In the case of Dragan Petrić (S1 2 K 037797 23 K), having held a trial, on 9 October 2024 the Court delivered and pronounced a Trial Judgment finding the accused Dragan Petrić, as the director and person authorized to represent the taxable person, legal entity “LIMPRODUKT” d.o.o. Kreševo, guilty of the criminal offense of Tax Evasion or Fraud under Article 210(4) as read with Paragraph 1 of the CC BiH.

The Court sentenced the accused to one (1) year of imprisonment.

At the same time, the accused legal entity “LIMPRODUKT” d.o.o. Kreševo was found responsible that, as a legal entity in regular business operations, it disposed of ill-gotten gain in the total amount of 992,845.00 BAM, which was in the name and on behalf of the legal entity obtained by the accused Dragan Petrić, as the director and responsible person at the legal entity “LIMPRODUKT” d.o.o., Kreševo.

The Court also fined the accused legal entity “LIMPRODUKT” d.o.o. Kreševo with 50,000.00 BAM (fifty thousand convertible marks), which it shall pay within 3 (three) months of the Judgment finality.

The ill-gotten gain in the amount of 992,845 BAM shall be confiscated from the accused Dragan Petrić and the legal entity “LIMPRODUKT” d.o.o., Kreševo. The accused Dragan Petrić and the accused legal entity “LIMPRODUKT” d.o.o., Kreševo shall jointly and severally pay the above amount towards the budget of Bosnia and Herzegovina within 6 (months) of the day when the Judgment becomes final.

An appeal from the Judgment may be filed with the Appellate Division Panel of the Court within 15 (fifteen) days of the day when a written copy thereof has been received.