a day agoIs ATK unjustly fine the taxpayers?
Periskopi(2 years ago)
(2 years ago)It says: Florin Lata A I GYBIE ATK SERVANT TATIMPAGERERS? ZBATING RETROCTIV BOY FROM OUR PRINCIPLE WHOTEW ESE! The amendments to the Tax Declarations before 2024 are unjustly punishing one of the fundamental principles of justice is the prohibition on the reverse effect of the law. This principle guarantees that no law can be applied to punish action [...]
It says: Florin Lata
A I GYBIE ATK SERVANT TATIMPAGERERS? ZBATING RETROCTIV BOY FROM OUR PRINCIPLE RELIGION!
The amendments to the Tax Declarations before 2024 are being unjustly punished
One of the fundamental principles of justice is the prohibition on the law's backward effect. This principle guarantees that no law can be applied to punish actions that took place prior to its entry into force. Kosovo's constitution protects this principle, ensuring that individuals and businesses do not comply with retroactive laws. In this context, the application of fines by the Kosovo Tax Administration (ATK) for tax periods ahead of the new law's entry into force in January 2024 constitutes a serious violation of this principle.
Law No. 08/L-029 for Tax and Administrator Procedures, via Article 99, points 1.2, envisions fines for tax statements delivered late. The main problem is that this law is being implemented for pre-accession periods, raising major legal and constitutional concerns. For example, if you change any 2023 statements today, the system will automatically account for 150 euros each.
Another crucial issue is the 15-day short term the lawmaker has left for law entry into force. For a law of this nature, such a period is extremely insufficient. The reasonable deadline for such a law should be at least six months to ensure that businesses and accountants have enough time to meet their obligations.
Applying fines for periods that were not subject to this new law creates not only legal uncertainty, but also imposes an unnecessary financial burden on businesses and accountants representing them. This practice is not only unfair but also creates a dangerous precedent in law enforcement and violates the constitutional rights of taxpayers.
The unfair decisions penalising for pre-accession periods of law are not only unacceptable, but violate fundamental rights as taxpayers. This is not simply an administrative issue but a challenge to justice and equality for all who feel unjustly hit by this law enforcement. These decisions should be rejected and our rights protected in court.
