Constitutional Court Decisions Law on Tax Procedure Management

The Constitution has ruled that the subsets 5 and 7 of Article 9 “The collection of information or evidence”, while stating that Article 14 “Disecent”, Article 16 “Time definitions for assessments” and Article 26 “reversions and repursification” are not contrary to the constitution.

The Constitution has found that Article 4 paragraph 79 “Eminence and mandate of management positions” The Law for Tax Procedure Management is not compatible with Article 7 “Vlerat” of the Constitution and Article 46 “The protection of the Constitutional Property” and the same claim invalid.

The Constitution has decided to reject, unanimously, the request for the provisional measure.

“Gjycatta has (i) unanimously decided (i) to declare, acceptable demand; (ii) to state, unanimously that paragraphs 5, 6 and 7 of Article 9 (Information of information or evidence) of Law No.08/L-257 for the Management of Tax Procedures, are not compatible with Article 36 [Pubassignation Rights] of the Constitution, in interconnection with Article 8 (right to respect for private and family life) of the European Convention for the Rights of Human Rights, and the same invalid (rest), find out by 6th, and us against a 14th vote, with respect to the 16th verdicts (KEECCE), we are not allowed to remnated to remnate with the criteria (KEstares), and/CEtractory/Ectory/Ectory/Ectory/Ectory/Ectory/Ectors (.) of the Laws) 12 of the European Convention for Human Rights; (iv) to establish, unanimously, that claims of violating articles 32 [Justice Rights] and 54 [Justice Rights] of the Constitution of the Republic of Kosovo's Constitution for the Constitution of 12 of Article 89 (Religion of Discipirement and Protection of Rights from Labour Relations) of Law No.08/L-257 for Procedure Management should be dismissed because they are no longer in a controversial way, as defined with the 54th rule and denial of the work dispute (cresponaltation) found in the 408 verdicts, the implementation of the constitutions and the implementation of the implementation of the constitutions of the constitutions of the constitutions. [The] 1 of the European Convention on Human Rights, and the same are declared invalid; and (vi) to reject, unanimously, demand for provisional mass. ”

In July 2024 The ombudsman was addressing the Constitution with the request for an assessment of the Law's compliance with Tax Procedure Management with the Constitution.

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