On 26 July 2021 the Court of Bosnia and Herzegovina confirmed the Indictment in the case of Branko Mičić et al. charging the accused with the criminal offenses as follows:

• the accused Branko Mičić Associating for the Purpose of Perpetrating Criminal Offenses under Article 249(2) as read with Paragraph 1 of the Criminal Code of Bosnia and Herzegovina (CC BiH) and the criminal offense of Tax Evasion or Fraud under Article 210(3) as read with Paragraph 2 CC BiH; 

• the accused Mario Marić Associating for the Purpose of Perpetrating Criminal Offenses under Article 249(2) as read with Paragraph 1 CC BiH and the criminal offense of Tax Evasion or Fraud under Article 210(3) as read with Paragraph 2 CC BiH; 

• the accused legal entity GLOBEX TABAK d.o.o. Banja Luka Tax Evasion or Fraud under Article 210(1) CC BiH in conjunction with Article 124 CC BiH; 

• the accused Novak Stanić Associating for the Purpose of Perpetrating Criminal Offenses under Article 249(2) as read with Paragraph 1 CC BiH and the criminal offense of Tax Evasion or Fraud under Article 210(3) as read with Paragraph 2 CC BiH;
• the accused Dušan Vukotić Tax Evasion or Fraud under Article 210(3) as read with Paragraph 2 CC BiH in conjunction with Article 31 CC BiH;
• the accused Miroslav Rakić Lack of Commitment in Office (Malfeasance) under Article 224(2) as read with Paragraph 1 CC BiH.

According to the Indictment, with the aim of obtaining property gain, the accused Branko Mičić as the owner of the legal entity of Globex Tabak d.o.o. Banjaluka, the accused Mario Marić as the responsible person at the legal entity of Globex Tabak d.o.o Banjaluka, and Novak Stanić, in February 2020 became members of a group of persons organized for the purpose of committing the criminal offense of Tax Evasion, or for the purpose of organizing a fictitious export of tobacco with the aim of submitting an excise return request. The accused Dušan Vukotić aided the accused Mario Marić with intent, in the manner that he placed at his disposal the means to commit the criminal offense, while the accused Miroslav Rakić, in his capacity as an official person at ITA BiH, in knowing violation of law and other regulations, and by failing to perform the duty of supervision, apparently acted with malfeasance in the discharge of his duties, causing a serious violation of the right of another, or damage to property, in the manner that Mario Marić, with the intention to exercise the right to transaction based on indirect taxes – excise duties, filed a request for the return of false content with the presented return amount exceeding 50,000 BAM, according to the Indictment.

It is further said that the accused Mario Marić, in his capacity as the responsible person – legal entity – evaded to pay the dues prescribed by the BiH tax legislation by failing to provide the requested data and by providing false data on the facts of importance for determining the amount of the tax liability, while the amount of the tax evaded exceeds 50,000.00 BAM, while the legal entity of GLOBEX TABAK d.o.o. Banjaluka had at its disposal the ill-gotten gain, according to the Indictment.