Following deliberation and voting in the case of “BN TRADE“ d.o.o. Bijeljina, on 12 October 2023 the Court of BiH delivered and pronounced a Judgment whereby the accused legal entity, limited liability company “BN TRADE“ d.o.o. Bijeljina, was found responsible that, as a legal entity, it had at its disposal the ill-gotten gain in the total amount of 523,851.00 BAM, obtained by Mitar Perić and Mitar Petrović on behalf, in the name and to the benefit of the legal entity in the manner that, in their capacity of director and responsible person at the legal entity “BN TRADE” d.o.o. Bijeljina (previous name of the company: “MD-PERIĆ COMPANY” d.o.o. Bijeljina), with the aim of obtaining ill-gotten gain for the legal entity “BN TRADE” d.o.o. Bijeljina, they acted in violation of the provisions set forth in the VAT Law by providing false data on their taxable income, thus causing damage to the BiH budget, whereby the accused legal entity committed the criminal offense of Tax Evasion or Fraud under Article 210(4) as read with Paragraph 1, in conjunction with Article 124c) CC BiH.

The Court fined the accused legal entity with 2,500,000.00 BAM, which must be paid within six (6) months of the day when the judgment becomes final.

Pursuant to Articles 110, 111 and 140 CC BiH, the Court has confiscated from the accused legal entity “BN TRADE” d.o.o. Bijeljina the ill-gotten gain in the amount of 523,851.00 BAM, in the manner that the accused legal entity shall pay the above amount towards the BiH budget within six (6) months of the day when the judgment becomes final.

At the same time, the accused legal entity “BN TRADE” d.o.o. Bijeljina shall cover the costs of criminal proceedings in the total amount of 1,700.00 BAM within 30 days of the day when the judgment becomes final, under threat of enforcement.