Having accepted a guilty plea agreement in the case of Jevra Stojčinović and Others, on 17 December 2024, the Court delivered and publicly announced the first instance judgment finding the accused Jevra Stojčinović, as the director and the person authorized for representation at the legal entity “Natali” doo Doboj, guilty of the criminal offense of Tax Evasion or Fraud under Article 210(4) in connection with paragraph 1 of the CC BiH, all as read with Article 54 of the CC BiH, and the legal entity „Natali“ doo Doboj responsible for the commission of the criminal offense of Tax Evasion or Fraud under Article 210(4) in connection with paragraph 1 of the CC BiH, all as read with Article 54 and Article 124 of the CC BiH.

The Court imposed on the accused a sentence of imprisonment for a term of one (1) year.

The legal entity „Natali“ doo Doboj was found responsible because, as a tax payer, it has disposed with the unlawfully obtained property gain in a total amount of 594,99100 BAM, which was accrued by the accused Jevra Stojčinović in the name, for the account and in favor of the legal entity in her capacity of the director and representative of the legal entity „Natali“ doo Doboj.

The Court fined the accused legal entity „Natali“ doo Doboj with the amount of 50,000.00 BAM (fifty thousand convertible marks), to be paid within 6 (six) months after the judgment’s finality.

The proceeds of crime in the amount of 594,991.00 BAM are to be confiscated from the accused legal entity „Natali“ d.o.o Doboj.

An appeal from this judgment may be filed with a panel of the Appellate Division of the Court within a period of 15 (fifteen) days after the receipt of a written judgment.