Having completed a trial in the case of Milan Komljenović et al. (S1 2 K 045688 24 K), on 16 August 2024 the Court of BiH delivered and pronounced a Trial Judgment, finding the accused Milan Komljenović guilty of the criminal offense of Tax Evasion or Fraud under Article 210(1) of the Criminal Code of BiH (CC BiH), as read with Article 54 CC BiH, and the accused legal entity AGROKOMBINAT d.o.o. Banja Luka responsible for the criminal offense of Tax Evasion or Fraud under Article 210(1) CC BiH as read with Article 124c) CC BiH, all in conjunction with Article 54 of the Code.

The Court sentenced the accused Milan Komljenović to 6 (six) months of imprisonment, and also fined the accused legal entity AGROKOMBINAT d.o.o. Banja Luka with 5,000.00 BAM, which it shall pay within six (6) months of the day when the Judgment becomes final.

The ill-gotten gain in the amount of 36,640.00 BAM shall be confiscated from the accused legal entity AGROKOMBINAT d.o.o. Banja Luka.

The accused Milan Komljenović was found guilty that, in his capacity as director and responsible person at the legal entity AGROKOMBINAT d.o.o. Banja Luka, during the business calendar year of 2015, the months of May, June and July, during 2016 the months of April and July, and during 2017 the months of January, October and December, in their bookkeeping records he registered the pro-forma invoices on the purchase of goods made out to the legal entities of Peloton d.o.o. Banja Luka, Krajina progres d.o.o. Banja Luka and Citron d.o.o. Banja Luka, although there was no actual turnover, and submitted to the BiH Indirect Taxation Authority monthly VAT returns of false content, providing false data on the facts that affect the determination of the tax obligation amount, with the intent to reduce the payment obligation on the ground of indirect taxes prescribed by the tax legislation of Bosnia and Herzegovina, whereby the BiH budget was deprived of the amount of 36,640.00 BAM.

The accused legal entity  AGROKOMBINAT d.o.o. Banja Luka was found responsible that it disposed of the ill-gotten gain in the amount of 36,640.00 BAM, obtained in the name and to the benefit of the company by the accused Milan Komljenović as a responsible person at the legal entity AGROKOMBINAT d.o.o. Banja Luka in his capacity as director, authorized to represent the company.