On 7 February 2025, the Kosovo Court of Appeals upheld the judgment of the Basic Court in Prishtina, obliging the Tax Administration of Kosovo (TAK) to refund amounts unlawfully withheld as personal income tax from a blind person. The case arose when TAK imposed personal income tax on income received by a blind person, disregarding…
“Lex Specialis Derogat Legi Generali” – Judicial Practice in the Application of the Law on Blind Persons in Relation to Taxation
- November 4, 2022
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…