On 10 December 2018, the Appellate Panel of the Court of BiH delivered the appeals judgment in the case of Jovan Mićić, dismissing as ill-founded the appeal filed by defense counsel for the convicted person Jovan Mićić, and upholding the judgment of the Court of Bosnia and Herzegovina of 12 October 2018.

The trial judgment of the Court of BiH found the accused Jovan Mićić guilty of the continued criminal offense of Tax Evasion or Fraud under Article 210(2) as read with Article 54 of the BiH Criminal Code. In that regard, the Court imposed on him a suspended sentence of 1 (one) year in prison, while stipulating that the sentence should not be executed unless the accused commits another criminal offense within three (3) years of the date when the judgment becomes final.

Pursuant to Article 400(3) of the Criminal Procedure Code of BiH (CPC BiH), as read with Article 63(1) of the CC BiH, the trial judgment of 12 October 2018 revoked the suspended sentence imposed on the convicted person Jovan Mićić by the final judgment of the Court of BiH of 12 September 2014, and ordered that the imposed sentence of 1 (one) year of imprisonment be executed.

The Court also imposed the obligation on the accused to return the ill-gotten gain in the amount of 58,723.00 KM within three (3) years of the date when the judgment becomes final.

Jovan Mićić was found guilty that, as director and responsible person at the legal entity of “Constructor trade“ d.o.o. Modriča, he evaded paying taxes prescribed by the tax legislation of BiH by providing false information on his taxable income, with the amount of tax evaded exceeding 50,000.00 KM.