7 hours agoSupreme Is Illegally Proclaiming Finance Ministry Guidance on E-Fiscal Equipment
Periskopi(a year ago)
(a year ago)The Supreme Court of Kosovo has decided to abolish as illegal the Ministry of Finance, Labour and Transfers Administration Guide (MFPT), which concerns the use of fiscal electronic devices, fiscal systems and electronic fiscal software. In its ruling, the Court has approved the prosecution's application of plaintiffs, who had opposed the No.012025 “for [...]
In its ruling, the Court has approved the prosecution's application of plaintiffs, who had contested the No.012025 “for utilisation of Electronic Fiscal Devices, Fiscal Systems and Electronic softwareers Fiscal Fiscal”, published in the Official Gazette on 16 April 2025.
According to the indictment, the Supreme Court has declared it illegal and abolished this Ministry of Finance administrative directive overall, stating it does not stand on legal grounds and that it has been in conflict with legal norms.
Meanwhile, the plaintiffs' request for the appointment of a temporary measure of security for preventing guidance from being implemented until a final decision has been denied, arguing that the decision deserves full consideration through requirement and not through provisional measure.
According to the indictment, this directive was not signed by the relevant minister, had not been passed through public consultancy procedures, had not been developed under the law on sublaw acts, and its publication in the Official Journal had been rendered in vain, making it legally inefficient.
The plaintiffs claimed that contested instruction violated their legitimate rights and that it had a direct impact on the licenses they held for the delivery of electronic fiscal devices that were valid until 2028. They stressed that the changes made through this instruction put them at risk for contract loss, investment and the overall operating system with customers.
Also, according to the argument in the indictment, the instruction conflicted with the principles of the Law for General Administrative Procedure, such as tax equality, transparency, the principle of legitimacy, and the principle of non-discrimation.
The Supreme Court, in its reasoning, found that Administrative Guidance has been released without respect for the mandatory legal procedure defined by the Law on Government and Law on Sublaws, including the lack of signing by the minister and not including public consultations.
It explained that only the Government and the minister have the legal right to issue administrative guidelines, according to the procedure that envisions preparing the draft, sending to Government, the adoption and then publishing in the Official Journal.
