On 20 October 2020, in the case No. S1 2 K 028750 20 Ko, the Court confirmed the Indictment in relation to the natural person Minka Brajlović and legal entity Društvo za proizvodnju, usluge, unutrašnju i vanjsku trgovinu “BRAJLOVIĆ” d.o.o. SARAJEVO – under bankruptcy, for the criminal offense of Tax Evasion or Fraud under Article 210(4) as read with Paragraph 1 CC BiH, as read with Article 29, Article 54 and Article 124, Subparagraphs a) and c) CC BiH.

At the arraignment held on 15 December 2020, in the case No. S1 2 K 028750 20 Ko, the accused Minka Brajlović and the accused legal entity “Brajlović” d.o.o. pled not guilty of the criminal offense of Tax Evasion or Fraud under Article 210(4) as read with Paragraph 1 CC BiH.

The main trial was initiated on 8  February 2021. The prosecution is currently presenting its evidenc.

Panel of Judges composed of: Šeleda Nenad, Begović Džemila, Perić Branko

Having held the trial in the case of Minka Brajlović et al. (S1 2 K 028750 20 K), the Court of Bosnia and Herzegovina /Court of BiH, Court/ delivered a Judgment on 8 April 2022. finding the accused Minka Brajlović guilty of the criminal offense of Tax Evasion or Fraud under Article 210 paragraph 4 of the Criminal Code of Bosnia and Herzegovina /CC BiH/ as read with paragraph 1 of the CC BiH and Articles 29 and 54 of the CC BiH; and the legal entity Brajlović d.o.o. Sarajevo – under bankruptcy guilty of the criminal offense of Tax Evasion or Fraud under Article 210 paragraph 4 of the CC BiH as read with paragraph 1 of the CC BiH and Articles 54 and 124(a) and (c) of the CC BiH.  The Court sentenced the accused Minka Brajlović to two (2) years' imprisonment. Pursuant to Article 46 of the CC BiH, as an accessory punishment, the Court imposed on the accused Minka Brajlović a fine in the amount of 10,000.00 BAM, to be paid by the Accused within six months after 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 with one day of imprisonment, provided that it does not exceed the punishment prescribed for that offense. Pursuant to Article 126 of the CC BiH and Articles 110 and 111 of the CC BiH as read with Article 392 of the of the Criminal Procedure Code of Bosnia and Herzegovina, proceeds of crime in the amount of 250.474,00 KM (amount of evaded tax) are confiscated from the legal entity Brajlović d.o.o. Sarajevo – under bankruptcy. Pursuant to rules of bankruptcy proceedings, the said amount will be collected from the bankruptcy estate of the legal entity Brajlović d.o.o. Sarajevo – under bankruptcy in bankruptcy proceedings conducted against the legal entity before the Municipal Court in Sarajevo. The legal entity Brajlović d.o.o. Sarajevo is responsible because, as a legal entity, it disposed of illegal gain totaling 250,474.00 BAM, acquired by the accused Minka Brajlović for and on behalf of the legal entity.

The appellate proceeding against the first-instance verdict is in progress.

In the case of Minka Brajlović et al., on 11 October 2022 the Appellate Division of the Court of BiH delivered an Appeals Judgment, partly granting the appeal filed by defense counsel for the accused Minka Brajlović from the Judgment of the Court of Bosnia and Herzegovina dated 8 April 2022, and modifying the impugned judgment in the part concerning the sentencing, in the manner that the accused Minka Brajlović is now sentenced to 1 (one) year of imprisonment for the criminal offense of Tax Evasion or Fraud under Article 210(4) as read with Paragraph 1 of the Criminal Code of Bosnia and Herzegovina (CCBiH), in conjunction with Articles 29 and 54 CCBiH and with Articles 39, 42, 48, 49 and 50(1)b) of the Code, which she was found guilty of. The Trial Judgment is upheld in the remaining part.