ON CERTAIN ASPECTS OF THE SYSTEM OF TAXATION OF IMMOVABLE PROPERTY IN KOSOVO AND PROPERTY RIGHTS OF INTERNALLY DISPLACED PERSONS

Abstract

The immovable property tax system established in Kosovo after the 1999 conflict could serve as a useful case study of the way in which the public policies could negatively affect the returns process. The paper examines legal framework regulating the immovable property tax in Kosovo vis-à-vis its effects on internally displaced persons’ property rights and their prospects of return. The relevant legislation is analysed through the prism of the limited capacity of internally displaced persons (IDPs) from Kosovo to use their immovable property in the place of origin and with regards to its compatibility with the applicable international human rights standards. The author argues that although the imposition of immovable property tax is a legitimate restriction of the right to property, this goal should not be pursued in a way that could aggravate vulnerability of displaced persons and further undermine their prospects of return.