In the case of Aida Svraka et al. (S1 2 K 034398  22 Kžk), following a trial, on 10 January 2023 the Appellate Division Panel of the Court of BiH delivered a Judgment finding the accused Aida Svraka and Senad Svraka guilty that by the acts described in the operative part of the Judgment they committed the criminal offenses as follows:

• the accused Aida Svraka a continued criminal offense of Tax Evasion or Fraud under Article 210(4) as read with Paragraph 1, of the Criminal Code of Bosnia and Herzegovina (CC BiH) and in conjunction with Article 54 of the Code,

• the accused Senad Svraka a continued criminal offense of Tax Evasion or Fraud under Article 210(4), as read with Paragraph 1, of the CC BiH, and in conjunction with Articles 31 and 54 of the Code.

The Court sentenced the accused Aida Svraka and Senad Svraka to 5 (five) years of imprisonment each.

The accused legal entity ELSTER-COMMERCE d.o.o. Sarajevo has been found responsible that, as a legal entity, it disposed of the ill-gotten gain in the amount of 3,549,713.12 KM obtained on behalf and for the benefit of the company by Aida Svraka and Senad Svraka in the capacity and in the manner described in the operative part of the Judgment, whereby it committed the criminal offense of Tax Evasion or Fraud under Article 210(4), as read with Paragraph 1, of the CC BiH, and as read with Articles 54 and 124c) and with Article 128 CC BiH.

The Court fined the accused legal entity ELSTER-COMMERCE d.o.o. Sarajevo, with 2,500,000.00 KM, which the legal entity shall pay within 3 (three) months of the day when the judgment becomes final, under threat of enforcement. At the same time, the ill-gotten gain in the amount of 3,549,713.12 KM shall be confiscated from the accused legal entity, which the accused legal entity shall pay towards the budget of Bosnia and Herzegovina within 6 (six) months of the day when the judgment becomes final, under threat of enforcement.

The Trial Judgment of the Court of BiH acquitted the accused Aida Svraka, Senad Svraka and the legal entity ELSTER-COMMERCE d.o.o. Sarajevo, pursuant to Article 284c) of the Criminal Procedure Code of Bosnia and Herzegovina, of the charges that by the acts described in the operative part of the Judgment they committed the offense as follows: the accused Aida Svraka the criminal offense of Tax Evasion or Fraud under Article 210(4) as read with Paragraph 1, of the Criminal Code of Bosnia and Herzegovina (CC BiH) and in conjunction with Article 54 of the Code, the accused Senad Svraka the criminal offense of Tax Evasion or Fraud under Article 210(4), as read with Paragraph 1, of the CC BiH, and in conjunction with Articles 31 and 54 of the Code, and the accused legal entity ELSTER-COMMERCE d.o.o. Sarajevo the criminal offense of Tax Evasion or Fraud under Article 210(4) as read with Paragraph 1, of the CC BiH, and in conjunction with Articles 54 and 124 of the Code.

An appeal from the Judgment may be filed with the Third-Instance Panel of the Appellate Division of the Court of Bosnia and Herzegovina within 15 (fifteen) days of the day when a copy of the Judgment was received.