Having held the trial in the case of Minka Brajlović et al., the Court of Bosnia and Herzegovina delivered a Judgment on 8 April 2022, finding the accused Minka Brajlović guilty of the criminal offense of Tax Evasion or Fraud under Article 210 paragraph 4 of the Criminal Code of Bosnia and Herzegovina /CC BiH/ as read with paragraph 1 of the CC BiH and Articles 29 and 54 of the CC BiH; and the legal entity Brajlović d.o.o. Sarajevo – under bankruptcy guilty of the criminal offense of Tax Evasion or Fraud under Article 210 paragraph 4 of the CC BiH as read with paragraph 1 of the CC BiH and Articles 54 and 124(a) and (c) of the CC BiH.

The Court sentenced the accused Minka Brajlović to two (2) years' imprisonment. Pursuant to Article 46 of the CC BiH, as an accessory punishment, the Court imposed on the accused Minka Brajlović a fine in the amount of 10,000.00 BAM, to be paid by the Accused within six months after judgment became final. Pursuant to Article 47(3) of the CC BiH, if the Accused fails to pay the fine within the set deadline, the Court shall without delay substitute the fine with imprisonment in such a way that each 100 BAM started be substituted with one day of imprisonment, provided that it does not exceed the punishment prescribed for that offense.

Pursuant to Article 126 of the CC BiH and Articles 110 and 111 of the CC BiH as read with Article 392 of the CPC BiH, proceeds of crime in the amount of 250.474,00 KM (amount of evaded tax) are confiscated from the legal entity Brajlović d.o.o. Sarajevo – under bankruptcy. Pursuant to rules of bankruptcy proceedings, the said amount will be collected from the bankruptcy estate of the legal entity Brajlović d.o.o. Sarajevo – under bankruptcy in bankruptcy proceedings conducted against the legal entity before the Municipal Court in Sarajevo.

The accused Minka Brajlović is guilty because she, in the period from October 2017 until 30 November 2017, in capacity as person authorized for representation of the legal entity Brajlović d.o.o. Sarajevo, with intention that Brajlović d.o.o. Sarajevo evade payment of value-added tax, acted in violation of provisions of the Law on Value-Added Tax. By providing false information on acquired taxable income and facts affecting the determination of the amount of tax liabilities, i.e. unreported, uncalculated and unpaid amount of VAT in the year 2017, the Accused acquired illegal gain for the said legal entity in the amount of 250,474.00 BAM, causing damage to the budget of BiH.

The legal entity Brajlović d.o.o. Sarajevo is responsible because, as a legal entity, it disposed of illegal gain totaling 250,474.00 BAM, acquired by the accused Minka Brajlović for and on behalf of the legal entity.