On 7 April 2021 the Court of Bosnia and Herzegovina confirmed the Indictment in the case of Željko Kraljević et al. charging the accused Željko Kraljević with the criminal offense of Tax Evasion or Fraud under Article 210(2) of the Criminal Code of Bosnia and Herzegovina (CC BiH), and the accused legal entity Konstruktor-Neretva d.o.o. Čapljina with the criminal offense of Tax Evasion or Fraud under Article 210(2) as read with Article 124 CC BiH.

Between 1 January 2016 and 10 November 2016, in his capacity as director and responsible person at the legal entity of Konstruktor-Neretva d.o.o. Čapljina, the accused Željko Kraljević diminished the legal obligation of the legal entity Konstruktor-Neretva d.o.o. Čapljina towards the BiH Indirect Taxation Authority and thus became eligible for a VAT loan in the total amount of 28,097.00 KM, and thus caused damage to the budget of Bosnia and Herzegovina in the foregoing amount, according to the Indictment issued by the BiH Prosecutor's Office.

It is further said that the legal entity Konstruktor-Neretva d.o.o. Čapljina had at its disposal an ill-gotten gain in the total amount of 28,097.00 KM, made by the accused Željko Kraljević in its name, on its behalf and to its benefit.