Having held an open trial in the case of Nidhat Inkić et al., the Court of Bosnia and Herzegovina delivered a Judgment on 9 March 2022, finding the accused Nidhat Inkić guilty of the criminal offense of Tax Evasion or Fraud under Article 210(3) of the Criminal Code of Bosnia and Herzegovina /CC BiH/ in conjunction with Article 54 of the CC BiH, whereas the legal entity AUTOTEHNIK d.o.o. Gradačac – in bankruptcy is responsible for the criminal offense of Tax Evasion or Fraud under Article 210 paragraph 3 as read with paragraph 1 of the CC BiH, in conjunction with Articles 54 and 124 of the CC BiH.

The Court sentenced the accused Nidhat Inkić to one (1) year imprisonment. As an accessory punishment, the Court imposed a fine on the Accused in the amount of 50,000.00 BAM, to be paid by the Accused within six months after the 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 by one day of imprisonment, provided that it does not exceed the punishment prescribed for that particular offense. Proceeds of crime in the amount of 315,266.82 BAM are confiscated from the accused Nidhat Inkić and the legal entity AUTOTEHNIK d.o.o. Gradačac. The Accused and the legal entity are ordered to pay the said amount jointly and severally to the Budget of BiH within six months after the judgment became final or face enforced collection.

The accused Nidhat Inkić is guilty because he, in Gradačac, in the 2013-2017 period, as founder of and authorized person for the legal entity Autotehnik d.o.o. Gradačac in bankruptcy (a taxpayer), with intent to evade payment of value added tax (VAT) and acquire gain for the said legal entity, acted in violation of the Law on VAT. The Accused did not enter into the business books of the legal entity the exact amount of income earned and did not properly calculate and report VAT in the tax returns filed to the Indirect Taxation Authority of BiH. The accused Nidhat Inkić reduced the actual VAT liabilities of the legal entity Autotehnik d.o.o Gradačac in bankruptcy in the total amount of 315,266.82 BAM, acquiring gain for the legal entity in the said amount and causing damage to the Budget of BiH.

The legal entity is responsible for disposing of illegal gain in the total amount of 315,266.82 BAM, acquired for and on behalf of the legal entity by the accused Nidhat Inkić.