Supreme Court Overturns ATK Certification Requirement: Private Sector Veterans Eligible for Retroactive Compensation
Supreme Court Invalidates ATK Certification Requirement: Private Sector Veterans Gain Retroactive Compensation Rights
The Supreme Court of Kosovo has declared illegal and annulled Article 01/2025 of the Administrative Instruction, which required veterans of the Kosovo Liberation Army (UÇK) to obtain certification from the Kosovo Tax Administration (ATK) confirming they are not employed in order to receive pensions and other benefits.
According to the ruling issued on October 6, 2025, this provision was inconsistent with the amended law on UÇK veterans. The Supreme Court found that the Administrative Instruction imposed an unreasonable and unfair condition, unlawfully restricting eligible beneficiaries and exceeding the intent and scope of the law.
Relevant Legal Provisions
The Law on Veterans of the Kosovo Liberation Army and its amendments clearly outline pension entitlements:
-
Article 16, Paragraph 4 of Law No. 04/L-261 (Basic Law):
“UÇK veterans employed in the public or private sector are not entitled to pension benefits.” -
Law No. 05/L-141 on Amendments and Additions to the Law on UÇK Veterans (2017):
- Article 16A, Paragraph 5:
“War veterans of the UÇK employed outside state-funded institutions and public enterprises shall receive a pension uniformly up to 50% of the prescribed amount, but not exceeding 0.7% of the Gross Domestic Product.” - Paragraph 4: Defines monthly pension amounts by category:
- Category I: €250
- Category II: €170
- Category III: €120
- Article 16A, Paragraph 5:
Under these amendments, eligibility for compensation no longer depends on employment status but rather on the employer type and funding source. Only those employed in state-funded institutions or public enterprises are excluded from benefits.
Impact of the Supreme Court Decision on Retroactive Pension Compensation
This decision clears the path for all UÇK veterans who have worked in the private sector to receive pensions and financial compensation, including retroactive payments for periods during which they were unjustly denied benefits due to misinterpretation of the administrative instruction.
The Court emphasized that the ATK requirement for non-employment certification was an unjustified additional condition, restricting veterans’ legal rights to compensation. The ruling aligns the sub-legal act with the amended law, ensuring legal certainty and respect for guaranteed rights.
The Supreme Court’s decision represents a significant victory for private sector veterans, setting a clear precedent: pension and financial compensation for UÇK veterans cannot be unjustly limited by unnecessary bureaucratic requirements, and those who have worked outside the public sector are fully entitled to benefits.
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