Having completed the trial in the case of Siniša Topić et al., on 1 April 2026 the Court of Bosnia and Herzegovina delivered and pronounced a Trial Judgment finding the accused Siniša Topić guilty of, and the accused legal entity “IBERICA NEKRETNINE” d.o.o. Banja Luka liable for, the criminal offense of Tax Evasion under Article 210(3), as read with Paragraph 1, of the Criminal Code of Bosnia and Herzegovina (CC BiH), and the legal entity also as read with Article 124(1)c) CC BiH.
The Court sentenced the accused Siniša Topić to one (1) year of imprisonment.
The Court fined the accused legal entity “IBERICA NEKRETNINE” d.o.o. Banja Luka with 5,000.00 BAM, which the company must pay within 2 (two) months of the day when the Judgment becomes final.
The ill-gotten gain in the amount of 94,433.00 BAM shall be confiscated from the accused Siniša Topić and the legal entity “IBERICA NEKRETNINE” d.o.o. Banja Luka; the accused are obligated to pay the above amount towards the BiH budget within 6 (six) months of the day when the Judgment becomes final, or face enforcement.
The accused were found guilty/liable as follows: the accused Siniša Topić, acting as the director and responsible person in the legal entity "IBERICA NEKRETNINE" d.o.o. Banja Luka, during 2014, in order to avoid the payments prescribed by the tax legislation of BiH, for the tax periods of May, June, July, September, November and December 2014, submitted false VAT returns to the Indirect Taxation Administration of BiH, in such a way that, by providing false information about his acquired taxable income and other facts that have a bearing on determining the amount of liabilities based on indirect taxes, he avoided calculating, reporting and paying VAT in the amount of 94,433.00 BAM, of which amount the Budget of BiH was thus deprived, while the accused legal entity was found liable because it illegally disposed of material gain in the above-mentioned amount, which had been obtained in the name, for the account and for the benefit of the accused Siniša Topić, based on personal approval, as the director of the legal entity.
An appeal from the Judgment may be filed with the Appellate Division of the Court within 15 days of the day when a written copy of the Judgment is received.
