On 27 July 2023 the Appellate Division Panel of the Court of Bosnia and Herzegovina delivered an Appeals Judgment in the case of Trgotank d.o.o. Fojnica, finding the legal entity Trgotank d.o.o. Fojnica responsible for the criminal offense of Tax Evasion or Fraud under Article 210(4) of the Criminal Code of Bosnia and Herzegovina, as read with Paragraph 1, and Articles 29, 54 and 124 of the Code. The Court fined the accused legal entity with 2,500,000.00 BAM, pursuant to Article 144(2) CC BiH, which the accused legal entity shall pay within 3 (three) months of the day when the Judgment becomes final, under the threat of enforcement.

The accused legal entity of Trgotank d.o.o. Fojnica has been found responsible that, as a legal entity, it had at its disposal ill-gotten gain in the amount of 673,827.87 BAM, which had been obtained on behalf and to the benefit of the legal entity by the sentenced person Miroslav Vrljičak as the manager – responsible person at the legal entity, and by the sentenced person Vjekoslav Bošnjak, as an authorized person at the legal entity in all legal operations, minus the amount of 205,470.15 BAM, which is the amount of the falsely reported, calculated and made deductible input VAT, based on fictitious procurement, which operations and the related total amount represented the subject of ruling in misdemeanor proceedings conducted before another court, resulting in a Decision, meaning that the matter has been adjudicated, so the accused legal entity ultimately had at its disposal the ill-gotten gain in the amount of 468,357.72 BAM.

An appeal from the Judgment may be filed with the Third-Instance Panel of the Appellate Division within 15 days of the day when a written copy of the Judgment was served.