The Court of Bosnia and Herzegovina /Court/ delivered a Judgment in the case of Darinka Kićanović et al., 30 August 2021, finding the Accused Darinka Kićanović guilty of the criminal offense Tax Evasion or Fraud under Article 210 Paragraph 3 as read with Paragraph 1 of the Criminal Code of Bosnia and Herzegovina /CC BiH/, and the legal entity DMK TRADE doo, Dvorovi, Bijeljina guilty of the criminal offense Tax Evasion or Fraud under Article 210 Paragraph 3 as read with Paragraph 1 of the CC BiH, in conjunction with Article 124 of the CC BiH.

The Court sentenced the Accused Darinka Kićanović to eight months' imprisonment. The Court imposed a fine on the legal entity DMK TRADE doo Dvorovi, Bijeljina in the amount of 5,000.00 BAM, to be paid within two months after the Judgment became final. If the fine is not paid within the set deadline, forced collection procedure shall be conducted immediately in accordance with Article 132(3) of the CC BiH. The Accused Darinka Kićanović and the legal entity DMK TRADE doo Dvorovi, Bijeljina are ordered to return the proceeds of crime commensurate with the amount of evaded tax of 85,646.00 BAM and pay that amount into the Budget of Bosnia and Herzegovina within six months after the Judgment became final or face enforced collection.

The Accused Darinka Kićanović is guilty because she, as director-responsible person in the legal entity with limited authority DMK TRADE doo Dvorovi, Bijeljina evaded payment of duties required under the tax legislation of BiH by submitting false information on facts which may affect the determination of the amount of such liability and the amount of tax evaded exceeded 50,000.00 BAM. The legal entity DMK TRADE doo Dvorovi, Bijeljina is responsible for disposing of illegal gain in the total amount of 85,646.00 BAM, acquired by the Accused Darinka Kićanović as director and responsible person.