The fiscal department in the commercial administrative dispute decides with a decision and a judgment.

The claim is filed within thirty (30) days, from the date of delivery of the final administrative act to the party. This term also applies to the body authorized to file the claim, if the administrative act has been submitted to it. If the administrative act has not been delivered to them, they can file a claim within sixty (60) days from the date of delivery of the administrative act to the party in whose favour the act was issued.​

With a claim, the following can be requested: cancellation or declaration of invalidity of the disputed act; Issuance of the administrative act, which was not issued in the stipulated period; and the return of the items taken and compensation for the damage caused by the execution of the disputed administrative act.

The claim is delivered directly to the court or sent by registered mail. The claim can also be filed on the minutes in court. The day of submission of the claim by registered mail, respectively the day of the statement of the claim in the minutes, is considered as the day when it was submitted to the court. If the claim was not submitted to the court, but to another non-competent body, while it reaches the court after the deadline for filing the claim has expired, it will be considered to have been submitted in time, if its submission to this body was a result of ignorance or of the open error of the submitter.​

In the Fiscal Department, commercial companies can submit claims against the final decisions of the Tax Administration, Customs Authorities, the Ministry of Finance and any other public body, responsible for:​

​ – setting of taxes, or

– other state obligations.​

The claim must contain the name of the court to which the claim is filed, the name, surname and residence, respectively the headquarters of the claimant and the respondent, the reasons why the claim is filed, in which direction and volume the cancellation of the administrative act is proposed, together with the claim must be attached the act that is contested in the original or copy, if the claim requires the return of the item or the compensation of the damage, the specific claim must also be submitted in terms of the item or the amount of the damage suffered, together with the claim, a copy of the claim and the documents attached for the sued body and for any interested person, if there are any, as well as the claim petition – statement of claim.​

Immediately after receiving the claim, the court begins preparations for the main trial of the case. Such preparations include the preliminary examination of the claim, sending the claim to the respondent for necessary answers, as well as scheduling the hearing for the main trial of the case.

If the claim is incomplete, is incomprehensible or has defects, the court will invite the claimant to remove the defects of the claim within a period of eight (8) days. The invitation must state the instructions to avoid the defects of the claim and the warning about the consequences that will arise if they do not act according to the court’s request. If the claimant, within the mentioned term, does not remove the defects of the claim, and they are such that prevent the development of the procedure, the court will dismiss the claim with a decision, if it does not find that the contested administrative act is invalid.​

​ Examination of cases in the Fiscal Department – Chambers of the first instance.

In the Fiscal Department – First Instance Chambers, cases are examined and judged by individual judges.

After the decision of the Fiscal Department – Chambers of the first instance, the dissatisfied party can file an appeal to the chambers of the second instance, through the chambers of the first instance of this court.

Against the decision of the first-instance chambers of the court, the appeal is submitted to the competent chambers. The appeal is submitted within a period of seven (7) days, from the day of receipt of the decision of the first instance chambers.​

Against the judgment of the first instance chambers of the court, the appeal is submitted to the competent chambers. The appeal is submitted within a period of seven (7) days, from the day of acceptance of the decision of the first instance chambers.

The appeal is delivered directly to the court or sent by registered mail. The appeal must be directed to the chambers of the second instance, through the chambers of the first instance.

The appeal against the judgment of the first-instance chambers can be made after the receipt of the decision, within the deadline set by law, and the same is submitted to the first-instance chambers that issued the first-instance judgment, in a sufficient number of copies for the court and the opposing party. Appeals can be filed due to:​

​ a) violation of the provisions of the dispute procedure;

b) due to erroneous or incomplete establishment of the factual situation;

c) due to the incorrect application of material law.​

The appeal is inadmissible if it was submitted by a person who is not authorized to submit it, or by a person who has waived the right to appeal or who has withdrawn the submitted appeal, or if the person who submitted the appeal has no legal interest in submitting the appeal.

The appeal is a regular means of challenging the decision and as such has a suspensive (pushing) effect. So, the judgment cannot become final in the formal sense if an appeal has been filed against it. Likewise, the judgment cannot become final in the formal sense until the deadline for submitting the appeal has passed.

For appeals, it is decided in the chambers of the second instance, although the appeal is always submitted to the chambers of the first instance of the court, which has decided by judgment as a court of the first instance.​

The chambers of the first instance send a copy of the timely, admissible and complete appeal to the opposing party, who can, within the seven-day period, submit an answer to the appeal in this court.

A copy of the response to the appeal – first-instance chambers – is sent to the appellant immediately, or at the latest within seven days from its arrival at the court. The response to the appeal submitted after the deadline will not be considered by the chambers of the second instance. The submissions that arrive at the court after the arrival of the response to the appeal, or after the expiration of the deadline for responding to the appeal, will not be considered, except when the court expressly requests supplementary statements from the party.

After receiving the response to the appeal, or after the deadline for responding to the appeal, the chambers of the first instance send the appeal and the response to the appeal, if it is submitted with all the case files, to the chambers of the second instance within a period of seven days at most. Since the appellant claims that the provisions of the contested procedure were violated in the first-instance procedure, the first-instance chambers can provide explanations regarding the statements in the appeal that pertain to such violations, and, if necessary, can conduct investigations in order to verify the accuracy of the relevant statements in the appeal.​

Examination of appealed cases – Chambers of the second instance.

All cases from the Fiscal Department-Chambers of the first instance to the Chambers of the second instance are judged by the panel composed of three (3) judges, in accordance with the legislation in force.

Decisions of the Chambers of the second instance on the appeal against the decision of the Fiscal Department

Chambers of the second instance may at the session of the panel or on the basis of the examination of the case made directly before it:​ ​

a) dismiss the appeal as time-barred, incomplete or inadmissible;

b) cancel the challenged judgment and dismiss the claim;

c) overturn the challenged judgment and return the case to a retrial in the court of first instance;

d) reject the appeal as ungrounded and confirm the challenged judgment;

e) change the judgment of the first instance.​ ​

The chambers of the second instance are not bound by the proposal presented in the appeal.

The decisions of the Chambers of the Second Instance are final and no appeal is allowed against them, but extraordinary remedies are allowed which can be presented to the Supreme Court of Kosovo.

The extraordinary remedies that can be submitted to the decisions of the Chambers of the second instance are:​

​ a). Request for extraordinary reconsideration of the judicial decision,

b). Review of the decision.​

According to Article 14 par. 3 of Law No. 08/L-015 on the Commercial Court, requests for protection of legality are not allowed for disputes handled by the Commercial Court.

So, against the decisions of the Fiscal Department-Chambers of the first instance, the request for the protection of legality is not allowed