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…
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….
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…
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…
On behalf of the “Vokshi & Lata” Law Firm and the authors of the Legal Guide to Doing Business in Kosovo, we are pleased to present the second edition of this important document. This edition reflects the latest legal and regulatory developments in Kosovo and represents our effort to provide investors with a practical, clear,…
Le Kosovo présente des opportunités d’investissement considérables, mais il n’a pas encore suscité tout l’intérêt qu’il mérite de la part des investisseurs étrangers, et ce, en raison de diverses raisons. Le “Guide juridique de l’investissement au Kosovo” représente notre effort pour dissiper ces fausses idées et promouvoir le Kosovo en tant que destination privilégiée pour…
Kosovo offers substantial investment opportunities, yet it has not received the attention it deserves from foreign investors for various reasons. The “Legal Guide to Investing in Kosovo” represents our effort to dispel these misconceptions and bring Kosovo to the forefront as an attractive destination for foreign investment. This document summarizes the key legal requirements that…
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…
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…
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…