On 16 December 2024 the Court of Bosnia and Herzegovina confirmed an Indictment in the case of Abdulah Čepalo et al. (S1 2 K 048074 24 Ko), charging the accused Abdulah Čepalo, Bekir Čepalo and the legal entity of “Rudnici Gipsa” z.d.d. Donji Vakuf that by the acts described in the Indictment they committed the criminal offenses as follows:

* Abdulah Čepalo - the criminal offense of Tax Evasion or Fraud under Article 210(4) as read with Paragraph 1, of the CC BiH, all in conjunction with Article 54 CC BiH;

* Bekir Čepalo - the criminal offense of Tax Evasion or Fraud under Article 210(3) as read with Paragraph 1, of the CC BiH, and

the accused legal entity “RUDNICI GIPSA” z.d.d. Donji Vakuf - the criminal offense of Tax Evasion or Fraud under Article 210(4) as read with Paragraph 1, of the CC BiH, all in conjunction with Articles 54 and 124(c) of the CC BiH.

The accused are, inter alia, charged that Abdulah Čepalo, in his capacity as a co-founder-owner and director-responsible person with unlimited authority at the legal entity of “RUDNICI GIPSA” z.d.d. Donji Vakuf, during the period of June 2018-April 2019, managed the business operations of the legal entity in the manner that during that period, in the name of that legal entity, he made a taxable profit in the total amount of 3.224.788,82 BAM, and the accompanying VAT in the amount of 548.214,10 BAM, which he, knowingly and with the intent to obtain ill-gotten gain to the detriment of the BiH budget, evaded to calculate and show in the manner prescribed by the BiH tax legislation.

Bekir Čepalo, in his capacity as director-responsible person with unlimited authority at the legal entity of “RUDNICI GIPSA” z.d.d. Donji Vakuf, during the period of January-August 2020, managed the business operations of the legal entity in the manner that during that period, in the name of that legal entity, he made a taxable profit in the total amount of 517.625,12 BAM, and the accompanying VAT in the amount of 87.996,27 BAM, which he, knowingly and with the intent to obtain ill-gotten gain to the detriment of the BiH budget, evaded to calculate and show in the manner prescribed by the BiH tax legislation

The legal entity of “Rudnici Gipsa” z.d.d. Donji Vakuf has, as a legal entity, had at its disposal the ill-gotten gain in the total amount of 636.210,37 BAM, which has been obtained in the name, and to the benefit of the legal entity by the accused Abdulah Čepalo and Bekir Čepalo.

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