On 13 October 2022 the Court of Bosnia and Herzegovina confirmed the Indictment in the case of Elvira Breko et al. (S1 2 K 040814 22 Ko) charging the accused Elvira Breko with the criminal offense of Tax Evasion or Fraud under Article 210(3) as read with Paragraph 1 of the Criminal Code of Bosnia and Herzegovina, and the legal entity “BAT TRANS” d.o.o. Živinice with the criminal offense of Tax Evasion or Fraud under Article 210(3) as read with Paragraph 1 and Article 124 of the CC BiH.

According to the Indictment, from 1 January 2018 to 31 December 2019, in her capacity as the founder and responsible person at the legal entity of “BAT TRANS" d.o.o. Živinice, the accused Elvira Breko did not calculate and report value/added tax in the total amount of 81,458.90 KM, depriving the BiH budget of that amount.