Albania: The Administrative Courts and their impact on the public administration functioning
International Tax Review is part of the Delinian Group, Delinian Limited, 4 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2024

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Albania: The Administrative Courts and their impact on the public administration functioning

asllani-ndreka-dorina.jpg

Dorina Asllani Ndreka, Eurofast Global

Since May 2012, the Parliament of Albania has approved the law for the creation and functioning of the administrative courts, at all the three levels of judiciary, including the Supreme Court's Administrative College. At the moment, the administrative disputes are reviewed by the same courts that settle civil and criminal cases. With the exception of some rules and procedures, the administrative dispute is adjudicated, in accordance with the Code of Civil Procedure, according to the same rules as the other civil cases.

It is expected that the administrative court will be operable until the end of 2013. The implementation and the procedure of specialised courts for the judgment of administrative cases will influence the performance of administrative bodies, and as a consequence it will improve the climate for the business activity, by increasing the possibility to appeal an administrative act or decision considered unlawful or unfair. The main improvements will focus on these points:

The considerable reduction of the terms of settlement of an administrative case by defining quite different procedures from the ordinary civil trials. The existing procedure does not have maximum time-frames, within which the court must adjudicate, but the new law has specific terms, which are quite short compared with the current ones, reaching up to 60 days in the court of first instance.

Another improvement is the increase of the number of cases classified as administrative ones, to raise the number of cases which will be settling according to the new regulations.

To ensure the trial within a short time, the law gives a more active role to the court during the process. Furthermore, even the public administration bodies are more involved during the trial, by having the burden of proof regarding the legality of the administrative act, even when they are sued as defendant.

The new law foresees another interesting innovation, which is not applicable at the moment. Some of the decisions of the court are not appealable, such as:

  • The penalty for administrative violations, amounting to less than 20 times the value of the minimum wage;

  • The administrative act that consists of monetary obligations amounting to less than 20 times the value of the minimum wage;

  • The administrative act that has refused to deliver a monetary obligation amounting to less than 20 times the value of the minimum wage; and

  • Administrative disputes stemming from social and health insurance, economic aid and disability payments, worth less than 20 times the value of the minimum wage.

The judges for some of the administrative courts are already appointed, and it is expected that these courts will be efficient before the end of the year. While waiting to see their practical effect, it is considered one of the most effective reforms that will improve considerably the conduct of the public administration bodies, making them more responsible and prudent in fulfilling their legal duties.

Dorina Asllani Ndreka (dorina.asllani@eurofast.eu)

Eurofast Global, Tirana Office

Tel: +355 42 248 548

Website: www.eurofast.eu

more across site & bottom lb ros

More from across our site

Despite the relief, Brazil’s government has also presented a bill which seeks to re-impose a tax burden on companies’ payroll, one local tax specialist told ITR
Jeremy Brown arrives at the firm after a near 16-year career with Deloitte
PwC could elect a woman into the senior leadership position for the first time; in other news, KPMG Australia has extended its CEO’s term
The Senate report into PwC’s scandal is titled ‘The cover up worsens the crime’
Law firms that are conscious of their role in society are more likely to win work, according to a survey of over 23,000 in-house professionals
The firm’s tax business generated a quarter of HLB’s overall revenues in 2023
While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort
Binance has also been accused of manipulating foreign exchange rates via currency speculation and rate-fixing
Six individuals should have raised questions over information they received but did not breach professional standards, according to the firm
The partnership of KPMG UK has installed Holt for a second term as CEO and senior partner; in other news, a Baker McKenzie partner has sued the IRS
Gift this article