Having completed a trial in the case of Miro Đurišić, on 17 November 2021 the Court of Bosnia and Herzegovina delivered a judgment dismissing the charges that the accused committed the criminal offense of Tax Evasion or Fraud under Article 210(3) as read with Paragraphs 1 and 2 of the Criminal Code of Bosnia and Herzegovina, in conjunction with Article 31 of the Code.

The Indictment charged the accused Miro Đurišić that as the director and responsible person at the legal entity of Posušje d.o.o. Posušje he submitted false information that he had supplied the legal entity of Namještaj Mozaik d.o.o. Čelinac with wood-processing machinery in the amount of 373,027.60 KM and thus enabled the legal entity of Namještaj Mozaik d.o.o. Čelinac to have ill-founded deduction of input VAT in the amount of 54,201.00 KM, which is the amount the BiH budget has been deprived of.