On 14 December 2021 the Court of Bosnia and Herzegovina confirmed the Indictment in the case of Ilija Ageljić, charging the accused Ilija Ageljić with the criminal offense of Tax Evasion or Fraud under Article 210(1) of the Criminal Code of Bosnia and Herzegovina.

According to the Indictment, the accused Ilija Ageljić, as the person authorized to represent the legal entity of “AGRO-ALFA“ d.o.o. Brčko in internal and foreign trade transactions and director with unlimited authority in the company, in June and July 2016, which is when the legal entity made taxable transactions in the total amount of 285,471.00 KM, failed to make a record of the transactions through “AGRO-ALFA” d.o.o. Brčko business books, nor did he submit self-taxation returns to the BiH Indirect Taxation Authority, and for which, in violation of the BiH Law on Value/Added Tax, specifically its Articles 8 and 39, he did not calculate VAT in the total amount of 48,530.07 KM, for which amount he damaged the BiH budget.