On 2 October 2019, the Court of Bosnia and Herzegovina confirmed an indictment in the case of Nidhat Inkić et al., charging the accused Nidhat Inkić with the commission of a continued criminal offense of Tax Evasion or Fraud under Article 210 (3) in connection with Paragraph (1), as read with Article 54 of the Criminal Code of Bosnia and Herzegovina (CC BiH), and the legal entity “Autotehnik” d.o.o Gradačac in bankruptcy with the criminal offense of Tax Evasion or Fraud under Article 210 (3) ion connection with Paragraph (1), as read with Article 54 and Article 124 of the CC BiH.

At a plea hearing held on 21 January 2020, in the Case no. S1 2 K 025672 19 Ko, the Accused Nidhat Inkić and legal entity AUTOTEHNIK doo, pleaded not guilty of the criminal offense of Tax Evasion or Fraud under Article 210(3), as read with Paragraph (1) and as read with Article 54 of the CC BiH.

The main trial was initiated on 19 February 2020. The prosecution is currently presenting its evidence.

Individual judge: Perić Branko

Having held an open trial in the case of Nidhat Inkić et al. (S1 2 K 025672 20 K), the Court delivered a Judgment finding the accused Nidhat Inkić guilty of the criminal offense of Tax Evasion or Fraud under Article 210(3) of the CC BiH in conjunction with Article 54 of the CC BiH, whereas the legal entity AUTOTEHNIKo.o. Gradačac – in bankruptcy is responsible for the criminal offense of Tax Evasion or Fraud under Article 210 paragraph 3 as read with paragraph 1 of the CC BiH, in conjunction with Articles 54 and 124 of the CC BiH. The Court sentenced the accused Nidhat Inkić to one (1) year imprisonment. As an accessory punishment, the Court imposed a fine on the Accused in the amount of 50,000.00 BAM, to be paid by the Accused within six months after the judgment became final. Pursuant to Article 47(3) of the CC BiH, if the Accused fails to pay the fine within the set deadline, the Court shall without delay substitute the fine with imprisonment in such a way that each 100 BAM started be substituted by one day of imprisonment, provided that it does not exceed the punishment prescribed for that particular offense. Proceeds of crime in the amount of 315,266.82 BAM are confiscated from the accused Nidhat Inkić and the legal entity AUTOTEHNIK d.o.o. Gradačac. The Accused and the legal entity are ordered to pay the said amount jointly and severally to the Budget of BiH within six months after the judgment became final or face enforced collection. The legal entity is responsible for disposing of illegal gain in the total amount of 315,266.82 BAM, acquired for and on behalf of the legal entity by the accused Nidhat Inkić.