Having held a guilty plea agreement consideration hearing and a sentencing hearing in the case of Mladen Pandža, on 10 October 2023 the Court of BiH delivered and pronounced a Judgment finding the accused Mladen Pandža, as Director and responsible person at the legal entity of “MP Građenje Projekt” d.o.o. Banja Luka, guilty of the criminal offense of Tax Evasion or Fraud under Article 210(3) as read with Paragraph 1, of the CC BiH.

The Court imposed on the accused a suspended sentence of 1 (one) year of imprisonment, while stipulating that the sentence will not be executed unless the accused commits another criminal offense within 2 (two) years of the day when the Judgment becomes final.

The Court also fined the accused with 2,000.00 BAM, which the accused shall pay within six (6) months of the day when the judgment becomes final.

At the same time, the accused legal entity of “MP Građenje Projekt” d.o.o. Banja Luka was found responsible that, as a tax payer, it had at its disposal the ill-gotten gain in the amount of 50,243.00 BAM which was obtained in the name and for the benefit of the company by the accused Mladen Pandža as the responsible person at the legal entity of “MP GRAĐENJE PROJEKT” d.o.o. Banja Luka in his capacity as its director – responsible person, whereby it committed the criminal offense of Tax Evasion or Fraud  under Article 210(3) as read with Paragraph 1, of the CC BiH, all in conjunction with Article 124, Subparagraph c), of the CC BiH.

The Court fined the accused legal entity “MP Građenje Projekt” d.o.o. Banja Luka with 5,000.00 BAM, which the accused legal entity shall pay within six (6) months of the day when the judgment becomes final.

The ill-gotten gain in the amount of 50,243.00 BAM has been confiscated from the accused legal entity “MP Građenje Projekt” d.o.o. Banja Luka. The accused legal entity has already paid the amount towards the BiH budget.