On 25 October 2022 the Court of Bosnia and Herzegovina delivered a Trial Judgment in the case of Miroslav Vrljičak et al. (S1 2 K 010164 20 K), finding the accused Vjekoslav Bošnjak and Miroslav Vrljičak guilty of the criminal offense of Tax Evasion or Fraud under Article 210(4) CCBiH as read with Paragraph 1, and Articles 29 and 54 of the Code. The Court sentenced the accused Miroslav Vrljičak to two (2) years of imprisonment, and fined him with 15,000.00 BAM. The Court sentenced the accused Vjekoslav Bošnjak to two (2) years and six (6) months of imprisonment, and fined him with 20,000.00 BAM.

Miroslav Vrljičak and Vjekoslav Bošnjak have been found guilty that in the manner described in the operative part of the Judgment, acting in violation of the BiH Law on Excise Duties and the VAT Law, they damaged the BiH budget in the amount of 673,827.87 KM.

Pursuant to Articles 110 and 111 CCBiH, the ill-gotten gain in the amount of 673,827.87 BAM shall be confiscated from the accused Miroslav Vrljičak and Vjekoslav Bošnjak, who shall pay the above amount towards the budget of Bosnia and Herzegovina within ten (10) months of the day when the judgment becomes final.

Pursuant to Article 283d) of the Criminal Procedure Code of Bosnia and Herzegovina, the Court dismissed the charges against the accused legal entity of Trgotank d.o.o. Fojnica that they committed the criminal offense of Tax Evasion or Fraud under Article 210(4) CCBiH as read with Paragraph 1 and Articles 29, 54 and 124 of the Code.

The Judgment may be appealed with the Appellate Division of the Court of BiH within 15 days of the day when a written copy of the Judgment was received.