On 23 February 2024 the Court of Bosnia and Herzegovina confirmed an Indictment in the case of Enes Gonjanin et al. (S1 2 K 047495 24 Ko) charging the accused Enes Gonjanin and Alen Gojak with the criminal offense of Organized Crime under Article 250(3), as read with the criminal offense of Tax Evasion or Fraud under Article 210(4), as read with Paragraphs 1 and 2, all in conjunction with Article 54, of the CC BiH, and the accused Enes Gojak also the criminal offense in concurrence – Money Laundering under Article 209(3), as read with Paragraphs 1 and 2, in conjunction with Articles 29, 53 and 54, of the CC BiH.

The accused Enes Gonjanin is, inter alia, charged that since December 2015 he has organized and led a group for organized crime, which was joined by E.G., Dj.B. (Dž.B.), N.B., Alen Gojak and A.P., organized for the purpose of obtaining ill-gotten gain by way of tax evasion and fraud, in the manner that between 1 December 2015 and 24 May 2017 they knowingly, in agreement and continuously committed acts by which they used the “Alper trade” d.o.o. company from Dubrave, Brčko District, to evade the payment of tax dues. It is further alleged that the accused Enes Gonjanin, together with Alen Gojak and other group members, organized so-called “shopping trips/rounds” to Turkiye for a number of merchants from BiH, who have been to a large extent located at the “Arizona” and “Porebrice” open markets, and to some extent also throughout BiH, wherein they committed tax evasion and fraud, omitting to show in their business records the service of mediation, but presented fictitiously imported goods as their own, which they then fictitiously deregistered through retail sale. In that way, the accused used the “Alper trade” d.o.o. company to carry out 78 imports and customs-clearing of textile goods within 63 shopping rounds, while entering in the business records of the “Alper trade” d.o.o. company, instead of mediation services, a fictitious import and procurement of goods in the amount of 14,337,389.00 BAM and a fictitious sale in the amount of 12,265,735.00 BAM, and submitted tax returns with false contents, based on which they made an ill-based VAT return in the amount of 92,406.00 BAM in violation of Article 32 of the VAT Law, then evaded to show mediation services in the net amount of 1,508,802.06 BAM, and evaded to calculate the output VAT in the amount of 256,496.00, by which they ultimately, in violation of the VAT Law, concerning the “Alper trade” d.o.o. company, evaded the payment of the total tax dues in the amount of 348,902.00 BAM, which is the amount of their ill-gotten gain.