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.

The Trial Judgment of 8 April 2022 found the accused guilty of the criminal offense of Tax Evasion or Fraud under Article 210(4) as read with Paragraph 1 of the CCBiH, and in conjunction with Articles 29 and 54 of the Code, for which she was sentenced to 2 (two) years of imprisonment, and was also fined with 10,000.00 (tenthousand) BAM, while the legal entity Brajlović d.o.o. Sarajevo – under bankruptcy, has been found guilty that under Section 2 of the Judgment it committed the criminal offense of Tax Evasion or Fraud under Article 210(4) CC BiH, as read with Paragraph 1 CC BiH.

Pursuant to Article 126 CCBiH and Articles 110 and 111(1) CCBiH, as read with Article 329 CPC BiH, under the Trial Judgment the ill-gotten gain in the amount of 250,474.00 BAM, which corresponds to the amount of the tax evaded, has been confiscated from the accused legal entity of Brajlović d.o.o. Sarajevo – under bankruptcy.