Having held a hearing to deliberate on a guilty plea agreement and a sentencing hearing in the case of Almir Džajić and others, the Court of Bosnia and Herzegovina delivered, an on 19 April 2023, publicly announced a judgment finding the accused Almir Džajić guilty of, and the legal entity “Džajić – HA” d.o.o. Bosanska Krupa responsible for the commission, by the acts described in the operative part of the judgment, the criminal offense of Tax Evasion or Fraud under Article 210(3) in connection with Paragraph 1 of the Criminal Code of Bosnia and Herzegovina (CC BiH).

The Court imposed on the accused Almir Džajić a suspended sentence of imprisonment for a term of one (1) year , having also ordered that the sentence will not be executed unless the accused commits a new criminal offense within a period of 2 (two) years after the finality of the judgment. In addition, the Court fined the accused in the amount of KM 2,000.00, which shall be paid by the accused with a period of 6 (six) months after the finality of the judgment. The Court fined the accused legal entity “Džajić – HA” d.o.o. Bosanska Krupa in the amount of KM 5,000.00, which shall be paid within a period of 6 (six) months after the finality of the judgment.

Pursuant to Articles 140, 110 and 111 of the CC BiH, the proceeds of crime will be confiscated from the accused legal entity “DŽAJIĆ-HA” d.o.o. Bosanska Krupa in the amount of KM 53,747.37, which was already paid by the accused legal entity “DŽAJIĆ-HA” d.o.o. Bosanska Krupa towards the BiH budget.

This judgment may be appealed before the panel of the Appellate Division of the Court within 15 days after the receipt of a written judgment. No appeal lies from the imposed criminal sanction.

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