Constitutional Court

KI163/19, Applicant: Hamid Kryeziu, constitutional review of Judgment A.A. No. 555/2018 of the Court of Appeals of 8 May 2019

KI163/19, resolution on inadmissibility of 10 June 2020, published on 16 July 2020

Keywords: individual referral, constitutional review of the challenged judgment of the Court of Appeals, manifestly ill-founded

The Tax Administration of Kosovo (hereinafter: TAK) obliged the Applicant to pay the fine for non-payment of tax liability for the period from April 2005 to June 2010.

The Applicant subsequently initiated an administrative proceeding and then an administrative conflict against the TAK decision on punishment. In both cases, his appeals were rejected as ungrounded and the decision on punishment was upheld.

The Applicant alleges that both the administrative authorities and the regular courts violated his constitutionally guaranteed rights, namely Articles 21, 24, 31, 49 and 54.

The Court found that the arguments raised in the Referral by the Applicant do not in any way justify the alleged violations of constitutional rights invoked by the Applicant and he did not substantiate the allegations of violation of rights guaranteed by the Constitution, therefore, the Court concluded that, the Applicant’s allegations, in accordance with Rule 39 (2) of the Rules of Procedure, are manifestly ill-founded on constitutional basis and, therefore, the Referral must be declared inadmissible.