On 21 December 2023 the Court confirmed an Indictment in the case of Dragan Kulina (S1 2 K 036795 23 Ko), charging the accused Dragan Kulina with the criminal offense of Tax Evasion or Fraud under Article 210(1), as read with Article 124, of the Criminal Code of Bosnia and Herzegovina.

The accused is charged that, in his capacity as the manager and responsible person at the legal entity “Unigrad” d.o.o. Istočno Sarajevo, and a taxable person, operating on behalf and to the benefit of the mentioned legal entity, with the intent to evade paying the dues prescribed by the BiH legislation, he failed to enter into his business records kept from 2012 to 2015 the correct data pertaining to the amount of the actual turnover from the newly-built residential structures, business premises and garages in Istočno Sarajevo. Following the sale of the apartments and garages in accordance with notarized sales contracts, the accused did not issue final sales invoices, nor did he report and pay his VAT dues, although the payment following the sales completion was done in full, but he instead submitted VAT returns for the years 2012, 2013, 2014 and 2015 with false content to the ITA BiH, in which way, by providing false data on his taxable income and other facts affecting the amount of dues on the grounds of indirect taxes, he failed to calculate, report and pay output VAT during a period between 2012 and 2015 in the amount of 737,930.00 BAM, in which way he evaded the payment of indirect taxes for the given period, as prescribed by the BiH tax legislation, in the total amount of 737,930.00 BAM, which is the amount of damage caused to the BiH budget.