After completion of the main trial in the case of Desimir Živanić and others, on 12 July 2023, the Court delivered and publicly announced the first instance judgment finding the accused Desimir Živanić, as the Director and responsible person in the legal entity “ŽIVANIĆ DS” d.o.o. Prnjavor, guilty of the criminal offense of Tax Evasion or Fraud under Article 210(1) of the Criminal Code of BiH.

The Court sentenced the accused to imprisonment for a term of (8) months.

At the same time, the accused legal entity “ŽIVANIĆ DS“ d.o.o. Prnjavor was found responsible because, as the legal entity in the regular business performance, it had disposed with the unlawfully obtained property gain in the total amount of KM 21,816.00, which was accrued in the name, for the account and in favor of the legal entity by the accused Desimir Živanić in the capacity of the Director – responsible person at the legal entity.

The Court fined the accused legal entity “ŽIVANIĆ DS” d.o.o. Prnjavor in the amount of KM 30,000.00 (thirty thousand convertible marks), which shall be paid by the legal entity within a period of 6 (six) months after the finality of the judgment.

The proceeds of crime in the amount of KM 21,816.00 (twenty one thousand eight hundred and sixteen convertible marks) shall be confiscated from the accused legal entity “ŽIVANIĆ DS” d.o.o. Prnjavor. The accused legal entity is ordered to pay the referenced amount towards the budget of Bosnia and Herzegovina within a period of 30 (thirty) days after the judgment’s finality.

The referenced judgment may be appealed before the panel of the Appellate Division of the Court of BiH within a period of 15 (fifteen) days after the receipt of the written judgment.