On 8 August 2022 the Appellate Division Panel of the Court of Bosnia and Herzegovina (BiH) issued a second-instance decision in the case of Aida Svraka et al. - S1 2 K 034398 22 Kž, granting the appeal filed by the BiH Prosecutor's Office, revoked the Court of BiH Judgment No. S1 2 K 034398 20 K of 15 February 2022 and ordered that a trial be held before the Appellate Division Panel of the Court of BiH.

Pursuant to Article 284c) of the Criminal Procedure Code of Bosnia and Herzegovina, the Court of BiH Trial Judgment acquitted the accused Aida Svraka, Senad Svraka and the legal entity of ELSTER-COMMERCE d.o.o. Sarajevo of the charges that by the acts described in the operative part of the judgment they committed the offenses as follows: the accused Aida Svraka 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 and in conjunction with Article 54 of the same Code, the accused Senad Svraka the criminal offense of Tax Evasion or Fraud under Article 210(4), as read with Paragraph 1, of the CC, and in conjunction with Articles 31 and 54 of the same Code, and the accused legal entity ELSTER-COMMERCE d.o.o. Sarajevo the criminal offense of Tax Evasion or Fraud under Article 210(4), as read with Paragraph 1, of the CC BiH, and in conjunction with Articles 54 and 124 of the same Code.

The accused Aida Svraka and Senad Svraka are acquitted of the charges because it was not proven that they jointly managed business operations of the legal entity ELSTER-COMMERCE d.o.o. Sarajevo, and that from May 2008 to April 2011 they evaded the payment of dues prescribed by the BiH tax legislation by providing false data on the facts relevant to determining the amount of dues, while the amount of the tax evaded exceeded 200,000.00 KM.

The accused legal entity ELSTER-COMMERCE d.o.o. Sarajevo is acquitted of the charges that as a legal entity it disposed of the ill-gotten gain in the amount of 3,569,592.55 KM, obtained on its behalf and for its benefit by Senad Svraka and Aida Svraka.