On 9 December 2022, having held a hearing for deliberation on the plea agreement and hearing for the pronouncement of the criminal sanction in Matko Golemac case (S1 2 K 039963 22 Ko), the Court of Bosnia and Herzegovina rendered and publicly announced a Judgment finding the Accused Matko Golemac guilty of the commission of the criminal offense of Tax Evasion or Fraud under Article 210(3) as read with Paragraph (1) of the Criminal Code of Bosnia and Herzegovina (CC B-H). The Court imposed on the Accused a sentence of imprisonment for the term of one (1) year. Pursuant to Articles 110 and 111 of the CC B-H, property gain resulting from the proceeds of crime in the amount of 109,081.00 KM (convertible mark) shall be confiscated from the Accused Matko Golemac, which amount the Accused has paid in full.

The Accused Matko Golemac was, inter alia, found guilty of the following act: that by intending to evade the payment of duties required under the B-H tax legislation, he submitted false data on the acquired taxable income of the legal entity of Dvor d.o.o. Mostar, and thus met the requirements for a deduction of input VAT in the amount of 109,081.00 KM, which is the amount for which he reduced his tax obligation and deprived the B-H budget.

An appeal from this Judgment shall be permitted with a Panel of the Appellate Division of this Court within 15 days from the day of the receipt of a written copy thereof. An appeal from the pronounced criminal sanction shall not be permitted.