According to the organizational structure of the courts of Kosovo stipulated in the Law No. 08/L-015 on Commercial Court, the Fiscal Department that operates within the Commercial Court of Kosovo has exclusive competence and jurisdiction to adjudicate all administrative disputes initiated by business organizations against the final decisions of Tax Administration, Customs Authorities, Ministries of Finance and any other public body responsible for:
– imposing taxes, or
– other state obligations,
A complaint may be filed against judgments and/or decisions of the Fiscal Department of first instance chambers within seven (7) days after being served with the same, before second instance chambers through the first instance chambers of this court.
Fiscal Department of the Commercial Court, after receiving a request for postponing the execution in compliance with the laws in force, handles and renders decision on such a request in the first instance chambers not later than three (3) days, without hearing the parties in the session.