Following the completion of the hearing to deliberate on a guilty plea agreement and the sentencing hearing, the Court of Bosnia and Herzegovina handed down and publicly announced, on 1 November 2021, a judgment finding the accused Dušan Vukotić guilty of the criminal offense of Tax Evasion or Fraud under Article 210(3), as read with Paragraph (2) of the CC BiH, as read with Article 31 of the same Code.

The Court imposed on the accused Dušan Vukotić a suspended sentence of imprisonment for a term of 1 (one) year, and ordered that the sentence will not be executed unless the accused commits a new criminal offense within a period of 3 (three) years after the judgment finality.