On 29 October 2024 the Court confirmed an Indictment in the case of Siniša Topić et al. (S1 2 K 044876 24 Ko), charging the accused Siniša Topić that by the acts described in the Indictment he committed the criminal offense of Tax Evasion or Fraud under Article 210(3) as read with Paragraph 1 CC BiH, and the legal entity ”Iberica Nekretnine” d.o.o. Banja Luka with the criminal offense of Tax Evasion or Fraud under Article 210(3) as read with Paragraph 1 CC BiH, in conjunction with Article 124c) CC BiH.

According to the Indictment, between May and December 2014 the accused Siniša Topić, as the director and responsible person at the legal entity “Iberica Nekretnine” d.o.o. Banja Luka and a taxpayer, by providing false data on their taxable income and on other facts of relevance to determining the amount of dues, with the intent to evade the payment of Value/Added Tax as stipulated in the BiH tax legislation, failed to calculate, report and pay the VAT in the amount of 94,433.00 BAM, which is the amount of damage he caused to the BiH budget, while the legal entity ”Iberica Nekretnine” d.o.o. Banja Luka disposed of the ill-gotten gain obtained by the accused Siniša Topić on its behalf and to its benefit.