Investitionen in den Vordergrund zu rücken. Dieses Dokument fasst die grundlegenden rechtlichen Anforderungen zusammen, die…

KEY TAX CHANGES UNDER THE NEW LAW ON TAX PROCEDURE ADMINISTRATION

January 28, 2024
Senat Elshani
Administrative Law, English, Tax Law

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…

New administrative instruction ensures implementation of 2022 Trademark Law

November 1, 2023
Florin Lata
Administrative Law, English, Intellectual Property

Law No 08/L-075 on Trademarks (‘the Trademark Law’) profoundly reformed the Kosovo trademark legislation in 2022, but also referred to the adoption of several sub-legal acts in order to complete its dispositions. In order to ensure the full implementation of the Trademark Law, the Ministry of Industry of Kosovo issued Administrative Instruction No 08/2023 “on…

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

August 24, 2023
Florin Lata
Administrative Law, English, Tax Law

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…

“Lex Specialis Derogat Legi Generali” – Judicial Practice in the Application of the Law on Blind Persons in Relation to Taxation

November 4, 2022
Vokshi&Lata
Administrative Law, English, Tax Law

For years, blind persons in Kosovo have been required to pay taxes as a result of the incorrect interpretation of legal provisions by Kosovo’s institutions, which failed to take into account the Law on Blind Persons as a special law and instead applied only the general legislation governing taxation. One of the fundamental principles of…

TAX ADMINISTRATION OF KOSOVO VIOLATES TAXPAYER’S RIGHT TO APPEAL

July 4, 2022
Florin Lata
Administrative Law, English, Tax Law

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…