Having held both a hearing to deliberate on a guilty plea agreement and a sentencing hearing in the case of Nakiba Peštalić (S1 2 K 035052 22 K), the Court of Bosnia and Herzegovina delivered and publicly announced, on 20 September 2022, a judgment finding the accused Nakiba Peštalić guilty of commission of the criminal offense of Tax Evasion or Fraud under Article 210(3) in connection with Paragraph 1 of the CC BiH.

The Court imposed on the accused a suspended sentence of imprisonment for a term of 1 (one) year, indicating that the sentence will not be executed unless the accused commits a new criminal offense within a period of 3 (three) years after the judgment finality. Pursuant to Article 41(2) and Article 46 of the CC BiH, the Court also imposed on the accused an accessory punishment and fined her in the amount of KM 5,000.00.

The accused Nakiba Peštalić is found guilty because she damaged the BiH budget in a total amount of KM 75,949.00 in the manner described in the operative part of the Indictment, with the intent to avoid the payment of taxes provided for in the BiH tax legislation, all with the aim of avoiding the VAT calculation, reporting and payment. Pursuant to Article 110 of the CPC BiH, the referenced amount was confiscated from the accused as the proceeds of crime, and the accused has completely paid the referenced amount.