Having held a public session of the Third Instance Panel in the case of Aida Svraka and others, the Panel of the Appellate Division of the Court of BiH delivered, on 2 June 2023, a judgment dismissing as ill-founded the appeals filed by defense counsel for the accused Aida Svraka and Senad Svraka, as well as an appeal filed by the legal representative of the legal entity “ELSTER – COMMERRCE” d.o.o. Sarajevo, and upholding the second instance judgment of the Court of Bosnia and Herzegovina of 10 January 2023.

The second instance judgment of the Court of BiH of 10 January 2023 found the accused Aida Svraka and Senad Svraka guilty of the extended criminal offense of Tax Evasion or Fraud under Article 210(4) in connection with Paragraph 1 of the Criminal Code od Bosnia and Herzegovina (CC BiH), as read with Article 54 of the same code, and the accused Senad Svraka also as read with Article 31 of the CC BiH. The Court sentenced the two accused to imprisonment for a term of 5 (five) years each.

Under the same judgment, the legal entity “ELSTER – COMMERCE” d.o.o. Sarajevo, was found responsible because, in the manner described in the indictment, it committed the criminal offense of Tax Evasion or Fraud under Article 210 (4) in connection with Paragraph 1 of the CC BiH, as read with Articles 54, 124 c) and 128 of the same Code. The court fined the accused legal entity in the amount of KM 2,500,000.00, which shall be paid by the legal entity within a period of 3 (three) months after the finality of the judgment, under a threat of forcible collection. In addition, the proceeds of crime in the amount of KM 3,549,713.12 were confiscated from the accused legal entity, which amount the legal entity shall pay within a period of 6 (six) months after the finality of the judgment, under a threat of forcible collection.

No appeal lies from this judgment.