
The Constitutional Court of Kosovo has suspended the decision on the changes in the Law on property tax, which provided for the remission of tax up to 100 euros for citizens.
The Constitutional Court accepted the request submitted by the Municipality of Prizren, imposing a temporary measure until November 2023 for Article 5 of the law, until a final decision is taken.
In this article, among other things, it was foreseen that every taxpayer would qualify for the forgiveness of property tax in the amount of 100 euros.
The constitutionalist argued that the decision was taken based on the municipalities' own powers, which include the right to collect tax revenues and spend these revenues according to the decision of the local authorities themselves.
"Furthermore, the imposition of a temporary measure against Article 5 of the contested law, i.e. the suspension of its effects until the final decision of the Court, enables the avoidance of the violation of municipal responsibilities and the reduction of relevant municipal revenues, in the event that the Court through the final decision-making finds that the aforementioned article is not in compliance with the Constitution", it was said in the announcement of the Constitutional Court.
The property tax law came into effect on August 14.
Earlier this year, the head of the Ministry of Finance, Labor and Transfers, Hekuran Murati, had stated that based on the legal changes, 85 percent of taxpayers would not pay anything for 2023, another 10 percent would pay less than 100 euros and only 5 percent of taxpayers would pay more than 100 euros.
However, the decision to forgive the property tax followed the increase of this tax in 2023. The increase was caused after the general evaluation of land and residential buildings that the Ministry of Finance did last year./ REL
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